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Homestead Exemption and 
Owner Occupancy Credit 

What is the Homestead Exemption?

Included in the state budget bill that was signed into law by Gov. Kasich on June 30, 2013, are changes to the Homestead Exemption that implement income tests. Those homeowners turning 65 in 2014, and thereafter, as well as those applying for the exemption as permanently and totally disabled, must have a total income of $30,500* or less to qualify. According to the law, total income is defined as “Ohio adjusted gross income of the owner and the owner’s spouse” for the year preceding the application.

 

For those qualifying homeowners, up to $25,000 of the market value of their home is exempt from all local property taxes. Residents who already receive the exemption will continue to receive the tax savings and will not be affected by the new law. Typically, the exemption is valued between $350 and $400 per year.

 

Those who turned 65 years of age in 2013 (or prior), and have owned and occupied their home since at least January 1, 2013, yet failed to apply may still do so under the old law’s provisions through June 2, 2014. There will be no income test.

* The total income requirement may be adjusted annually by the Ohio Department of Taxation based on a number of economic factors.

Deadline to apply: First Monday in January through the first Monday in June (06/02/2014)

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 fillable
Note:
this form is available January through first Monday in June. You may type your information on the form when it comes up on your computer. Then, print it out, sign it, and don't forget to enclose a copy of a photo ID before mailing the form to the Auditor's Office.

Download the Certificate of Disability: DTE_105E

Download the Addendum: DTE_105G fillable

Download the Addendum for those not filing Ohio income tax return: DTE 105H fillable

Download the Homestead Appeal form: DTE_106B fillable

Mail forms to:

Butler County Auditor

Attn: Homestead

130 High Street 3rd floor

Hamilton, Ohio 45011

 

What is the Owner Occupancy Credit?

To receive up to a 2.5% tax reduction on an owner-occupied home, 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 Owner Occupancy Credit form: DTE 105C

Download the Owner Occupancy Credit Appeal form: DTE_106B

Mail to:

Butler County Auditor

Attn: Homestead

130 High Street 3rd floor

Hamilton, Ohio 45011

 

Butler County Administration Building: 130 High Street, 3rd & 4th floors, Hamilton, OH 45011 Phone: 513-887-3154 FAX: 513-887-3149
© 2014 Butler County Auditor