Homestead Exemption and
2.5% Property Tax Rollback

What is the Homestead Exemption?

The homestead exemption provides a reduction in property taxes to any senior or disabled citizen, regardless of income, on the dwelling that is that individual’s principal place of residence and up to one acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $25,000 of the market value of  an eligible taxpayer’s homestead.

Deadline to apply: First Monday in January through the first Monday in June (06/07/2010)

Please Note: a photo copy of a picture ID for proof of age is required - you may attach a copy of one of the following to your application:

• driver's license
• passport
• Ohio ID

Download the Homestead form: DTE_105A
Note: this form is available January through first Monday in June

Download the Certificate of Disability:  DTE_105E

Download the Homestead Appeal form: DTE_106B

Mail to:

Butler County Auditor

Attn: Homestead

130 High Street 3rd floor

Hamilton, Ohio 45011

What is the 2.5% Tax Exemption?

To receive the 2.5% homestead tax reduction, you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this credit on only one home in Ohio.

Download the 2.5% form: DTE 105C

Download the 2.5% Appeal form: DTE_106B

Mail to:

Butler County Auditor

Attn: Homestead

130 High Street 3rd floor

Hamilton, Ohio 45011