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

County auditor (statewide exemption under Ohio Revised Code 323.151-323.152, overseen by the Ohio Department of Taxation)

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.

Qualification requires 100% VA compensation — either a 100% service-connected rating or a total rating based on individual unemployability (a veteran rated below 100% WITH unemployability still qualifies). The surviving-spouse continuation lasts through the year the spouse dies or remarries. The exact dollar amount is indexed each year; the county auditor applies the current figure.

People who qualify for one senior program often qualify for others. See everything you may qualify for — free, no SSN, about five minutes.

Discover my benefits

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

Apply online: official application

By phone: 1-800-282-1780

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. Check that the veteran qualifies. The veteran must have 100% VA compensation for a service-connected disability, either through a 100% rating or a total rating based on individual unemployability, and must have an honorable discharge.
  2. Gather the required papers: a VA award letter showing a 100% service-connected rating or total disability based on individual unemployability, and a DD-214 or other discharge paperwork showing honorable discharge.
  3. Get the Homestead Exemption Application for Disabled Veterans (Form DTE 105I) from the county auditor.
  4. Complete Form DTE 105I with the required information.
  5. Apply through the Ohio process online or by phone at 1-800-282-1780, and submit Form DTE 105I with the VA award letter and discharge paperwork.
  6. If applying as an unremarried surviving spouse, make sure the home was the spouse's residence when the veteran died.

What to expect: After submission, the county auditor reviews the application and applies the current exemption amount for that tax year. Processing times vary, so ask the agency for an estimate if needed. This is a one-time application and it renews automatically as long as the veteran, or an eligible surviving spouse, owns and lives in the home. For a surviving spouse, the continuation lasts through the year the spouse dies or remarries.

Renewals

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

Official source →Last verified · October 9, 2026

Not sure if you qualify? Run a free check first.

Discover my benefits

Not legal or financial advice. The agency makes the final eligibility decision.