Jefferson County (Ohio) Auditor: Homestead Exemption

The credit is the State's (Revised Code 323.151 and 323.152; see the Ohio entry for the current amount, the unemployability route, the surviving spouse rule and the December 31 filing date). What the Auditor prints. The Auditor's site: "The homestead exemption provides a reduction in property taxes to any senior or disabled citizen on the dwelling that is the individual's principal place of residence and up to one acre of land of which an eligible individual is an owner. The reduction is equal to the taxes that would otherwise be charged on up to $25,000 of the market value of an eligible taxpayer's homestead." That $25,000 is the ordinary homestead's years-old figure; the Department of Taxation's inflation adjustments have since raised the slices, and for tax year 2026 real property the disabled veteran reduction is the tax on $59,400 of market value. The page names no form; the Department of Taxation's DTE 105I (the State entry carries it) is the application, filed with the county Auditor of the county of residence. Where. The Auditor's office is in the Jefferson County courthouse, 301 Market Street, Steubenville, Ohio 43952; the county's directory carries the phone. The county site is a single-page application whose pages render from JavaScript bundles; no homestead application PDF is posted on it.