100% Disabled Veteran Homestead Exemption (Partial Property Tax Reduction)
Reduces taxable market value of a disabled veteran's home by $58,000 for tax year 2026 (annually adjusted for inflation per HB 33).
Who qualifies
- Requires 100%+ VA disability rating
- Ohio residency
How to apply
~$870/yr (varies by county millage)
Apply through the official Ohio agency.
Open applicationDetails
Eligibility
Veteran with a 100% service-connected VA disability rating, or rated as individually unemployable (TDIU) at the 100% compensation rate. No income limit. Must own and occupy the home as a primary residence in Ohio. Honorable discharge required. Eligible surviving spouses may continue the exemption until remarriage.
Exemption amount
$58,000 of market value for tax year 2026 (annually adjusted for inflation per HB 33). At a typical Ohio effective tax rate of ~1.5%, this saves roughly $870/year. Confirm the current year's figure with your county auditor.
Note
Ohio SB 92 (136th General Assembly) would convert this to a FULL property tax exemption but has not yet been enacted into law.
How to apply
File Form DTE 105I (Homestead Exemption Application for Disabled Veterans) with your county auditor on or before December 31.
Always confirm current rates and rules with the Ohio state agency before applying.
Other Ohio Tax Benefits
Military Retirement Pay State Income Tax Exemption
Full exemption of military retirement pay and SBP payments from Ohio state income tax.
Varies by retirement pay (~$825/yr savings on $30K at 2.75%)
Active Duty Pay State Income Tax Deduction
Active duty service members stationed outside Ohio can deduct military pay from Ohio income tax.
Full exclusion of military pay from state income tax
See every benefit you qualify for in Ohio
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