Disabled Veteran Property Tax Homestead Exemption





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Applicants are qualified for an exemption of up to $25,000 of the market value of their homes from all local property taxes. For real property, applications must be filed with the county auditor by 31 December of the first year in which the benefit is sought. For manufactured or mobile homes, applications must be filed by the first Monday in June.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Eligible property includes up to 1 acre associated with the homestead. Manufactured homes are also eligible for this exemption. The applicant must own and occupy a home, either real property or manufactured home property, as their principal place of residence for the year they apply. For individuals who own more than one home, only the principal place of residence qualifies for the exemption.

Eligibility Criteria





Surviving Spouse

Description of Eligibility Criteria

Eligibility is restricted to disabled veterans or are at least 65 years old or turning 65 in the year for which they are applying or are 100% disabled as a result of a service connected injury and who were discharged honorably. In order to qualify, the veteran must be disabled on 1 January of the year in which the benefit is sought. The surviving spouse is eligible if the deceased spouse was either permanently and totally disabled or 65 years old who applied and qualified for a reduction in taxes and the surviving spouse was between the ages of 59 and 64 on the date of the deceased spouse's death. Surviving spouses of first responders, public servants, and peace officers killed at the line of duty also qualify for the exemption. There is no income limitation.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses local governments for the cost of these tax credits.

Record ID



Effective beginning in tax year 2020, the surviving spouse of a "public service officer", "peace officer" and "First responders" killed in the line of duty now qualify for the exemption. This was enacted in 2020 HB17.


Ohio Rev. Code § 323.151 ~ § 323.157 (in effect for 2020)
Ohio Department of Taxation, Application for Homestead Exemption for Disabled Veterans and Surviving Spouses, (2020)
[https://www.tax.ohio.gov/portals/0/forms/real_property/DTE_105I.pdf Accessed 03/03/2021]
View Archived Source

Ohio Department of Taxation, Certificate of Disability for the Homestead Exemption (2019)
[https://tax.ohio.gov/static/forms/real_property/dte_105e.pdf accessed 03/03/2021]
View Archived Source
Ohio Department of Taxation, Real Property Tax- Homestead Means Testing
[https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing#:~:text=To%20apply%2C%20complete%20the%20application,with%20your%20local%20county%20auditor.&text=You%20will%20automatically%20receive%20the,year%2C%20if%20you%20otherwise%20qualify. accessed 03/03/2020]
View Archived Source
2020 Ohio Laws File No. TBA §1 (Amended HB 17)

Join Our Mailing List

Back to top