TERENCE G. HABERMEHL
Clinton County Auditor | Clinton County, Ohio
Ohio House Bill 479 provides a one-time, state-funded property tax reduction for homeowners who qualify for Ohio's Homestead Exemption program. Under this legislation, approximately $350 million in state funding has been designated to provide additional property tax relief to eligible homeowners throughout Ohio. The final amount will be determined by the Ohio Department of Taxation based on the available funding and the number of eligible homes statewide.
Who Qualifies? Homeowners who qualify for the regular Homestead Exemption for tax year 2026 are eligible for this additional one-time reduction. This includes qualifying: Homeowners age 65 or older. Homeowners who are permanently and totally disabled. Qualifying disabled veterans and their surviving spouses. Certain surviving spouses of individuals who previously received the Homestead Exemption. Surviving spouses of public service officers killed in the line of duty.
Do I Need to Apply Again? No. If you are already receiving the Homestead Exemption and continue to qualify, you do not need to submit another application or complete additional paperwork to receive the HB 479 reduction. Homeowners who are not currently receiving the Homestead Exemption must apply and be approved to qualify. To be included in the county's November 1, 2026, certification for this one-time credit, applications needed to be processed in time for that certification.
When Will I Receive the Reduction? The HB 479 reduction applies to tax year 2026 real estate taxes, payable in calendar year 2027. The additional credit will automatically be applied to the first-half property tax bill. If the credit exceeds the amount of the first-half taxes owed, any remaining credit will be applied to the second-half bill. This is a one-time reduction and is separate from the regular Homestead Exemption already shown on qualifying property tax bills. It does not represent a permanent increase in the Homestead Exemption.
The Homestead Exemption allows qualifying senior citizens, and permanently and totally disabled Ohioans, to reduce their property taxes by exempting $28,000 (for tx yr 2025) of the home's market value. The amount of savings varies based on the home's location.
Any Ohio homeowner who occupies their home as their principal place of residence* as of January 1 of the year they apply for the exemption and who;
Is able to show a modified adjusted gross income that does not exceed $40,000 for tax year 2025 AND
Is at least 65 years old or will reach age 65 during the current tax year; OR
Is certified totally and permanently disabled as of January 1 of the current tax year, regardless of age; OR
Is the surviving spouse of a qualified homeowner, who was at least 59 years of age on the date of their spouse's death; OR
Is the surviving spouse of a qualified homeowner, who was a public service officer killed in the line of duty.
*The principal place of residence is the home where the applicant is registered to vote and their place of residence shown on their Federal income tax return.
*Your Modified Adjusted Gross Income can be computed by adding Line 3 of your Ohio Return and Line 11 of Schedule A on the Ohio Income Tax Return. The maximum household income permitted to participate in the program is adjusted annually for inflation. Household income includes the income of the applicant and the applicants' spouse. Social Security income is exempt and is not considered income when related to the Homestead Exemption.
If you are a Veteran with a 100% service-connected disability, you may qualify for increased benefits thru the Ohio Disabled Veterans Homestead Exemption Program. This program provides an increase from $28,000 to $56,000 in the amount of eligible homestead exemption to Veterans who are permanently and totally disabled due to a service-connected disability. This program also excludes disabled Veterans from the existing income threshold that is in place for homestead eligibility. In order to qualify you must:
Have been discharged or released from active duty under honorable conditions
Received the 100% total disability rating or a 100% total disability rating for compensation based on individual unemployability
Own and occupy the home as of January 1 of the year being applied for
Complete the Homestead Application DTE Form 105I. Submit the application, documentation from the Department of Veteran Affairs certifying the qualifications and a copy of your DD214 to our office.
An eligible surviving spouse must 1) be the surviving spouse of a person who was receiving the Homestead exemption for the year in which their death occurred, 2) must have occupied the homestead at the time of the Veteran's death and 3) must acquire ownership of the homestead or in the case the homestead is a unit in a housing cooperative, you must continue to occupy the homestead.
Complete the Homestead Application and file it with our office. That form can be found on our website under FORMS. If you are requesting the Homestead based on disability status you must submit documentation from an Ohio federal agency, such as Social Security. If you do not have such documentation please complete DTE Form 105E, Certificate of Disability and have it signed by a physician, psychiatrist or phycologist in Ohio.
Have more questions regarding the Homestead Exemption and need answers? Please visit the Ohio's Department of Taxation for further information. Click here