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Ohio Property Taxes
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Property-Tax Burden & Relief
Explainer

Ohio's Homestead Exemption: Who Qualifies and What Does It Do?

Ohio's homestead provisions reduce property taxes for qualifying homeowners, including certain older or disabled owners and specified survivors.

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What This Graphic Shows

Ohio's homestead statutes provide reductions for qualifying owner-occupied homesteads. Eligibility can include people age 65 or older, people who are permanently and totally disabled, and certain surviving spouses, subject to statutory requirements. Separate provisions apply to qualifying disabled veterans and certain survivors.

The reduction is calculated through statutory formulas and adjusted amounts; it is not a blanket percentage reduction for every homeowner.

Key Takeaway

Homestead relief is targeted and eligibility-based; it does not apply automatically to every homeowner.

Verification Status:

Last Verified:

September 18, 2026

Sources

Review the sources used to support this visual.

State of Ohio

Section 323.152 — Reductions in taxable value

March 20, 2026
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State of Ohio

Section 323.153 — Application for reduction in real property taxes

September 30, 2025
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