Homestead Exemption for Permanently and Totally Disabled Persons
Who qualifies
- Income limit
- $41,000Same means test as the senior homestead: modified adjusted gross income of owner and spouse for the prior year must not exceed $41,000 for TY2026 ($40,000 for TY2025); Social Security excluded. Grandfathered 2013/2014 recipients are exempt from the income test.
- Ownership
- Qualifying individual ownership interest. Entity-owned property does not qualify. Dwelling plus up to one acre.
- Residency
- Must own and occupy as principal residence on January 1 of the application year.
How much it saves
Worked example — a $300,000 home at Ohio's median effective rate (~1.08%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: December 31 of the year for which the exemption is sought.
- Renewal: automatic — Continues automatically once granted; DTE 105B continuing application only if reverification requested or status changes.
- Official application form
Combining with other exemptions
Same stacking as the senior homestead; cannot be combined with the enhanced disabled-veteran or public-service-officer reduction on the same homestead.
Amount cross-checked against a second official artifact: dam.assets.ohio.gov/image/upload/tax.ohio.gov/government/newdocs/25-09-0346-HomesteadIncomeThreshold2026.pdf.
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.