JULIE A. ADKINS
Seneca County Auditor | Seneca County, Ohio
December 16, 2025
Seneca County Auditor Julie A. Adkins reminds eligible homeowners to take advantage of the Homestead Exemption for real estate taxes. Homeowners who turn 65 years of age or older during calendar year 2025, or who are totally and permanently disabled, must file an application by December 31, 2025 to receive the exemption on their 2026 real estate tax bill.
To qualify, new applicants must have a total Ohio Adjusted Gross household income of $40,000 or less on their 2024 Ohio income tax return, with an exception for disabled veterans. The income requirement was enacted by the State of Ohio in 2013 and took effect in 2014. Social Security benefits are not included in Ohio Adjusted Gross income.
Disabled veterans are not subject to income limits and may qualify for a larger exemption amount. Veterans with “total service-connected disabilities,” including those receiving compensation at the 100% level due to individual unemployability caused by service-connected disabilities, as well as their surviving spouses, may be eligible. Interested individuals are encouraged to contact the Seneca County Auditor’s Office to determine eligibility.
Auditor Adkins noted that more than 3,900 homeowners in Seneca County benefited from the Homestead Exemption program in 2024, with an average annual reduction of approximately $350 in real estate taxes. Homeowners who qualified for the Homestead Exemption in a prior year but did not enroll may still apply. Applications submitted by December 31, 2025 may allow for adjustments to 2024 real estate taxes, subject to income qualifications. Please contact the Auditor’s Office for details.
Homeowners who are already receiving the Homestead Exemption do not need to reapply. Additionally, those who received the exemption in 2013 or earlier are exempt from the household income requirement, even if they sell their current home and purchase another residence in Ohio.
To verify whether a property currently receives the Homestead Exemption, visit the Seneca County Auditor’s website and select “Search.” Enter your last name, open your property record, then select the “Tax” tab or scroll to the bottom of the page to find the “Homestead Reduction” listed in the itemized tax information.
For additional information or assistance, please contact the Seneca County Auditor’s Office at 419-447-0692.
Q: What is the Homestead Exemption?
A: The Homestead Exemption allows senior citizens and permanently and totally disabled Ohioans to reduce their property tax burden by shielding some of the market value of their home from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt $25,000 of the market value of their home from all local property taxes. For example, through the Homestead Exemption, a home with a market value of $100,000 would be billed as if it is worth $75,000. The exact amount of savings will vary from location to location.
Q: Who qualifies for the new Homestead Exemption and when can I apply?
A: To qualify any Ohio resident homeowner who:
To qualify, an Ohio resident also must own and occupy a home as their principal place of residence as of Jan. 1, of the tax year for real property or Jan. 1, of the calendar year for manufactured home property. For individuals who own more than one home, the principal place of residence is the home where the person is registered to vote and the person’s place of residence for income tax purposes.
Q: How do I apply for the Homestead Exemption?
A: To apply, complete the application form (DTE 105A & E) Homestead Exemption application Form for Senior Citizens, Disabled Persons and Surviving Spouses. Then file it with your local county auditor. The form is available on this website under forms or at the top of this page.
Q: How do I show proof of age?
A: The application form requires individuals to report their age and date of birth, and it is signed under penalty of perjury. Ohio law also provides that anyone who makes a false statement for purposes of obtaining a Homestead Exemption is guilty of a fourth-degree misdemeanor. Individuals convicted of such a misdemeanor are ineligible to receive the Homestead Exemption for the three years following the conviction and must pay any improperly exempt tax, plus interest. Applicants must provide a birth certificate, driver’s license or state identification to demonstrate proof of age.
Q: What documentation do I need to provide to prove my disability?
A: If you are claiming a physical disability, you must have the certificate DTE105E signed by a physician licensed to practice medicine in Ohio. If you are claiming mental disability, you must have the certificate signed by a physician or psychologist licensed to practice in Ohio. You may also submit a certificate from any state or federal agency that classifies you as permanently and totally disabled.
The forms are available from the county auditor and on this website under forms.
Q: For estate planning purposes, I placed the title to my property in a trust. Can I still receive the Homestead Exemption?
A: You are eligible for the Homestead Exemption if all of the following are true:
Q: Will I have to apply every year to receive the Homestead Exemption?
A: No. However, if your circumstances change and you no longer qualify for the Homestead Exemption, you must notify the county auditor.
Q: I’ll save quite a bit of money through the Homestead Exemption. Will this hurt my local schools?
A: The State of Ohio reimburses school districts and local governments for the amount of revenue taxpayers save through the Homestead Exemption. Local governments and schools do not lose out.