Ohio · Disability Exemption
Ohio gives veterans with a 100% service-connected disability an enhanced homestead exemption — a larger benefit than the standard homestead exemption, and with no income test. It shields a set amount of the home's market value from property tax. That dollar amount is set in Ohio law and adjusted periodically, so we don't quote a fixed figure here — confirm the current year's amount with your county auditor. You apply with Form DTE 105I at your county auditor.
| Enhanced (disabled veteran) | Standard homestead | |
|---|---|---|
| Who | 100% service-connected disabled veteran (or 100% IU) | Age 65+ or permanently disabled homeowners |
| Income test | None | Income-tested |
| Benefit | A larger set amount of market value exempt (amount set by statute — confirm current figure with county) | A smaller set amount of market value exempt |
| Apply with | Form DTE 105I, county auditor | Form DTE 105A, county auditor |
Source: Ohio Department of Taxation — confirm the current exemption amount with your county auditor.
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. General educational information, not legal or tax advice — verify 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.
Ohio's enhanced exemption has no income test, which makes it broadly useful for 100%-rated veterans. Because the exempt amount is set by statute and changes over time, I don't plan around a fixed number — I point veterans to the county auditor for the current figure and account for the tax savings in the housing-cost picture once it's confirmed.
— Chad Evers, Mortgage Loan Originator, NMLS #2822744. Educational, not individualized advice.
See also: exemption by state (overview) · VA funding fee exemption
Have a question about your VA benefit or a property tax exemption? Ask for an educational review.
Thanks — we serve this state. Start your educational Financial Brief or book a 30-minute review. The exemption itself is filed with your county auditor (Form DTE 105I).
We currently serve Ohio, Maryland, Tennessee, and Florida. For Ohio specifically, your county auditor and the Ohio Department of Taxation are the authorities on this exemption.
Educational only — not a commitment to lend, an offer of credit, a determination of eligibility, or tax/legal advice. Loans are originated through Focus Home Mortgage Inc., NMLS #2769672. Equal Housing Lender. Currently serving OH, MD, TN, FL.
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.
