Ohio's Homestead Exemption allows qualifying senior citizens and permanently and totally disabled Ohioans to reduce their property taxes by exempting $29,000 of the home's market value in the 2025 tax year. The Homestead Exemption is also available for qualified disabled veterans, or a surviving spouse. It will reduce their property taxes by exempting $58,000 of the home's market value. Please see the below brochures for additional information:

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

To qualify for the Standard Homestead Exemption for the 2026 Tax Year, applicants must:
• Be 65 years of age or older, or permanently and totally disabled, with the required documentation of disability;
• Own and occupy the home as their principal residence as of January 1, 2026; and
• Meet the annual income eligibility requirements established by the State of Ohio, which is $41,000 for 2025. Proof of income must be provided.

Muskingum County Auditor Tina Huebner announces additional Homestead Exemption relief for the upcoming tax year following the passage of House Bill 479 by the Ohio General Assembly.

House Bill 479 provides an additional $350 million in one-time property tax relief for recipients of Ohio's Standard and Enhanced Homestead Exemptions. Eligible homeowners are expected to receive an estimated $475 in additional Homestead savings on the tax bill received in 2027.

DTE Form 101 - Statement of Conveyance of Homestead Property
DTE 105A - Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses
DTE 105E - Certificate of Disability for the Homestead Exemption
DTE 105I - Homestead Exemption Application for Disabled Veterans
DTE 105K - Homestead Exemption Application for Surviving Spouses of Public Service Officers Killed in the Line of Duty