The homestead exemption is a valuable tax reduction providing Summit County homeowners an average savings of $535 per year.
With homestead, eligible homeowners receive an exemption on the first $29,000 of appraised value from taxation for a single family home. Eligible Military Veterans receive an additional exemption on the first $58,000 of appraised value from taxation for a single family home. For more information about the Homestead Exemption, download an application below or call (330)643-2661.
Who qualifies for the Homestead Exemption?
- Homeowners over the age of 65
- Homeowners who are permanently and totally disabled
- Military veterans who have received a total (100%) disability rating for service-connected disabilities
- Military veterans who have received a total (100%) disability rating for compensation for service-connected disabilities based on a determination of individual unemployability
- Homeowners already receiving the Homestead Exemption, who have recently changed residences
- Spouse of a fallen first responder who passes away in the line of duty
Homeowners over the age of 65
- Must not have a total household income over $40,000/year if applying in 2025, or $41,000 if applying in 2026, which includes the Ohio adjusted gross income of the owner and the owner's spouse.
- Must be age 65 by December 31 of the calendar year for which the exemption is sought.
- Must own your home or manufactured home and claim 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 a valid Ohio driver's license or State of Ohio ID card.
- Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses.
Homeowners who are permanently and totally disabled:
- Must not have a total household income over $40,000/year if applying in 2025, or $41,000/year if applying in 2026, which includes the Ohio adjusted gross income of the owner and the owner's spouse.
- Must be permanently and totally disabled on January 1st of the year for which the application is filed.
- Must own your home or manufactured home and claim as primary place of residence as of January 1 in year of application.
- Must provide proof of current residency by submitting a photocopy of a valid Ohio driver's license or State of Ohio ID card.
- Must complete and submit DTE Form 105H, Addendum to the Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses.
- Must provide documentation of disability (see application for acceptable forms of documentation). The documentation must include the date you were declared disabled.
Military veterans
- Must own your home or manufactured home and claim as primary place of residence as of January 1 in year of application.
- Must provide proof of current residency by submitting a photocopy of a valid Ohio driver's license or State of Ohio ID card.
- Provide a copy of military discharge form DD214, displaying an honorable discharge
- Provide a copy of the VA award letter either 1.) assigning disability rating at 100%, or 2.) granting total compensation at the 100% level and a copy of the finding that the veterans’ application for “individual unemployability” (also referred to as “IU”) has been granted
Homeowners, already receiving Homestead Exemption, who have recently changed residences
- Must be currently receiving the Homestead Exemption on a residential property in the state of Ohio.
- If you were enrolled in the Homestead Exemption prior to tax year 2014, you may keep the exemption under the previous guidelines. You will not be subject to a means test if you change residences.
Homeowners who are a surviving spouse of a fallen first responder:
- Must provide verification that the public service officer was killed in the line of duty by providing a letter confirming this from either a state pension fund or the department or agency that the public service officer served when the officer was killed in the line of duty
- Public service officer is a paramedic, emergency medical technician (including EMT-basic, EMT-I, and “first responder” classes), a paid or volunteer firefighter, or a police officer, sheriff, deputy sheriff, or other class of peace officer as defined for the purposes of the law governing the authority to arrest or issue citations
