How to apply for Ohio Homestead Exemption — Senior Property Tax Reduction

Who it's for

Ohio Homestead Exemption reduces taxable home value by $26,200 (2024 tax year) for homeowners age 65+ or permanently/totally disabled. Income test: Ohio Adjusted Gross Income ≤$38,600 (2024). Disabled veterans (100% service-connected) get a $52,400 exemption with NO income test. Apply to the COUNTY AUDITOR by December 31 (for the following tax year). One-time application — automatic renewal as long as you remain in the home and meet criteria. Combine with the 2.5% rollback that applies to owner-occupied homes statewide.

What you'll need

• Proof of age 65+ (or permanent/total disability status)
• Proof of Ohio homeownership and primary residence
• Most recent Ohio income tax return (Form IT-1040)

Where to apply

What to say when you call

"Hello, I'm calling to ask about Ohio Homestead Exemption — Senior Property Tax Reduction. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of age 65+ (or permanent/total disability status), proof of Ohio homeownership and primary residence, most recent Ohio income tax return (Form IT-1040) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm you qualify — you must be an Ohio homeowner age 65 or older (or permanently and totally disabled), use the home as your primary residence, and have an Ohio Adjusted Gross Income of $38,600 or less for the 2024 tax year. Disabled veterans with a 100% service-connected disability qualify for a larger exemption and do not need to meet the income test.
2. Gather your required documents — proof of age 65 or older (or proof of permanent and total disability status), proof of Ohio homeownership and primary residence, and your most recent Ohio income tax return (Form IT-1040).
3. Contact your County Auditor to get the Homestead Exemption application. You can also call the Ohio Department of Taxation at 1-800-282-1780 for guidance or to apply by phone.
4. Complete the application fully and accurately, using the documents you gathered.
5. Submit the completed application to your County Auditor by December 31 to qualify for the following tax year.
6. Keep a copy of your submitted application and any confirmation you receive for your records.

What to expect: After submitting, your County Auditor will review your application. Processing times vary, so contact your County Auditor directly for an estimate. If approved, the exemption reduces your home's taxable value by $26,200 (or $52,400 for qualifying disabled veterans) starting with the following tax year — this is an exemption on taxable value, not a property tax freeze. The good news is that you only need to apply once. As long as you continue to live in the home and meet the eligibility criteria, the exemption renews automatically each year. If your situation changes — such as moving to a new home — you will need to reapply. Your home may also qualify for the statewide 2.5% rollback for owner-occupied homes, which can be applied alongside this exemption.

Renewals

annual