Ohio Form DTE 105A is the one-page homestead exemption application you file with your county auditor to shield a portion of your home’s market value from property tax. You file it once, attach proof of your eligibility and income, and submit it by December 31 of the tax year for which you want the exemption. The exemption then stays on the property as long as you keep living there and remain eligible.
For the 2026 tax year, the exemption removes $29,000 of market value from taxation, and your Ohio Modified Adjusted Gross Income must be $41,000 or less unless you were grandfathered in before 2014.1Cuyahoga County Fiscal Officer. Homestead Exemption Program
Confirm You Qualify Before You File
You need to fit one of three eligibility categories and meet the ownership, residency, and income tests.
The three categories are age 65 or older (you must turn 65 by December 31 of the tax year), permanently and totally disabled as of January 1 (certified by a licensed physician or a state or federal agency, with a condition preventing substantially remunerative employment for at least twelve months), or the surviving spouse of a homestead recipient (you must have been at least 59 on the date your spouse died, and your spouse must have been receiving the exemption at the time of death).
You also need to own and occupy the home as your primary residence on January 1 of the tax year, with your name on the deed, land contract, or trust agreement. Temporary absences for medical treatment or military deployment don’t disqualify you as long as the home remains your domicile.2Ohio Legislative Service Commission. Ohio Revised Code 323.151 – Valuation of Homestead Property Definitions
The Income Test
If you’re applying for the first time in 2014 or later, your Ohio Modified Adjusted Gross Income must fall below the annual threshold. For the 2026 tax year, the limit is $41,000, based on your 2025 Ohio income tax return.1Cuyahoga County Fiscal Officer. Homestead Exemption Program
MAGI for homestead purposes equals your Ohio Adjusted Gross Income (Line 3 of the Ohio IT 1040) plus any business income deduction (Line 13 of the Ohio Schedule of Adjustments). Social Security benefits are generally not included in Ohio Adjusted Gross Income, so many retirees clear the threshold more easily than the number suggests.3Ohio Department of Taxation. Real Property Tax – Homestead Means Testing
If you received the homestead exemption for tax year 2013 (or 2014 for manufactured homes), no income test applies. Attach Form DTE 105G to document that grandfathered status.
Disabled Veterans and Surviving Spouses of Public Service Officers
Disabled veterans get an enhanced exemption, with a $50,000 statutory base rather than the standard $25,000 base, adjusted annually for inflation. The same enhanced exemption applies to surviving spouses of public service officers killed in the line of duty. Neither group is subject to the income limit, and both file a different application (not DTE 105A) with the auditor.4Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value
Filling Out DTE 105A Section by Section
Download the form from the Ohio Department of Taxation website or pick up a paper copy at your county auditor’s office.5Ohio Department of Taxation. Ohio DTE 105A Homestead Exemption Application The form is one page. Work through it in order.
Application Type
At the top, check whether this is a current-year application or a late filing for a prior year. If you previously received the exemption in 2013 (or 2014 for manufactured homes) and are claiming grandfathered status, check that box and attach Form DTE 105G. A separate checkbox covers homeowners whose 2006 exemption amount was higher than the current formula would produce.6Ohio Department of Taxation. DTE 105A Homestead Exemption Application Instructions
Eligibility Category
Check one box: senior citizen, disabled person, or surviving spouse. Only one applies. Pick the category that matches how you qualify.
Type of Home
Indicate whether your property is a single-family dwelling, a unit in a multi-unit building, a condominium, a housing cooperative unit, or a manufactured or mobile home. A separate checkbox covers owners of just the land under a manufactured home.
Applicant Information
Enter your full legal name, date of birth, and Social Security number. If you have a spouse, their name, date of birth, and SSN go here too, even if the spouse doesn’t co-own the property. Both spouses’ income counts toward the MAGI calculation.
Then fill in your home address, the county, the taxing district, and the parcel number. The parcel number (sometimes called the permanent parcel number) appears on your property tax bill and in your county auditor’s online property search.
Form of Ownership
Check the box that describes how you hold title. The choices cover an individual named on the deed, a buyer under a land installment contract, a life tenant, a mortgagor (standard ownership with a mortgage still counts), a trustee or settlor of a trust where the trust agreement gives you complete possession of the property, and a stockholder in a qualified housing cooperative.3Ohio Department of Taxation. Real Property Tax – Homestead Means Testing
Additional Information and Income
If you own or occupy a second or vacation home, list its address. The form then asks whether you filed (or plan to file) an Ohio income tax return for the prior year and what your total income was. Pull that number directly from your Ohio IT 1040, since the auditor will compare it against the MAGI threshold.
Certification and Signature
You and your spouse (if applicable) both sign and date the form. You’re signing under penalty of law. A false statement is a fourth-degree misdemeanor, and a conviction bars you from receiving the exemption for three years.3Ohio Department of Taxation. Real Property Tax – Homestead Means Testing
Documents to Attach
The application alone isn’t enough. Your county auditor needs supporting documents to verify eligibility. Gather these before you submit:
- Proof of age, if you’re applying as a senior: a copy of your Ohio driver’s license, state ID, or birth certificate showing you’re 65 or older.
- Disability certification, if you’re applying as disabled: a certificate from a licensed physician, or a letter from a state or federal agency (such as the Social Security Administration or the VA) confirming permanent and total disability.2Ohio Legislative Service Commission. Ohio Revised Code 323.151 – Valuation of Homestead Property Definitions
- Income documentation: your Ohio individual income tax return (IT 1040) for the prior year, or at minimum the figures from Line 3 and Line 13 of the Schedule of Adjustments.
- Form DTE 105G, only if you’re claiming grandfathered status from 2013 real property or 2014 manufactured homes.
- Trust documentation, if the property is held in a trust: a copy of the trust provision showing you have complete possession of the property.
There is no filing fee.
Where and When to File
Submit the completed DTE 105A and your supporting documents to the county auditor in the county where the property is located. Most auditors accept applications by mail, in person, or through a secure online portal. Check your county auditor’s website for the preferred method.
Deadlines depend on the property type. For real property (houses, condos, cooperatives), file on or before December 31 of the tax year for which you want the exemption. To get the exemption on your 2026 tax bill, file by December 31, 2026. For manufactured or mobile homes, file on or before December 31 of the year before the tax year you want the exemption. To receive the exemption for 2027, file by December 31, 2026.5Ohio Department of Taxation. Ohio DTE 105A Homestead Exemption Application
Missing the deadline means losing the exemption for that tax year. Some counties accept late applications, but approval isn’t guaranteed.
After You File
The auditor verifies your identity, age or disability status, ownership, residency, and income. Expect a written notice of approval or denial within a few months. If approved, the exemption appears as a reduction on your next property tax bill, lowering both semi-annual payments equally.
If your application is denied and you believe the decision was wrong, appeal by filing Form DTE 106B (Homestead Exemption and 2.5% Reduction Complaint) with the county Board of Revision. For real property, the complaint deadline is typically the second Wednesday in February. For manufactured or mobile homes, complaints are due by January 31.7Geauga County Auditor. Homestead Exemption If the Board of Revision rules against you, you can appeal further to the Ohio Board of Tax Appeals or the Court of Common Pleas within 30 days of the decision.
Keeping the Exemption in Later Years
Once approved, you don’t reapply each year. The exemption continues automatically as long as you still own and occupy the home as your primary residence and continue to meet the eligibility requirements.8The Ohio Senate. State of Ohio Homestead Exemptions – FAQs
Notify the county auditor if your circumstances change: you move, sell the property, or your income rises above the threshold. If you move to a new home within Ohio, file a new DTE 105A with the auditor in the county where your new home is located. If your income crosses the threshold in a given year, you lose the exemption for that year but can requalify later when your income drops back below the limit.