The homestead exemption is a statewide program which allows qualified senior citizens and permanently and totally disabled homeowners to reduce their property tax burden by shielding some of the auditor's appraised value of their home from taxation. The exemption takes the form of a credit on property tax bills.

For tax year 2026 (payable 2027):

• The homestead exemption for senior and disabled persons allows eligible homeowners to exempt the first $29,700 of their home’s auditor's appraised value from taxation. For example, an eligible owner of a home with an auditor's appraised value of $100,000 will be billed as if the home were valued at $70,300.
• The enhanced homestead exemption for disabled veterans and the homestead exemption for surviving spouses of public service officers killed in the line of duty allows eligible homeowners to exempt the first $59,400 of their home’s auditor's appraised value from taxation. For example, an eligible owner of a home with an auditor's appraised value of $100,000 will be billed as if the home were valued at $42,000.

The exact amount of savings from the exemption will vary from community to community based on local tax rates.

The Homestead Exemption is a statewide property tax relief program for qualifying homeowners who own and occupy their home as their primary residence. Eligibility includes:

• Older adults: Homeowners age 65 or older, including those who will turn 65 by December 31, 2026. Income limit: $41,000.
• Homeowners with disabilities: Individuals who are permanently and totally disabled. Income limit: $41,000.
• Disabled veterans: Veterans with a qualifying 100% service-connected disability rating or an eligible determination of individual unemployability, as well as certain surviving spouses. No income limit.
• Surviving spouses of public service officers: Qualifying surviving spouses of peace officers, firefighters and other public service officers killed in the line of duty. No income limit.

Certain homeowners who received the exemption before 2014 are exempt from the income limit.

Applicants should carefully complete every required section of the appropriate application and provide all necessary supporting documentation. Depending on the applicant's circumstances, this may include:

• Proof of age: A driver's license, state identification card, passport or birth certificate.
• Income documentation: The Auditor's Office can generally verify income for applicants who file Ohio income tax returns. Applicants who were not required to file an Ohio income tax return must provide their 2025 federal income tax return, along with their spouse's return, if applicable. Those who were not required to file either a federal or Ohio income tax return must complete the income addendum (DTE 105H).
• Proof of disability: Documentation verifying permanent and total disability and establishing a disability onset date before January 1, 2026.
• Veterans' documentation: A DD214 and appropriate Department of Veterans Affairs documentation establishing qualifying disability status.
• Surviving spouses of public service officers: Official documentation confirming the public service officer was killed in the line of duty.

The one-time benefit established by House Bill 479 is separate from and in addition to the regular Homestead Exemption.

The Ohio Department of Taxation will determine the final credit amount based on the available statewide funding and the number of eligible homes certified by county auditors. While the state anticipates the amount to be between $400 and $500, the exact amount has not yet been announced.

For qualifying residential real estate, the additional credit will apply to tax year 2026 property taxes, generally billed in 2027. The credit will be applied to the first-half property tax bill, with any remaining credit applied to the second-half bill if the credit exceeds the first-half tax amount.

On March 12, 2026 the Carroll County Board of Commissioners approved both the Local Option Owner-Occupancy Tax Credit and the Local Option Homestead Exemption for tax year 2026, with the credits first appearing on 2027 property tax bills.

What is the Local (Carroll County) Homestead Exemption? In 2025, the 136th Ohio General Assembly passed House Bill 96, allowing county governments to offer a Local Option Homestead Exemption under Ohio Revised Code Sections 319.304 and 323.152(B)(3). By adopting this local option, Carroll County is providing an additional Homestead Exemption that mirrors the Ohio Homestead Exemption in both the exemption amount and eligibility requirements.

Do I need to apply for the Local Homestead Exemption? No. There is no separate application for the Local Homestead Exemption.

• If you are already enrolled in the Ohio Homestead Exemption program, you will automatically receive the Local Homestead Exemption.
• If you are not currently receiving the Ohio Homestead Exemption but believe you qualify, you must apply for the Ohio Homestead Exemption. Once approved, you will automatically receive both the state and local Homestead Exemptions.

How much will the Local Homestead Exemption save me? The Local Homestead Exemption provides an exemption equal to the amount of the Ohio Homestead Exemption.

The exemption value is calculated annually for each taxing district after tax rates have been finalized. While the exact savings vary depending on where you live and your property's tax rates, the Ohio Homestead Exemption typically reduces property taxes by approximately $350 to $500 per year. The Local Homestead Exemption provides an additional exemption of the same value.

Who pays for the Local Homestead Exemption? Unlike the Ohio Homestead Exemption, the Local Homestead Exemption is not reimbursed by the State of Ohio. Instead, the cost is shared among all local taxing jurisdictions—including the county, municipalities, townships, school districts, libraries, and other local entities. Each jurisdiction's property tax revenue is reduced proportionately to provide the exemption.

Why wasn't this exemption available before? Carroll County could not offer a Local Option Homestead Exemption until the Ohio General Assembly granted counties the authority to do so through House Bill 96, which became effective on September 30, 2025. After this authority was granted, the Carroll County Board of Commissioners voted to adopt the Local Option Homestead Exemption beginning with tax year 2026 (payable 2027).

Can I apply for the Local Homestead Exemption for prior years? No. The Local Homestead Exemption is only available beginning with tax year 2026 (payable 2027) and cannot be applied retroactively to prior tax years.

The Local Homestead Exemption is separate from and in addition to both the Ohio Homestead Exemption and the one-time property tax credit authorized by House Bill 479.

Eligible homeowners may qualify for:

• The Ohio Homestead Exemption (state-funded),
• The Carroll County Local Homestead Exemption (approved by the Carroll County Board of Commissioners and locally funded), and
• The one-time property tax credit provided under House Bill 479.

Also, please visit Ohio Department of Taxation: Real Property Tax - Homestead Means Testing

• Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE Form 105A)
• Certificate of Disability for the Homestead Exemption (DTE Form 105E)
• Homestead Exemption and Owner-Occupancy Reduction Certificate of Approval (DTE Form 105F)
• Addendum to the Homestead Exemption Application (DTE Form 105G)
• Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE Form 105H)
• Homestead Exemption Application for Disabled Veterans and Surviving Spouses (DTE Form 105I)
• Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty (DTE Form 105K)
• Continuing Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses (DTE Form 105B)