Property taxes are one of the highest ongoing costs of owning a home in Ohio. What many homeowners do not realize is that the state offers several programs that can lower that bill, sometimes by hundreds of dollars every year. Some of these savings apply automatically. Others require a short application with your County Auditor, and thousands of eligible Ohioans never file it.
This guide explains every major exemption and credit available in Ohio, who qualifies, how much you can save, and exactly how to apply. Once you know which programs apply to you, use our Ohio Property Tax Calculator to estimate what your bill could look like.
What Are Ohio Property Tax Exemptions and Credits?
An exemption and a credit both lower your property tax bill, but they work in different ways.
An exemption removes a portion of your home’s value from taxation before your bill is calculated. For example, if your home is appraised at $200,000 and you receive a $29,000 exemption, you are taxed as if your home were worth $171,000.
A credit is a percentage reduction applied to the tax itself. Ohio’s rollback credits, such as the Owner Occupancy Credit, cut a set percentage off the taxes charged by certain levies.
Because Ohio taxes property at 35 percent of its market value, and rates are set locally in mills, the same exemption produces different dollar savings in different counties. A homeowner in a high millage district in Cuyahoga County will save more from the same exemption than a homeowner in a rural township. You can see how rates differ across all 88 counties with our Ohio Property Tax Comparison Tool.
Every homeowner should check their eligibility at least once. These programs are set by Ohio law and available statewide, but nobody applies them for you. If you qualify and never file, you simply pay more than you have to.
Ohio Property Tax Savings at a Glance
Here is a quick summary of the main relief programs available across Ohio:
| Program | Who It Helps | Typical Savings | Where to Apply |
|---|---|---|---|
| Homestead Exemption | Seniors 65+, disabled homeowners, some surviving spouses | Around $400 to $500 per year on average | County Auditor |
| Enhanced Homestead (Disabled Veterans) | Veterans with a 100% service connected disability | Roughly double the standard homestead savings | County Auditor |
| Owner Occupancy Credit | Anyone living in a home they own | 2.5% off taxes from qualifying levies | County Auditor |
| Non Business Credit | Residential and agricultural property owners | 10% off taxes from qualifying levies | Applied automatically |
| CAUV | Farmland owners | Often a large reduction on agricultural land | County Auditor |
Dollar amounts and income limits are adjusted regularly, so always confirm the current figures with your County Auditor before you file.
The Homestead Exemption
What Is the Ohio Homestead Exemption?
The Homestead Exemption is Ohio’s main property tax relief program for seniors and disabled homeowners. It shields a fixed amount of your home’s market value from taxation. For the 2026 tax year, qualifying homeowners can exempt $29,000 of their home’s value. A home appraised at $150,000 would be taxed as if it were worth $121,000.
The exemption covers your dwelling and up to one acre of land, and it applies only to your primary residence. You cannot claim it on a rental property or a second home.
Who Qualifies?
You may qualify for the Homestead Exemption if you meet any one of these conditions:
- You are 65 or older, or you turn 65 by December 31 of the year you apply
- You are permanently and totally disabled as of January 1 of the application year, certified by a licensed physician, psychologist, or a state or federal agency
- You are the surviving spouse of someone who was receiving the exemption when they died, and you were at least 59 years old at that time
In every case, you must own the home and live in it as your primary residence as of January 1 of the tax year. Only one homestead application is allowed per property, and you can only receive the exemption on one property.
Income Requirements
Most applicants must also meet an income test. The limit is based on the combined Ohio adjusted gross income of the owner and the owner’s spouse for the year before the application. For applications filed in 2026, the limit is $41,000 based on 2025 income. The limit was $40,000 for 2025 applications, and it adjusts each year for inflation.
Two important notes on income:
- Social Security benefits are generally not counted in Ohio adjusted gross income, so many retirees qualify even when their total money coming in seems higher than the limit
- Homeowners who were already receiving the exemption for tax year 2013 are grandfathered in and do not have to pass the income test, even if they move to a new Ohio home
If you do not file an Ohio income tax return, you will need to complete form DTE 105H so the auditor can verify your income another way.
How Much Can You Save?
The average Ohio homeowner with the exemption saves roughly $400 per year, but your actual savings depend on where you live. The exemption removes $29,000 of market value, which equals $10,150 of assessed value after Ohio’s 35 percent assessment ratio. That reduction is then multiplied by your local effective millage. Higher tax districts produce bigger savings.
To see how your county’s rate affects the math, run your numbers through our property tax calculator with and without the exemption amount.
The Owner Occupancy Credit
What Is the Owner Occupancy Credit?
The Owner Occupancy Credit is a 2.5 percent reduction in the property taxes charged by certain levies. Unlike the Homestead Exemption, it has no age, disability, or income requirement. If you own your home and live in it, you almost certainly qualify.
Eligibility Requirements
To receive the credit, you must:
- Own the home
- Occupy it as your primary place of residence as of January 1 of the tax year
A homeowner and spouse can only claim the credit on one home in Ohio, even if they own several properties. Rental homes, vacant land, and second homes do not qualify.
How the Credit Works
The 2.5 percent reduction applies only to taxes charged by qualifying levies, which are generally levies approved by voters before November 2013. Levies passed after that date are not eligible, which is why the credit’s value has slowly shrunk over time in many districts.
Once approved, the credit appears as a line item reduction on your tax bill each year. You do not need to reapply unless you move. If you buy a new home, file a new application with your County Auditor, typically using form DTE 105C.
The Non Business Property Tax Credit
What Is It?
The Non Business Credit, sometimes called the 10 percent rollback, is a state funded reduction of 10 percent on taxes charged by qualifying levies. The State of Ohio reimburses local governments and schools for the revenue, so the savings do not reduce local services.
Eligible Property Types
The credit applies to real property that is not used in a business, which mainly means residential and agricultural property. Commercial and industrial parcels do not receive it.
Is an Application Required?
No. This is the one major credit that requires no paperwork. Your County Auditor applies it automatically, and you will see it listed as a reduction on your tax bill.
How the Credit Is Calculated
Like the Owner Occupancy Credit, the 10 percent reduction applies only to levies approved before the November 2013 cutoff. Newer levies are billed at their full rate. That is one reason two neighboring districts can have very different effective rates even with similar millage on paper.
Disabled Veteran Property Tax Benefits
Eligibility Requirements
Ohio offers an enhanced version of the Homestead Exemption for military veterans who have either:
- A total, 100 percent disability rating for service-connected disabilities, or
- A 100 percent disability rating for compensation based on individual unemployability
The same enhanced benefit is available to the surviving spouse of a public service officer, such as a police officer, firefighter, or EMT, who was killed in the line of duty.
The Enhanced Homestead Exemption
The enhanced exemption shields $58,000 of home value from taxation for the 2026 tax year, double the standard amount. Even better, there is no income test for disabled veterans or for surviving spouses of fallen first responders. Savings vary by district but are often $800 or more per year.
Required Documentation
Applicants file form DTE 105I with the County Auditor, along with:
- A copy of the DD214 discharge form showing an honorable discharge
- A letter or award document from the U.S. Department of Veterans Affairs confirming the 100 percent rating
Surviving spouses of public service officers provide a letter from the pension fund or the agency the officer served with confirming the death occurred in the line of duty.
Agricultural Property Tax Programs
Current Agricultural Use Value (CAUV)
CAUV is one of the most valuable tax programs in Ohio for landowners. Instead of taxing farmland at its market value, which may reflect development potential, CAUV taxes it based on its value for agricultural use. In many townships, this cuts the taxable value of farmland dramatically.
Who Qualifies
Land generally qualifies for CAUV if it meets one of these tests:
- It contains 10 or more acres devoted exclusively to commercial agricultural use for the past three years, or
- It is under 10 acres but produced an average gross income of at least $2,500 per year from agriculture over the previous three years
Qualifying uses include crops, livestock, timber, nursery stock, and similar commercial farming activity.
Benefits for Farm Owners
Savings depend on soil types and location, but CAUV values are usually far below market values. The initial application is filed with the County Auditor between the first Monday in January and the first Monday in March, with a small one-time fee, and a renewal form must be filed each year to stay in the program. Keep in mind that land removed from agricultural use is charged a recoupment equal to the tax savings from the previous three years.
Additional Local Exemptions
County Specific Tax Relief Programs
Some counties and municipalities offer their own relief, such as tax abatements on new construction or remodeling in Community Reinvestment Areas. These programs vary widely, so check your County Auditor’s website for local options.
Special Assessments
Special assessments for items like street lighting, sewers, or sidewalk repairs are separate charges on your bill. Exemptions and credits do not reduce special assessments, which is worth remembering when you compare your bill to your neighbor’s.
Local Incentives
Cities sometimes offer additional incentives for historic preservation, energy improvements, or new housing. These are separate from the statewide programs above and usually have their own application processes.
How to Check Your Eligibility
Run through this quick checklist. If you answer yes to the questions in any one group, it is worth applying.
Homestead Exemption
- Are you 65 or older, or will you turn 65 by December 31 this year?
- Or are you permanently and totally disabled?
- Or are you a surviving spouse who was 59 or older when your spouse, who had the exemption, passed away?
- Is the home your primary residence, and is your household income under the current limit?
Enhanced Homestead
- Do you have a 100 percent service connected VA disability rating?
- Or are you the surviving spouse of a first responder killed in the line of duty?
Owner Occupancy Credit
- Do you own the home and live in it as your main residence?
CAUV
- Do you own 10 or more acres farmed commercially, or a smaller parcel earning $2,500 or more per year from agriculture?
How to Apply
Step 1: Gather your documents. Collect proof of ownership, your Ohio driver’s license or state ID, and any income, disability, or military records that apply to your situation. The full list is in the next section.
Step 2: Complete the right application. The standard Homestead Exemption uses form DTE 105A. Disabled veterans and surviving spouses of public service officers use DTE 105I. The Owner Occupancy Credit uses DTE 105C. All forms are available from your County Auditor’s office or website, and many counties now let you file online.
Step 3: Submit to your County Auditor. Applications go to the auditor in the county where the property sits, not to the state. You can usually file by mail, in person, or online.
Step 4: Track your application. Most auditors process applications within a few weeks and will notify you if you are approved or denied. If you have not heard anything after about 90 days, call the office. If your application is denied and you believe the decision is wrong, you can appeal using form DTE 106B.
Documents You May Need
- Proof of ownership, such as a deed, or trust documents if the home is held in a trust
- A valid Ohio driver’s license or State of Ohio ID card
- Proof of Ohio residency at the property
- Your Ohio income tax return, or form DTE 105H if you do not file one
- Disability certification from a physician, psychologist, or qualifying agency
- DD214 and VA rating letter for the disabled veteran exemption
Requirements vary slightly by county, so check your County Auditor’s instructions before mailing anything.
Application Deadlines
Annual Filing Dates
For real property, Homestead Exemption applications are due by December 31 of the year for which you are seeking the reduction. Many auditors suggest waiting until after you file your state income tax return so your income figures are ready. CAUV applications have an earlier window, from the first Monday in January to the first Monday in March.
Late Applications
If you missed last year’s deadline, do not give up. Ohio allows a late application for the prior tax year when you file your current application, as long as you met the eligibility rules that year. Ask your auditor about filing for the previous year at the same time.
Renewal Requirements
The Homestead Exemption and Owner Occupancy Credit continue automatically as long as you own and occupy the home. You must notify the auditor if your income rises above the limit, if you move, or if the property changes ownership. CAUV requires an annual renewal filing.
Common Reasons Applications Are Denied
- Household income is above the current limit
- The property is not the applicant’s primary residence
- Missing documents, such as proof of age, disability certification, or the VA rating letter
- Errors on the application, such as the wrong parcel number or an unsigned form
- The filing deadline was missed and no late application was submitted
- The home is held in a type of trust that does not qualify under Ohio law
Most denials are fixable. Read the denial letter carefully, correct the issue, and refile or appeal within the stated timeframe.
Estimate Your Savings Before You File
The fastest way to see what these programs are worth to you is to run the numbers. Enter your home’s market value in our Ohio Property Tax Calculator, then subtract the exemption amount you qualify for and run it again. The difference is your estimated annual savings. If you are comparing homes in different counties, the county comparison tool shows how effective rates change from one county to the next. And if you are buying or selling, do not forget transfer costs, which you can estimate with our Ohio Conveyance Fee Calculator.
Frequently Asked Questions
What is the difference between a property tax exemption and a tax credit?
An exemption lowers the value your taxes are calculated on. A credit lowers the tax amount itself, usually by a set percentage. Ohio homeowners often benefit from both at the same time.
Can I receive both the Homestead Exemption and the Owner Occupancy Credit?
Yes. The two programs are separate, and qualifying homeowners can stack them. Many senior homeowners in Ohio receive the Homestead Exemption, the Owner Occupancy Credit, and the Non Business Credit all on the same bill.
Do I need to apply every year?
No, not for the Homestead Exemption or the Owner Occupancy Credit. Once approved, they continue as long as you remain eligible. You only need to notify the auditor if something changes, such as your income, your residence, or the ownership of the property. CAUV is the exception and must be renewed annually.
Does every Ohio county offer the same exemptions?
Yes. These programs are created by Ohio law and available in all 88 counties. What changes from county to county is the dollar value of the savings, because local tax rates differ, and the exact filing procedures at each auditor’s office.
Can disabled veterans receive additional tax relief?
Yes. Veterans with a 100 percent service connected disability rating qualify for an enhanced exemption that shields twice as much home value as the standard program, with no income limit.
How do I know if my property already has an exemption?
Look at your most recent tax bill. Credits and exemptions appear as line item reductions. You can also look up your parcel on your County Auditor’s website, which typically shows whether the homestead reduction or owner occupancy credit is applied.
Can I transfer my exemption if I move?
The exemption does not move automatically. If you move to a new Ohio home, you must file a new application for the new property. Homeowners with grandfathered 2013 status keep that status when they move, but they still need to file the paperwork, including form DTE 105G.
Where do I submit my application?
All applications go to the County Auditor in the county where your property is located. Most auditors accept applications by mail and in person, and a growing number offer online filing.
Exemption amounts, income limits, and deadlines are set by Ohio law and adjusted regularly. Figures on this page reflect the 2026 tax year. Always confirm current amounts with your County Auditor before filing.