Ohio Senior (65+) Exemption: $29,000 Eligibility & How to Apply

Homestead Exemption for Senior Citizens

Who qualifies

Age: 65 or older
Income limit: $41,000Means-tested for applicants who did not first qualify in 2013/2014. 'Total income' = modified adjusted gross income of owner and spouse for the prior year; Social Security excluded. Threshold indexed annually and certified by the Tax Commissioner: $41,000 for tax year 2026 (was $40,000 for TY2025). Grandfathered 2013/2014 recipients are not subject to the income test.
Ownership: Qualifying individual ownership interest (deed, land contract, life estate, mortgagor, or qualifying trust). Entity-owned property does not qualify. Covers the dwelling plus up to one acre.
Residency: Must own and occupy the home as principal residence on January 1 of the year for which the exemption is sought.

How much it saves

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

~$892/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 exemption is sought.
Renewal: automatic — Continues automatically in later years without reapplication; a continuing-application form (DTE 105B) is used only if the auditor requests reverification or eligibility changes.
Official application form

Combining with other exemptions

Stacks with the 10% non-business credit and the 2.5% owner-occupancy reduction. An owner may not receive both this general homestead reduction and the enhanced disabled-veteran or public-service-officer reduction on the same homestead.

Verified Jul 2026 · Ohio Rev. Code 323.151, 323.152(A)(1), 323.153

Official sources:

Amount cross-checked against a second official artifact: dam.assets.ohio.gov/image/upload/tax.ohio.gov/government/newdocs/25-09-0346-HomesteadIncomeThreshold2026.pdf.

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 senior (65+) exemption in Ohio?

Under Ohio Rev. Code 323.151, 323.152(A)(1), 323.153, Homestead Exemption for Senior Citizens is available to homeowners age 65 or older, households under a $41,000 income limit. Qualifying individual ownership interest (deed, land contract, life estate, mortgagor, or qualifying trust). Entity-owned property does not qualify. Covers the dwelling plus up to one acre. Must own and occupy the home as principal residence on January 1 of the year for which the exemption is sought.

How much does the senior (65+) exemption save in Ohio?

It provides a $29,000 reduction. As an estimate, on a $300,000 home taxed at Ohio's median effective rate (1.08%), that is roughly $892 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the senior (65+) exemption?

Yes — an application is required, and the deadline is: December 31 of the year for which the exemption is sought.. The official form is linked in the sources below.

Does the senior (65+) exemption renew automatically?

Once granted, it generally renews automatically. Continues automatically in later years without reapplication; a continuing-application form (DTE 105B) is used only if the auditor requests reverification or eligibility changes.

Can the senior (65+) exemption be combined with other exemptions?