Homestead Exemption

To Be Eligible You Must:

  1. Be at least 65 years of age during year for which you first file an application; or
  2. Be permanently and totally disabled, and show proof of disability; and
  3. Own and occupy your home or manufactured home as your principal place of residence as of January 1 of the filing year; and
  4. Have a household income of $32,200 or less. The income is based upon the “Adjusted Gross Income” (line 3) of your Ohio Income Tax Return.

Frequently Asked Questions

If I am filing for the Homestead Exemption this year, which property tax bill does it affect?
If you are filing for the first time, the reduction will be reflected on the tax bills you will receive the next year.

May I keep my Homestead Exemption if I transfer my home to my children?
Contact your attorney to learn about Life Estates and Inter Vivos Trusts.

Homeowners who received a Homestead Exemption credit for tax year 2013 on the state of Ohio will never be subject to the income requirement even if they move to another Ohio residence.

The Homestead Exemption Application (DTE Form 105A) may be completed and mailed to the Erie County Auditor’s Office, 247 Columbus Ave., Sandusky, OH 44870; or it may be completed in the office with the assistance of the Auditor’s staff during normal business hours. Applications will be accepted after the first Monday of January until the first Monday of June. The Auditor’s Office is open Monday through Friday from 8:00 a.m to 4:00 p.m.