The Homestead Exemption program allows qualifying Lorain County residents to shield some of the market value of their home from taxation. The Exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners a homestead reduction in taxes equal to the taxes on $29,000 (for tax year 2025) of the county auditor’s market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a county auditor’s market value of $100,000 would be billed as if it is valued at $71,000. The tax savings vary by taxing district, but is typically $400-$450 annually.

Under the Disabled Veteran – Enhanced Exemption, disabled veterans and the surviving spouse of a public safety officer killed in the line of duty who qualify are entitled to a homestead reduction in taxes equal to the taxes on $58,000 (for tax year 2025) of the Auditor’s market value of their home.

Enrollment dates for new applicants and late filers will be from the first Monday in January through December 31st. "Filed" means received by the Auditor's office, not the post mark date.

Homestead exemption amounts apply to tax year 2025 (collected in calendar year 2026) for real property, and to tax year 2026 (collected in calendar year 2026) for manufactured/mobile homes.

Information on the Local Homestead Exemption can be found on the Homestead Exemption - Local page of this website.

Who can qualify for Homestead Exemption?

• Homeowners over the age of 65.
• Homeowners under the age of 65, who are permanently and totally disabled.
• Surviving spouse of a public safety personnel killed in the line of duty.
• Military veterans with a 100% service-connected disability rating.
• Homeowners already receiving the Homestead Exemption, who have recently changed residences.

**Qualifications for Homeowners over the age of 65: **

• Must not have a total household Ohio Adjusted Gross Income over $40,000 (2024 income), Ohio adjusted gross income includes the owner and the owner's spouse.
• Must be age 65 or older during the year you apply.
• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of age and current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must provide a copy of State of Ohio taxes (1040/1040A)
• If you did not file a tax return, an income worksheet must be filed. Click here to download DTE 105H

**Qualifications for Homeowners, under the age of 65, who are permanently and totally disabled: **

• Must not have a total household Ohio Adjusted Gross Income over $40,000 (2024 income). Ohio adjusted gross income includes the owner and the owner's spouse.
• Must be permanently and totally disabled.
• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must provide a copy of State of Ohio taxes (1040/1040A).
• Must provide documentation of disability (see application for acceptable forms of documentation). The documentation must include the date you were declared disabled.

Qualifications for Military veterans who are evaluated at 100% disability from a service-connected disability:

• Must own your home or manufactured home as primary place of residence as of January 1 in year of application.
• Must provide proof of current residency by submitting a photocopy of photo ID such as driver's license or State of Ohio ID card.
• Must submit Department of Veterans Affairs (VA) Form DD214, and a letter from the VA stating that your Service-connected Disability Rating is 100%. The documentation must include the date you were declared disabled.

* PLEASE NOTE - WHEN MAILING IN YOUR HOMESTEAD EXEMPTION FORM YOU MUST INCLUDE A COPY OF YOUR DRIVER'S LICENSE OR STATE I.D.

Frequently asked Homestead questions from the Ohio Department of Taxation

http://www.tax.ohio.gov/real_property/faqs/homestead_exemption_faqs.aspx

DTE 105B - Continuing Application for Homestead Exemption

DTE 105E - Certificate of Disability for the Homestead Exemption

DTE 105G - Addendum to Homestead Exemption Application for Senior Citizens, Disabled Persons, & Surviving Spouses

DTE 105I - Homestead Exemption Application for Disabled Veterans & Surviving Spouses

DTE 105H - Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

DTE 105K - Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty

FILING DEADLINE NOTICE:

The Deadline to file for the 2025 Tax Year for the Homestead Exemption program for Senior Citizens (65 years of age or older, or permanent and totally disabled) is December 31, 2025. "Filed" means received by the Auditor's office, not the postmark date.

We are taking applications for the 2024 Tax Year payable in 2025 so if you turned age 65 anytime during 2024 and are the deeded homeowner you may file an application before December 31, 2025.