Franklin County Homestead Exemption Guide

What the Franklin County homestead exemption does

The homestead exemption reduces the taxable value used to calculate part of a qualifying homeowner’s property tax bill. It does not erase the whole bill. It also does not change every owner’s taxes by the same dollar amount.

The Franklin County Auditor explains that the exemption shields part of the auditor’s appraised value of an eligible home from taxation. The exact savings vary by community because local tax rates vary. Two homeowners with the same exemption amount can see different dollar savings if they live in different taxing districts.

As of the current Franklin County homestead page checked for this guide, the standard senior and disabled persons homestead exemption allows eligible homeowners to exempt the first $29,000 of the home’s auditor appraised value from taxation. The enhanced homestead exemption for certain disabled veterans, and the homestead exemption for surviving spouses of public service officers killed in the line of duty, uses a $58,000 value amount. Check the county page before filing because Ohio amounts and income thresholds can change.

This is a property-tax homestead exemption. It is different from Ohio’s homestead protection used in bankruptcy or creditor cases. If your concern is debt, foreclosure defense, bankruptcy, or protecting home equity from creditors, this county filing guide is not the right source. Ohio’s creditor and bankruptcy exemption rules are separate and appear in Ohio Revised Code section 2329.66.

Where Franklin County homeowners should start

Before you start the application, gather your parcel number or registration number if you have it. You can look up property information through the Franklin County Auditor property search. If the property search is down or shows a maintenance notice, try again later or use your tax bill, deed, or county correspondence.

Who may qualify in Franklin County

Ohio uses the term “Homestead Exemption.” Franklin County follows the state categories. Do not assume you qualify just because the home is your main home. The homestead exemption is limited to specific applicants.

The income rule for the standard senior or disabled homestead

For many new senior and disabled applicants, Ohio uses an income test. Franklin County describes “total income” as modified adjusted gross income for the applicant and spouse, using the year before the year for which the applicant applies.

For the current 2026 application period, Franklin County lists the maximum allowed total income as $41,000 using 2025 income. For late applications for the 2025 application period, the county lists $40,000 using 2024 income.

Some homeowners who already received the Ohio homestead exemption for tax year 2013, or for tax year 2014 for manufactured or mobile homes, may be treated as grandfathered and not subject to the current income requirement. Franklin County provides DTE 105G for this kind of addendum.

If the county cannot verify your income through Ohio tax records or tax returns, you may need to provide federal returns or complete the DTE 105H income addendum. Do not guess at the income rule. It changes over time and it can depend on the application year.

Primary residence and ownership rules matter

The homestead exemption is tied to a homestead, not just to a person. Franklin County’s application materials ask whether you occupied the property as your principal place of residence on January 1 and whether you still occupy it as your principal place of residence.

A person has only one principal place of residence. The county form notes that this can relate to facts such as where you are registered to vote and where you declare residency for income tax purposes.

Ownership can also be more complicated than it looks. The application materials may ask for documents if the property is being purchased under a land contract, is owned by a life estate, is held in a trust, or involves another ownership arrangement.

If the home is owned by a corporation, partnership, limited liability company, or other legal entity, do not assume the homestead exemption will apply. The county form materials warn that property owned by those kinds of entities does not qualify in the same way as an individually owned homestead.

Documents you may need before filing

The documents depend on why you are applying. Do not send original identity documents unless the official office specifically tells you to do so.

• Proof of age, such as a state ID, driver’s license, passport, or birth certificate, if applying based on age.
• Parcel number or registration number from the tax bill, deed record, or auditor property search.
• Income information for the required year, including spouse income when applicable.
• Ohio or federal income tax return information if the auditor cannot verify income another way.
• Permanent and total disability proof, or DTE 105E, if applying as disabled under the standard homestead category.
• DD214 and VA award or individual unemployability documentation if applying under the disabled veteran homestead category.
• Trust, life estate, land contract, mortgage, or other ownership documents if the title is not a simple individual deed.
• Death or surviving spouse documentation when the application depends on a spouse’s prior exemption, veteran status, or public service officer status.

How to apply without getting pulled into the wrong process

If you moved, inherited the home, changed title, or had a death in the family

These are the cases where homeowners often make honest mistakes.

If you moved within Franklin County or into Franklin County

The homestead exemption does not simply transfer with you to a new address. Franklin County says you must reapply at the new address during the proper application period. The January 1 ownership and occupancy rule still matters.

If you inherited the home

Being an heir does not automatically answer the homestead question. The auditor may need to know who owns the home now, who occupies it, whether a surviving spouse rule applies, and whether the title or estate paperwork supports the application. Contact the auditor before assuming the prior owner’s exemption continues.

If your spouse died

There are different surviving spouse rules depending on the category. A surviving spouse under the standard senior or disability homestead rule is not the same as a surviving spouse of a disabled veteran or a surviving spouse of a public service officer killed in the line of duty. Use the form that matches the situation.

If the home is in a trust

Do not skip the trust issue. Franklin County may need selected trust documents. The fact that a home is in a trust does not always end the inquiry, but the trust language and who has the right to live in the home can matter.

If title changed because of divorce

Check ownership and occupancy as of January 1. A divorce decree, deed, mortgage, or occupancy change can affect whether the home still meets the homestead rules. Ask the auditor what documents they need before the deadline.

If you are late or your application was denied

Do not give up without reading the notice and the form instructions. Franklin County’s materials describe a late application option in some cases. The late application generally applies when you also qualified for the missed year on the same property and are filing a current application for that property.

If Franklin County denies the application, the county says the notice will provide the reason. If you believe the denial was improper, the county says you may appeal by filing DTE 106B, the Homestead Exemption and Owner-Occupancy Reduction Complaint, within 60 days of notification.

Common mistakes to avoid

• Assuming every owner-occupied home qualifies.
• Using a general property tax page instead of the Franklin County homestead page.
• Missing the December 31 filing rule for real property.
• Forgetting that manufactured or mobile home timing may be different.
• Applying at the old address after moving.
• Leaving out spouse income when the income rule requires it.
• Using the senior or disabled form when the disabled veteran form is the correct one.
• Not providing disability, VA, trust, or surviving spouse documents when needed.
• Assuming a mortgage escrow payment will drop right away after approval.
• Ignoring a continuing application or county notice after eligibility changes.

How approval affects your tax bill

If approved as a current applicant, Franklin County says the credit is reflected on the tax bill due the following year. If approved as a late applicant, the prior year’s credit may be applied to the next tax bill or refunded, depending on the tax account status when the application is processed.

If your taxes are paid through a mortgage escrow account, your monthly mortgage payment may not change right away. Mortgage companies usually adjust escrow after an annual or semi-annual review. The county homestead approval and the mortgage company’s escrow adjustment are separate events.

Official Franklin County homestead links

Independent editorial note

This guide was prepared by HomesteadExemption.org using official Franklin County Auditor materials, Ohio Department of Taxation information, and other official legal sources available when reviewed on May 18, 2026. Homestead exemption rules, income thresholds, value amounts, forms, and local procedures can change. Before filing, appealing, or relying on a deadline, confirm the current rule with the Franklin County Auditor or the official form instructions.