Program
Ohio senior property-tax break
A homestead exemption that lowers property taxes for older, disabled or surviving-spouse Ohio homeowners.
What it can pay for
- property tax relief
- Official name
- Ohio Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses (Form DTE 105A)
- Where
- OH
- Status
- Program running
- About the amount
- The credit equals the taxes on $29,700 of home market value (TY2026), $59,400 for disabled veterans. A separate one-time H.B. 479 credit (~$450-$500/home) applies to bills payable in 2027 for everyone on homestead for TY2026. Counties that adopted the local option double the base amount.
- Housing rules
- Own and live there as principal residence on January 1. Trusts (revocable/irrevocable) qualify if you keep possession; LLC-owned homes don't.
- How long it takes
- Apply once, then automatic every year after (no annual re-filing). A late-application box exists for the prior year if you missed the deadline.
- How to apply
- File Form DTE 105A (plus DTE 105E if disabled, DTE 105H if you don't file an Ohio return, DTE 105G if grandfathered from 2013) with your county auditor.
- Does not pay for
- Renters get nothing from this program; also excludes second homes, homes owned by a corporation/partnership/LLC, and anything beyond one acre.
- Official source
- tax.ohio.gov
- Last checked
- January 1, 2026