Disabled Veteran Property Tax Homestead Exemption

Ohio

2020

No Variation in Receipt of Benefits

Exemption

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.

Exemption from assessed value

Residential

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.

Age

Disability

Homeowner

Veteran

Surviving Spouse

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 government is unable to exercise an option

No local option regarding program features

State reimburses all of the local government tax loss

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

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