Homestead Exemption / Owner Occupied
Homestead Exemption

Homestead Exemption

Property Tax Relief for Senior Citizens and the Disabled

  • In 2014 a newly expanded homestead exemption program was signed into law that provides property tax relief to qualified senior citizens and permanently and totally disabled Ohioans.
  • Qualification for the homestead exemption is based on an Ohio adjusted income level of $38,600 or less. Typically, this value will increase annually. The exemption offers eligible homeowners the opportunity to shield up to $26,200 of the market value of their homestead (a dwelling and up to one acre of land) from property taxation. For example, if a home is valued at $100,000, the property tax will generally be billed as if the home were valued at $73,800.
  • An enhanced homestead exemption is available to disabled veterans which increases the original homestead from $26,200 to $52,300.  Please contact our office if you are a disabled veteran.
  • The homestead exemption is available to all homeowners age 65 and older, and all totally and permanently disabled homeowners. (For disability details, see below).

Permanent Disability

Permanent and total disability means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery, or has been certified as permanently and totally disabled by an eligible state or federal agency.


The deadline to file for the 2023 tax year for the homestead exemption program for senior citizens (65 years of age or older, or permanent and totally disabled) is December 31, 2024.

We are taking applications for the 2024 tax year payable in 2025 so if you turned age 65 anytime during 2024 and are the deeded homeowner you may file an application.

If you have further questions please visit the State of Ohio Information site or call our office at: 330.287.5431

Owner-Occupied Tax Credit

General Information

Every property owner who resides in their own property is eligible for an owner-occupied 2 ½% reduction on their property tax bill.  Homeowners must make application for this reduction. This is often taken care of at time of transfer of real estate.  To receive the owner-occupied (2 ½%) tax reduction, you must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the reduction. A homeowner and spouse are entitled to this homestead tax reduction on only one home. The calculation is based on the Dwelling and up to one acre of land.

Beginning with tax year 2013, the 2 1/2 % reduction no longer applies to new levies enacted after the August 2013 election. These non-qualifying levies include additional levies, the increase portion of renewal with increase levies, and the full effective millage of replacement levies. Levies that will continue to qualify for application of the rollbacks are levies approved at or before the August 2013 election, inside and charter millage as they appear on the 2013 tax list, renewals of qualified levies, and the substitute of qualified school district emergency levies under Revised Code section 5705.199.

Owner-Occupied Tax Reduction Application


The Deadline to Back File, for the 2023 Tax Year, for the Owner-Occupied Credit Tax Rollback Program for Home Owners is December 31, 2024.

If you have any further questions on how the homestead or owner-occupied reduction will affect your taxes please either click on our tax estimator or call our office at: 330.287.5431