
Types of Homestead
4
Surviving Spouse
Surviving spouses of first responders who died in the line of duty, and who own and occupy their property are eligible for an enhanced Homestead Exemption.​
Surviving spouses of people who applied for and qualified for another type of Homestead may be eligible to continue receiving the benefit.
How does the Homestead Exemption work?​​
The Homestead Exemption is a property tax reduction for qualifying property owners on their primary residence. The way that it works is that a value amount determined by the State of Ohio is exempted from taxation.
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For tax year 2025 (payable in 2026) the amount of value exempted is $29,000. This means that if your primary residence is valued at $200,000, you would pay property taxes at a value of $171,000.
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The amount of value exempted is doubled for disabled veterans and surviving spouses of first responders who were killed in the line of duty.