Homestead Exemption

Ohio Homestead Exemption

Verified Jul 2026 · Ohio Rev. Code 323.152(B), 319.301

Ohio offers the general homestead exemption for owner-occupied homes. Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) a 2.5% reduction and reduces your taxable value by a set percentage. It is available to owner-occupants of a primary residence.

Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit)

Who qualifies

Income: No age or income restriction.
Ownership: Owner-occupied one-, two-, or three-family dwelling that is the owner's principal residence, plus up to one acre.
Residency: Owner must own and occupy the home as principal residence (domicile) on January 1 of the year claimed. Limited to one home per owner.

How much it saves

Worked example — a $300,000 home at Ohio's median effective rate (~1.08%):

~$81/year

Estimate — this is an estimate, not a quoted bill.

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 reduction is sought (form DTE 105C).
Renewal: automatic — Continues automatically once granted while the owner continues to own and occupy the home as principal residence.

Combining with other exemptions

Computed after the 10% non-business credit (which reduces qualifying-levy taxes by 10% on all residential/agricultural property). Both stack with the homestead exemptions above.

Verified Jul 2026 · Ohio Rev. Code 323.152(B), 319.301

Official sources:

By Sharon Ben-MosheHow we verify & estimate

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.

Frequently asked questions

Who qualifies for the homestead exemption in Ohio?: Under Ohio Rev. Code 323.152(B), 319.301, Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) is available to owner-occupants of a primary residence. Owner-occupied one-, two-, or three-family dwelling that is the owner's principal residence, plus up to one acre. Owner must own and occupy the home as principal residence (domicile) on January 1 of the year claimed. Limited to one home per owner.
How much does the homestead exemption save in Ohio?: It provides a 2.5% reduction. As an estimate, on a $300,000 home taxed at Ohio's median effective rate (1.08%), that is roughly $81 per year. This is an estimate from Census ACS data, not an actual bill.
Do I have to apply for the homestead exemption?: Yes — an application is required, and the deadline is: December 31 of the year for which the reduction is sought (form DTE 105C)..
Does the homestead exemption renew automatically?: Once granted, it generally renews automatically. Continues automatically once granted while the owner continues to own and occupy the home as principal residence.
Can the homestead exemption be combined with other exemptions?: Computed after the 10% non-business credit (which reduces qualifying-levy taxes by 10% on all residential/agricultural property). Both stack with the homestead exemptions above.

Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit)

Who qualifies

Income: No age or income restriction.
Ownership: Owner-occupied one-, two-, or three-family dwelling that is the owner's principal residence, plus up to one acre.
Residency: Owner must own and occupy the home as principal residence (domicile) on January 1 of the year claimed. Limited to one home per owner.

How much it saves

Worked example — a $300,000 home at Ohio's median effective rate (~1.08%):

~$81/year

Estimate — this is an estimate, not a quoted bill.

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 reduction is sought (form DTE 105C).
Renewal: automatic — Continues automatically once granted while the owner continues to own and occupy the home as principal residence.

Combining with other exemptions

Computed after the 10% non-business credit (which reduces qualifying-levy taxes by 10% on all residential/agricultural property). Both stack with the homestead exemptions above.

Verified Jul 2026 · Ohio Rev. Code 323.152(B), 319.301

Official sources:

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the homestead exemption in Ohio?

Under Ohio Rev. Code 323.152(B), 319.301, Owner-Occupancy Tax Reduction (2.5% Owner-Occupancy Credit) is available to owner-occupants of a primary residence. Owner-occupied one-, two-, or three-family dwelling that is the owner's principal residence, plus up to one acre. Owner must own and occupy the home as principal residence (domicile) on January 1 of the year claimed. Limited to one home per owner.

How much does the homestead exemption save in Ohio?

It provides a 2.5% reduction. As an estimate, on a $300,000 home taxed at Ohio's median effective rate (1.08%), that is roughly $81 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the homestead exemption?

Yes — an application is required, and the deadline is: December 31 of the year for which the reduction is sought (form DTE 105C)..

Does the homestead exemption renew automatically?

Once granted, it generally renews automatically. Continues automatically once granted while the owner continues to own and occupy the home as principal residence.

Can the homestead exemption be combined with other exemptions?

Computed after the 10% non-business credit (which reduces qualifying-levy taxes by 10% on all residential/agricultural property). Both stack with the homestead exemptions above.