Ohio · Property tax exemptions for surviving spouses · Updated Oct 2026

Ohio property tax exemptions for surviving spouses (2026)

Every statewide property tax break in Ohio that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in Ohio is the Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty. Your home is taxed as if it were worth $58,000 less (tax year 2026).

Worth
$58,000
Income limit
None listed in our sources
Deadline
December 31

Also on this page:

Property tax breaks for surviving spouses in Ohio

Surviving spouses

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty

Your home is taxed as if it were worth $58,000 less (tax year 2026). No income limit.

Who qualifies
You own and live in the home on January 1 and are the surviving spouse of a police officer, firefighter (paid or volunteer), EMT, paramedic or first responder killed in the line of duty. It lasts until you remarry.
How to apply
File Form DTE 105K with your county auditor, with a letter from the officer's pension fund or employer confirming the death was in the line of duty.
Form
DTE 105K
Deadline
December 31 of the year you want the exemption.
Renewal
One-time; ends when you remarry.
Law
Ohio Revised Code 323.152(A)(3)

Source: official page

Seniors

Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses

Your home is taxed as if it were worth $29,000 less (tax year 2026 amount). Example from Franklin County: a home appraised at $100,000 is billed as if it were worth $71,000. The dollar savings depend on your local tax rate. The $29,000 is raised for inflation each year.

For surviving spouses: You own and live in the home as your main residence on January 1, and you are 65 or older by December 31 of the year you apply, OR you are permanently and totally disabled on January 1, OR you are the surviving spouse (59 or older when the spouse died) of someone who was receiving this exemption.

Who qualifies
You own and live in the home as your main residence on January 1, and you are 65 or older by December 31 of the year you apply, OR you are permanently and totally disabled on January 1, OR you are the surviving spouse (59 or older when the spouse died) of someone who was receiving this exemption. Your and your spouse's total income (Ohio modified adjusted gross income) must be $41,000 or less for 2025 to qualify for the 2026 application. People who already had the exemption in tax year 2013 are 'grandfathered' and have no income limit.
Income limit
$41,000 Ohio modified adjusted gross income (applicant plus spouse) for 2025, for applications filed in 2026; adjusted for inflation each year. No limit for owners grandfathered from 2013.
How to apply
File Form DTE 105A with your county auditor (online in many counties, by mail or in person). Bring proof of age (Ohio driver's license or state ID, passport or birth certificate). If disabled and under 65, add Form DTE 105E signed by a physician or psychologist, or a disability certificate from a state or federal agency such as Social Security. If you did not file an Ohio return, include your federal return; if you filed neither, add Form DTE 105H. Grandfathered owners who move add Form DTE 105G.
Deadline
December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)).
Renewal
One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home.
Law
Ohio Revised Code 323.151, 323.152(A)(1), 323.153

Source: official page

Disabled veterans

Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses

Your home is taxed as if it were worth $58,000 less (tax year 2026 amount). Example: a $100,000 home is billed as if it were worth $42,000. No income limit.

For surviving spouses: A surviving spouse qualifies if the veteran was receiving this exemption in the year of death, the spouse lived in the home then and now owns it; it ends after the spouse remarries.

Who qualifies
You own and live in the home as your main residence on January 1, and you are an honorably discharged veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability. A surviving spouse qualifies if the veteran was receiving this exemption in the year of death, the spouse lived in the home then and now owns it; it ends after the spouse remarries.
How to apply
File Form DTE 105I with your county auditor. Include your DD-214 and the VA award letter showing a 100% rating, or a letter showing compensation at the 100% level plus the approval of individual unemployability.
Deadline
December 31 of the year you want the exemption; a late application for the prior year can be filed with it (ORC 323.153).
Renewal
One-time; report changes to the auditor. Reapply if you move.
Law
Ohio Revised Code 323.151(F),(L); 323.152(A)(2)

Source: official page

How to apply, step by step

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty

  1. File Form DTE 105K with your county auditor, with a letter from the officer's pension fund or employer confirming the death was in the line of duty.

Form: DTE 105K

Deadline: December 31 of the year you want the exemption.

Renewal: One-time; ends when you remarry.

Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses

  1. File Form DTE 105A with your county auditor (online in many counties, by mail or in person).
  2. Bring proof of age (Ohio driver's license or state ID, passport or birth certificate).
  3. If disabled and under 65, add Form DTE 105E signed by a physician or psychologist, or a disability certificate from a state or federal agency such as Social Security.
  4. If you did not file an Ohio return, include your federal return; if you filed neither, add Form DTE 105H.
  5. Grandfathered owners who move add Form DTE 105G.

Form: DTE 105A Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses

Deadline: December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)).

Renewal: One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home.

Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses

  1. File Form DTE 105I with your county auditor.
  2. Include your DD-214 and the VA award letter showing a 100% rating, or a letter showing compensation at the 100% level plus the approval of individual unemployability.

Form: DTE 105I Homestead Exemption Application for Disabled Veterans and Surviving Spouses

Deadline: December 31 of the year you want the exemption; a late application for the prior year can be filed with it (ORC 323.153).

Renewal: One-time; report changes to the auditor. Reapply if you move.

Savings estimate for Ohio

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Ohio median effective rate: 1.31% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Ohio

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Ohio

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in Ohio

Who qualifies for property tax breaks for surviving spouses in Ohio?

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: You own and live in the home on January 1 and are the surviving spouse of a police officer, firefighter (paid or volunteer), EMT, paramedic or first responder killed in the line of duty. It lasts until you remarry. Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: You own and live in the home as your main residence on January 1, and you are 65 or older by December 31 of the year you apply, OR you are permanently and totally disabled on January 1, OR you are the surviving spouse (59 or older when the spouse died) of someone who was receiving this exemption. Your and your spouse's total income (Ohio modified adjusted gross income) must be $41,000 or less for 2025 to qualify for the 2026 application. Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses: You own and live in the home as your main residence on January 1, and you are an honorably discharged veteran with a 100% service-connected disability rating, or rated totally disabled based on individual unemployability. A surviving spouse qualifies if the veteran was receiving this exemption in the year of death, the spouse lived in the home then and now owns it; it ends after the spouse remarries.

Is there an income limit for surviving spouses' property tax breaks in Ohio?

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: no income limit is listed in our sources. Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: $41,000 Ohio modified adjusted gross income (applicant plus spouse) for 2025, for applications filed in 2026; adjusted for inflation each year. No limit for owners grandfathered from 2013. Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses: no income limit is listed in our sources.

When is the deadline for surviving spouses to apply in Ohio?

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: December 31 of the year you want the exemption. Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: December 31 of the year you want the exemption (for real property). You may also file a late application for the previous year together with your current one and get a refund (ORC 323.153(B)). Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses: December 31 of the year you want the exemption; a late application for the prior year can be filed with it (ORC 323.153).

Do surviving spouses have to reapply every year in Ohio?

Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: One-time; ends when you remarry. Homestead Exemption for Senior Citizens, Disabled Persons and Surviving Spouses: One-time. Each January the auditor mails a continuing application; return it only if your income, ownership, occupancy or disability status changed. If you move, you must apply again at the new home. Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses: One-time; report changes to the auditor. Reapply if you move.

Where do surviving spouses apply for property tax breaks in Ohio?

Your county auditor decides homestead exemptions and the owner-occupancy credit, using forms set by the Ohio Department of Taxation. You apply to the auditor of the county where the home is (online in many counties, by mail or in person). For the Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty: File Form DTE 105K with your county auditor, with a letter from the officer's pension fund or employer confirming the death was in the line of duty.

More for Ohio homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.