The Homestead Program


 

OVERVIEW

The Homestead Exemption Program is designed to provide tax relief to qualified homeowners who are at least 65 years of age, or permanently and totally disabled.

• The homestead exemption for senior and disabled persons allows eligible homeowners to exempt the first $25,000 of their home’s appraised value from taxation. For example, an eligible owner of a home with an appraised value of $100,000 will be billed as if the home were valued at $75,000.
• The enhanced homestead exemption for disabled veterans and the homestead exemption for surviving spouses of public service officers killed in the line of duty allows eligible homeowners to exempt the first $50,000 of their home’s appraised value from taxation. For example, an eligible owner of a home with an appraised value of $100,000 will be billed as if the home were valued at $50,000.

The exact amount of savings from the exemption will vary from community to community based on local tax rates.

QUALIFICATIONS

To qualify for the Homestead Exemption, you must own the home that is your primary residence on January 1^st of that year. In addition:

Homestead for senior citizens: You must be at least 65 years of age and have an Ohio Adjusted Gross Income under $34,200 (for 2022 qualification). New applicants must:

• File an application, the DTE Form 105A
• Provide proof of age, either with a government issued ID such as a drivers license, or a birth certificate. NOTE, a surviving spouse of a person that had received the homestead for senior citizen’s benefit can apply if they were at least 59 years old at the time of the spouse’s passing.
• 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.

Homestead for disabled persons: This is for persons “permanently and totally disabled” and have an Ohio Adjusted Gross Income under $34,200 (for 2022 qualification). New applicants must:

• File an application, the DTE Form 105A
• Provide proof of disability, either with a determination letter from Social Security, or certification from an Ohio licensed medical doctor on DTE Form 105E. NOTE, a surviving spouse of a person that had received the homestead for disabled person’s benefit can apply if they were at least 59 years old at the time of the spouse’s passing.
• 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.

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.

DTE 101 - Conveyance of Homestead Property (527 KB)
DTE 105A - Homestead Exemption Application for Senior Citizens Disabled Persons and Surviving Spouses (43 KB)
DTE 105E - Certificate of Disability for the Homestead Exemption (20 KB)
DTE 105G - Change of Residency
DTE 105H - Addendum to the Homestead Exemption Application for Senior Citizens Disabled Persons and Surviving Spouses (26 KB)
DTE 105I - Homestead Exemption Application for Disabled Veterans and Surviving Spouses (42 KB)
Homestead Brochure-2022