Benefits · Tax Relief

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

Ohio Department of Taxation + County Auditor — administers Homestead Exemption

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.

Ohio Homestead Exemption income test ($38,600 OH AGI) makes this a middle-low-income benefit; the $52,400 exemption for disabled veterans is no-income-test. NOT a property tax freeze (unlike NJ Senior Freeze) — only an exemption amount.

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

Apply online: official application

By phone: 1-800-282-1780

Renewals

annual

Official source →Last verified · June 11, 2026

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Not legal or financial advice. The agency makes the final eligibility decision.