Franklin County Auditor: Disabled Veteran Homestead Exemption

The exemption is the State's, under Revised Code 323.152(A)(2); see the Ohio entry. The Franklin County Auditor takes the applications, at 373 South High Street, 19th floor, Columbus (614-525-3240), online or by mail. What to file. Form DTE 105I with a copy of the DD-214 and either the VA award letter showing a 100% rating, or the award letter showing compensation at 100% with the document approving individual unemployability. The veteran must own and occupy the home as a principal residence on January 1 of the year applied for, and file by December 31 of that year; a manufactured or mobile home is filed by December 31 of the year before. There is no income test. The figure. The Auditor's homestead page says the enhanced exemption shields the first $58,000 of appraised value. That was the tax year 2025 figure. For tax year 2026 real property, the year now being filed, the Department of Taxation's figure is $59,400, so the credit is a little larger than the Auditor's example. Surviving spouses. The Auditor's FAQ says an eligible surviving spouse must be the spouse of a person "who was receiving the homestead exemption for the year in which the death occurred". The statute is wider. Section 323.151(L)(1) needs only the spouse of a disabled veteran who occupied the home at the death and takes ownership, whether or not the veteran had applied, and since 2023 (L)(2) adds the spouse of a veteran who died before VA issued the total rating but otherwise qualified, from the first January 1 after the rating is received. A surviving spouse turned away under the FAQ wording should cite 323.151(L). The credit continues through the year the spouse remarries.