Delaware County homeowners who qualify for Ohio’s homestead exemption but have not yet applied must submit their applications by Thursday, Oct. 29, to receive an additional one-time property-tax credit, according to the county Auditor’s Office.

The credit, authorized by House Bill 479, is separate from the regular homestead exemption. The standard state application deadline for the exemption itself runs through Dec. 31. But Delaware County Auditor George Kaitsa's office says homeowners who wait past Oct. 29 will lose the additional one-time benefit, 1808Delaware reported.

HB 479 took effect Sept. 23 and set aside $350 million statewide for a one-year property-tax reduction for qualifying homestead recipients. Kaitsa's office has not published a per-household dollar estimate for the credit. In Wood County, the auditor's office estimated the credit at roughly $450 to $500 per eligible home, according to BG Independent Media. The final amount statewide will depend on how many homeowners qualify.

Homeowners already receiving the homestead exemption do not need to file a new application. The Oct. 29 deadline applies to people eligible to file for the first time in 2026 who have not yet done so.

Who qualifies

The homestead exemption reduces property taxes on a qualifying owner's principal residence. For tax year 2026, the standard exemption shields up to $29,700 of a home's market value from taxation, according to the Ohio Department of Taxation. The enhanced exemption for qualifying disabled veterans or certain surviving spouses shields up to $59,400.

To qualify for the means-tested exemption, a homeowner must own and occupy the property as a principal residence and meet one of these conditions:

  • Age 65 or turning 65 during 2026
  • Permanently and totally disabled as of Jan. 1, 2026
  • An eligible surviving spouse of someone who received the exemption

The 2026 modified adjusted gross income limit is $41,000. That cap does not apply to qualifying disabled veterans, their surviving spouses, or surviving spouses of public service officers killed in the line of duty.

How to apply

The Delaware County Auditor's Homestead Program page links to the DTE 105A application. Disability applicants also need a certification form. Because the deadline is close, 1808Delaware noted that applicants should confirm submission requirements directly with the Auditor's Office rather than assume mailing the form on Oct. 29 will be sufficient.

The office is at 145 N. Union St. in Delaware and can be reached at 740-833-2900.