# Ohio — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

For Ohio, statute citation is Ohio Rev. Code § 323.152(A)(2); 'disabled veteran' defined at § 323.151(F); minimum disability rating is 100% — requires a total disability rating, or a total disability rating for compensation based on individual unemployability, for a service-connected disability (§ 323.151(F)); exemption at 100% disability is Enhanced homestead exemption: property taxes reduced on fifty thousand dollars ($50,000) of the true value of the homestead, as adjusted; exemption at lower ratings is None — veterans rated below 100% (without individual unemployability) do not qualify for the enhanced disabled-veteran homestead reduction; home value cap is None — the reduction applies to $50,000 of true value regardless of the home's total value, limited to one homestead owned and occupied by the veteran, verified against its source on 2026-08-18.

- **State:** Ohio _(our reading, not quoted from the source)_
- **Statute citation:** Ohio Rev. Code § 323.152(A)(2); 'disabled veteran' defined at § 323.151(F) _(verified: appears in the quote below)_
- **Minimum disability rating:** 100% — requires a total disability rating, or a total disability rating for compensation based on individual unemployability, for a service-connected disability (§ 323.151(F)) _(verified: appears in the quote below)_
- **Exemption at 100% disability:** Enhanced homestead exemption: property taxes reduced on fifty thousand dollars ($50,000) of the true value of the homestead, as adjusted _(verified: appears in the quote below)_
- **Exemption at lower ratings:** None — veterans rated below 100% (without individual unemployability) do not qualify for the enhanced disabled-veteran homestead reduction _(verified: appears in the quote below)_
- **Home value cap:** None — the reduction applies to $50,000 of true value regardless of the home's total value, limited to one homestead owned and occupied by the veteran _(verified: appears in the quote below)_
- **Surviving spouse eligible:** Yes — the surviving spouse of a disabled veteran receives the same reduction, continuing through the tax year in which the spouse dies or remarries _(verified: appears in the quote below)_
- **Annual adjustment:** Yes — the fifty-thousand-dollar amount is adjusted under § 323.152(A)(1)(d) _(verified: appears in the quote below)_
- **Primary residence required:** Yes — the homestead must be owned and occupied by the disabled veteran (or occupied, for a homestead in a housing cooperative) _(verified: appears in the quote below)_

## What the source says

> Real property taxes on a homestead owned and occupied, or a homestead in a housing cooperative occupied, by a disabled veteran shall be reduced for each year for which an application for the reduction has been approved. The reduction shall equal the product obtained by multiplying fifty thousand dollars of the true value of the property in money, as adjusted under division (A)(1)(d) of this section, by the amounts described in divisions (A)(1)(c)(ii) to (iv) of this section.

## Source

- https://codes.ohio.gov/ohio-revised-code/section-323.152

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules](https://referencesource.org/veteran-property-tax-exemptions-by-state/).