Homestead Exemption
Who qualifies for the Homestead Exemption?
The Homestead Exemption is available to any Ohio resident who: 
  • Owns and lives in the home as their primary residence.
  • Qualifies by income verification.
  • Is at least 65 years old or turns 65 in the year for which they apply; or
  • Is totally and permanently disabled as of Jan. 1 of the year they apply, as certified by a licensed physician or psychologist, or a state or federal agency; or
  • Is the surviving spouse of a person who was receiving the exemption at the time of death, and where the surviving spouse was at least age 59 on the date of death; or
  • Is the surviving spouse of a public service officer killed in the line of duty; or
  • Regardless of income, is an honorably discharged Veteran of the U.S. Armed Forces who has received a total and permanent (100%) disability rating or is receiving compensation at the 100% rate based on individual unemployability for a service-connected disability or combination of service-connected disabilities from the Department of Veterans Affairs.
What is the benefit?
The Homestead Exemption allows qualifying senior citizens, disabled persons, and surviving spouses to reduce their property tax burden by shielding up to $26,200 of the value of their home from taxation. The savings varies by taxing district but averages around $360 per year across Butler County. The exemption is limited to the “homestead,” which Ohio law defines as an owner’s dwelling, including up to one acre of adjacent land.

Qualifying disabled Veterans and surviving spouses of public service officers may shield up to $52,300 of the value of their home from taxation. The savings averages around $700 per year.
What is the income limit?

The maximum allowable income for those eligible beginning the 2023 tax year is $36,100 (2022 Ohio tax return).  The  maximum allowable income increases for the 2024 tax year to $38,600 (2023 Ohio tax return). If applying, refer to Line 3 of your income tax return and add Line 11 (business income) of your Ohio Schedule A.

Total income is the combined income of the owner and the owner's spouse if legally married.

If yo do not file Ohio income taxes, you will be asked to produce a federal income tax return, or complete form DTE105H.

There is no income limit for qualifying disabled Veterans or surviving spouse of public service officers killed in the line of duty.

What is counted as income?

OAGI is Ohio Adjusted Gross Income and is found on line 3 of the Ohio income tax return. Additions and deductions are applied to Federal Adjusted Gross Income to arrive at OAGI. OAGI generally does not include Social Security.

Effective for tax year 2020 for real property and tax year 2021 for manufactured homes, the definition of "income" has been changed for the purpose of determining eligibility for the Homestead Exemption. The new definition is described as "Modified Adjusted Gross Income" (MAGI). Modified Adjusted Gross Income is OAGI plus any business income that has been deducted in computing OAGI on line 11 of Ohio Individual Income Tax Schedule A. This business income must now be included in the income calculation used to determine eligibility for the Homestead Exemption.

Does the income limitation include Social Security?
Generally, Social Security benefits do not count as income for the Homestead Exemption.  
Is there a deadline or filing period?

Applications for the Homestead Exemption may be filed beginning the first Monday in January, and must be received by the Auditor’s Office no later than December 31st of each year.

A photo copy of a picture ID for proof of age is required. You may attach a copy of your driver's license, passport, or Ohio ID to your application.