Ohio · Property tax exemptions for seniors · Updated Oct 2026
Ohio property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Ohio that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Ohio is the Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses. Your home is taxed as if it were worth $29,000 less (tax year 2026 amount).
- Worth
- $29,000
- Age
- 65 or older
- Income limit
- $41,000 Ohio modified adjusted gross income for 2025, for applications filed in 2026…
- Deadline
- December 31
Property tax breaks for seniors in Ohio
SeniorsHomestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses
Your home is taxed as if it were worth $29,000 less (tax year 2026 amount). Example from Franklin County: a home appraised at $100,000 is billed as if it were worth $71,000. The dollar savings depend on your local tax rate. The $29,000 is raised for inflation each year.
- Who qualifies
- You own and live in the home as your main residence on January 1, and you are 65 or older by December 31 of the year you apply, OR you are permanently and totally disabled on January 1, OR you are the surviving spouse (59 or older when the spouse died) of someone who was receiving this exemption. Your and your spouse's total income (Ohio modified adjusted gross income) must be $41,000 or less for 2025 to qualify for the 2026 application. People who already had the exemption in tax year 2013 are 'grandfathered' and have no income limit.
- Income limit
- $41,000 Ohio modified adjusted gross income (applicant plus spouse) for 2025, for applications filed in 2026; adjusted for inflation each year. No limit for owners grandfathered from 2013.
- How to apply
- File Form DTE 105A with your county auditor (online in many counties, by mail or in person). Bring proof of age (Ohio driver's license or state ID, passport or birth certificate). If disabled and under 65, add Form DTE 105E signed by a physician or psychologist, or a disability certificate from a state or federal agency such as Social Security. If you did not file an Ohio return, include your federal return; if you filed neither, add Form DTE 105H. Grandfathered owners who move add Form DTE 105G.
- Deadline
- December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)).
- Renewal
- One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home.
- Law
- Ohio Revised Code 323.151, 323.152(A)(1), 323.153
Source: official page
How to apply, step by step
- File Form DTE 105A with your county auditor (online in many counties, by mail or in person).
- Bring proof of age (Ohio driver's license or state ID, passport or birth certificate).
- If disabled and under 65, add Form DTE 105E signed by a physician or psychologist, or a disability certificate from a state or federal agency such as Social Security.
- If you did not file an Ohio return, include your federal return; if you filed neither, add Form DTE 105H.
- Grandfathered owners who move add Form DTE 105G.
Form: DTE 105A Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses
Deadline: December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)).
Renewal: One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home.
Savings estimate for Ohio
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Ohio
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Ohio
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Ohio
Who qualifies for property tax breaks for seniors in Ohio?
Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: You own and live in the home as your main residence on January 1, and you are 65 or older by December 31 of the year you apply, OR you are permanently and totally disabled on January 1, OR you are the surviving spouse (59 or older when the spouse died) of someone who was receiving this exemption. Your and your spouse's total income (Ohio modified adjusted gross income) must be $41,000 or less for 2025 to qualify for the 2026 application.
Is there an income limit for seniors' property tax breaks in Ohio?
Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: $41,000 Ohio modified adjusted gross income (applicant plus spouse) for 2025, for applications filed in 2026; adjusted for inflation each year. No limit for owners grandfathered from 2013.
When is the deadline for seniors to apply in Ohio?
Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)).
Do seniors have to reapply every year in Ohio?
Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home.
Where do seniors apply for property tax breaks in Ohio?
Your county auditor decides homestead exemptions and the owner-occupancy credit, using forms set by the Ohio Department of Taxation. You apply to the auditor of the county where the home is (online in many counties, by mail or in person). For the Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: File Form DTE 105A with your county auditor (online in many counties, by mail or in person).
SourcesLast checked: Oct 2026.