Property Tax Exemption · Ohio
Ohio provides an enhanced homestead exemption for veterans with a total service-connected disability — a larger benefit than the standard homestead exemption, and with no income test.
Ohio's homestead exemption shields part of a home's market value from property taxation. For qualifying disabled veterans, the state offers an enhanced version that exempts a larger amount than the standard exemption available to seniors and disabled homeowners. Critically, the disabled-veteran enhanced exemption is not subject to an income test.
The enhanced exemption removes a set amount of the home's market value from taxation. That figure is established in Ohio law and adjusted periodically, so it changes over time — confirm the current year's amount with your county auditor or the Ohio Department of Taxation rather than relying on an older number.
Legislation to expand this into a full exemption for totally disabled veterans has been introduced in Ohio but is not law as of 2026. The enhanced (partial) exemption described here is the current benefit. This page is general educational information, not legal or tax advice — verify the current rules and amount with your county auditor.
File the disabled-veteran homestead application (Form DTE 105I) with your county auditor, along with documentation of your 100% service-connected disability from the U.S. Department of Veterans Affairs. Filing deadlines apply, so check your county auditor for the current year deadline.
Next: see the national overview and how a property tax exemption fits the rest of your housing costs.
Ohio offers an enhanced homestead exemption to honorably discharged veterans with a total (100%) service-connected disability, including a 100% rating based on individual unemployability. It exempts a portion of the home's market value from property taxation and, unlike the standard homestead exemption, has no income test. Confirm current eligibility with your county auditor.
The enhanced exemption removes a set amount of the home's market value from taxation. That amount is established in Ohio law and adjusted periodically, so the exact figure changes over time. Proposals to expand it to a full exemption for totally disabled veterans have been introduced but are not law as of 2026. Confirm the current year's amount with your county auditor or the Ohio Department of Taxation before relying on it.
File the disabled-veteran homestead application (Form DTE 105I) with your county auditor, along with documentation of your 100% service-connected disability from the U.S. Department of Veterans Affairs. Filing deadlines apply, so check with your county auditor for the current year deadline.
