Ohio Senior Property Tax Relief for Homeowners 65+

An Ohio homeowner who turns 65 can shield $28,000 of their home's market value from property tax, as long as their income stays under the state limit. That break is called the Homestead Exemption, and it's the core of Ohio senior property tax relief. This guide covers who qualifies, the income test, and the one form you file.

It doesn't apply automatically. You have to claim it with your county auditor.

In This Guide

• Key Takeaways
• The Homestead Exemption for Seniors
• The Income Test
• The Enhanced Exemption for Disabled Veterans
• The 2.5% Owner-Occupancy Credit
• Ohio Senior Property Tax Relief at a Glance
• How to Apply
• Frequently Asked Questions
• Next Steps

Ohio Senior Property Tax Relief: The Homestead Exemption

Ohio property taxes are charged by your county on the market value of your home. The Homestead Exemption is the state's main break for older homeowners, and it's the heart of Ohio senior property tax relief.

Here's how it works. The exemption removes a flat amount of your home's market value from taxation. For tax year 2025, that amount is $28,000. Your county figures your tax on the value above that, not the full value.

You qualify if you're 65 or older, or if you're permanently and totally disabled. You have to own and live in the home as your primary residence.

The dollar amount isn't fixed forever. It's adjusted for inflation each year. For tax year 2025 it's $28,000, up from $26,200 in 2024. So the figure you see this year may be a little higher next year.

A simple way to picture it: if your home has a market value of $200,000, the exemption taxes you as if it were worth $172,000. The exact dollar savings depends on your local tax rate, which varies by county and school district. The Ohio Department of Taxation publishes the current exemption amount and the application form; your county auditor is who you actually file with.

The Income Test

The Homestead Exemption is means-tested. To get it, your Ohio adjusted gross income has to be at or below the annual limit. For tax year 2025, that limit is $40,000.

Ohio adjusted gross income is the figure from your state income tax return, combined for both spouses if you're married. It's not your gross pay. Pull last year's Ohio return to check where you land.

Like the exemption amount, the income limit moves with inflation. The $40,000 figure is for tax year 2025. Re-check it against the current year before you assume you're over the line.

One important exception protects long-time recipients. The exemption became income-tested in 2014. Homeowners who were already enrolled before 2014 are grandfathered in. They keep the exemption even if their income now exceeds the limit. If you've held the Homestead Exemption since before 2014, the income test doesn't apply to you.

So the income test only affects people applying now or who started after 2014. If you're newly 65 and applying for the first time, you have to meet the limit.

The Enhanced Exemption for Disabled Veterans

There's a larger version of the exemption for disabled veterans, and it works differently in two ways.

A veteran who is 100 percent service-connected disabled can shield $56,000 of market value, double the standard amount. The same enhanced exemption is available to the surviving spouse of a public-service officer killed in the line of duty.

The bigger difference: there's no income test. A disabled veteran qualifies regardless of income. You don't have to be 65 either; the disability rating is what matters.

You claim the enhanced exemption on a different form (DTE 105I) with proof of your VA disability rating. If you're a veteran weighing how property tax relief fits with other benefits, our guide on how to pay for senior care in Ohio covers VA aid and other options alongside it.

The 2.5% Owner-Occupancy Credit

This one isn't senior-specific, but it's worth knowing because it stacks with the Homestead Exemption.

Ohio gives a 2.5 percent reduction on qualifying property taxes for an owner-occupied primary residence. Any owner who lives in their home gets it, at any age.

There's a limit on which taxes it covers. The credit applies only to tax levies passed in or before November 2013. Newer levies aren't reduced by it. So the credit shrinks as a share of your bill over time as older levies expire and newer ones replace them.

If you own and live in your Ohio home, you should already be getting this credit. If you bought recently and aren't sure, ask your county auditor to confirm it's applied.

Ohio Senior Property Tax Relief at a Glance

How to Apply

All of this runs through your county auditor, not the state and not the treasurer. The auditor grants the exemption; the treasurer just sends the bill.

Follow these steps:

1. Get Form DTE 105A. This is the Homestead Exemption application. Download it from your county auditor's site or the Ohio Department of Taxation, or pick it up at the auditor's office.
2. Fill it in and gather proof. You'll show proof of age (a driver's license or state ID with your birthdate) and, if you're applying on disability, the disability certification. Be ready to confirm your Ohio AGI.
3. File it with your county auditor by December 31. That's the deadline for the tax year. Disabled veterans use Form DTE 105I instead.
4. Confirm it landed. Check your next tax bill to make sure the exemption shows up. Call the auditor if it doesn't.

A few timing points worth knowing:

• You file the Homestead Exemption once. It carries forward as long as you own and live in the home and stay under the income limit. You don't reapply every year.
• If your income rises above the limit in a later year, you may lose the exemption going forward, unless you're a pre-2014 grandfathered recipient.
• A late application can sometimes still be accepted for the prior year. If you missed the deadline, ask your auditor before assuming the year is lost.

If property taxes are one piece of a larger question about affording care, our national guide to paying for senior care covers Medicaid, VA benefits, and home equity together.

Next Steps

Start with the form. The exemption costs nothing to claim and lasts as long as you qualify.

• Check your income against the $40,000 limit on last year's Ohio return, unless you're a pre-2014 recipient.
• File Form DTE 105A with your county auditor by December 31. Veterans file DTE 105I.
• Confirm the 2.5% owner-occupancy credit is already on your bill if you live in the home.
• Watch the figures. The exemption amount and income limit adjust yearly, so re-check them for the current tax year.

If selling or borrowing against the home is on the table, weigh that against staying put. Our guide on selling or renting your home for care walks through that decision.

Learn More

• Senior Property Tax Relief by State
• How to Pay for Senior Care in Ohio
• How to Pay for Senior Care
• Selling or Renting Your Home for Care

Find personalized help claiming Ohio's senior property tax exemptions at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.