Butler County homeowners have three main property tax breaks to work with: the Homestead Exemption for qualifying seniors, disabled residents, and certain surviving spouses; the Owner-Occupancy Credit for anyone living in the home they own; and the Current Agricultural Use Value (CAUV) program for farmland. Each is run by the County Auditor, each has its own form and deadline, and a missed detail can push your savings back a full year.
Homestead Exemption
The Homestead Exemption shaves $26,200 off the taxable value of your primary residence. For tax year 2026, you must own and occupy the home on January 1 of that year and meet one of these conditions:1Butler County Auditor. Homestead Exemption
- You are at least 65 years old.
- You have been certified as permanently and totally disabled.
- Your deceased spouse was receiving the Homestead Exemption in the year they died, and you were at least 59 on the date of death.2Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value
An income cap also applies. For tax year 2026 (based on your 2025 Ohio return), your Ohio Adjusted Gross Income must be $41,000 or less.1Butler County Auditor. Homestead Exemption The Ohio Department of Taxation adjusts the figure each year for inflation, so confirm the current number before you file. One exception: if you have received the exemption continuously since 2013, no income limit applies to you.
Ohio Adjusted Gross Income is line 3 of Form IT 1040.3Ohio Department of Taxation. Income – General Information If you don’t file an Ohio return, you can show income with Social Security statements or pension records.
Enhanced Exemption for Disabled Veterans and Surviving Spouses of Fallen First Responders
Disabled veterans get an enhanced Homestead Exemption of $52,300, double the standard amount. Surviving spouses of public safety officers killed in the line of duty qualify for the same enhanced reduction.2Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value Veterans must submit documentation of their service-connected disability with the application.4Ohio Legislative Service Commission. Ohio Revised Code 323.153 – Application for Reduction in Real Property Taxes
Owner-Occupancy Credit
The Owner-Occupancy Credit, sometimes still called the “2.5% rollback,” reduces taxes on your primary residence. You qualify if you own and occupy the home on January 1 of the application year. Only one credit is allowed per person or married couple statewide, and your principal residence is where you vote and file state income taxes.5Ohio Department of Taxation. Application for Owner-Occupancy Tax Reduction
There is a catch. The credit only applies to tax levies passed before the November 2013 election.6Butler County Treasurer. Exemptions and Credits Anything approved after that date doesn’t qualify, so the savings have been shrinking as older levies expire and newer ones take their place. Most Butler County homeowners still save something, but don’t expect 2.5% off your whole bill.
Current Agricultural Use Value for Farmland
Farmland in Butler County can be taxed on what it produces rather than what a developer would pay for it. The CAUV program reassesses qualifying land at its farming value instead of market value, which often cuts the assessed amount sharply.
To qualify, land must be devoted exclusively to commercial agricultural use. The specific rules depend on acreage:7Ohio Legislative Service Commission. Ohio Revised Code 5713.30 – Agricultural Land Definitions
- Ten acres or more: used exclusively for commercial farming, timber, or livestock for the three calendar years before you apply.
- Under ten acres: same exclusive-use requirement, plus an average gross income of at least $2,500 per year over the prior three years.
File Form DTE 109 with the Butler County Auditor between the first Monday in January and the first Monday in March. There is a one-time $25 application fee.8Ohio Legislative Service Commission. Ohio Revised Code 5713.31 – County Auditor to Value Land for Real Property Tax Purposes Once enrolled, a renewal application arrives each year and must be returned before the first Monday in March to keep the reduced valuation.
Recoupment If You Convert the Land
Converting CAUV-enrolled land to a non-agricultural use triggers a recoupment charge. The county bills you for the tax savings you received during the three years immediately before the conversion.9Ohio Legislative Service Commission. Ohio Revised Code 5713.34 – Portion of Tax Savings on Converted Land The charge becomes a lien collected alongside your regular property taxes.10Ohio Legislative Service Commission. Ohio Revised Code 5713.35 If you’re thinking about selling to a developer or building on part of your acreage, calculate the recoupment first; three years of tax savings on high-value land adds up quickly.
The same recoupment applies if you simply stop filing your annual renewal. The Auditor is required to revalue the land at full market value and charge back the difference for the current year plus the three preceding years.
What You Need Before You File
For the Homestead Exemption, file Form DTE 105A with:
- Proof of age (driver’s license or birth certificate), or disability certification from a licensed physician or a Social Security disability award letter
- Your Ohio Adjusted Gross Income from line 3 of your Ohio IT 1040, or Social Security and pension statements if you don’t file a state return
- Your property’s parcel number from your most recent tax bill
For the Owner-Occupancy Credit, file Form DTE 105C. The main requirement is proof you own and occupy the home as your primary residence.5Ohio Department of Taxation. Application for Owner-Occupancy Tax Reduction
For CAUV enrollment, file Form DTE 109 with detailed maps showing soil types and specific land-use areas, plus documentation of farming activity and income for the prior three years.
One detail worth getting right: Butler County parcel numbers are not the ten-digit numbers used in some other counties. Most real estate parcels are a letter followed by 13 digits, for 14 characters total. Manufactured home parcels are a letter followed by 7 digits.11Butler County Treasurer. Glossary of Tax Bill Terms Copy the number exactly as it appears on your bill.
Filing Deadlines and How to Submit
Homestead Exemption and Owner-Occupancy Credit applications are due by December 31 of the tax year you want the reduction to apply to.12Ohio Department of Taxation. DTE 105A – Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses CAUV runs on its own calendar, with a filing window from the first Monday in January through the first Monday in March.
You can file in person at the Auditor’s Real Estate Division in Hamilton, mail your application by certified mail (which gives you a delivery record if timing is ever disputed), or submit through the county’s online portal using its SmartFile vendor.13Butler County Auditor. Homestead Forms Save any confirmation receipt. Approved reductions appear as a credit on your next semi-annual tax bill from the County Treasurer.
If Your Application Is Denied
Start with a phone call to the Auditor’s office to find out exactly why. A missing signature, an outdated income document, or a wrong parcel number can usually be fixed by refiling, not by a formal appeal. If the denial stands, Ohio’s Board of Tax Appeals handles disputes between taxpayers and taxing authorities and gives you a statewide forum to challenge the decision.