DTE 105A

Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouse

For real property, file on or before December 31 of the year for which the exemption is sought. For manufactured or mobile homes, this form must be filed on or before December 31 of the year prior to the year for which the exemption is sought.
Please read before you complete the application.

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 $28,000 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. Beginning tax year 2020 for real property and tax year 2021 for manufactured homes, “total income” is defined as “modified adjusted gross income,” which is comprised of Ohio adjusted gross income plus any business income deducted on Schedule of Adjustments, line 12 of your Ohio IT 1040. “Total Income” is that 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 produce evidence of income and deductions allowable under Ohio law so that the auditor may estimate Ohio modified 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.

Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouse
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Franklin County Auditor
Homestead section
373 S. High St., 19th Fl.
Columbus, OH 43215

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This download includes the primary application and supporting documents:

DTE 105A – Homestead Exemption Application

This is the primary application that must be completed.

DTE 105E – Certificate of Disability

Disabled applicants must have this form completed or provide a separate certification of disability onset date from an eligible state or federal agency listed on the back of the form.

DTE 105G – Addendum (Grandfathered Status)

This form must be completed by applicants who received the homestead exemption for real estate tax year 2013 (or manufactured home tax year 2014) on another residence in the state of Ohio.

DTE 105H – Income Addendum

This document must be completed if neither an Ohio nor a U.S. income tax return was filed.

PLEASE NOTE: Veterans with a 100% service-connected disability, or veterans who are receiving 100% compensation due to individual unemployability, must complete DTE 105I and submit the documentation indicated by that application.
Applications that are submitted before completion of your 2023 Ohio Income Tax return will receive a decision after the Department of Taxation has processed your return and the Auditor's office has verified that your total income does not exceed $38,600.

If you were not required to file an Ohio Income Tax return, please provide a copy of your, and your spouse's (if applicable), 2023 federal income tax return(s). If neither you nor your spouse had to file a federal or Ohio income tax return(s), the Addendum to the Homestead Exemption Application (form DTE 105H) must be completed and submitted.
Property Information
Application year:*

Current applicationLate application for prior year
Did you receive the Homestead Reduction previously?*

YesNo
Since you previously received a homestead reduction, you need to provide a completed DTE 105G. How would you like to provide it?

Upload a completed DTE 105G nowComplete a DTE 105G form
Upload: Addendum Form DTE105G

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Click here to access the DTE 105G form.
Homestead Reduction Years:

Application of person who received homestead reduction for 2013 for real estate parcelsApplication of person who received homestead reduction for 2014 for manufactured or mobile homesApplication of person who received the homestead reduction for 2006 that is greater than the reduction calculated under the current law
Type of Application:*

Senior citizen (must be at least age 65 by December 31st of the year for which the exemption is sought)Disabled person (must be permanently and totally disabled on January 1 of the year for which exemption is sought)Surviving spouse (must have been at least 59 years old on the date of the spouse’s death and must meet all other homestead exemption requirements)
Upload: 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.
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Disabled applicants must complete DTE 105E which is accessible below when you choose the "Complete a DTE 105E form" option OR you must attach a separate certification of disability status from an eligible state or federal agency to this application. If you use the DTE 105E form, you must mail the required certification once it is signed by your physician, or psychologist, to the Franklin County Auditor's Office before your application can be completed.
Submission options for DTE 105E or Certification of Disability

Complete a DTE 105E formUpload Certification of Disability
Upload: Certification of Disability Form

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Click here to access the DTE 105E form.
Type of Home:*

Single family dwellingUnit in a multi-unit dwellingCondominiumUnit in a housing cooperativeManufactured or mobile homeLand under a manufactured or mobile home
Parcel or registration number (From tax bill or available from County Auditor):
Ex: 010-123456-00 or 010-123456-10
Parcel ID
Ex: 010-123456-00
Registration number (From tax bill or available from County Auditor):
Ex: 010-123456-10
Need help locating your Parcel ID? Click here to locate your Parcel ID
Applicant Information
Applicant's Name:*

First NameMiddle NameLast NameSuffix
Calculated Applicant Name
Applicant's Date of Birth*

MonthDayYear
Date
Applicant's Social Security Number:*
Phone Number:*
E-mail address:*
Do you have a spouse?*

YesNo
Spouse's Name:

First NameMiddle NameLast NameSuffix
Calculated Spouse Name
Spouse’s Date of Birth

MonthDayYear
Date
Spouse's Social Security Number:
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. Select the option that applies to this property.
The Applicant is:*

An individual named on the deedA purchaser under a land installment contractA life tenant under a life estateA mortgagor (borrower) for an outstanding mortgageTrustee of a trust with the right to live in the propertyThe settlor, under a revocable or irrevocable inter vivos trust, holding title to a homestead occupied by the settlor as a right under the trustA stockholder in a qualified housing cooperative. See form DTE 105A – Supplement for additional information.Other
Home Address*

Street Address

Street Address Line 2

CityState

Zip Code
Calculated Home Address
County in which home is located:*
Is your Mailing Address the same as your Home address?*

YesNo
Mailing Address

Street Address

Street Address Line 2

CityState

Zip Code
Calculated Mailing Address
Other properties owned by the Applicant or Spouse: If the applicant or the applicant's spouse owns a second or a vacation home, please provide the address and county below.

Street Address

Street Address Line 2

CityState

Zip Code
Income
Total income for the year preceding year of application, if known (see instructions); if income unknown at this time, please enter 0.*
Do NOT include the dollar sign symbol ($)
Have you or do you intend to file an Ohio income tax return for last year?*

YesNo
Since you answered No to the question above, you need to provide a copy of your federal tax return. If you did not file a federal tax return, you must provide a completed DTE 105H. Which would you like to provide?*

Upload a federal tax return or a completed DTE 105H nowComplete a DTE 105H form
Upload Federal Tax Return or Completed DTE 105H

This is to provide income verification.
Cancelof
Click here to access the DTE 105H form.
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.
I (we) acknowledge that by signing this application, I (we) delegate to both the Ohio tax commissioner and to the auditor of the county in which the property for which I am seeking exemption is located, and to their designated agents, the authority to release my tax and/or financial records and to examine and consult regarding such records for the purpose of determining my eligibility for the homestead exemption or a possible violation of the homestead laws. Such records shall not contain any federal tax information as defined in I.R.C. 6103 and received from the Internal Revenue Service. I expressly waive the confidentiality provisions of the Ohio Revised Code, including O.R.C. 5703.21 and 5747.18, which may otherwise prohibit disclosure, and agree to hold the Ohio tax commissioner and county auditor harmless with respect to the limited disclosures herein. Except as authorized by law, the parties to which this authority is delegated shall maintain the confidentiality of the information received and the information shall not otherwise be re-disclosed.
Date submitted*

MonthDayYear
Date
Applicant's Signature*
Spouse's Signature
Calculated_UniqueID
Created since UniqueID does NOT show as an option when prefilling forms.
Should be Empty:

Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouse

Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouse