If you own a home in Butler County, Ohio, three programs can lower your property tax bill: the Homestead Exemption, the Owner-Occupancy Credit, and the Current Agricultural Use Value (CAUV) program for farmland. Each is administered by the County Auditor, and each has its own eligibility rules, forms, and deadlines. The Butler County property tax break most homeowners use is the Homestead Exemption, which cuts $26,200 off the taxable value of a primary residence for qualifying seniors, disabled residents, and certain surviving spouses.
Homestead Exemption
The Homestead Exemption reduces the taxable value of your primary residence by $26,200. To qualify for tax year 2026, you must own and occupy the home as your principal residence on January 1 of that year and meet one of these conditions:1Butler County Auditor. Homestead Exemption
- You are at least 65 years old.
- You have been certified as permanently and totally disabled.
- Your deceased spouse was receiving the Homestead Exemption in the year they died, and you were at least 59 years old on the date of death.2Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value
An income cap also applies. For tax year 2026, based on your 2025 Ohio income tax return, your Ohio Adjusted Gross Income must be $41,000 or less.1Butler County Auditor. Homestead Exemption The Ohio Department of Taxation adjusts this figure annually for inflation, so verify the current number before you apply. One exception: if you have been receiving the Homestead Exemption continuously since 2013, no income limit applies to you.
Ohio Adjusted Gross Income appears on line 3 of your state return (Form IT 1040).3Ohio Department of Taxation. Income – General Information If you aren’t required to file an Ohio return, provide alternative proof of income such as Social Security statements or pension records.
Enhanced Exemption for Disabled Veterans
Disabled veterans qualify for an enhanced version that doubles the reduction to $52,300 of taxable value. Surviving spouses of public safety officers killed in the line of duty also qualify at this higher amount.2Ohio Legislative Service Commission. Ohio Revised Code 323.152 – Reductions in Taxable Value Disabled veteran applicants must provide documentation of their service-connected disability when filing.4Ohio Legislative Service Commission. Ohio Revised Code 323.153 – Application for Reduction in Real Property Taxes
Owner-Occupancy Credit
The Owner-Occupancy Credit, sometimes still called the 2.5% rollback, is a separate reduction on your primary residence. To qualify, you must own and occupy the home as your principal residence on January 1 of the year you apply. Your principal residence is where you are registered to vote and where you file your state income taxes. Only one credit is allowed per person or married couple statewide.5Ohio Department of Taxation. Application for Owner-Occupancy Tax Reduction
There is an important limit. The credit applies only to tax levies passed before the November 2013 election.6Butler County Treasurer. Exemptions and Credits Levies approved after that date don’t qualify, so actual savings shrink as older levies expire and newer ones take their place. Most Butler County homeowners still get something from the credit, but don’t expect a full 2.5% reduction across your whole bill.
Current Agricultural Use Value for Farmland
If you own farmland, CAUV lets the Auditor tax it based on what it produces rather than what a developer might pay for it. Qualifying acreage is reassessed at its farming value instead of its market value, and the drop in assessed value is often substantial.
To qualify, the land must be devoted exclusively to commercial agricultural use. The specific rules depend on acreage:7Ohio Legislative Service Commission. Ohio Revised Code 5713.30 – Agricultural Land Definitions
- Ten acres or more must have been used exclusively for commercial farming, timber production, or livestock for the three calendar years before you apply.
- Under ten acres must meet the same exclusive-use requirement and have produced an average gross income of at least $2,500 per year over the prior three years.
You file with the Butler County Auditor between the first Monday in January and the first Monday in March, using Form DTE 109. There is a one-time $25 application fee.8Ohio Legislative Service Commission. Ohio Revised Code 5713.31 – County Auditor to Value Land for Real Property Tax Purposes Once enrolled, a renewal application arrives each year and must be returned before the first Monday in March to keep the reduced valuation.
Recoupment If You Convert the Land
Converting CAUV-enrolled land to a non-agricultural use triggers a recoupment charge. The county bills you for the tax savings you received during the three years immediately before the conversion.9Ohio Legislative Service Commission. Ohio Revised Code 5713.34 – Portion of Tax Savings on Converted Land It becomes a lien on the property and is collected with your regular taxes.10Ohio Legislative Service Commission. Ohio Revised Code 5713.35 If you’re considering selling farmland to a developer or building on part of your acreage, run the recoupment numbers first. Three years of savings on high-value land adds up quickly.
The same recoupment applies if you simply stop returning your annual renewal. The Auditor is required to revalue the land at full market value and charge back the difference for the current year plus the three preceding years.
Deadlines and How to File
Homestead Exemption and Owner-Occupancy Credit applications must be filed by December 31 of the tax year for which you want the reduction.11Ohio Department of Taxation. DTE 105A – Homestead Exemption Application for Senior Citizens, Disabled Persons and Surviving Spouses CAUV runs on a different clock: the filing window is the first Monday in January through the first Monday in March.
Butler County accepts applications three ways. You can submit them in person at the Auditor’s Real Estate Division in Hamilton, mail them by certified mail (which gives you a delivery record if timing is ever disputed), or file online through the county’s SmartFile portal.12Butler County Auditor. Homestead Forms If you file online, save your confirmation receipt.
Approved reductions show up as a credit on your next semi-annual tax bill from the County Treasurer. If you file close to the deadline, the credit may not appear until the following billing cycle, but it will be retroactive to the tax year you applied for.
Documents to Gather Before You Apply
Each program uses a different form, and having the paperwork ready avoids the delays that catch most applicants.
For the Homestead Exemption, file Form DTE 105A with:
- Proof of age (driver’s license or birth certificate), disability certification from a licensed physician, or a Social Security disability award letter
- Your Ohio Adjusted Gross Income from line 3 of your Ohio IT 1040, or Social Security and pension statements if you don’t file a state return
- Your property’s parcel number from your most recent tax bill
For the Owner-Occupancy Credit, file Form DTE 105C. The main requirement is proof that you own and occupy the home as your primary residence.5Ohio Department of Taxation. Application for Owner-Occupancy Tax Reduction
For CAUV, file Form DTE 109 with detailed maps showing soil types and land-use areas, plus documentation of farming activity and income for the prior three years.
One local quirk: Butler County parcel numbers are not the ten-digit format used in some other counties. Most real estate parcels are a letter followed by 13 digits, for 14 characters total. Manufactured home parcels are a letter followed by 7 digits.13Butler County Treasurer. Glossary of Tax Bill Terms Copy it exactly as it appears on your bill.
If Your Application Is Denied
A denial isn’t the end. Start by calling the Auditor’s office to find out why the application was rejected. Most rejections come from fixable problems: a missing signature, an outdated income document, an incorrect parcel number. Refiling with corrected paperwork usually resolves them without a formal proceeding. If the issue can’t be worked out at the county level, Ohio’s Board of Tax Appeals hears disputes between taxpayers and taxing authorities.