Ohio House Bill 479 was signed into law by Governor Mike DeWine in June 2026. The law provides a one-time property tax credit for Ohio homeowners who receive the Homestead Exemption, with tax relief funded through surplus state revenues. The goal is to provide financial relief to seniors and people with disabilities who may be struggling with rising property taxes.

What does the Bill Do?

The bill provides a one-time property tax credit to homeowners who are already enrolled in Ohio's Homestead Exemption program. **Eligible homeowners will see a reduction in their property tax bill without needing to submit a new application.**

Who qualifies?

The credit is available to Ohio homeowners who currently receive the Homestead Exemption. This program mainly serves:

• Senior citizens who meet state eligibility requirements.

• Individuals with qualifying disabilities.

How much relief will homeowners receive?

State lawmakers estimate that eligible homeowners will receive a property tax credit of about $450 to $475. Approximately 710,000 Ohio homeowners are expected to benefit from this tax relief.

Is this a permanent change?

No. The tax credit is a one-time benefit funded with surplus state revenue. It does not permanently change the Homestead Exemption program or create an annual property tax reduction.

Why was this included in HB 479?

Lawmakers added this provision to help seniors and Ohioans with disabilities manage increasing housing and property tax costs. The credit returns a portion of the state's surplus funds directly to eligible homeowners.

When will I see this credit on my property tax bill?

The one-time credit will appear as a second Homestead Exemption credit on the tax year 2026 tax bills that will be mailed out in January 2027.

Key Takeaway:

House Bill 479 provides a one-time property tax credit of approximately $450 to $475 for homeowners receiving Ohio's Homestead Exemption. The credit is intended to help seniors and people with disabilities by lowering their property tax bill and providing short-term financial relief.

Applications:

• 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)