Current figures (tax year 2026): income limit $41,000; the exemption removes $29,000 of your home’s market value from taxation. Check the Fiscal Office page for the latest amounts before you apply.
Who qualifies
- Age 65 or older by December 31 of the year you apply.
- Permanently and totally disabled as of January 1 of the year you apply.
- Surviving spouses in certain cases, such as a spouse aged 59 to 64 of someone who received the exemption.
- The home must be your primary residence, and you must own it (or have a life estate or similar interest in it).
- Your income must be at or below the limit. Ohio uses modified adjusted gross income, including your spouse’s if you file together.
Disabled veterans with a 100% service-connected disability can qualify for a separate, larger exemption with no income limit. Ask the Fiscal Office for the current amount.
How much it saves
| Filing | Income limit | Market value exempted |
|---|---|---|
| Tax year 2026 (on time) | $41,000 | $29,000 |
| Tax year 2025 (late filer) | $40,000 | $28,000 |
Your savings depend on your tax rate. Because Ohio taxes 35% of market value, exempting $29,000 removes about $10,150 of taxable value. At an example rate of 70 mills that is roughly $711 a year. Try your own rate in the calculator.
How to apply
- Gather proof. Photo ID showing your date of birth, and income records such as your Ohio tax return or income statements.
- Complete the Ohio application (Department of Taxation form DTE 105A) from the Fiscal Office website or office.
- File with the Cuyahoga County Fiscal Office by December 31. The office is at 2079 East 9th Street, Cleveland. Check the official page for online filing.
- Watch for the next bill. If approved, the reduction shows on your bill. You may need to reconfirm your eligibility when the county asks.
Filing late can still help. Ohio allows a late application for the prior tax year, with a lower income limit and exempt amount, as shown in the table above.
Related help
Last reviewed October 28, 2026 against county sources.