Delaware County Auditor: Disabled Veteran Homestead Exemption

The exemption is the State's, under Revised Code 323.152(A)(2); see the Ohio entry. File DTE 105I, with the DD-214 and the VA award letter, with the Delaware County Auditor, George Kaitsa, 145 North Union Street, first floor, Delaware (740-833-2900), by December 31 of the year the exemption is wanted. There is no income test for the disabled veteran exemption. Where the page falls short. The Auditor's Homestead Program page describes the general exemption - $25,000 of market value for seniors and the permanently and totally disabled, with the income test that has applied to new applicants since 2014 - and links form DTE 105A. It never mentions the enhanced disabled veteran exemption of section 323.152(A)(2): not the form, DTE 105I, not the current figure ($59,400 of market value for tax year 2026 real property, $58,000 for 2025), and not section 323.151(F), which counts a veteran paid at the 100 per cent rate for individual unemployability. A veteran with a total service-connected rating, or paid at the 100 per cent rate for unemployability, qualifies and should file DTE 105I with the DD-214 and the VA award letter, and cite 323.152 and 323.151(F) if the office reaches for the income test. The page's surviving spouse definition is also narrower than section 323.151(L), which since 2023 counts the spouse of a veteran who died before VA issued the total rating.