Montgomery County Auditor: Disabled Veteran Homestead Exemption

The exemption is the State's, under Revised Code 323.152(A)(2); see the Ohio entry. In Montgomery County the Auditor's homestead department takes it: 451 West Third Street, Dayton 45422 (homestead hotline 937-225-4341). A disabled veteran cannot use the online form; print form DTE 105I and mail it with the DD-214 and the VA award letter showing a 100% rating, or the letter showing compensation at 100% and the decision granting individual unemployability. File by December 31 of the year the exemption is wanted, owning and living in the home on January 1. What the pages leave out. The Auditor's homestead page lists seniors, the permanently and totally disabled and surviving spouses of public safety officers, and says every new applicant faces an income test, $41,000 of 2025 Ohio modified adjusted gross income. None of that applies to a disabled veteran: the veteran credit has no income test and is about twice the size, equal to the tax on $59,400 of market value for 2026 real property. The page links the veteran application without saying so. The posted form is the State's own DTE 105I, revision 10/19, which still describes a $50,000 reduction and defines a surviving spouse as the spouse of a veteran "who was receiving the homestead exemption for the year in which the death occurred". Section 323.151(L) needs neither: the spouse of a qualifying veteran who occupied the home at the death qualifies, and since 2023 so does the spouse of a veteran who died before VA issued the total rating. The credit continues through the year the spouse remarries or dies. The local option. House Bill 96 lets each board of county commissioners double every homestead credit at county expense (Revised Code 319.304). Montgomery County's commissioners passed on it, on the Auditor's advice that it would cost the county's 69 taxing districts more than $32 million.