Enhanced disabled-veteran homestead exemption
- Who qualifies
- Ohio-domiciled veteran homeowners with honorable-condition discharge and a total service-connected disability rating, including total compensation based on individual unemployability. Qualifying surviving spouses must have occupied the homestead at death and acquire ownership or continue qualifying cooperative occupancy. The home and up to one necessary acre qualify; only one homestead receives this reduction.
- What you get
- Property tax relief uses a statutory $50,000 home-value base that is adjusted annually, then applies the assessment percentage, effective tax rate and statutory reduction factors. Your county auditor can tell you the current dollar amount. The veteran provision has no income means test and cannot be combined with the listed alternative homestead reductions. A surviving spouse's reduction continues through the tax year of death or remarriage.
- How to apply
- File with the county auditor, with VA confirmation of qualifying disability, by December 31 for ordinary real-property applications. Cooperative occupants follow their corporation's earlier filing process.
Official page (opens in a new tab) Ohio Revised Code 323.151 to 323.153
Sources (3)
- Ohio Revised Code 323.151 (opens in a new tab), Ohio Legislative Service Commission
- Ohio Revised Code 323.152 (opens in a new tab), Ohio Legislative Service Commission
- Ohio Revised Code 323.153 (opens in a new tab), Ohio Legislative Service Commission