Franklin County Property Tax Relief: Every Program, Compared

Every Franklin County property tax relief program at a glance

Two credits are automatic: the nonbusiness credit (being phased out for residential property) and, in a few school districts, the Inflation Cap Credit. Everything else requires an application.

Which programs fit your situation?

Homestead Exemption

The Homestead Exemption is Ohio’s main property tax break for older and disabled homeowners. It shields part of your home’s appraised value from tax, and the savings appear as a credit on your bill.

• Standard: the first $29,000 of appraised value is exempt. A home valued at $100,000 is billed as if valued at $71,000.
• Enhanced: for 100% disabled veterans and surviving spouses of public service officers killed in the line of duty, the first $58,000 is exempt. A $100,000 home is billed as if valued at $42,000.
• Income limit for 2026 applications: $41,000 of total income (Ohio modified adjusted gross income) in 2025. People who received Homestead for tax year 2013 are “grandfathered” and not subject to the income test.
• Apply by December 31 of the year you want it. Once approved, you don’t reapply each year unless you move.

Savings vary by community because they depend on local tax rates. The Auditor publishes an estimated reduction schedule by tax district. Full details: Franklin County Homestead Exemption guide.

Owner occupancy credit

If you own and live in your home as your primary residence on January 1, you’re eligible for the owner occupancy credit. It’s one of the most overlooked programs, because it isn’t automatic when you buy a home.

The credits apply only to qualifying levies: those approved before November 2013, and their renewals. Apply with form DTE 105C by December 31. Details: owner occupancy credit guide.

CAUV for farmland

Current Agricultural Use Valuation values qualifying farmland on what it earns as a farm rather than its market value, which can substantially cut taxes for working farmers. Land must total 10 acres or more devoted exclusively to commercial agriculture, or show $2,500 in average gross income over the previous three years if smaller. It must have been farmed commercially for the three years before the first application. File the initial DTE 109 with a $25 fee, and renew every year, before the first Monday in March. Leaving the program triggers a recoupment of the previous three years’ tax savings. Details: CAUV guide.

Appealing your value

If your appraised value is higher than what your property would sell for, a Board of Revision complaint can lower it, and the tax with it. Tax year 2026 complaints (the 2026 update year) are accepted through March 31, 2027. Strong evidence is a recent arm’s-length purchase or a full appraisal by a certified Ohio appraiser. Details: Board of Revision guide.

Damaged or destroyed property

After a fire, storm or other damage, the Auditor can reduce your property’s value for the loss. File form DTE 26 for real property or DTE 49 for manufactured homes. The reduction depends on when during the year the damage occurred, so contact the Auditor soon after the event and ask about the deadline. The forms are in our forms guide.

Exemptions for nonprofits, child care centers and incentives

• Real property tax exemption (DTE 23). For non-profit and government-owned properties used for qualifying purposes. The Auditor notes the owner must have owned the property for a year. Exemption applications are reviewed under state law.
• Child care center reduction (DTE 105J). Lets qualifying centers receive a partial property exemption.
• Tax incentives. Businesses and developers may receive abatements under agreements with local governments. The Incentives tab on a parcel and the Auditor’s Tax Incentives map show where they apply; form DTE 24 relates to tax incentive programs.

When people search for Franklin County property tax exemptions, they usually mean Homestead. The exemptions in this section apply instead to nonprofit and government property, child care centers and incentive agreements.

Automatic credits you don’t apply for

If you’re struggling to pay

Relief programs lower future bills, but if you’re already behind, start with the Treasurer:

• Delinquent Tax Payment Plans to get current.
• Budget Payment Program to spread future bills into monthly payments.
• Penalty forgiveness in certain circumstances (the Auditor’s Form Center also carries DTE 23A for penalty remission).

Then check Homestead and the owner occupancy credit so next year’s bill is lower. See the tax bill guide for Treasurer contacts.

Free help applying

The Auditor’s events calendar lists a Homestead Exemption Application Clinic on October 21, 2026. Applications are free to file with the Auditor, online or on paper, and the Homestead office can be reached at 614-525-3240. You never need to pay a third party to apply for Homestead or the owner occupancy credit.

Franklin County property tax relief by situation: eight examples

These examples show which programs apply in common situations. They’re simplified; check each program’s guide for the full rules.

What each program is worth

The value of each program depends on your tax rate, but the math is straightforward:

Your effective rate is on your tax bill. See the tax rates guide for where else to find it.

Application checklist

1. Have your parcel number. Find it with the parcel number guide.
2. Confirm January 1 facts. Owner-based programs look at who owned and lived in the home on January 1 of the tax year.
3. Gather proof. Age or disability documentation, income tax returns (or the DTE 105H addendum), veteran disability rating, farm records, or damage evidence, depending on the program.
4. Use the right form from the Auditor’s Form Center. Our forms guide lists them.
5. File before the deadline: December 31 for Homestead and owner occupancy; before the first Monday in March for CAUV; March 31 for the Board of Revision.
6. Keep copies and check your next bill for the credit.

What changed in 2025 and 2026

• Homestead income limit rose to $41,000 (2025 income) for 2026 applications, from $40,000 (2024 income) for 2025.
• House Bill 186 began raising the owner occupancy credit (5.70% for tax year 2026) and phasing out the 10% credit on residential property, and created the Inflation Cap Credit.
• House Bill 335 caps inside millage growth at inflation in reappraisal and update years.
• Treasurer due dates moved in 2026: February 28 and July 20.
• 2026 value update set new tentative values; tax year 2026 complaints are open through March 31, 2027.

For how these combine on a bill, see the property tax guide.

Frequently overlooked ways to save

1. The owner occupancy credit after buying a home. New buyers must apply; it doesn’t transfer from the seller.
2. A late Homestead application. If you qualified for tax year 2025 but didn’t apply, ask the Homestead office (614-525-3240) about a late application; the income limit for that year is $40,000 of 2024 income.
3. Record corrections. Fixing a wrong square footage or feature on your record can lower your value without any formal complaint.
4. Filing with the Board of Revision in an update year. Tax year 2026 starts a new three-year period, so a complaint now can matter for longer.
5. A damaged property reduction. After a fire or storm, don’t wait for the next reappraisal.
6. CAUV for small farms. Parcels under 10 acres can qualify with $2,500 in average gross farm income.

How the programs work together

Several programs can apply to the same home, and they work on different parts of the calculation:

Because they act on different pieces, you can benefit from several at once: for example, a senior homeowner can have Homestead, the owner occupancy credit and a Board of Revision reduction together. Each credit appears as its own line on the bill.

Because they act on different parts of the calculation, the programs stack rather than compete: a lower value from the Board of Revision reduces the tax before credits, and the owner occupancy credit and Homestead then reduce what remains. There’s no need to choose between them; apply for every program you qualify for.

If an application is denied

• Homestead or owner occupancy denial: file DTE 106B with the Board of Revision.
• Board of Revision decision: appeal within 30 days to the Ohio Board of Tax Appeals or the Court of Common Pleas.
• CAUV: ask the CAUV coordinator (614-525-6254) what was missing; renew or reapply in the next filing window if appropriate.

Relief options for landlords and businesses

The owner-based programs (Homestead and the owner occupancy credit) don’t apply to rentals or commercial property. The options that do:

• a Board of Revision complaint if the value is too high;
• a damaged property reduction after a casualty;
• exemptions for qualifying nonprofit and government uses (DTE 23) and partial exemptions for qualifying child care centers (DTE 105J);
• tax incentive agreements negotiated with local governments, visible on the Auditor’s Tax Incentives map.

Example timeline: a homeowner turning 65 in 2026

The official Homestead page has the forms and the online application.

Relief for manufactured and mobile homes

Owners of manufactured and mobile homes have parallel options: Homestead (with applications due December 31 of the prior year), an owner occupancy reduction on DTE 56 for homes taxed like real property, value complaints on DTE 1M, and damage reductions on DTE 49. The Auditor’s Tax Reduction Programs page lists the manufactured home forms alongside the real property ones.

Documents to keep year-round

• Your deed and closing statement
• Your parcel number and tax district
• Copies of every relief application you file, with dates
• Your Homestead certificate
• Income tax returns for the year used in the Homestead test
• Any appraisal, survey, repair estimates or photos of damage
• Board of Revision filings and decisions

Keeping these together makes each year’s paperwork faster. The forms guide lists every form by number.

Questions to ask when you call the Auditor

• “Is the owner occupancy credit on my parcel?”
• “What’s the status of my Homestead application?”
• “Does my record show the correct square footage and features?”
• “Is my land in CAUV, and when is the renewal due?”
• “What’s the deadline to report storm damage for this year?”

Have your parcel number ready. The office contacts page lists direct lines.

Relief programs by deadline

Can relief be applied to past years?

• Homestead: the Auditor’s FAQ describes late applications for the prior year; for tax year 2025, the income limit is $40,000 of 2024 income.
• Board of Revision: a decision reaches back to January 1 of the tax year you filed for, and often carries forward until the next triennial update.
• Owner occupancy: applications are due by December 31 of the year sought, so file each year you’re eligible and don’t yet have it.

Relief for veterans

Veterans with a total (100%) disability rating, or a total rating for compensation based on individual unemployability, qualify for the enhanced Homestead Exemption: the first $58,000 of appraised value exempt, with no income limit, on form DTE 105I. They should also apply for the owner occupancy credit. Surviving spouses of public service officers killed in the line of duty have a parallel enhanced exemption on DTE 105K.

Relief for people with disabilities

Homeowners who are permanently and totally disabled can qualify for the standard Homestead Exemption regardless of age, if their income is within the limit, by filing DTE 105A with the DTE 105E certificate of disability. Details are in the Homestead guide.

Common misunderstandings

Relief deadlines to put on your calendar

A five-minute relief check

1. Do you live in the home you own? Confirm the owner occupancy credit is on your bill; if not, file DTE 105C by December 31.
2. Are you 65+ (or turning 65 this year), permanently disabled, or a qualifying surviving spouse? Check the $41,000 income limit and file DTE 105A.
3. Are you a veteran with a 100% rating? File DTE 105I for the $58,000 enhanced exemption.
4. Is your value clearly too high? Gather evidence and file DTE 1 by March 31, 2027 for tax year 2026.
5. Was your property damaged? Ask about DTE 26.
6. Do you farm the land? Look at CAUV before the first Monday in March.

What renters can do

The relief programs on this page are for property owners, so renters don’t apply for them. But renters are affected: landlords’ costs rise as the nonbusiness credit on rentals phases out under House Bill 186. Renters can check their lease for how tax increases are handled, and can confirm who their landlord is, and whether the property is registered as a rental, through the owner search guide.

If you inherit a home and move in

Credits don’t pass to heirs automatically. Once the deed is in your name and you’ve lived in the home on a January 1, apply for the owner occupancy credit, and Homestead if you qualify, by December 31 of that year. Meanwhile, keep the taxes current and update the mailing address with the Treasurer. The transfers guide explains how deeds change after a death.

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