Ohio Form HSP-1 is the Homestead Exemption Application for Senior Citizens, Disabled Persons, and Surviving Spouses that qualifying Ohio homeowners file with their county auditor to reduce the taxable value of their primary residence by up to $28,000 in market value under Ohio Revised Code §323.152. The form is issued by the Ohio Department of Taxation (Tax Form DTE 105A, commonly indexed as HSP-1 by county auditors) and must be received by the county auditor on or before December 31 of the year for which the exemption is sought.
Filing the wrong box, missing the income test, or skipping the disability proof can cost a senior homeowner roughly $400–$600 per year in property tax savings, and the Ohio Department of Taxation reports that more than 750,000 Ohio homeowners received the homestead reduction last year, with a measurable rejection rate tied to incomplete income documentation and missing signatures.
This article walks you through every line of HSP-1 with named examples, three full scenario tables, and the consequences of each common mistake.
- 📝 How to fill out every box on Ohio Form HSP-1 line by line
- 💰 The exact Ohio Adjusted Gross Income (OAGI) limit and how to calculate it
- 🧓 How seniors, disabled filers, and surviving spouses each qualify differently
- 🏛️ Where to file with your county auditor and what to attach
- ⚠️ The mistakes that trigger denial and how to fix a rejected application
What the Form Is and Who Must File It
Ohio Form HSP-1, officially titled DTE 105A — Homestead Exemption Application for Senior Citizens, Disabled Persons, and Surviving Spouses, is the application a homeowner uses to ask the county auditor to remove up to $28,000 of the home’s true value from property taxation. The form is authorized by Ohio Revised Code §323.151 through §323.157 and is administered locally by the 88 Ohio county auditors under the supervision of the Ohio Department of Taxation. The current revision date stamped on the form is Rev. 9/23, and you should confirm that date in the lower-left corner before you sign.
Three groups must file HSP-1 to claim the reduction. The first group is homeowners 65 or older at any time during the year for which the exemption is sought. The second group is permanently and totally disabled homeowners, regardless of age, who can prove disability through a federal or state agency. The third group is surviving spouses of a person who was already receiving the homestead exemption, where the surviving spouse was at least 59 on the date the spouse died.
The exemption also has an income test for filers who first qualified after 2013. The applicant’s Ohio Adjusted Gross Income (OAGI) plus the OAGI of the spouse, taken from line 3 of Ohio Form IT 1040, cannot exceed the threshold the Ohio Tax Commissioner publishes each year, which is $38,600 for tax year 2025 applications. Filers who were already on the exemption rolls before 2014 are “grandfathered” and do not need to meet the income test, but they still file HSP-1 the first time they move or change ownership.
A separate but related form, DTE 105E, is the Certificate of Disability that disabled filers attach to HSP-1. Veterans with a 100% service-connected disability use DTE 105I instead and receive a larger $52,300 reduction under Ohio Revised Code §323.152(A)(2)(b). Knowing which companion form you need before you start saves a return trip to the auditor’s window.
Before You Start: Documents and Information You Need
Gathering everything before you open the form keeps you from guessing on dates, parcel numbers, or income figures that the auditor will cross-check against county and state records. Missing one item is the single biggest cause of a pending status that drags into the next tax year.
Use this pre-filing checklist and bring every item with you, or scan them if you are filing by mail.
- Government-issued photo ID showing your date of birth, because the auditor must confirm you turned 65 during the qualifying year and a missing ID will pause the file.
- The parcel number for your home, found on your most recent tax bill or on the county auditor’s property search, because writing the wrong parcel attaches your exemption to a neighbor’s lot.
- Proof of ownership such as your recorded deed or a DTE 101 Statement of Conveyance, because the auditor must see your name on title as of January 1 of the application year.
- Your prior year Ohio IT 1040 showing line 3 (Ohio Adjusted Gross Income), because OAGI is the figure that controls income eligibility.
- Your spouse’s prior year Ohio IT 1040 if you are married, because the income test combines both spouses even if only one owns the home.
- A copy of the death certificate if you apply as a surviving spouse, because the auditor must verify the date of death and your age on that date.
- A completed DTE 105E disability certificate signed by a physician, psychologist, or recognized agency, because a disability claim without DTE 105E is denied automatically.
- A copy of your Social Security disability award letter or VA rating letter as a backup, because some county auditors accept these in lieu of DTE 105E for federal disabilities.
- The address of any other home you own in Ohio or out of state, because the homestead exemption only applies to one primary residence nationwide.
- A pen with black or blue ink if you file on paper, because some auditors reject pencil or red ink as non-archival.
Where to Get the Form and How to Access It
You can download Form HSP-1 (DTE 105A) directly from the Ohio Department of Taxation real property forms page as a fillable PDF. Every Ohio county auditor also posts the same form on the auditor’s website, and a current list of all 88 county auditor websites is maintained at the Ohio County Auditor and Treasurer Websites directory. The form is identical statewide, but each county may add a cover sheet with that county’s mailing address and any local attachment requirements.
Paper copies are available in person at every county auditor’s office during regular business hours. If you cannot travel, most offices will mail you a paper copy on request by phone, and senior centers and Area Agencies on Aging through the Ohio Department of Aging keep stacks during tax season. Public libraries in Ohio carry the form during the fall filing window from September through December.
The fillable PDF is the cleanest route because it forces you to type rather than write, which removes the most common rejection reason: illegible handwriting in the parcel number or signature block. Save the PDF locally before you start typing, because the version hosted on the state site does not auto-save your entries. Once you finish, print it, sign it in ink, and scan or photocopy it for your own records.
A handful of larger counties — including Franklin County, Cuyahoga County, and Hamilton County — accept HSP-1 through an online portal. The portal walks you through the same fields and uploads supporting documents, but the legal form behind the portal is still DTE 105A.
Step-by-Step: How to Fill Out Ohio Form HSP-1 Line by Line
Form HSP-1 (DTE 105A) is a one-page form with a back-page certification section, but every box matters. The instructions below follow the boxes in the exact order they appear on the Rev. 9/23 version. Use the official field names verbatim, because your county auditor matches the boxes to the county’s parcel database character by character.
County Name (Top of Form)
This field asks which Ohio county the home sits in. Write the county name in capital letters in the blank at the very top of the form, with no abbreviations and no “County” suffix. Maria Lopez, who lives at 412 Oak Street in Columbus, writes FRANKLIN. If your home straddles two counties along a township line, use the county that bills your real estate taxes, not the county where you receive mail. The most common mistake on this field is writing the city instead of the county, which causes the auditor to reject the form because the form will be routed to the wrong office. A misconception filers carry is that “county” means the school district; school district has its own line later.
Tax Year for the Application
This field asks which tax year you want the exemption to apply to. Enter the four-digit calendar year in MM/YYYY format only if the form requests it; otherwise enter only the year (for example, 2026). Carlos Rivera, who turned 65 in March 2026, writes 2026 because he wants the reduction to apply to taxes payable in 2027 on the 2026 tax year. The nuance is that Ohio property taxes are billed one year in arrears, so the “tax year” is the year the value is assessed, not the year you pay the bill. The common mistake is writing the bill year (2027) instead of the tax year (2026), which causes the auditor to apply the exemption a year late and you lose 12 months of savings. A misconception is that you must wait until you actually receive a tax bill to apply; you do not.
Original Application or Continuing Application Box
This field asks whether this is your first time applying or whether you are continuing an existing exemption after a move or ownership change. Check exactly one box: Original Application if you have never received the homestead reduction on this home, or Continuing Application if you previously received it and something changed. Janet Park, who has received the exemption on her Toledo home for nine years and just transferred title into a revocable trust, checks Continuing Application. The edge case is filers who moved from one Ohio home to another within the same county; that is still an Original Application on the new parcel. The common mistake is checking Continuing when you simply want to renew, but the exemption renews automatically each year — you only refile after a triggering event. The misconception is that you must reapply every year; you do not.
Applicant’s Full Name
This field asks for the legal name of the homeowner who is claiming the exemption. Write your name as it appears on your deed and your Social Security card, last name first, then first name, then middle initial. Aisha Thompson-Greene writes THOMPSON-GREENE, AISHA M. If your deed shows a maiden name and your ID shows a married name, write the deed name and attach a copy of your marriage certificate. The common mistake is using a nickname like Liz instead of Elizabeth, which causes a name-matching failure against the county’s grantor index. The misconception is that the name on your driver’s license controls; the name on the recorded deed controls.
Applicant’s Date of Birth
This field asks for the applicant’s date of birth in MM/DD/YYYY format. Enter the date with two-digit month, two-digit day, and four-digit year, separated by slashes. Marcus Johnson, born June 4, 1960, writes 06/04/1960. The nuance is that you qualify for the senior exemption in any year you turn 65, even if your birthday is December 31, so do not assume you must already be 65 on January 1. The common mistake is writing the year as 60 instead of 1960, which causes the system to read the date as 2060 and flag the application as ineligible. The misconception is that the auditor relies on your driver’s license to set your age; the auditor relies on this box and on the photo ID you attach.
Social Security Number
This field asks for the applicant’s nine-digit Social Security number. Write the digits in the standard ###-##-#### format with hyphens, not spaces. Maria Lopez writes 123-45-6789. The nuance is that joint owners each provide their own SSN on a separate line; do not combine numbers. The common mistake is leaving this blank for privacy reasons, which causes the auditor to deny the application because Ohio Revised Code §323.153 requires the SSN to verify income against state tax records. The misconception is that the SSN becomes public; it does not, because Ohio law treats this field as confidential.
Spouse’s Full Name and SSN
This field asks for the same information for the applicant’s spouse, if married. Enter the spouse’s name in the same last-first-middle format and the spouse’s SSN with hyphens. Carlos Rivera, married to Sofia Rivera, writes RIVERA, SOFIA L and 987-65-4321. The edge case is a spouse who lives in a nursing home and is not on the deed; you still list the spouse here because Ohio combines spousal income for the OAGI test. The common mistake is leaving this blank when only one spouse is on the deed, which causes the auditor to ignore spousal income and later claw back the exemption. The misconception is that an unmarried partner must be listed; only a legal spouse goes here.
Property Address
This field asks for the street address of the home you are claiming the exemption on. Write the full street number, street name, unit number if any, city, and ZIP code. Aisha Thompson-Greene writes 412 OAK STREET, COLUMBUS, OH 43215. The nuance is that a rural address with a fire number rather than a street name uses the fire number exactly as it appears on the deed. The common mistake is using a P.O. Box, which causes automatic denial because a P.O. Box is not a residence. The misconception is that a mailing address and a property address are the same; they are not, and only the property address goes here.
Parcel Number
This field asks for the unique parcel identifier the county auditor uses to track your home. Copy the number exactly as it appears on your most recent tax bill, including all dashes and decimal points. Marcus Johnson writes 010-123456-00. The nuance is that some counties use 10 digits and others use 18; use the format your county prints. The common mistake is transposing two digits, which causes the exemption to attach to the wrong parcel and the rightful homeowner to keep paying full tax. The misconception is that the address alone is enough; the parcel number is the legal identifier and it controls.
School District Name and Number
This field asks for the public school district where your home sits and its four-digit code. Enter both. Janet Park writes TOLEDO CITY SD 4801. The school district number is on your annual tax bill or in the Ohio school district directory. The common mistake is writing the district where you used to live or where your grandchildren attend, which causes the local school district levy to bill incorrectly. The misconception is that this affects your eligibility; it does not — it only routes the local share of the reduction to the right district.
Date You Acquired the Home
This field asks the date you took title to the home. Enter the date in MM/DD/YYYY from your recorded deed. Carlos Rivera, who closed on September 14, 2018, writes 09/14/2018. The nuance is that for a home held in a revocable trust, use the date you transferred it into the trust, not the original purchase date, and attach the trust schedule. The common mistake is using the closing date listed on the HUD-1 instead of the recording date, which can be off by several days. The misconception is that you must own the home for five years before applying; there is no holding period — only that you owned and occupied as of January 1 of the tax year.
Are You the Surviving Spouse Box
This field asks whether you are applying as the surviving spouse of a previously qualified homeowner. Check Yes or No. If yes, enter the deceased spouse’s name and date of death. Sofia Rivera, whose husband died March 2, 2025, writes RIVERA, CARLOS A and 03/02/2025. The nuance is that you must have been at least 59 on the date of death to keep the exemption; if you were 58, you reapply only when you reach 65. The common mistake is checking Yes without attaching the death certificate, which pauses the file. The misconception is that you must remarry to lose the exemption; remarriage before age 65 ends the surviving-spouse exemption immediately.
Disability Box and DTE 105E Attachment
This field asks whether you are applying based on permanent and total disability. If yes, attach a completed DTE 105E Certificate of Disability signed by a physician, or attach an SSA or VA disability award letter. Aisha Thompson-Greene, who has been on SSDI since 2019, attaches her SSA award letter and writes SSA — Awarded 04/12/2019. The edge case is a temporary disability, which does not qualify; only permanent and total disability counts. The common mistake is writing “disabled” without attaching proof, which causes denial. The misconception is that any VA rating qualifies; it must be permanent and total or 100% service-connected.
Ohio Adjusted Gross Income (OAGI) Line
This field asks for the combined OAGI of the applicant and spouse from line 3 of the most recent Ohio IT 1040. Enter the dollar amount with no cents. Marcus Johnson, whose 2025 IT 1040 shows line 3 as $34,200, writes $34,200. The nuance is that if you did not file an Ohio return because your income was below the filing threshold, attach a DTE 105H income worksheet to reconstruct OAGI. The common mistake is using federal AGI from your 1040 instead of Ohio OAGI, which is usually higher and can push you over the limit. The misconception is that Social Security counts toward OAGI; it does not, because Ohio excludes Social Security from OAGI.
Other Homestead Claims Box
This field asks whether you are receiving a homestead-type exemption on any other property in Ohio or any other state. Check Yes or No. Janet Park, who sold her Florida condo in 2023, writes No. The nuance is that a Florida homestead exemption you forgot to cancel will disqualify you in Ohio; cancel the out-of-state exemption first. The common mistake is checking No while still holding a Michigan Principal Residence Exemption, which the auditor cross-checks through interstate data sharing. The misconception is that owning a vacation cabin disqualifies you; only claiming homestead on the cabin disqualifies you.
Applicant Signature and Date
This field asks for your handwritten signature and the date you sign. Sign in ink in your normal signature, then write the date in MM/DD/YYYY. Maria Lopez signs Maria Lopez and writes 11/03/2026. The nuance is that an electronic signature is allowed only if the county portal supports it; a typed name on a paper form is not a valid signature. The common mistake is signing with initials instead of a full signature, which causes the auditor to reject the form as unsigned. The misconception is that a notary is required; a notary is not required for HSP-1.
Spouse Signature
This field asks for the spouse’s signature if the spouse is also a titled owner. The spouse signs in ink and dates the signature. Sofia Rivera signs Sofia Rivera and dates 11/03/2026. The nuance is that if the spouse is incapacitated, an attorney-in-fact may sign and must attach the power of attorney. The common mistake is leaving this blank when both spouses are on the deed, which causes the form to be treated as incomplete. The misconception is that one spouse can bind both; on a joint deed, both must sign.
Auditor Use Only Section
This field is for the county auditor’s internal coding and approval. Leave it blank. The auditor enters the date received, the approval code, and the reduction amount. The common mistake is filling in this box thinking it asks for your tax bill total, which contaminates the form and forces the auditor to issue a corrected copy. The misconception is that you should write your phone number here; your phone number, if requested, goes only in the contact line above the signature block.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs that show how three different filers complete HSP-1 from top to bottom. Each table has two columns and at least eight rows so you can see what the actual entries look like.
Scenario 1: Maria Lopez — First-Time Senior Filer in Franklin County
| Form Section | What Maria Enters |
|---|---|
| County Name | FRANKLIN |
| Tax Year | 2026 |
| Original or Continuing | Original Application |
| Applicant’s Full Name | LOPEZ, MARIA E |
| Date of Birth | 07/22/1961 |
| Social Security Number | 123-45-6789 |
| Property Address | 412 OAK STREET, COLUMBUS, OH 43215 |
| Parcel Number | 010-123456-00 |
| OAGI | $28,400 |
| Disability Box | No |
| Signature and Date | Maria Lopez — 11/03/2026 |
Scenario 2: Marcus Johnson — Disabled Filer in Cuyahoga County
| Form Section | What Marcus Enters |
|---|---|
| County Name | CUYAHOGA |
| Tax Year | 2026 |
| Original or Continuing | Original Application |
| Applicant’s Full Name | JOHNSON, MARCUS T |
| Date of Birth | 06/04/1972 |
| Social Security Number | 234-56-7890 |
| Property Address | 2188 MAPLE AVE, CLEVELAND, OH 44109 |
| Parcel Number | 123-45-678 |
| Disability Box | Yes — SSA Award 04/12/2019 |
| Attached | SSA Award Letter and DTE 105E |
| OAGI | $22,150 |
| Signature and Date | Marcus Johnson — 10/15/2026 |
Scenario 3: Sofia Rivera — Surviving Spouse Continuing Application in Hamilton County
| Form Section | What Sofia Enters |
|---|---|
| County Name | HAMILTON |
| Tax Year | 2026 |
| Original or Continuing | Continuing Application |
| Applicant’s Full Name | RIVERA, SOFIA L |
| Date of Birth | 01/18/1964 |
| Social Security Number | 987-65-4321 |
| Surviving Spouse Box | Yes — RIVERA, CARLOS A — 03/02/2025 |
| Property Address | 55 ELM CT, CINCINNATI, OH 45202 |
| Parcel Number | 088-0021-0145-00 |
| OAGI | $31,900 |
| Attached | Carlos Rivera death certificate |
| Signature and Date | Sofia Rivera — 09/28/2026 |
How to File the Completed Form
You file HSP-1 with the county auditor of the county where the home sits — not with the Ohio Department of Taxation and not with the IRS. The deadline is December 31 of the tax year for which you want the exemption, set by Ohio Revised Code §323.153(A). Late applications can be filed for the prior year using DTE 105G for one year of late filing.
Filing in person. Walk the signed form and attachments into the county auditor’s office during regular business hours. There is no filing fee. The auditor stamps your copy Received and that stamp is your proof of filing. Processing takes 4–8 weeks during peak season (October–December).
Filing by mail. Mail the signed form and attachments to your county auditor’s office at the address on the county auditor directory. Use certified mail with return receipt because the postmark and the green card together prove timely filing. There is no filing fee. Processing takes 6–10 weeks.
Filing online. Counties such as Franklin, Cuyahoga, and Hamilton accept HSP-1 through an online portal that accepts PDF uploads of attachments. The portal issues a confirmation number that serves as your proof of filing. There is no filing fee. Processing takes 3–6 weeks.
Filing by fax. A few counties accept fax filings, but fax is the least reliable channel because attachments often arrive unreadable. If you fax, follow up with a phone call and request a written confirmation. There is no filing fee.
Keep a complete copy of every page and every attachment for at least four years, because the auditor may audit your eligibility under Ohio Revised Code §323.153(D) and you may need to prove income.
What Happens After You File
The county auditor reviews your application against the county’s deed records, the Ohio Department of Taxation’s income database, and any disability documentation. You will receive a written notice — by mail or through your county portal — within 4–10 weeks confirming approval or denial. Approved applications appear as a Homestead Reduction line on your next property tax bill, which Ohio counties mail in January and June.
If the auditor denies your application, the notice will state the reason and your appeal rights. You have 60 days to appeal to the Ohio Board of Tax Appeals under Ohio Revised Code §5717.02. Common denial reasons include OAGI over the threshold, missing DTE 105E, or a deed that does not show your name as of January 1.
Once approved, the exemption renews automatically each year as long as you continue to own and occupy the home and your income stays under the threshold. You do not refile every year. You must notify the auditor within 60 days if you sell the home, move, or your income rises above the threshold, because failing to notify triggers a clawback of three years of reductions plus a 10% penalty.
If you discover an error after filing, submit a corrected HSP-1 marked Amended in the upper right corner along with a one-page letter explaining the change. Amendments are accepted up to the original December 31 deadline.
Mistakes to Avoid When Filling Out the Form
Even small errors cause large delays because the county auditor must match every field against state and county databases. The list below covers the ten mistakes that most often trigger denial.
- Writing the city instead of the county at the top. The form is routed to the wrong office and may be lost for weeks.
- Using a nickname instead of the deed name. The auditor cannot match the name to the grantor index and the file goes to pending.
- Entering federal AGI instead of Ohio OAGI. Federal AGI is usually higher and pushes filers over the income limit, causing wrongful denial.
- Leaving the Social Security Number blank. Ohio law requires the SSN, and a blank number triggers automatic denial.
- Transposing digits in the parcel number. The exemption attaches to the wrong parcel and your home keeps full tax.
- Using a P.O. Box as the property address. A P.O. Box is not a residence, so the auditor denies for non-occupancy.
- Forgetting to attach DTE 105E for a disability claim. Disability without DTE 105E or an SSA/VA letter is denied automatically.
- Skipping the spouse’s signature on a joint deed. Both titled owners must sign, and one signature is treated as incomplete.
- Checking Continuing Application for a new home. A new home is always an Original Application; the wrong box delays processing 4–6 weeks.
- Filing after December 31. A late form misses the tax year entirely; you must use DTE 105G to claim one prior year.
Do’s and Don’ts
The points below come from auditor staff who review thousands of HSP-1 forms each year and from the Ohio Department of Taxation Homestead FAQ.
Do:
- Do download the fillable PDF from the state forms page so the boxes are legible.
- Do confirm the Rev. 9/23 date in the lower-left corner so you are not using a stale version.
- Do attach a photocopy of the deed if your name on the deed differs from your ID.
- Do sign in ink with your full normal signature; initials are rejected.
- Do mail by certified mail with return receipt to lock in the postmark.
- Do keep a complete copy of every page and attachment for at least four years.
Don’t:
- Don’t use pencil or red ink, because some auditors archive only black or blue ink.
- Don’t enter income from your federal 1040; use line 3 of the Ohio IT 1040 instead.
- Don’t assume Social Security counts as income; Ohio excludes it from OAGI.
- Don’t check Continuing when you have moved; a move requires a new Original Application.
- Don’t leave the parcel number blank thinking the address is enough.
- Don’t wait until December 30 to file by mail; a delayed postmark misses the deadline.
Pros and Cons of Filing on Your Own vs. With Help
Most Ohioans file HSP-1 themselves because the form is short and the county auditor’s staff will help walk through it for free. Some filers — especially disabled veterans, surviving spouses, or filers with multiple properties — benefit from professional help.
Pros of filing on your own:
- Free. There is no filing fee and no preparer fee.
- Direct contact with the auditor. You can call the office and get answers tailored to your county.
- Faster turnaround for simple cases. A clean self-filing is processed in weeks.
- Privacy. Your SSN and income do not pass through a third party.
- Empowering. Learning the form means you can help a neighbor next year.
Cons of filing on your own:
- Risk of OAGI miscalculation if you have rental or pension income that complicates line 3.
- Risk of missing companion forms like DTE 105E or DTE 105I.
- No appeal coaching if the auditor denies the first time.
- Time cost for filers who are not comfortable with paperwork.
- Out-of-state homestead conflicts are easy to overlook and a tax pro will catch them.
For complex situations, a legal aid attorney or your local Area Agency on Aging through the Ohio Department of Aging can review the form for free.
FAQs
Do I have to refile Ohio Form HSP-1 every year?
No. Once approved, the homestead exemption renews automatically each year as long as you own and occupy the home and your OAGI stays under the threshold.
Is the homestead exemption available to renters?
No. Only owners who occupy the home as their primary residence as of January 1 of the tax year qualify under Ohio Revised Code §323.151.
Do I write my maiden name or married name in the Applicant’s Name box?
No rule about marital status — write the name exactly as it appears on the recorded deed, even if your ID shows a different name, and attach a marriage certificate if needed.
Does Social Security income count toward the OAGI limit?
No. Ohio excludes Social Security from Ohio Adjusted Gross Income, so Social Security benefits do not push you over the $38,600 threshold.
Can I file HSP-1 if I just turned 64 this year?
No for the senior track, but yes if you are permanently and totally disabled — disability has no age requirement under Ohio Revised Code §323.151(A)(2).
Do I list my spouse’s SSN if only I am on the deed?
Yes. Ohio combines spousal income for the OAGI test, so the spouse’s SSN goes in the Spouse SSN box even when the spouse is not on title.
Can I check both Original and Continuing if I am unsure?
No. Check exactly one box; checking both forces the auditor to call you for clarification and delays processing 2–4 weeks.
Do I need a notary to sign HSP-1?
No. A notary is not required; an in-ink signature in the Applicant Signature box is sufficient under Ohio Revised Code §323.153.
Can I claim the exemption on a second home or a vacation cabin?
No. The homestead exemption applies only to your primary residence, and claiming a homestead-type benefit elsewhere disqualifies you in Ohio.
Is there a fee to file Form HSP-1?
No. Ohio counties do not charge a filing fee for HSP-1, DTE 105E, DTE 105G, or DTE 105I.
Do I write the school district number even if the district has nothing to do with the exemption?
Yes. The school district number routes the local share of the reduction correctly, and leaving it blank causes the auditor to send the form back.
Can I file HSP-1 for a prior tax year I missed?
Yes, but only one year back, and you must use DTE 105G — the late-application form — alongside HSP-1.
Does a 100% service-connected VA rating get a larger exemption?
Yes. Veterans with a 100% permanent and total service-connected disability use DTE 105I and receive a $52,300 reduction instead of $28,000 under Ohio Revised Code §323.152(A)(2)(b).
Do I need to enter the Auditor Use Only box if I know my parcel’s reduction amount?
No. Leave the Auditor Use Only box completely blank — the auditor fills it during processing and any entry there voids the form.
Related reading
- How to Fill Out Ohio Form 561 (w/Examples) + FAQs
- How to Fill Out Ohio Form DTE-101 (w/Examples) + FAQs
- How to Fill Out Ohio Form DTE-23 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 1.0 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 13.0 (w/Examples) + FAQs
- How to Fill Out Ohio Probate Form 8.0 (w/Examples) + FAQs
- How to Fill Out Ohio Form IT-4708 (w/Examples) + FAQs