Homestead Exemption


The Homestead Exemption is designed to provide tax relief to eligible homeowners by shielding some of the value of their home from taxation. The exemption takes the form of a credit on property tax bills. 

Seniors, Disabled Persons, and Surviving Spouses

The Homestead Exemption for senior and disabled persons allows eligible homeowners to exempt the first $26,200 of their home's value from taxation. Here are the qualifications:

  • Own and occupy your home as your primary place of residence as of January 1; and
  • Any one of the following:
    • Be at least 65 years of age; or
    • Certified permanently and totally disabled; or
    • A surviving spouse, at least 59 years of age, of a previous participant.
  • If qualifying for the first time in calendar year 2024, you must have an Ohio Adjusted Gross Income (OAGI) (Line 3 of the 2023 Ohio Income Tax Return) of $38,600 or less.
    • The qualifying OAGI is adjusted annually by the Ohio Department of Taxation.
    • The income requirement does not apply if the property owner received the Homestead Exemption in the State of Ohio in the 2013 tax year (attach DTE Form 105G to application).
Disabled Veterans and Surviving Spouses of Public Service Officers

The Homestead Exemption for disabled Veterans with a 100% service related disability or their surviving spouses, and for surviving spouses of public service officers killed in the line of duty allows eligible homeowners to exempt the first $52,300 of their home's value from taxation. 

How to Apply

If you think you may qualify for the Homestead Exemption, please contact our office by email or by calling 513-887-3154. Applications are due before December 31 in the year of application. Mail applications to:

Butler County Auditor
Attn: Homestead 
130 High Street, 3rd Floor
Hamilton, OH 45011

Owner Occupancy Credit

To qualify, you must own and occupy your home as your principal place of residence as of January 1 of the tax year for which you apply. Homeowners must apply to receive the reduction.
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Homestead Exemption Forms6 documents

  • DTE 105A Homestead Application for Senior Citizens, Disabled Persons, and Surviving Spouses
    document Header DTE 105A Homestead Application for Senior Citizens, Disabled Persons, and Surviving Spouses
  • DTE 105E Certificate of Disability
    document Header DTE 105E Certificate of Disability
  • DTE 105G Addendum for Applicants Who Have Moved
    document Header DTE 105G Addendum for Applicants Who Have Moved
  • DTE 105H Homestead Addendum
    document Header DTE 105H Homestead Addendum
  • DTE 105K Homestead Application for Spouses of Public Service Officers Killed in the Line of Duty
    document Header DTE 105K Homestead Application for Spouses of Public Service Officers Killed in the Line of Duty
  • DTE105I Homestead Applicatin for Disabled Veterans and Surviving Spouses
    document Header DTE105I Homestead Applicatin for Disabled Veterans and Surviving Spouses