Homestead & Owner Occupancy
Homestead & Owner Occupancy
Homestead reduces property taxes to qualified senior or permanently disabled citizens. The reduction equals up to $26,200 tax credit on the market value of the home.
Qualifications for Homestead
Applicants must meet each requirement:
- At least 65-years-old during the application year, or have a permanent and total disability as of January 1 of the application year, or a surviving spouse (59 years or older at the time of death) of a previous Homestead receiver
- Own and occupy your home as your principal residence place as of January 1 of the application year
- For Income Tax Year 2021 (Property Tax Year 2022), new applicants' annual adjusted Ohio gross income (OAGI) must be less than $34,600. For Income Tax Year 2022 (Property Tax Year 2023), new applicants' Ohio Adjusted Gross Income must be less than $36,100. This information is found on line 3 on your Ohio income tax return.
Real Estate: Current Application-cap for 2024 taxes payable 2025 (Income tax year 2023) is $38,600. Late Application-cap for 2023 taxes payable 2024 (Income tax year 2022) is $36,100.
Manufactured Home: Current Application-cap for 2025 taxes payable 2025 (Income tax year 2023) is $38,600. Late Application-cap for 2024 taxes payable 2024 (Income tax year 2022) is $36,100.
For Homestead eligibility purposes, use your Ohio Adjusted Gross Income (OAGI) found on Line 3 of your Ohio income tax return. If applicant has a spouse, the spouses’ OAGI must be included.
Disabled applicants must also submit either a Certificate of Disability form (DTE 105E) signed by a doctor or State/Federal Agency, or a notice of award letter with date of award (sometimes called a SSA Disability Determination Letter or Benefit Verification Letter) from the Social Security Office.
Military veterans 100% permanently disabled from a service related disability may receive an exemption up to $52,300. This requires a different homestead form for disabled veterans. There is no income cap for permanently disabled veterans.
Owner Occupancy allows a home owner to receive close to a 2.5% reduction on their property tax bill, as long as the owner lives in the home. There is no application deadline.
To qualify, you must own and occupy your home as of January 1 of the year you apply for the reduction. A homeowner and spouse may only apply for one property in Ohio. The reduction only applies to one acre of land and the home. Any additional acres on the property will not receive an Owner Occupancy reduction.
Warren, OH 44481
Second floor of the Administration Building
FormsDTE 105A Application for Homestead Exemption
DTE 105H Income Addendum for Homestead Exempt Application
DTE 105G Addendum to Homestead Exemption
DTE 105C Owner Occupancy
DTE 105E Certificate of Disability for the Homestead Exemption
DTE 105I Homestead Exemption Application for Disabled Veterans and Surviving Spouses
DTE 106B Homestead Exemption and Owner-Occupancy Reduction Complaint
Frequently Asked Questions
You will receive a notice from the county auditor by the first Monday in October indicating whether or not your application was approved. If your homestead exemption application was denied, the notice will explain why it was denied.
If you believe your application was improperly denied, you may appeal the auditor’s decision to the county Board of Revision by filing form DTE 106B, Homestead Exemption and Owner Occupancy Tax Reduction Complaint on or before the deadline for paying the first-half taxes for the year (in most counties, the due date is in January or February). Owners of manufactured or mobile homes may also appeal the denial of a homestead exemption application, but their complaint forms must be filed no later than Jan. 31 of the year immediately following the year of the denial.
If you are already receiving the homestead exemption credit on your tax bill, you do not need to file a new application. You will automatically receive the homestead exemption for the next tax year if you otherwise qualify
If your spouse died during the previous year, and if you received the homestead exemption credit on the tax bill you paid in the current year only because your spouse met the age or disability criteria, you do not need to file a new application for the exemption. If you were 59 at the time of your spouse’s death, you will continue to qualify.
No. However, if your circumstances change and you no longer qualify for the homestead exemption, you must notify the county auditor.
In January each year the county auditor will mail you a copy of the continuing application form DTE 105B Continuing Homestead Exemption Application. Please return this form to the auditor only if you no longer own the home, no longer occupy it as your primary place of residence, an owner has died, if your disability status or income has changed.
- Is at least 65 years old or turns 65 in the year they apply and household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse; 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 and household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse; or
- Homestead exemption can only be received on one property within the United States.
Is 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 and household income as determined by your Ohio adjusted gross income tax.
For owners of manufactured or mobile homes, the applicant must be 65 or turn 65 during the year following the year in which they apply and household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse.
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1 of the year for which they apply, for either real property or manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person’s place of residence for income tax purposes.
If one of the principal owners of the property is 65 (or disabled) and the home is that person's principal place of residence and the household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse, the property is eligible for the homestead exemption. Ohio law anticipates many applicants may be in this situation, which is why an eligible owner's surviving spouse may continue to receive the homestead exemption if the eligible spouse dies and the spouse is at least 59 on the date of death.
The homestead exemption allows senior citizens and permanently and totally disabled Ohioans with household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse to reduce their property tax bills by shielding some of the market value of their homes from taxation.
- Anyone who is moving from one primary residence to another, whether inside or outside Trumbull County AND is currently receiving the Homestead Exemption as of the 2013 qualification guidelines. This Addendum to the Homestead Exemption Application continues to waive the income qualifier of: Effective January 1, 2014 all first-time applicants will have to meet an additional qualification of a household income that does not exceed an amount to be determined by the State of Ohio each year utilizing the Ohio adjusted gross income tax of the owner and owner's spouse.
- Anyone who is a surviving spouse of a person receiving the exemption when the surviving spouse is at least fifty-nine (59) years of age on the date the deceased spouse died must complete the Addendum to the Homestead Exemption application.