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Roger173PSAWeb.jpg

Auditor Roger Reynolds interacts with members of the Hamilton
Disabled American Veterans Chapter during the filming of a
60-second PSA regarding the expanded benefit for 100 percent
disabled vets. Click on the image to see the video on YouTube. (Even more 
veterans will now qualify with the passage of Senate Bill 10 in December 2015)


Homestead Exemption and 
Owner Occupancy Credit 

The Homestead Exemption

The Homestead Exemption is a property tax reduction available by application to seniors (age 65 or older) and the disabled (permanent/total). In 1970, Ohio voters approved a constitutional amendment permitting this exemption that reduced property taxes for eligible lower income home owners. In 2007, the General Assembly expanded the program to include all seniors, regardless of income. In 2013, the General Assembly again applied an income limit to determine those eligible. However, homeowners enrolled in the program for tax year 2013 (2014 for manufactured homes) remain exempt from income verification even if they move and owner-occupy another home in Ohio. In 2015, 100% disabled Veterans, regardless of income, qualified for up to twice the savings. New in 2016, disabled Veterans that have a total (100%) disability rating for compensation by the VA may qualify for the double benefit. Read more details below.

 

Who Qualifies for the Exemption? 

The Homestead Exemption is available to any Ohio resident who: 

  • Owns and lives in the home as their primary residence.
  • Qualifies by income verification. 
  • Is at least 65 years old or turns 65 in the year for which they apply; or
  • Is totally and permanently disabled as of Jan. 1 of the year they apply, as certified by a licensed physician or psychologist, or a state or federal agency; or
  • Is the surviving spouse of a person who was receiving the exemption at the time of death, and where the surviving spouse was at least age 59 on the date of death; or
  • Regardless of income, is an honorably discharged Veteran of the U.S. Armed Forces who has received a total (100%) disability rating or a total disability rating for compensation (100%) based on individual unemployability for a service-connected disability or combination of service-connected disabilities from the Department of Veterans Affairs.

Disabled Veterans

Honorably discharged Veterans, regardless of income, who have a total (100%) disability rating, or a total (100%) disability rating for compensation based on individual unemployability, for a service-connected disability or combination of service-connected disabilities from the Department of Veterans Affairs qualify for a higher benefit under the Homestead Exemption.

Senate Bill 10, passed by the General Assembly in December 2015, allows the Veterans described above to shield up to $50,000 of the market value of their home from taxation. The savings averages around $850 per year.  

A disabled Veteran submitting an application under this statute must fill out Form DTE 105I and provide a letter or other written confirmation from the U.S. Department of Veterans Affairs showing that they meet the requirements. 

What is the Income Limit?

The Ohio Revised Code established a maximum allowable income of $30,500 for 2014 tax year applicants.  (Income is defined as the Ohio Adjusted Gross Income (OAGI) of the applicant and the applicant’s spouse; OAGI can be found on line 3 of the Ohio Income Tax Return.) The maximum allowable income for those eligible beginning the 2015 tax year is $31,000.  The maximum allowable income for those eligible beginning the 2016 tax year is $31,500. (If applying  for the 2015 tax year, refer to your 2014 income tax return; if applying for the 2016 tax year, refer to your 2015 income tax return.) If you do not file Ohio income taxes, you will be asked to produce a federal income tax return, or evidence of income and deductions allowable under Ohio law.

There is no income limit for qualifying disabled Veterans.

What is the Benefit?

The exemption allows qualifying seniors and disabled Ohioans to reduce their property tax burden by shielding up to $25,000 of the market value of their home from taxation. The savings varies by taxing district but averages around $425 per year across Butler County.  The exemption is limited to the “homestead,” which Ohio law defines as an owner’s dwelling, including up to one acre of adjacent land.

Qualifying Ohio Veterans may shield up to $50,000 of the market value of their home from taxation. The savings averages around $850 per year.  

It's Easy to Apply 

To apply, complete the Homestead Exemption Application Form for Senior Citizens, Disabled Persons, and Surviving Spouses (DTE 105A) and file it with the Butler County Auditor’s Office. The form is available below.  Include proof of age or disability with your application. 

If applying as a senior, a photo copy of a picture ID, such as your driver’s license is required. 

Those requesting the exemption based on disability status must also provide a copy of their Award Letter from the Social Security Administration (must note the onset date of disability); or Form DTE 105E, completed by their physician, verifying their first full-year of disability. 

Disabled Veterans applying for the exemption should use Form DTE 105I. 

All these forms are available lower on this page; or you may contact our office to request that an application be mailed to you. 

For more information, contact a Homestead Specialist in our office at (513) 887-3040. 

Is There a Deadline or Filing Period?

Applications for the Homestead Exemption may be filed beginning the first Monday in January, and must be received by the Auditor’s Office no later than December 31st of each year.

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             

Homestead Exemption Application Forms Available Below: 

Download the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses: DTE_105A fillable

Note: 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 for those previously on Homestead who have moved within the county or state (This is filed along WITH a new 105A application): DTE 105G

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

Download the Homestead Exemption Application for Disabled Veterans and Surviving Spouses: DTE 105I 

Download the Homestead Exemption Appeal form: DTE_106B

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 in Ohio, you must own and occupy that 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.

Download the Owner Occupancy Credit form: DTE 105C

Download the Owner Occupancy Credit Appeal form: DTE_106B

Mail forms 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
© 2016 Butler County Auditor