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

Who it's for

Ohio Homestead Exemption reduces taxable home value by $29,000 (2026 tax year) for homeowners age 65+ or permanently/totally disabled. Income test: Ohio Adjusted Gross Income ≤$41,000 (tax year 2026, based on 2025 income). Disabled veterans (100% service-connected) get a $58,000 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. Gather proof that you are age 65 or older, or proof of permanent and total disability status.
2. Gather proof that you own the Ohio home and that it is your primary residence.
3. Gather your most recent Ohio income tax return, Form IT-1040.
4. Apply through Ohio online or by phone at 1-800-282-1780.
5. Submit your application to the county auditor by December 31 for the following tax year.
6. Ask questions if needed about the income test, the disabled veteran exemption, or what records the county auditor needs.

What to expect: After you apply, the county auditor reviews your information and decides if you qualify. Processing times vary, so ask for an estimate if needed. This program is a property tax exemption, not a property tax freeze. Most applicants have an income test based on Ohio Adjusted Gross Income, but disabled veterans with a 100% service-connected disability do not. The application is generally one time and renews automatically as long as you still live in the home and continue to meet the rules.

Renewals

annual