Property taxes can be a significant financial burden for homeowners, especially senior citizens, disabled individuals, and disabled veterans living on fixed incomes. To help eligible residents reduce their annual property tax expenses, the State of Ohio offers the Homestead Exemption Program.
If you own a home in Franklin County, Ohio, understanding how this program works can save you hundreds or even thousands of dollars over time. This complete guide explains who qualifies, how to apply, deadlines, required documents, benefits, limitations, and everything else homeowners need to know.
How the Exemption Works
| Program Type | Value Exempted | Who Qualifies |
|---|---|---|
| Senior & Disabled Persons Homestead Exemption | First $29,000 of appraised value | Seniors, disabled individuals, eligible surviving spouses |
| Disabled Veterans Enhanced Exemption | First $58,000 of appraised value | Qualified disabled veterans and eligible surviving spouses |
| Public Service Officer Surviving Spouse Exemption | First $58,000 of appraised value | Eligible surviving spouses of officers killed in the line of duty |
For example, if your home is appraised at $100,000 and you qualify for the standard exemption, property taxes are calculated as though your home is worth only $71,000.
Why Does the Homestead Exemption Exist?
The purpose of the program is to help homeowners who may face financial challenges due to:
- Retirement income limitations
- Permanent disabilities
- Military service-related disabilities
- Loss of a spouse serving in public safety roles
The goal is to allow residents to remain in their homes without being overwhelmed by rising property taxes.
Who Is Eligible for the Homestead Exemption?
1. Senior Citizens
To qualify as a senior homeowner, you must:
- Own the property.
- Occupy it as your primary residence.
- Be at least 65 years old by December 31 of the application year.
- Meet Ohio’s income requirements.
For the 2026 application period, total household income from 2025 must not exceed $41,000.
2. Permanently and Totally Disabled Homeowners
A homeowner may qualify if:
- The disability is permanent and total.
- The disability prevents substantial employment.
- Medical documentation or government disability certification is provided.
- The home is the primary residence.
- Income requirements are met.
3. Disabled Veterans
Disabled veterans may qualify for the enhanced exemption if:
- They own and occupy the property.
- They received an honorable discharge.
- They have a 100% service-connected disability rating or qualify through individual unemployability.
4. Surviving Spouses
Certain surviving spouses may qualify if:
- Their spouse was receiving the exemption at the time of death.
- They meet applicable age or eligibility requirements.
- They continue occupying the home as their primary residence.
Properties That Qualify
The exemption generally applies to:
- Single-family homes
- Condominiums
- Manufactured homes
- Mobile homes used as primary residences
Investment properties and rental properties generally do not qualify.
Major Benefits of the Homestead Exemption
Financial Benefits
- Reduces annual property tax burden.
- Helps retirees on fixed incomes.
- Improves housing affordability.
- Provides long-term tax savings.
- Can reduce mortgage escrow payments after approval.
Practical Benefits
- Allows seniors to remain in their homes longer.
- Assists disabled homeowners with living expenses.
- Provides additional support to disabled veterans.
- Requires no annual reapplication in most situations.
Are There Any Disadvantages?
While the program is highly beneficial, homeowners should understand a few limitations.
Potential Drawbacks
| Issue | Explanation | Impact |
|---|---|---|
| Income Limits | Standard applicants must stay within income thresholds | Some seniors may not qualify |
| Primary Residence Requirement | Property must be your main home | Rental properties excluded |
| Reapplication After Moving | Exemption does not automatically transfer | New application required |
| Documentation Requirements | Proof must be provided | Additional paperwork |
For most eligible homeowners, the benefits greatly outweigh these limitations.
Required Documents for Application
The exact documents depend on the applicant category.
Senior Applicants
- Government-issued ID
- Proof of age
- Income documentation
- Tax returns if requested
Disabled Applicants
- Disability certification
- Medical documentation
- Government disability determination documents
Disabled Veterans
- DD214 discharge document
- Veterans Affairs disability award letter
- Individual unemployability approval documents (if applicable)
Surviving Spouses
- Death certificate
- Proof of eligibility
- Ownership documentation
Homestead Exemption Forms
| Form Number | Purpose | Who Uses It |
|---|---|---|
| DTE 105A | Standard Application | Seniors and disabled homeowners |
| DTE 105E | Disability Certification | Disabled applicants under 65 |
| DTE 105G | Grandfather Status Addendum | Previously qualified homeowners |
| DTE 105H | Income Addendum | Applicants without tax returns |
| DTE 105I | Disabled Veteran Application | Qualified veterans |
| DTE 105K | Public Service Officer Surviving Spouse Application | Eligible spouses |
How to Apply for the Homestead Exemption
Step 1: Confirm Eligibility
Review:
- Age requirements
- Disability status
- Income limits
- Ownership requirements
Step 2: Gather Required Documents
Collect:
- Identification
- Tax records
- Proof of ownership
- Supporting eligibility documents
Step 3: Complete the Correct Application Form
Choose the appropriate form based on your eligibility category.
Step 4: Submit the Application
Applications may be submitted:
- Online through Franklin County Auditor services
- By mail
- In person at the Auditor’s Office
What Is the Application Deadline?
For real property owners, applications must generally be submitted by:
December 31 of the year for which the exemption is requested.
For manufactured and mobile homes, different timing rules may apply.
Missing the deadline can delay your tax savings until a future tax year.
Is There an Application Fee?
One of the best aspects of the Homestead Exemption Program is that:
There is no application fee.
Eligible homeowners can apply without paying any filing charges to Franklin County.
Which Government Office Handles the Program?
The program is administered by the Franklin County Auditor’s Office.
Office Information
Franklin County Auditor’s Office
Address:
373 South High Street
Columbus, Ohio 43215
Phone:
614-525-3240
The office reviews applications, verifies eligibility, and approves qualified homeowners.
Can You Apply Online?
Yes.
Franklin County allows electronic submission for eligible applicants, making the process faster and more convenient than traditional paper filing.
What Happens After Approval?
Once approved:
- Property taxes are reduced.
- Savings appear on future tax bills.
- Mortgage escrow adjustments may occur later.
- Most homeowners do not need to reapply annually.
However, you must notify the Auditor if:
- You move.
- You sell the property.
- Your eligibility changes.
- Your disability status changes.
Does the Exemption Transfer When You Move?
No.
If you move to another home, you must submit a new Homestead Exemption application for the new property. The exemption does not automatically transfer.
Frequently Asked Questions
Can I apply if I own multiple properties?
No. The exemption only applies to your primary residence.
Do I need to apply every year?
Generally, no. Once approved, the exemption continues unless eligibility changes.
Will this eliminate my property taxes completely?
No. It reduces the taxable value of the property but does not remove property taxes entirely.
Is the exemption available for rental properties?
No. The property must be owner-occupied and used as a primary residence.
Final Thoughts
The Franklin County Homestead Exemption is one of the most valuable property tax relief programs available to Ohio homeowners. Whether you are a senior citizen, permanently disabled homeowner, disabled veteran, or eligible surviving spouse, the program can significantly reduce your annual property tax burden.
Because there is no application fee, online filing is available, and approval can lead to ongoing tax savings, eligible homeowners should strongly consider applying as soon as possible. Before filing, verify your income, gather supporting documents, and ensure that your property is your primary residence. Taking these simple steps can help you maximize your savings and protect your long-term housing affordability in Franklin County, Ohio.
