Ohio Senior Health Insurance Information Program (OSHIIP)
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Taxes
Property tax relief for seniors in Ohio
Ohio's homestead exemption lets older homeowners pay tax as if their home were worth $29,000 less.
You may qualify if you are 65 or older by the end of the year and your household income was $41,000 or less in 2025. You apply once with your county auditor, by December 31 of the year you want it.
How to apply in Ohio
- In person
- File form DTE 105A, Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses, with your county auditor, with proof of age such as an Ohio driver's license or state ID. Some counties, such as Franklin, also take it online.
Who may qualify in Ohio
| Age | 65 or older, or turning 65, by December 31 of the year you apply for (or totally and permanently disabled, or a surviving spouse 59 or older of someone who had it) |
|---|---|
| Income limit for 2026 applications (2025 income) | $41,000 or less for you and your spouse (Ohio modified adjusted gross income) |
| Income limit for late 2025 applications (2024 income) | $40,000 or less |
| Home | You may qualify if you own the home and live in it as your primary residence on January 1 of the year you apply for |
| Older recipients | If you had the exemption for tax year 2013 (2014 for a manufactured home), there is no income limit |
What you may get
| Exemption (applications in 2026) | The first $29,000 of your home's appraised value isn't taxed. A $100,000 home is billed as if it were worth $71,000. |
|---|
Dates, renewals and waiting lists
| Application deadline | December 31 of the year you want the exemption (for a manufactured or mobile home, December 31 of the year before) |
|---|---|
| Renewal | No need to reapply each year. The auditor mails a continuing application each January; send it back only if something has changed. If you move, you must apply again at the new home. |
How Ohio is different
Where Ohio's rules differ from the federal rules for Property tax relief for seniors.
- The income limit goes up each year with inflation
- People who had the exemption before the income test began (tax year 2013) keep it with no income limit, even after moving
- Shows up as a credit on your tax bill the year after you are approved
Sources: Franklin County Auditor (Ohio) (source 2), Summit County Fiscal Office (Ohio) (source 3)
Good to know
- Renters: this exemption is only for people who own and live in the home, including manufactured and mobile homes.
- Ohio homeowners who live in their home can also get the separate owner-occupancy credit (formerly the 2.5% rollback) on levies passed in or before November 2013, using form DTE 105C.
- How much you save depends on local tax rates. Summit County says the average saving there is $535 a year.
Sources: Franklin County Auditor (Ohio) (source 2), Summit County Fiscal Office (Ohio) (source 3)
Free help
Free help with this in Ohio
Ohio Department of Aging
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Ohio
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Franklin County Auditor (Ohio), Homestead (official government site). Checked Oct 28, 2026.
- Franklin County Auditor (Ohio), Homestead FAQ (official government site). Checked Oct 28, 2026.
- Summit County Fiscal Office (Ohio), Homestead Exemption (official government site). Checked Oct 28, 2026.
- Franklin County Auditor (Ohio), Tax Reduction Programs (official government site). Checked Oct 28, 2026.
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