Most still get a tax bill, but a much smaller one. For tax year 2026, Ohio's homestead exemption gives a qualifying disabled veteran a credit equal to the taxes on up to $59,400 of the home's market value (it was $58,000 for tax year 2025), with no income limit, and you apply with your county auditor on form DTE 105I by December 31, 2026. Amanda Mullins, REALTOR® with eXp Realty in Springfield, Ohio, walks through who qualifies and how to apply ahead of Veterans Day.
Source: Ohio Department of Taxation, Real Property Tax: Homestead Means Testing FAQ, reduction amounts for tax years 2025 and 2026 (page copy dated October 8, 2026, checked October 23, 2026).
By Amanda Mullins, MBA, SRES, REALTOR® | eXp Realty | Former Appraisal Management Director
This is general information, not tax or legal advice. Your county auditor makes the final call on eligibility.
What does the exemption actually save?
The exemption does not remove the whole bill. It shields a set amount of market value from tax: $59,400 for tax year 2026 for disabled veterans. Ohio law figures the credit as that amount, times the 35 percent assessment rate, times your district's effective tax rate, less the state's residential credits. For tax year 2026, those residential credits are 7.5 percent plus 5.70 percent under House Bill 186.
Here is what that works out to in a few local districts, using the most recent effective rates (tax year 2025, paid in 2026). Tax year 2026 rates are not set yet, so treat these as estimates.
| Taxing district | Residential effective rate (mills) | Estimated yearly credit, tax year 2026 |
|---|---|---|
| Springfield city, Clark County (district 340) | 48.82 | About $881 |
| Fairborn city, Greene County (A02) | 52.72 | About $951 |
| Dayton city, Montgomery County (R72) | 64.39 | About $1,162 |
| Beavercreek city, Greene County (B42) | 72.36 | About $1,306 |
Math for Springfield: $59,400 x 35% = $20,790; $20,790 x 0.04882 = $1,014.88; $1,014.88 x (1 minus 0.132) = about $881.
Sources: Clark County 2025 Rates of Taxation (Clark County Treasurer); Greene County 2025 Tax Rates (Greene County Auditor and Treasurer); Montgomery County Rates of Taxation for 2025, payable 2026 (Montgomery County Treasurer); all checked October 23, 2026.
Who qualifies?
You qualify for the enhanced exemption if all of these are true:
- You are a veteran of the U.S. armed forces, including the reserves or the National Guard, discharged or released under honorable conditions.
- You have a total (100 percent) disability rating for a service-connected disability, or you receive compensation at the 100 percent level based on individual unemployability.
- You own the home and live in it as your principal residence on January 1 of the year you apply.
The exemption covers one home and up to one acre of land. Service members still on active duty do not qualify yet. The exemption is for veterans.
Is there an income limit?
No. The regular homestead exemption for seniors and disabled Ohioans has a 2026 income limit of $41,000, but the Ohio Department of Taxation says there are no income requirements for service-connected disabled veterans and their surviving spouses. You do not report income on DTE 105I.
Can a surviving spouse keep the exemption?
Yes, in two situations:
- The spouse lived in the home when the disabled veteran died and takes ownership of it.
- The veteran died before receiving the total disability rating but otherwise would have qualified. Ohio added this in 2023.
The statute says the reduction continues through the tax year in which the surviving spouse dies or remarries. The current DTE 105I form words the remarriage rule differently, so if remarriage applies to you, ask your county auditor how they will handle it.
How and where do you apply?
File form DTE 105I with the auditor of the county where the home is. Attach:
- Your DD-214
- Your VA award letter showing the 100 percent rating
- If you qualify through individual unemployability, the award letter showing compensation at 100 percent and the document approving individual unemployability
| County | Where to file | Phone |
|---|---|---|
| Clark (Springfield, Enon, New Carlisle) | Clark County Auditor, Homestead, 31 N. Limestone Street, PO Box 1325, Springfield, OH 45501 | (937) 521-1862 |
| Greene (Fairborn, Beavercreek, Xenia) | Greene County Auditor, 69 Greene Street, Xenia, OH 45385 | (937) 562-5065 |
| Montgomery (Dayton, Kettering, most of Huber Heights) | Montgomery County Auditor, Attn: Homestead Department, 451 W. Third Street, Dayton, OH 45422 | (937) 225-4341 |
Montgomery County asks veteran applicants to print the application and mail it with the documents. Once approved, the exemption continues each year, so you do not reapply unless something changes.
When is the deadline?
December 31. The current DTE 105I says to file with the county auditor on or before December 31, and Ohio sets the same date for original and late applications. Some older guides mention the first Monday in June; that is not the deadline under current law.
If you qualified last year but did not apply, you can file a late application for tax year 2025 along with your 2026 application, as long as it is the same home. Any reduction for the missed year comes back as a refund.
Because Ohio collects property tax a year behind, a 2026 approval shows up on the bills you pay in 2027.
Just bought near Wright-Patterson?
If you are a veteran buying near Wright-Patterson Air Force Base, in Fairborn, Beavercreek, Huber Heights or the Enon area, the January 1 rule matters. If you close on a home in November 2026, you did not own and live in it on January 1, 2026, so your first application is for tax year 2027, filed between January 1 and December 31, 2027.
When you buy, also make sure the owner occupancy credit is on the new home. You claim it with the auditor on form DTE 105C if it is not already in place.
Is anything new this year?
Since 2025, county commissioners may adopt a local homestead exemption that matches the state amount, and it applies automatically where adopted. Ask your county auditor whether your county has one.
Frequently Asked Questions
How much is the Ohio disabled veteran homestead exemption for 2026?
For tax year 2026, a qualifying disabled veteran receives a credit equal to the taxes on up to $59,400 of the home's market value. For tax year 2025 the amount was $58,000 (Ohio Department of Taxation).
Is there an income limit for disabled veterans?
No. The Ohio Department of Taxation says there are no income requirements for service-connected disabled veterans and their surviving spouses applying for the enhanced exemption.
What is the deadline to apply?
December 31 of the year you want the exemption. For tax year 2026, file by December 31, 2026. A late application for the prior year can be filed with your current application for the same home.
What form do I use and where do I file it?
Form DTE 105I, filed with the county auditor where the home is. Attach your DD-214 and your VA award letter showing a 100 percent rating, plus proof of individual unemployability if that is how you qualify.
Does a surviving spouse qualify?
A surviving spouse who lived in the home when the veteran died and takes ownership can qualify, including when the veteran died before receiving the total disability rating but otherwise qualified.
Talk with Amanda
Thinking about buying or selling a home in Springfield, Dayton or near Wright-Patterson, and want to know what the taxes will look like with the exemption? Call or text Amanda Mullins at (317) 750-6316, or use the contact page. Thank you to every veteran for your service.
Amanda Mullins, MBA, SRES, REALTOR® | eXp Realty
Equal Housing Opportunity
Sources
All checked Friday, October 23, 2026 (ET).
- Ohio Department of Taxation, Real Property Tax: Homestead Means Testing FAQ (reduction amounts, income rules, forms, deadline; page copy dated October 8, 2026, read from an Internet Archive copy, checked October 23, 2026): https://tax.ohio.gov/help-center/faqs/real-property-tax-homestead-means-testing/real-property-tax--homestead-means-testing
- Ohio Department of Taxation, form DTE 105I, Rev. 10/19: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/real_property/DTE_105I.pdf
- Clark County Auditor, Homestead Exemptions: https://clarkcountyauditor.org/Posts?category=Homestead+Exemptions
- Greene County Auditor, Homestead Exemption Program: https://www.greenecountyohio.gov/388/Homestead-Exemption
- Montgomery County Auditor, Homestead: https://www.mcohio.org/657/Homestead
- Clark County 2025 Rates of Taxation (file dated January 6, 2026): https://www.clarkcountyohio.gov/DocumentCenter/View/8917/Tax-Rate-Chart-2021-through-2025
- Greene County 2025 Tax Rates: https://www.greenecountyohio.gov/DocumentCenter/View/34134/2025-Tax-Rates
- Montgomery County, Rates of Taxation for 2025 (Payable 2026) (file dated January 16, 2026): https://www.mcrealestate.org/pdffiles/taxrates/Taxrate_2025.pdf
