Lorain County Auditor: Disabled Veteran Homestead Exemption and the Local Option

The exemption is the State's, under Revised Code 323.152(A)(2); see the Ohio entry. The Lorain County Auditor, 226 Middle Avenue, Room 200, Elyria (440-329-5207), takes DTE 105I with a photo ID, the DD-214 and the VA letter. Filing runs from the first Monday in January to December 31, and "filed" means received by the office, not postmarked. The local option. House Bill 96 let each board of county commissioners add a county homestead credit equal to the State one, without reimbursement to schools and other taxing districts (Revised Code 319.304). Lorain County adopted it for tax year 2025, so a homestead on the program, a disabled veteran's included, received the State credit twice on bills paid in 2026, with no application. On June 5, 2026 the commissioners voted to continue it for tax year 2026, and on June 30, 2026 they rescinded that vote. The county credit will not appear on the January 2027 bills. The FAQ still says in one answer that it "will continue into the future"; the rescission governs. Where the page falls short. It lists only "Military veterans with a 100% service-connected disability rating" and asks for a VA letter stating a 100% rating. Section 323.151(F) also counts a veteran paid at the 100% rate for individual unemployability, who should file DTE 105I with the award letter and the unemployability decision. The page also says nothing of the surviving spouse of a disabled veteran, who qualifies under 323.151(L). And it still gives the tax year 2025 figure of $58,000; for tax year 2026 real property the figure is $59,400.