Franklin County Homestead Exemption: Who Qualifies and How to Apply

Who qualifies for the Franklin County Homestead Exemption

The standard exemption (for seniors, disabled persons and certain surviving spouses) has three requirements. You must meet all three.

1. Own and occupy the home as your primary residence as of January 1 of the year you apply for.
2. Meet one of these: be 65 or older, or turn 65 by December 31 of that year; or be permanently and totally disabled; or be a qualifying surviving spouse of someone who was receiving the exemption (Ohio generally requires the surviving spouse to have been at least 59 at the time of death).
3. Have total income at or below the limit, unless you are grandfathered (see below).

The enhanced exemption, covered further down, has different rules and no income limit.

The income limit for 2026

For the current (2026) application period, the maximum is $41,000 of total income in 2025. If you’re filing a late application for tax year 2025, the limit is $40,000 of 2024 income.

What counts as “total income”

Total income means Ohio modified adjusted gross income: your Ohio adjusted gross income plus any business income deduction taken on the Ohio Schedule of Adjustments. It’s measured for the year before the application year, and your spouse’s income counts too. The Auditor verifies income against state tax records:

• If you apply before filing your 2025 Ohio return, the Auditor decides after the Department of Taxation processes the return.
• If you weren’t required to file an Ohio return, provide copies of your (and your spouse’s) 2025 federal returns.
• If neither of you had to file a federal or Ohio return, complete form DTE 105H, the income addendum.

Grandfathered homeowners (no income test)

Ohio added the income test in 2014. Homeowners who received the Homestead Exemption for tax year 2013 (tax year 2014 for manufactured or mobile homes) are “grandfathered” and aren’t subject to the income requirement. Grandfather status is documented with form DTE 105G. Moving can affect this status, so ask the Homestead office before you sell.

How much the Homestead Exemption saves

The exemption removes the first $29,000 of your home’s appraised value from taxation, and the savings appear as a credit on your tax bill. The Auditor’s example: an eligible owner of a home appraised at $100,000 is billed as if the home were worth $71,000.

Because Ohio taxes 35% of value, $29,000 of exempt value equals $10,150 of assessed value. Your yearly savings are roughly $10,150 × your effective tax rate in mills ÷ 1,000. Rates differ by district, so savings vary. The Auditor publishes an estimated reduction schedule by tax district for the standard exemption. Find your district from the first three digits of your parcel ID, as explained in the parcel number.

The enhanced exemption: $58,000, no income limit

Both exempt the first $58,000 of appraised value. A home appraised at $100,000 is billed as if worth $42,000.

How to apply in Franklin County

1. Pick the right form. DTE 105A for seniors, disabled persons and surviving spouses; DTE 105I for disabled veterans; DTE 105K for surviving spouses of public service officers.
2. Apply online or on paper. The Auditor offers an online DTE 105A application. Paper forms are in the Auditor’s Form Center or can be mailed to you on request.
3. Add supporting forms if they apply. DTE 105E (certificate of disability) if you qualify through disability; DTE 105H (income addendum) if you didn’t file income tax returns; DTE 105G (grandfather addendum) if you’re grandfathered.
4. File by December 31 of the year you want the exemption.
5. Watch for your certificate. You’ll receive a certificate within 30 days after the Auditor finishes processing your application. Processing time varies with the season, volume and whether your paperwork is complete.

Deadlines and when savings start

Once approved, you don’t reapply every year. You must tell the Auditor if something changes that affects eligibility, such as moving out or an income change that puts you over the limit.

Finding your income number

The Homestead test uses Ohio modified adjusted gross income (MAGI): your Ohio adjusted gross income plus any business income deducted in computing it. The Ohio Department of Taxation’s guidance for 2025 returns says that adding Line 13 of the Ohio Schedule of Adjustments to Line 3 of the Ohio income tax return gives you MAGI.

• Filed an Ohio return? County auditors can verify MAGI through a state web application, so have your return handy.
• Didn’t file any return? Complete DTE 105H; you may be asked for source documents such as W-2s and 1099s.
• Married? The Auditor asks for your spouse’s returns too, if applicable.

Income is signed under penalty of perjury on the application, so take the time to get it right.

Examples: who qualifies for the Franklin County Homestead Exemption

These are illustrations, not real people. Each still needs to own and occupy the home as a primary residence on January 1.

Documents checklist

• Proof of age (for the senior exemption)
• DTE 105E certificate of disability (for the disability path)
• Your 2025 Ohio income tax return, or federal returns if you didn’t file in Ohio, including your spouse’s if applicable
• DTE 105H if neither you nor your spouse filed any return
• DTE 105G if you are grandfathered from tax year 2013
• For veterans: documentation of the total disability rating
• Your parcel number, from the parcel number

How the exemption shows up on your bill

Homestead doesn’t lower your appraised value on the record. It appears as a credit on your tax bill equal to the tax on the exempt value. For an application approved for tax year 2026, the first bills showing the credit are the ones paid in 2027. You can confirm it’s applied on the Tax tab of your parcel in the property search.

Common Homestead mistakes

1. Assuming it’s automatic at 65. You must apply.
2. Waiting for the next year. You can apply in the year you turn 65 if you turn 65 by December 31.
3. Using the wrong income year. 2026 applications use 2025 income; late 2025 applications use 2024 income.
4. Forgetting the owner occupancy credit. It’s a separate application (DTE 105C). See the owner occupancy.
5. Moving without reapplying. The exemption doesn’t follow you to a new home.
6. Not reporting changes. Tell the Auditor if you stop living in the home.
7. Paying a third party. Applications are free.

After you apply: what happens next

1. Review. The Auditor’s Homestead staff check ownership, occupancy as of January 1, age or disability, and income.
2. Income verification. For Ohio filers, the Auditor verifies income through the state’s system. If you applied before your 2025 Ohio return was processed, the decision waits until it is.
3. Certificate. You’ll receive a certificate within 30 days after processing is complete.
4. Your bill. The credit appears on the tax bill due the following year for a current-year application.
5. Every January. Ohio law has county auditors mail continuing applications to people receiving the exemption; return it if your situation changed.

Grandfathered status in more detail

When Ohio added the income test beginning in tax year 2014, it protected people already receiving the exemption. If you received Homestead for tax year 2013 (tax year 2014 for manufactured or mobile homes), you aren’t subject to the income requirement. Form DTE 105G documents grandfather status. Because rules about keeping that status after a move can be specific, call the Homestead office (614-525-3240) before selling or moving so you know whether a new home would require the income test.

Helping a parent or relative apply

• Check the basics together: owned and lived in on January 1, age 65 by December 31 (or disability), and 2025 income at or under $41,000.
• Gather their tax return, or complete DTE 105H if they don’t file.
• Use the online DTE 105A or a paper form; the applicant signs, and income is reported under penalty of perjury.
• Check for the owner occupancy credit at the same time; see the owner occupancy.
• Consider a clinic. The Auditor listed a Homestead application clinic on October 21, 2026.
• Keep the certificate with their property records.

Homestead for manufactured and mobile homes

Manufactured and mobile home owners can receive Homestead too, with one key timing difference: applications are due December 31 of the prior year, rather than December 31 of the year sought. For grandfather status, the reference year is tax year 2014 rather than 2013. Questions go to the Homestead office or the Manufactured Homes counter on the 20th floor.

What Homestead does and doesn’t reduce

Because Homestead exempts a slice of your home’s value, it reduces the tax on that slice across the levies on your bill. It doesn’t reduce special assessments, which are charges for specific services rather than taxes on value, and it doesn’t change your appraised value on the record. If you think the value itself is too high, that’s a separate question for the Board of Revision; see also the property values.

Timeline: turning 65 in 2026

To check a bill once the credit appears, see the tax bill.

Homestead and your property value

The 2026 Property Value Update doesn’t affect the size of the exemption: it still exempts the first $29,000 (or $58,000) of appraised value. If your value rose, your tax on the remaining value depends on the new value and new rates; see the 2026 update. If you believe your value is too high, the Board of Revision handles that separately from your Homestead application.

Checking your Homestead status

• On your record: the Tax tab of your parcel in the property search shows credits applied.
• On your bill: the Homestead credit appears as its own line; see the tax bill.
• By phone: the Homestead office at 614-525-3240.
• By certificate: approved applicants receive a certificate within 30 days after processing.

Moving, selling or changes in your situation

• Moving: the exemption doesn’t transfer. Reapply at your new address during the next application period; you must own and occupy the new home by January 1.
• Selling: sellers of Homestead property file DTE 101, the Statement of Conveyance of Homestead Property. If the grantor or surviving spouse receives Homestead, the conveyance fee drops from $3 to $1 per $1,000 of sale price. See the property transfers.
• Owner occupancy credit: Homestead recipients live in their homes, so make sure you also have the owner occupancy credit, which rises to 5.70% for tax year 2026.

If your application is denied

You can challenge a Homestead denial by filing form DTE 106B, the Homestead Exemption and Owner-Occupancy Reduction Complaint, with the Board of Revision. Get it from the BOR office or website and submit it in person, by mail, by email or by fax. See the Board of Revision for contact details.

Getting help with your application

Applying is free. You don’t need to pay anyone to file for Homestead.

Franklin County Homestead Exemption at a glance

If your income changes after you’re approved

You don’t reapply every year, but the Auditor’s FAQ says you must notify the office if circumstances change in a way that affects eligibility. If your income later rises above the limit, or you stop living in the home, contact the Homestead office (614-525-3240). Grandfathered recipients from tax year 2013 aren’t subject to the income test, but the ownership and occupancy rules still apply.

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