State of Ohio Homestead Exemptions - FAQs

What is the Homestead Exemption?

The homestead exemption is a statewide property tax reduction program for senior citizens, those who are disabled, and surviving spouses of fallen first responders. 

Who is eligible for a Homestead Exemption?

• Homeowners over the age of 65, who meet certain income requirements
• Homeowners who are permanently and totally disabled
• Military veterans who have received a 100% disability rating
• Those already receiving it 
• Spouses of a first responder killed in the line of duty

Income requirements for homeowners 65 and older and those who are permanently and totally disabled:

• Must not have a total household income over $36,100/year for 2023, or $38,600/year for 2024
• This amount is annually adjusted for inflation.
• If you were enrolled prior to tax year 2014 but do not meet the current income requirements, you are still eligible for the exemption.

Benefits for homeowners 65 and older or totally disabled:

• The exemption reduces the amount of the value of your property that is taxed by $26,200.
  • This amount is annually adjusted for inflation.

Disabled veterans & spouses of first responders killed in the line of duty qualify for an enhanced exemption. 

• The enhanced exemption reduces the amount of the value of your property that is taxed by $52,300.
  • This amount is annually adjusted for inflation.
• Disabled veterans and surviving spouses of first responders are eligible regardless of income.

How to apply?

• Contact your county Auditor or visit their website.
• Current Homestead Exemption recipients do not need to reapply or do anything unless they have moved or had some change in their status.

Recent changes and current proposal:

• The annual increase to the amount of the exemption to account for inflation was enacted in the state operating budget (House Bill 33) in 2023.
• The Ohio Senate sent changes to H.B. 187 over to the Ohio House of Representatives that would provide a temporary (3-year) expanded homestead exemption. The bill would increase the amount of the exemption to $30,000 (it would continue to increase annually based on inflation). It would also increase the income threshold to allow those with income up to $75,000 to receive an exemption. The enhanced exemption would increase to $60,000.
• The bill is currently waiting on the House to take the bill up for concurrence to approve or disapprove of the Senate changes.