Homeowners who are 65 or older in Franklin and Warren counties have until December 31 to file for Ohio’s homestead exemption if they want a smaller property tax bill. Both county auditors say the deadline is the last day of the year. The income test for the 2026 application round is $41,000, based on 2025 income.
The homestead exemption takes a slice of a home’s value out of the tax calculation. Franklin County’s auditor says the first $29,000 of appraised value is exempt for seniors and for permanently and totally disabled owners. Anyone who owns and lives in a home in either county, and turns 65 by the end of this year, now has to decide whether to file before the calendar runs out.
Applications are not complicated, but they have to reach the auditor on time. Each county auditor takes its own filings: Franklin County’s office is in Columbus and Warren County’s is in Lebanon. Owners file with the county where the home sits.
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Franklin County rules and form
The Franklin County Auditor’s homestead FAQ says an application must be filed on or before December 31 of the year the exemption is sought. The applicant must own and live in the home as a primary residence on January 1. Age 65 is met by turning 65 at any point before December 31.
The form is called DTE 105A, the state’s senior and disabled application. Franklin County offers an online version. Paper copies come by mail from 614-525-3240, or at the auditor’s office at 373 S. High St. in Columbus. The office lists the floor as both 19th and 21st, so a call ahead helps.
Proof of age is a driver’s license, state ID, passport or birth certificate. The county says it can often check income electronically for Ohio filers. Applications that need income checks through the Ohio Department of Taxation begin that review in May, and decisions are issued within 30 days after processing.
Warren County rules and form
Warren County’s auditor, Matt Nolan, runs the same program with the same form. His office’s homestead page says the application “must be received no later than December 31st of each year.” Filing opens after the first Monday in January, so a form sent now covers the year ahead.
Applications go by mail to the Warren County Auditor at 406 Justice Drive, Lebanon, Ohio 45036. The auditor’s office takes questions at 513-695-1235. Someone applying on a disability can attach a Certificate of Disability, form DTE 105E, or another accepted certification. A surviving spouse who is at least 59 can also apply after a spouse who had the exemption has died.
The $41,000 income test
Warren County says that for the 2026 tax year, the applicant’s 2025 Ohio adjusted gross income must be no more than $41,000. Franklin County states the same ceiling for its 2026 application period, and counts the combined income of the applicant and a spouse.
The state raised the limit and the exempt amount. Ashtabula County’s auditor describes both changes as $41,000 of income and $29,000 of exempt value. A year earlier the cap was $40,000, based on 2024 income.
Anyone over the line this year is not shut out for good. Warren County notes that people who miss on income can apply again the next year, when the state may raise the limit. Owners who got the exemption for 2013 or earlier are grandfathered and skip the income test under form DTE 105G.
What filing changes on the tax bill
Franklin County says an approved applicant sees the reduction on the tax bill due the following year. That is why December 31 matters. Franklin County treats anything later as a late application.
Late applicants who are approved get the credit on current-year taxes, with the prior-year credit either applied to the next bill or refunded, depending on whether the taxes are paid in full. Homeowners who pay through a mortgage escrow account should ask the lender to adjust the monthly payment once the credit posts.
Once approved, there is no yearly paperwork. Franklin County mails a continuing application each January, and owners return it only if something changes, such as moving out or an income jump. A move ends the exemption, and the new address needs a fresh application.
Only one home counts
The exemption can be claimed on one home in Ohio. Anyone who owns two properties must pick the primary residence. A mobile or manufactured home has an earlier clock: Franklin County says those owners file by December 31 of the prior year, and the owner must be 65 or turn 65 during the year after the application.
A denial can be appealed. Franklin County says to file form DTE 106B with the county Board of Revision within 60 days of the notice. Disabled veterans with a 100 percent rating get a bigger exemption of $58,000 for the home, according to the Franklin County Auditor.
Seniors still sitting on the form
For a household on a fixed income, a lower tax bill repeats every year. Franklin County does not publish one dollar figure, because savings vary by tax district and are shown in a reduction schedule by district. The question left for 65-plus owners is simple: is the form in the mail before the 31st?
Need the homestead form in by December 31?
A missed December 31 date means another full year at the old tax bill, and a late first-time applicant is pushed into the late-filer process. Older homeowners who also face heating bills and a new assessment often have no list of what else they could apply for.
The Senior Property Tax & Home-Cost Relief Kit lays out the 5 kinds of property-tax relief and ends with an application log and renewal calendar, so each filing date sits in one place. Its Part 2 reads a tax bill line by line, and Part 4 covers appealing the assessment.
Get the property-tax relief checklist and renewal calendar for your homestead filing →
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This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
