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.

Important

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.

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)