HOMESTEAD EXEMPTION APPLICATION

Real Property: File with the county auditor on or before Dec. 31.
Manufactured or mobile homes: File with the county auditor on or before the first Monday in June.

Please read the instructions before you complete this form. Disabled applicants must complete form DTE 105E, Certificate of Disability for the Homestead Exemption, and attach it or a separate certification of disability status from an eligible state or federal agency to this application. See Late Application in the instructions of this form.

  • What is the Homestead Exemption? The homestead exemption provides a reduction in property taxes to qualified senior or disabled citizens, or a surviving spouse, on the dwelling that is that individual's principal place of residence and up to one acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $25,000 of the market value of an eligible taxpayer's homestead.
  • What Your Signature Means: By signing the front of this form, you affirm under penalty of perjury that your statements on the form are true, accurate and complete to the best of your knowledge and belief and that you are authorizing the tax commissioner and the county auditor to review financial and tax information filed with the state. A conviction of willfully falsifying information on this application will result in the loss of the homestead exemption for a period of three years.
  • Qualifications for the Homestead Exemption for Real Property and Manufactured or Mobile Homes: To receive the homestead exemption you must be (1) at least 65 years of age during the year you first file, or be determined to have been permanently and totally disabled (see definition below), or be a surviving spouse (see definition below), and (2) own and have occupied your home as your principal place of residence on Jan. 1 of the year in which you file the application. For manufactured or mobile home owners, the dates apply to the year following the year in which you file the application. A person only has one principal place of residence; your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes. You may be required to present evidence of age. If the property is being purchased under a land contract, is owned by a life estate or by a trust, or the applicant is the mortgagor of the property, you may be required to provide copies of any contracts, trust agreements, mortgages or other documents that identify the applicant's eligible ownership interest in the home.

    If you are applying for homestead and did not qualify for the exemption for 2013 (2014 for manufactured homes), your total income cannot exceed the amount set by law. "Total income" is defined as the adjusted gross income for Ohio income tax purposes (line 3 of Ohio income tax return) of the owner and the owner's spouse for the year preceding the year for which you are applying. If you do not file an Ohio income tax return, you will be asked to produce a federal income tax return for you and your spouse. If you do not file a federal income tax return, you will be asked to produced evidence of income and deductions allowable under Ohio law so that the auditor may estimate Ohio adjusted gross income.
  • Current Application: If you qualify for the homestead exemption for the first time this year (for real property) or for the first time next year (for manufactured or mobile homes), check the box for Current Application on the front of this form.
  • Late Application: If you also qualified for the homestead exemption for last year (for real property) or for this year (for manufactured or mobile homes) on the same property for which you are filing a current application, but you did not file a current application for that year, you may file a late application for the missed year by checking the late application box on the front of this form. You may only file a late application for the same property for which you are filing a current application.
  • Definition of a Surviving Spouse: An eligible surviving spouse must (1) be the surviving spouse of a person who was receiving the homestead exemption by reason of age or disability for the year in which the death occurred, and (2) must have been at least 59 years old on the date of the decedent's death.
  • Permanent Disability: Permanent and totally disabled means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least 12 months without any present indication of recovery, or who has been certified as totally and permanently disabled by an eligible state or federal agency.

indicates a required field

Property information
Application year:
  • (definition) If you qualify for the homestead exemption for the first time this year (for real property), or for the first time next year (for manufactured or mobile homes), check the box for current application.
  • (definition) If you also qualified for the homestead exemption for last year (for real property), or for this year (for manufactured or mobile homes), on the same property for which you are filing a current application, but you did not file a current application for that year, you may file a late application for the missed year by checking the late application box.
Addendum Form DTE 105G:
You must complete DTE 105G and attach it to this application. Please upload your form DTE 105G. If you cannot upload, you must mail the required addendum to the Franklin County Auditor's Office before your application can be completed. Note: cross out sensitive information such as Social Security numbers before you submit documents.

Franklin County Auditor Office
373 S. High St.
21st Floor
Columbus OH 43215

File types allowed: PDF, GIF, JPG, PNG
Type of application:
  • (definition) Must be at least age 65 by December 31st of the year for which the exemption is sought.
  • (definition) Must be permanently and totally disabled on January 1st of the year for which exemption is sought.
  • (definition) Must have been at least 59 years old on the date of the spouse's death and must meet all other homestead exemption requirements.
Proof of Age:
If you are applying as a senior citizen or a surviving spouse, please upload proof of age, e.g. a photocopy of your Ohio driver's license or state ID card. If you cannot upload, you must mail the requested documentation to the Franklin County Auditor's Office before your application can be completed. Note: cross out sensitive information such as Social Security numbers before you submit documents.

Franklin County Auditor Office
373 S. High St.
21st Floor
Columbus OH 43215

File types allowed: PDF, GIF, JPG, PNG
Certificate of Disability Form DTE 105E:
Disabled applicants must complete DTE 105E and attach it OR a separate certification of disability status from an eligible state or federal agency to this application. Please upload your form DTE 105E. If you cannot upload, you must mail the required certification to the Franklin County Auditor's Office before your application can be completed. Note: cross out sensitive information such as Social Security numbers before you submit documents.

Franklin County Auditor Office
373 S. High St.
21st Floor
Columbus OH 43215

File types allowed: PDF, GIF, JPG, PNG
Type of home:

(from tax bill or available from County Auditor)
Locate parcel number
Applicant information
In order to be eligible for the homestead exemption, the form of ownership must be identified. Property that is owned by a corporation, partnership, limited liability company or other legal entity does not qualify for the exemption. Check the box that applies to this property. The applicant is:
Home address (location of home)
County in which home is located:
FRANKLIN
Mailing address:
Mailing address
Other properties owned by applicant or spouse

If the applicant or the applicant's spouse owns a second or vacation home, please provide the address and county below.

Income
Ohio income tax return for last year?
  • Yes
  • No

Please read and agree to the Perjury Statement below. This legal agreement allows the Franklin County Auditor's office to process your application over the Internet.

  1. I occupied this property as my principal place of residence on January 1st of the year(s) for which I am requesting the homestead exemption,
  2. I currently occupy this property as my principal place of residence,
  3. I did not acquire this homestead from a relative or in-law, other than my spouse, for the purpose of qualifying for the homestead exemption,
  4. My total income for myself and my spouse for the preceding year is as indicated above, and
  5. I have examined this application, and to the best of my knowledge and belief, this application is true, correct and complete.

Date submitted: 12/13/2018

Your name(s) entered in the box(es) below signify your signature, and you agree that it is the legal equivalent of your written signature.