Homestead for Seniors and Disabled Persons

You must have an ownership interest in your primary residence as of January 1 for the year you apply for the exemption. This means that if you just bought your property this year, you need to apply next year.

If you do not have an ownership interest in the property where you reside, you do not qualify for Homestead.

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You must be totally and permanently disabled as of January 1 of the current year. Proof of disability that includes the date you became disabled must be provided.

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Forms from Social Security that state the date you became disabled are acceptable proof of disability. You can also have the DTE Form 105E completed and signed by a physician as proof of disability. Please note that it must be signed by the physician. Neither a nurse practitioner nor a chiropractor is qualified to sign this form in the State of Ohio.​

Homestead has a maximum income limit that is set by Ohio law. To apply this year, the income maximum is $41,000 of income made in 2025. This is income that is taxable by the State of Ohio and the income of your legal spouse does count toward this threshold. Social Security income does not count toward this threshold, but many pensions do.

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The sum of line 3 on your State of Ohio income tax, plus the Ohio Business Income Deduction, will determine your eligibility.