How to apply for Ohio Enhanced Homestead Exemption for 100% Disabled Veterans (No Income Test)

Who it's for

Ohio shields $58,000 of a disabled veteran's home value from property tax (2025 tax year figure; the amount rises with inflation each year). The veteran must have a 100% VA disability rating — or a total rating based on individual unemployability — for a service-connected disability, with an honorable discharge. Unlike the standard senior homestead exemption, there is NO income test: the enhanced exemption applies at any income, and the shielded amount is double the senior amount. An unremarried surviving spouse who lived in the home when the veteran died keeps the full exemption. Apply once to the county auditor with the VA award letter; the exemption then renews automatically.

What you'll need

• VA award letter showing a 100% service-connected rating OR total disability based on individual unemployability
• DD-214 or other discharge paperwork showing honorable discharge
• Homestead Exemption Application for Disabled Veterans (Form DTE 105I) from the county auditor

Where to apply

What to say when you call

“Hello, I'm calling to ask about Ohio Enhanced Homestead Exemption for 100% Disabled Veterans (No Income Test). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need va award letter showing a 100% service-connected rating or total disability based on individual unemployability, dd-214 or other discharge paperwork showing honorable discharge, homestead exemption application for disabled veterans (form dte 105i) from the county auditor — is anything else required? What is the best next step?”

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Obtain Form DTE 105I (Homestead Exemption Application for Disabled Veterans) from the county auditor's office, or call the Ohio Department of Taxation at 1-800-282-1780 for guidance on getting the form.
2. Gather the required documents: the VA award letter showing a 100% service-connected rating or a total disability based on individual unemployability, plus a DD-214 or other discharge paperwork confirming an honorable discharge.
3. Complete Form DTE 105I fully and accurately, making sure all names, addresses, and VA rating details match the supporting documents.
4. Submit the completed form and supporting documents to the county auditor — in person, by mail, or online through the county auditor's office.
5. Keep a copy of everything submitted for personal records.

What to expect: After the county auditor reviews the application, the exemption — which shields $58,000 of the home's value from property tax for the 2025 tax year, with that amount rising each year with inflation — will be applied to the property tax bill. Processing times vary, so contact the county auditor directly for an estimate. No annual renewal is needed: the exemption continues automatically as long as the veteran (or an unremarried surviving spouse who lived in the home at the time of the veteran's death) owns and occupies the home. The surviving spouse's continuation lasts through the year the spouse dies or remarries. The county auditor applies the current indexed dollar amount each year automatically. Note that qualification requires 100% VA compensation — either a 100% service-connected rating or a total rating based on individual unemployability — so a veteran rated below 100% who has been granted individual unemployability still qualifies.

Renewals

one-time application; renews automatically while the veteran (or surviving spouse) owns and lives in the home