Property Tax Relief for Senior Citizens and the Disabled
In 2007, state leaders expanded the homestead exemption to
make property tax relief available to more than a half
million additional senior citizens and permanently and
totally disabled Ohioans.
The homestead exemption dates back to 1971 and has long
offered those who qualify the chance to shield part of their
“homestead” — a dwelling and up to one acre — from property
taxation. But for years, most senior citizens and disabled
Ohioans were excluded because of income tests.
The redesigned exemption offers all eligible homeowners,
regardless of income, the opportunity to shield up to $25,000
of the market value of their homestead from property
taxation. That means a home valued at $100,000 will generally
be taxed as if it was valued at $75,000. On average, those
who qualify are saving $400 per year.
The catch? Seniors and disabled Ohioans must apply with their
local county auditor in order to take advantage of the
homestead exemption. Applications can be submitted in any
year after the first Monday in January and on or before the
first Monday in June. During 2011, county auditors
will be accepting applications from Jan. 4 through June
The expanded homestead exemption is available to all
homeowners 65 and older and all totally and permanently
disabled homeowners. For details, see the links below.
exemption application — Eligible homeowners
must submit an application form to their county auditor.
The form, DTE 105A, is available here or from your county
asked questions — Detailed answers to
commonly-asked questions about the expanded homestead
exemption are available here.
of auditors — Applications for the homestead
exemption must be submited to your local county auditor.
Contact information for auditors in all 88 Ohio counties is