Departments » Consumer Services » Homestead Information


The Homestead Exemption program was originally introduced in 1972 for low-income homeowners age 65 and older to help alleviate the burden of tax increases caused by escalating property values. In 2007 the Ohio General Assembly enacted a new, expanded Homestead Exemption that provides property tax relief to all qualified senior citizens and permanently and totally disabled homeowners regardless of income.

The application period for the Homestead Exemption program is open annually from the first Monday in January through the first Monday in June.

To qualify for the program, a homeowner must:

  • Own and occupy the home as their primary place of residence as of January 1 of the year of application; and
  • Turn 65 years of age, or older, by December 31 of the year of application; or
    Be totally and permanently disabled as of January 1 of the year of application, as certified by a licensed physician or psychologist; or
    Be the surviving spouse of a person who was receiving the Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

All homeowners who qualify for the Homestead Exemption will receive a flat $25,000 property tax exemption on the market value of their home. For example, an eligible owner of a home valued at $100,000 will now be billed as if the home were valued at $75,000. View an estimated reduction schedule for your tax district.

If you are interested in filing a Homestead Exemption application, call our office at (614) 525-3240, visit our offices at 373 S. High St., 21st Floor, or select the link above to download an application.

Those homeowners who already receive the homestead exemption do not need to reapply every year. However, if your circumstances change and you no longer qualify, you must notify our office. A Continuing Homestead Exemption application is sent each year to those homeowners who received the reduction for the preceding tax year. Please return this form only if there have been changes in eligibility status, e.g. you no longer own the home, no longer occupy it as your primary place of residence, or if your disability status has changed.