OVERVIEW

The Homestead Exemption Program offers a valuable tax reduction providing Athens County homeowners relief on their real property tax. With the homestead exemption, eligible homeowners receive an exemption on the first $26,200 of appraised value from taxation for a single family home. Eligible Military Veterans receive an additional exemption on the first $52,300 of appraised value from taxation for a single family home. For more information about the Homestead Exemption Program, download an application below or call (740) 592-3223. 

Who qualifies for the Homestead Exemption?

• Homeowners over the age of 65
• Homeowners who are permanently and totally disabled
• Military veterans who have either 1.) received a total (100%) disability rating for service-connected disabilities, or 2.) received a total (100%) disability rating for compensation for service-connected disabilities based on a determination of individual employability
• Homeowners already receiving the Homestead Exemption, who have recently changes residences
• Spouse of a fallen first responder who passes away in the line of duty
  

Homeowners age 65 or older: 

1. Must not have a total household annual income over $36,100 if applying for 2023, or $38,600 if applying in 2024, which includes the Ohio adjusted gross income of the owner and the owner's spouse. Provide a copy of page 1 of your Ohio Income Tax Return. If you do not file an Ohio return, there is an additional form to file, the DTE Form 105H. Note: If you received this benefit for tax year 2013 or earlier, you may be exempt from the income testing. If so, complete DTE Form 105G.

2. Must be age 65 by December 31st of the year applying.

3. Must own your home as your primary place of residence as of January 1st in the year of application. 

4. Must provide proof of age and current residency by submitting a photocopy of a valid Ohio Driver's license or State of Ohio ID card.

5. Must complete and submit  DTE Form 105A

Homestead for disabled veterans: This is for a veteran of the armed forces that has received a “total disability rating or a total disability rating for compensation based on individual unemployability” due to a service-connected disability and had been honorably discharged. This “enhanced” homestead program does not require an income check. New applicants must:

• File an application, the DTE Form 105I.
  
• Provide a determination letter from the VA for proof of disability
• Provide a copy of the DD214 showing honorable discharge
• NOTE, a surviving spouse of a person that had received the disabled veterans’ benefit can apply and continue to receive the benefit until remarrying.

Homestead for a surviving spouse of a public service officer killed in the line of duty: This exemption is for any person whose spouse had been killed in the line of duty and was a peace officer, firefighter, first responder, or an EMT. NOTE: This benefit ends if the surviving spouse remarries. New applicants must:

• File an application, the DTE Form 105K
  
• Provide documentation of the public service officer being killed in the line of duty.

Related Forms

• DTE 101 - Conveyance of Homestead Property
• DTE 105A - Homestead Exemption Application for Senior Citizens Disabled Persons and Surviving Spouses
• DTE 105B - Continuing Application for Homestead Exemption
• DTE 105E - Certificate of Disability for the Homestead Exemption
• DTE 105G - Change of Residency
• DTE 105H - Addendum to the Homestead Exemption Application for Senior Citizens Disabled Persons and Surviving Spouses
• DTE 105I - Homestead Exemption Application for Disabled Veterans and Surviving Spouses
• Homestead Brochure

Real Estate Property Tax Rollback Exemptions are forms of property tax relief. Every property taxpayer receives the non-business tax credit. This became law several years ago with the enactment of the state income tax.

The Auditor's office also administers the Owner Occupancy Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.

To receive the Owner Occupancy tax reduction, you must: own the home, occupy the home as your principal place of residence, and apply with the County Auditor between January 1st and December 31st.

The reduction applies to the homesite and the home itself. It does not apply to rental homes or apartments, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations or groups, units within a building primarily for retail, commercial or other non-residential purposes, manufactured or mobile homes taxed under the depreciation method (see Manufactured Homes) and excess acreage over one acre.

Please check your tax bill to see if you are already receiving the reduction.

Please contact our office if you feel you qualify but may not be receiving this benefit.

Applications may be filed with the Athens County Auditor’s Office between January 1st and December 31st.

• DTE 105C Application for Owner-Occupancy Tax Reduction