Housing

Portage County Auditor: Disabled Veteran Homestead Exemption

The Auditor's homestead page lists DTE 105I and publishes no figures, so the reduction is the State's own - $59,400 of market value for tax year 2026 - and the commissioners have not adopted the 319.304 local option; their only recorded words on it were that doubling the homestead would not help everyone.

Also called: homestead, property tax, DTE 105I, county auditor, Matt Kelly, unemployability, 323.152, 100%, local option, 319.304.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

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 Portage County Auditor, Matt Kelly, fifth floor of the Portage County Administration Building at 449 South Meridian Street, Ravenna (330-297-3565; the homestead desk is 330-297-3571), after January 1 and by December 31 of the year the exemption is wanted. There is no income test for the disabled veteran exemption. The page. The Auditor's homestead page lists the DTE 105I application for disabled veterans and surviving spouses beside the DTE 105A and DTE 105K forms and a brochure, and prints no dollar amounts at all, so the reduction is the State's: $58,000 for tax year 2025 and $59,400 for tax year 2026 real property, the year now being filed, under Revised Code 323.152(A)(2) and 323.151. Section 323.151(F) counts a veteran paid at the 100 per cent rate for individual unemployability, so a veteran with a lower schedular rating but IU compensation qualifies and should file DTE 105I with the unemployability decision. The local option. House Bill 96 let each board of county commissioners add a county homestead credit equal to the State one, without State reimbursement (Revised Code 319.304). Nothing in the commissioners' October 2025 to September 2026 minutes adopts it. Discussing a senior levy on November 20, 2025, Commissioner Sabrina Christian-Bennett said "you can't assume that by doubling Homestead it helps the population. Not every senior is on Homestead and not every senior owns a house" - the board's only recorded words on the option, and no adoption followed.

Thresholds

Thresholds for Portage County Auditor: Disabled Veteran Homestead Exemption
GateRule
100% service-connectedA total rating of 100% for service-connected disability, or compensation at 100% for individual unemployability.
Individual unemployability at 100%Compensation at the 100% rate for individual unemployability qualifies on its own.

Sources

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.