Property tax relief for seniors in Ohio

Who qualifies

You must own and live in the home as your main residence on January 1 of the year you apply, and be one of these:

• 65 or older, or turning 65 during the year you apply;
• totally and permanently disabled on January 1, certified by a licensed doctor or psychologist, or a state or federal agency;
• a surviving spouse of someone who had the exemption when they died, if you were at least 59 then;
• a disabled veteran with a service-connected disability, or their surviving spouse;
• a surviving spouse of a public service officer killed in the line of duty.

If you are married, only one owner needs to be 65 or disabled, as long as it is that person's main home.

Homes in a trust can qualify if the trust gives you complete possession of the home. Homes owned by a corporation, partnership or LLC usually do not.

Income limit and amount

Both the income limit and the amount go up most years.

How much you save depends on your local tax rate. The exemption works as a credit on your tax bill, worth the taxes on the shielded value.

Local extra exemption. Since a 2025 state law (House Bill 96), your county commissioners may add a local exemption equal to the state amount. You do not need a separate application. Ask your county auditor if your county offers it.

What counts as income

Ohio uses your modified adjusted gross income: the Ohio adjusted gross income on line 3 of your Ohio income tax return, plus any business income deduction. If you do not file an Ohio return, the auditor uses form DTE 105H to estimate your income, and may ask for W-2s or 1099s.

No income test applies if you received the old homestead reduction in 2013 (or 2014 for a manufactured home) and have kept it. If you move, use form DTE 105G to keep that status.

How to apply

1. Pick the form:
   • DTE 105A for seniors, disabled homeowners and surviving spouses;
   • DTE 105I for disabled veterans and their surviving spouses;
   • DTE 105K for surviving spouses of public service officers.
2. Add DTE 105E (Certificate of Disability) if you apply because of a disability.
3. Have proof of age ready, such as a driver's license or birth certificate.
4. File with your county auditor by December 31 of the year you want the exemption. Every county takes paper forms. Some also take them online; ask your auditor.

Manufactured or mobile homes have an earlier timeline: you apply in the year before the exemption year.

After you apply

• You do not reapply each year. Each January the auditor mails form DTE 105B. Send it back only if you no longer own or live in the home, or your disability status or income changed.
• Tell your county auditor if you no longer qualify.
• Moving? The exemption does not move with you. Apply again for the new home starting in January of the year after you move. You must own and live in it on January 1.
• Denied? You can appeal to your county Board of Revision on form DTE 106B within 60 days of the denial notice. For manufactured homes, the complaint is due by January 31 of the year after the denial.

Other property tax help

• Owner-occupancy credit: a separate credit for any homeowner who lives in the home on January 1, at any age. Ask your county auditor.

Things people miss

• You can apply in the year you turn 65. You do not have to wait until the next year.
• Surviving spouses aged 59 or older when the spouse died can keep the exemption.
• False statements are a crime. They are a fourth-degree misdemeanor and bar you from the exemption for three years.
• It is for homeowners only. You must own and live in the home on January 1.

Free help

• Your county auditor answers questions and has the forms.
• Ohio Department of Aging: 1-800-266-4346, for other help for older Ohioans.
• Area Agencies on Aging: 1-866-243-5678.
• Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov.

See all benefits in Ohio.

Phone numbers: Free help lines for Ohio agencies

Check what you may qualify for