The Homestead Exemption Program

The Homestead Exemption is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse that meet the following criteria:

During the year in which you first apply you must:

  1. Own and occupy your primary place of residence as of January 1.
  2. Be at least 65 years of age; or
    Certified permanently and totally disabled; or
    A surviving spouse, at least 59 years of age, of a previous participant.
  3. If you are applying for the 2024 tax year, you must include your 2023 Ohio Adjusted Gross Income, which may not exceeded $38,600 in order to qualify. If you do not qualify based on the income test, you may apply again next year, in which the State might increase the income limit. If you have any questions you may call our office @ 513.695.1235 or email us @ asimons@wcauditor.org.

To apply, a Homestead Exemption Application form DTE 105A must be filed with the Auditor after the first Monday in January must be received no later than December 31st of each year. Disability exemptions must include a Certificate of Disability DTE form 105E or other acceptable certifications. A homeowner is entitled to this reduction on only one home in Ohio.

Homestead Exemption Application DTE 105APDF Document Homestead Exemption Application DTE 105A

Certificate of Disability DTE form 105EPDF Document Certificate of Disability DTE form 105E

Disabled VeteransPDF Document Disabled Veterans

Enhanced Homestead for Spouses of Public Service Officers Killed in the Line of DutyPDF Document Enhanced Homestead for Spouses of Public Service Officers Killed in the Line of Duty

DTE 105 G FOR Applicants who received Homestead for 2013 and priorPDF Document DTE 105 G FOR Applicants who received Homestead for 2013 and prior

Please mail the completed form to:

Matt Nolan
Warren County Auditor
406 Justice Drive
Lebanon, Ohio 45036

If you have any questions please contact the Auditor's office at 513-695-1235 or email to auditor@co.warren.oh.us.