Ohio Property Tax Exemptions
Every verified statewide exemption in Ohio, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) | Homestead Exemption | % reduction | 2.5% | All taxes | December 31 of the year for which the reduction is sought (form DTE 105C). |
| Homestead Exemption for Senior Citizens | Senior (65+) Exemption | Value reduction | $29,000 | All taxes | December 31 of the year for which the exemption is sought. |
| Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses | Disabled Veteran Exemption | Value reduction | $58,000 | All taxes | December 31 of the year for which the exemption is sought. |
| Homestead Exemption for Permanently and Totally Disabled Persons | Disabled Person Exemption | Value reduction | $29,000 | All taxes | December 31 of the year for which the exemption is sought. |
| Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty | Surviving Spouse Exemption | Value reduction | $58,000 | All taxes | December 31 of the year for which the exemption is sought. |
Explore by exemption type
- Homestead ExemptionEligibility, savings & how to apply →
- Senior (65+) ExemptionEligibility, savings & how to apply →
- Disabled Veteran ExemptionEligibility, savings & how to apply →
- Disabled Person ExemptionEligibility, savings & how to apply →
- Surviving Spouse ExemptionEligibility, savings & how to apply →
Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.