🏠 Homestead Exemption Explained

If you’re 65 or older, permanently disabled, or a disabled veteran, Ohio’s homestead exemption could lower your property tax bill every year. Yet many eligible homeowners in Southwest Ohio never apply. Here’s how it works, and why you should apply before December 31.

Program rules change often. Always confirm details with your county auditor.

👉 What the homestead exemption does

The homestead exemption takes a set amount off your home’s value before property taxes are calculated. For 2026, eligible homeowners can exempt the first $29,000 of their home’s auditor-appraised value. Qualifying disabled veterans can exempt $58,000 (Butler County Auditor).

👉 Who qualifies

You must own and live in the home as your primary residence as of January 1, and be one of the following:

• Age 65 or older (or turning 65 during the year you apply)
• Permanently and totally disabled as of January 1
• A surviving spouse, age 59 or older, of someone who received the exemption
• A veteran with a 100% service-connected disability (or 100% compensation for unemployability). This enhanced exemption has no income limit.

👉 The income limit

For tax year 2026, seniors and disabled homeowners must have an Ohio adjusted gross household income of $41,000 or less (Hamilton County Auditor). Social Security payments are not counted. If you received the homestead exemption in 2013 or earlier, the income limit doesn’t apply to you, even if you move.

👉 Don’t miss the owner occupancy credit

This one is for almost everyone. If the home is your primary residence, you’re likely eligible for the owner occupancy credit, which reduces your tax on many levies by 2.5%. It’s usually applied automatically when you buy, but if you’re not seeing it on your tax bill, contact your auditor.

👉 How to apply in your county

Apply with your county auditor on Form DTE 105A (homestead) by December 31 of the year you’re applying for.

• Hamilton County: Hamilton County Auditor, 513-946-4099
• Butler County: Butler County Auditor, online through SmartFile or by mail, 513-887-3154
• Warren County: Warren County Auditor’s Office in Lebanon
• Clermont County: Clermont County Auditor‘s office in Batavia
• Montgomery County: Montgomery County Auditor‘s Office in Dayton
• Greene County: Greene County Auditor‘s Office in Xenia

Bring proof of age or disability, your income information, and, for veterans, your DD-214 and VA disability letter.

👉 Just bought a home?

The exemption doesn’t automatically transfer from the previous owner. If you qualify, you need to apply for your new home, and if you’re moving within Ohio, let the auditor know.

Have questions about property taxes on a home you’re thinking about buying or selling? Call The Cin-Day Group at 513-307-9451.