property taxstate

Enhanced Homestead Exemption for Disabled Veterans — and It Continues for the Surviving Spouse

$50,000 of true value exempted in the Revised Code — $56,000 as adjusted for tax year 2024, collected 2025 — with no income test at all, where the ordinary Ohio homestead exemption is both smaller and income-limited. The reduction continues for the surviving spouse through the tax year in which they die or remarry, with no age condition.

Verified August 27, 2026

What this benefit is

What it's worth: $50,000 of true value in the Code — $56,000 as adjusted for tax year 2024

$50,000 is the figure in the Revised Code. The tax commissioner adjusts homestead amounts for inflation by the GDP deflator and certifies the result to county auditors, so the operative figure for a given tax year is higher.
County auditors published $56,000 of market value for tax year 2024, collected in 2025. The tax year 2025 figure was not established from the sources reviewed — confirm the current year's amount with your county auditor.
R.C. 323.152 continues the same reduction for the surviving spouse of the disabled veteran through the tax year in which the surviving spouse dies or remarries.
There is NO age condition on the surviving spouse continuation, unlike the ordinary homestead exemption.
The reduction applies to only one homestead owned and occupied by the disabled veteran.

Who is entitled to it

You served in the U.S. armed forces.
You were discharged or released under honorable conditions.
You hold a total disability rating for a service-connected disability.
You are rated totally disabled based on individual unemployability, which §323.152 names in terms.
You own and occupy the homestead.
Your home is in Ohio.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: December 31

1Bring a VA letter showing the total rating, or total rating based on individual unemployability.
2File with the county auditor. This is the same office that handles the ordinary homestead exemption.
3If you were refused the ordinary exemption because of income, say so — the veteran version has no income test and the refusal does not carry across.

Form: DTE 105I
File with: Your county auditor
Documents you will need: va benefit summary letter · dd214
Automatic until something changes: Granted once and carried forward. You must report a change in ownership, occupancy or status.

Worth knowingThe income test is the whole point of this record. Ohio’s ordinary homestead exemption for those 65 and over is limited by Ohio adjusted gross income; the disabled veteran version removes that limit and raises the amount. A veteran turned away on income should be re-tested here.

Worth knowing§323.152 names individual unemployability in terms — "a total disability rating for compensation based on individual unemployability". A veteran rated 70% and paid at the 100% rate through IU qualifies, which is not true of every state in this corpus.

Worth knowingA surviving spouse continues the reduction, from the year the veteran dies through the tax year in which the surviving spouse dies or remarries.

Known gapWe publish the $50,000 statutory figure and not the current inflation-adjusted amount. The tax commissioner certifies the adjusted figure to county auditors by 1 December each year for the second ensuing tax year, and we could not retrieve the current certification.

Sources

authority · statuteOhio Rev. Code §323.152
authority · statuteOhio Rev. Code §323.153 (application)

Why only one source type: Both cited sources are statutes. The Department of Taxation reorganised its forms directory and the DTE 105I operating page could not be captured and hashed on the verification date.

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.