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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.


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 limited the program again by applying 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. Additionally, now for the first time, 100% disabled Veterans, regardless of income, qualify for up to twice the savings. Read more details below.

 

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.  (If applying  for the 2014 tax year, refer to your 2013 income tax return; if applying for the 2015 tax year, refer to your 2014 income tax return.)

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 $400 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.

House Bill 85, passed by the General Assembly in 2014, provides for an expanded benefit to Veterans who are 100% disabled from a service-related disability (as determined by the U.S. Department of Veterans Affairs). It also exempts these Veterans from income verification.  Under this statute, qualifying Ohio Veterans may shield up to $50,000 of the market value of their home from taxation. The savings averages around $800 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 a 100% disability rating. 

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 a Veteran of the U.S. Armed Forces who is 100% disabled as determined by the V.A.

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) 887-3140. 

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 the first Monday in June.

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 Application form: DTE_105A fillable
Note:
These Homestead application forms are available to download in January through the 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 for those previously on Homestead who have moved within the county or state: 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 Spouses: DTE 105I fillable 

Download the Homestead 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, 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 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
© 2015 Butler County Auditor