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 (See details below).
- 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.
What is the Income Limit?
The maximum allowable income for those eligible beginning the 2019 tax year is $32,800. The maximum allowable income for those eligible beginning the 2020 tax year is $33,600. (If applying for the 2019 tax year, refer to Line 3 of your 2018 Ohio income tax return; if applying for the 2020 tax year, refer to Line 3 of your 2019 income tax return and add Line 11 (business income) of your 2019 Ohio Schedule A.)
Total income is that of the owner and the owner's spouse for the year preceding the year for which you are applying.
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 counted as Income?
OAGI is Ohio Adjusted Gross Income and is found on line 3 of the Ohio income tax return. Additions and deductions are applied to Federal Adjusted Gross Income to arrive at OAGI (please see the Ohio Department of Taxation's Annual Report for a detailed list of additions and deductions in the income tax section). Deductions do include Social Security and retired military personnel pay.
Effective for tax year 2020 for real property and tax year 2021 for manufactured homes, the definition of "income" has been changed for the purpose of determining eligibility for the homestead exemption. The new definition is described as "Modified Adjusted Gross Income" (MAGI). Modified Adjusted Gross Income is OAGI plus any business income that has been deducted in computing OAGI on line 11 of Ohio Individual Income Tax Schedule A. This business income must now be included in the income calculation used to determine eligibility for the homestead exemption.
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 at left in the Applications Forms link. 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 on this site (at left); 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
- Ohio ID
Frequently Asked Questions
Please click this link to get detailed answers about the Homestead Exemption program from the Ohio Department of Taxation.