Ohio property tax exemptions fall into three main groups: the homestead exemption for homeowners who are 65 or older or permanently disabled, an enlarged version of that exemption for veterans with a total service-connected disability, and full exemptions for property owned by churches, schools, and charitable organizations. Each program has its own eligibility rules, its own application form, and its own dollar impact on your bill.1Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value Applications go through your county auditor.
The Homestead Exemption for Seniors and Disabled Homeowners
This is the most widely used program. It reduces the taxable market value of your primary residence, which then lowers the tax the county calculates against it. For tax year 2026, the reduction is $29,000 off market value. On a $150,000 home, taxes are assessed as though the home were worth $121,000.
You qualify if you own and occupy the home as your principal residence on January 1 of the application year and you are either at least 65 years old or permanently and totally disabled.1Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value Second homes, rental properties, and vacation properties do not qualify. If you own more than one home, Ohio treats the one where you are registered to vote and file your state income taxes as your principal residence.2Ohio Department of Taxation. Real Property Tax – Homestead Means Testing
The Income Test
Your modified adjusted gross income for the prior year must be at or below a threshold the Tax Commissioner sets each September. For tax year 2026, that threshold is $41,000.2Ohio Department of Taxation. Real Property Tax – Homestead Means Testing Both spouses’ incomes count, even if only one name is on the deed.
Ohio’s definition of MAGI is not the federal one. Under Ohio Revised Code 323.151, it is your Ohio adjusted gross income (line 3 of the Ohio IT 1040) plus any business income deduction you claimed on the Ohio Schedule of Adjustments.3Ohio Legislative Service Commission. Ohio Revised Code 323.151 – Valuation of Homestead Property Definitions If you’re used to thinking of MAGI in federal terms, look at your Ohio return rather than assuming the numbers match.
Surviving Spouses
If your spouse was receiving the homestead exemption at the time of their death, you can continue receiving it without meeting the age-65 or disability rule yourself. You must have been at least 59 years old on the date your spouse died.1Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value The income test still applies unless your deceased spouse was grandfathered under the pre-2014 rules described below.
Pre-2014 Grandfathered Recipients
Between 2007 and 2013, Ohio’s homestead exemption had no income test. When means testing was reinstated in 2014, the state carved out a permanent exception: if you qualified for the exemption on real property in 2013 (or on a manufactured home in 2014), you keep it regardless of income.2Ohio Department of Taxation. Real Property Tax – Homestead Means Testing The protection is portable. A grandfathered homeowner who sells and buys a new primary residence can carry it over by filing form DTE 105G with the new county auditor. A surviving spouse can inherit the income-test-free status.
The Disabled Veteran Exemption
Ohio doubles the homestead reduction for veterans with a total disability rating for a service-connected condition. For tax year 2026, the exemption removes $58,000 from the home’s market value, and there is no income limit.1Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value
To qualify, the veteran must have been honorably discharged and must have received a total disability rating, or a total disability rating based on individual unemployability, for a service-connected disability under federal regulations.3Ohio Legislative Service Commission. Ohio Revised Code 323.151 – Valuation of Homestead Property Definitions The benefit extends to surviving spouses of qualifying veterans and to surviving spouses of public service officers killed in the line of duty. The surviving spouse receives the same $58,000 reduction but loses it upon remarriage.
Full Exemption for Nonprofit and Public-Use Property
Property owned by certain organizations comes off the tax rolls entirely rather than receiving a partial reduction. Rules differ by type.
Houses of worship are exempt along with the land needed for their operation, provided the property is used exclusively for religious purposes and is not leased for profit.4Ohio Legislative Service Commission. Ohio Revised Code 5709.07 – Exemption of Schools, Churches, and Colleges Church-owned retreat and camping properties also qualify. Schools using property for primary or secondary education receive an exemption, but only for the portion actually used for that educational purpose.
Charities recognized as tax-exempt under federal law can seek exemption for property used exclusively for charitable purposes. Nonprofit-operated homes for the aged qualify, as does government-owned property used to support the poor or leased for public purposes.5Ohio Legislative Service Commission. Ohio Revised Code 5709.12 – Exemption of Property Used for Public or Charitable Purposes The controlling word across these categories is “exclusively.” Property that mixes charitable and commercial use loses the exemption for the commercial portion.
How to Apply
Applications go through your county auditor. The form depends on the exemption:
- DTE 105A is the standard homestead application for seniors, disabled persons, and surviving spouses.6Ohio Department of Taxation. DTE 105A – Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses
- DTE 105E is the disability certificate that must accompany DTE 105A when you are applying based on permanent and total disability. It requires a physician’s or psychologist’s signature.7Ohio Department of Taxation. Ohio Revised Code 323.151 – Certificate of Disability for the Homestead Exemption
- DTE 105G is used by grandfathered pre-2014 applicants who are claiming the exemption at a new property.
- DTE 23 is the full property tax exemption application used by churches, charities, and other nonprofit organizations.8Ohio Department of Taxation. Application for Real Property Tax Exemption and Remission
Homestead applicants should include proof of identity (a driver’s license or birth certificate), the property’s parcel number from a tax bill or deed, and state and federal tax returns to verify income. Disabled veterans should attach the VA disability rating letter.
The homestead deadline is December 31 of the year for which you want the reduction.9Ohio Legislative Service Commission. Ohio Revised Code 323.153 – Application for Reduction in Real Property Taxes Miss it and you lose the benefit for that entire tax year. Most county auditors accept forms in person, by mail, or through an online portal, then notify you of the decision by mail. If approved, the reduction appears on your next tax bill.
Keeping the Exemption After Approval
The homestead exemption does not require annual reapplication. Each January, the county auditor mails a continuing application (DTE 105B). Return it only if something has changed: you no longer own the home, you’ve moved out, your disability status has changed, or your income has risen above the threshold.2Ohio Department of Taxation. Real Property Tax – Homestead Means Testing If nothing changed, you can ignore the form and the exemption continues automatically.
Watch the income line. If your Ohio MAGI crosses the threshold and you don’t report it, the county can remove the exemption retroactively and bill you for the difference. Check your MAGI each year when you file your Ohio return, and contact the auditor promptly if you’re over.
Appealing a Denial
A denied homestead application can be appealed to the Ohio Board of Tax Appeals. You have 60 days from the date you receive the denial.10Ohio Department of Taxation. Appeals Process The notice of appeal must explain why the decision was wrong and state the relief you are seeking. Send the original plus two copies to the Board of Tax Appeals, and send a separate copy to the Tax Commissioner. Both must be received inside the 60-day window. Late appeals are rejected outright, with no exceptions.
Nonprofit exemption denials follow the same 60-day path to the Board of Tax Appeals.11Ohio Department of Taxation. Real Property Tax Exemption Applications and Abatement Status Search Given the tight timeline, request a written explanation of the denial so you can respond to each specific objection in the appeal.