Enhanced Homestead Exemption for Disabled Veterans and Surviving Spouses
Who qualifies
- Income
- No income test applies to the enhanced disabled-veteran exemption.
- VA disability
- At least 100% service-connected disability
- Ownership
- Qualifying individual ownership interest. Entity-owned property does not qualify. Dwelling plus up to one acre. Veteran must have been discharged or released under honorable conditions (DD-214 required).
- Residency
- Must own and occupy as principal residence on January 1 of the application year.
How much it saves
Worked example — a $300,000 home at Ohio's median effective rate (~1.08%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: December 31 of the year for which the exemption is sought.
- Renewal: automatic — Continues automatically once granted unless eligibility changes.
- Official application form
Combining with other exemptions
Available in lieu of (not in addition to) the standard senior/disabled homestead reduction on the same homestead; stacks with the 10% non-business credit and 2.5% owner-occupancy reduction.
Amount cross-checked against a second official artifact: dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/real_property/dte_105i_fi.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.