Homestead & Owner Occupancy Credit

To qualify, a homeowner must meet the following requirements:

1. Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply.
2. Be 65 years of age, or turn 65, by December 31 of the year for which they apply*; or be totally and permanently disabled as of January 1 of that year, as certified by a licensed physician or psychologist; or be the surviving spouse of a person who was receiving the homestead exemption at the time of death, where the surviving spouse was at least 59 years old on the date of death.
3. Have a total income (for both applicant and spouse) that does not exceed the amount set by law.** "Total income" is modified adjusted gross income — Ohio Adjusted Gross Income plus business income from line 11 of Ohio Schedule A — for the year preceding the year of application.
   • For the current 2025 application period, the maximum allowed is $40,000 total income in 2025.
   • For late applications for the 2024 application period, the maximum allowed is $38,600 total income in 2024.

*Applications for real property are filed in the year for which the homestead exemption is sought: the owner must be age 65 by December 31 of the year the application is filed. For manufactured or mobile homes, applications are due in the year preceding the year for which the exemption is sought. Those applicants must be age 65, or turn 65, during the year following the year in which they apply.

**Homeowners who received the homestead exemption for tax year 2013 (or tax year 2014 for manufactured/mobile homes) are not subject to the income requirement. Instead, they are considered "grandfathered" into the program.

To qualify for the disabled veterans enhanced homestead exemption, a homeowner must:

1. Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply.
2. Be a veteran of the armed forces of the United States (including reserve components or the National Guard) who has been discharged or released from active duty under honorable conditions, and who has received a total disability rating — or a total disability rating for compensation based on individual unemployability — for a service-connected disability or combination of service-connected disabilities.

An eligible surviving spouse of a disabled veteran must:

1. Be the surviving spouse of a person who was receiving the homestead exemption for the year in which the death occurred.
2. Have occupied the homestead at the time of the veteran's death.
3. Acquire ownership of the homestead.

The surviving spouse remains eligible for the exemption until the year following the year in which the surviving spouse remarries.

An applicant must:

1. Own and occupy the home as their primary residence as of January 1 of the year for which they apply.
2. Be the surviving spouse of a public service officer killed in the line of duty. A public service officer is a peace officer (as defined in section 2935.01 of the Revised Code); a firefighter, whether paid or volunteer, of a lawfully constituted fire department; a first responder, EMT-basic, EMT-I, or paramedic (as defined in section 4765.01 of the Revised Code); or an individual holding an equivalent position in another state.

The homestead qualifies for the reduction for the tax year in which the public service officer dies through the tax year in which the surviving spouse remarries.

To apply for the senior and disabled persons homestead exemption, complete form DTE 105A, Homestead Exemption Application for Senior Citizens, Disabled Persons, and Surviving Spouses.

• Homeowners who are "grandfathered" into the program (and not subject to the income requirement) must also complete form DTE 105G.
• To apply for the enhanced exemption for disabled veterans, complete form DTE 105I. Applications must include a copy of the veteran's DD214 and either the award letter showing the 100% disability rating, or the award letter showing compensation at 100% plus documentation approving individual unemployability.

To apply for the exemption for surviving spouses of public service officers killed in the line of duty, complete form DTE 105K.

• Applications must be accompanied by written confirmation from a retirement/pension fund officer, or the chief or chief executive of the employer for which the officer served, affirming the officer was killed in the line of duty. The reduction applies to only one homestead owned and occupied by such surviving spouse.

You may also call our office at 740-652-7020 to request an application be mailed to you, or visit our office at 210 E Main St, 2nd Floor, Lancaster, Ohio 43130.

Applications for real property must be filed on or before December 31 of the year for which the homestead exemption is sought.

Applications for manufactured or mobile homes must be filed on or before December 31 of the year prior to the year for which the exemption is sought.

• For the standard homestead exemption, disabled applicants under age 65 must complete form DTE 105E, Certificate of Disability for the Homestead Exemption, signed by a physician licensed to practice medicine or a psychologist licensed to practice in Ohio. The disability must be permanent and total, and prevent the person from working at any substantial employment as of January 1 of the year for which the credit is requested. You may also provide a current certificate from a state or federal agency, such as the Social Security Administration, that classifies you as disabled. The documentation should indicate the onset date of the disability (MM/DD/YYYY).
• Applicants for the enhanced exemption for disabled veterans must submit a copy of the Veterans Administration's award letter assigning the disability rating at 100%, OR documentation granting total compensation at the 100% level plus a copy of the finding that the veteran's "individual unemployability" application has been granted. A copy of form DD214 must also be submitted.

The senior and disabled persons application requires applicants to report Modified Adjusted Gross Income (MAGI) for both applicant and spouse. We verify MAGI using a web-based application for those who file Ohio income tax returns. If we are unable to verify your income this way, we will request a copy of the Ohio IT1040 and Ohio Schedule A for the appropriate year(s).

If you were not required to file an Ohio tax return, you must provide a copy of the applicant's and spouse's federal income tax return(s), US 1040, for the appropriate year(s).

If neither spouse had to file a federal or state income tax return, form DTE 105H must be completed and submitted. Helpful documentation includes W-2s (wages) and 1099 forms (retirement, interest and/or dividends).

If one of the principal owners of the property is 65 (or disabled) and the home is that person's primary residence, the property may be eligible for the homestead exemption if the income requirement is also met.

A settlor of a revocable or irrevocable inter vivos trust holding title to a homestead occupied by the settlor as of right under the trust is considered an owner for homestead exemption purposes.

A trustee of a trust in which the homestead is held is also deemed an "owner" eligible for the exemption. If the trustee is an individual and satisfies all other conditions for eligibility, that trustee can receive the exemption.

A copy of the page(s) of the trust agreement identifying the parties to the trust, as well as the signature and notarization pages, should be submitted with the homestead application.

Applications are processed in the order received. The timeline varies depending on factors such as: 1) the time of year the application is received, 2) the volume of applications received, 3) the status requested (late or current application), and 4) whether appropriate supporting documentation is provided.

*Note: Current applications that must have income verified through the Ohio Department of Taxation will be checked beginning in May, once most current income tax returns have been processed.

You will receive a certificate within thirty (30) days after we have finished processing your application, indicating whether it was approved or denied. If denied, the notice will provide the reason.

If you believe your application was improperly denied, you may appeal to the county Board of Revision by filing form DTE 106B, Homestead Exemption and Owner-Occupancy Reduction Complaint within sixty (60) days of notification.

If you are approved as a late applicant, you are entitled to receive the credit on taxes paid in the current year. The status of your real estate taxes (balance due or paid in full) at the time the application is processed determines whether the prior year's credit amount will be applied toward the next tax bill or refunded.

If you are approved as a current applicant, the credit will be reflected on the tax bill due the following year.

Your mortgage company does an annual or semi-annual review (escrow analysis) of your account to adjust your monthly payments. If you are approved for the current tax year, you will see this adjustment sometime next year. Contact your mortgage company to determine when they complete their reviews.

No. When you move to a new residence you must reapply at the new address the following application period. Even if you are "grandfathered," the exemption will not automatically be applied. Complete and submit form DTE 105A (and DTE 105G to confirm your grandfather status, if applicable) beginning in January of the year after you move. Remember that you must both own and occupy the home as of January 1 to qualify for the current tax year.

* The tax status of a property as of January 1 determines the credit(s) for the entire tax year. *

No. However, if your circumstances change and you no longer qualify, you must notify the county auditor. A continuing homestead exemption application is sent each year in January to homeowners who received the reduction for the preceding tax year. Please return this form only if there have been changes in eligibility status — e.g. you no longer own the home, no longer occupy it as your primary residence, your income exceeds the maximum allowed (if applicable), or your disability status has changed.

• Yes — Fairfield County Utilities has a discount program for seniors and veterans who currently receive the Homestead Exemption on their property taxes.
• A printable application can be found at Fairfield County Utilities.
• For more information, and to turn in your application, please contact the Fairfield County Utilities Department.

6670 Lockville Rd., Carroll, Ohio 43112
Ph: 740.652.7129 · Fax: 614.322.5203
Email: [email protected]