What is the homestead exemption in Ohio and how do I claim it?

Ohio dramatically increased its creditor homestead in 2008 and indexes it for inflation.

1. Two Concepts

Ohio has (a) a property-tax homestead exemption for seniors and disabled persons administered by county auditors and (b) a creditor homestead applicable to all homeowners protecting equity from judgments.

2. Creditor / Bankruptcy Homestead

R.C. § 2329.66(A)(1) sets the homestead at $161,375 per debtor in 2024, indexed every three years for inflation. Married couples filing jointly may double the exemption to $322,750.

3. Automatic vs Declaration

The exemption auto-attaches to the principal residence — no recording is required.

4. Federal Bankruptcy Cap

Ohio opted out of federal exemptions (R.C. § 2329.662), so debtors use the state amount. BAPCPA § 522(p)'s $189,050 cap can apply if the property was acquired within 1,215 days of filing.

5. Property-Tax Homestead

R.C. § 323.152 provides a $26,200 (2024) reduction in taxable value for homeowners age 65 or older, permanently disabled, or surviving spouses, subject to an income cap of approximately $38,600. Disabled veterans receive an enhanced $52,300 reduction with no income test.

6. Filing Property-Tax Exemption

File Form DTE 105A with the county auditor by December 31 of the year for which the exemption is sought.

7. Spousal Protections

Dower rights under R.C. § 2103.02 give a non-titled spouse a contingent life estate; both spouses generally must sign to convey or mortgage.

8. Loss Triggers

Abandonment, sale without reinvestment, or income exceeding the cap (for the property-tax exemption) terminates the benefit.

9. Foreclosure & Forced Sale Exceptions

Purchase-money mortgages, mechanic's liens, tax liens, federal liens, and judgment liens recorded before homestead establishment override the exemption.

This is legal information, not legal advice.