Ohio Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax
The state benefits Ohio gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.
Ohio veterans rated 100% service-connected disabled (or paid at the 100% rate for individual unemployability) get an enhanced homestead exemption with no income test. For tax year 2026 it equals the taxes on $59,400 of their home's market value, and an eligible surviving spouse keeps it. Ohio fully deducts uniformed-services retirement pay that is included in federal AGI. Other state benefits include a free driver's license at 100% disability, free hunting and fishing licenses, free boating registration and free state-park camping for qualifying disabled veterans, the War Orphan scholarship, in-state tuition under the Ohio GI Promise, and two state veterans homes. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.
Property tax exemptions for veterans in Ohio
| Benefit | Who qualifies | Amount | How to apply | Source |
|---|---|---|---|---|
| Enhanced homestead exemption for disabled veterans | Ohio homeowner who owned and occupied the home as their principal residence on January 1 of the year sought. Must be a veteran of the U.S. armed forces, reserves or National Guard, discharged under honorable conditions, with a 100% service-connected total disability rating or 100% compensation based on individual unemployability. No age requirement and no income limit. | Credit equal to the taxes that would otherwise be charged on up to $59,400 of the home's market value (the home plus up to one acre of land) for tax year 2026 real property ($58,000 for TY2025). The amount is adjusted annually for inflation, and the dollar savings depend on the local tax rate. | File form DTE 105I with the county auditor on or before December 31 of the year the exemption is sought. Attach the DD214 and the VA award letter showing 100% (or the individual-unemployability approval). Once granted, you do not refile each year, but you must tell the auditor if your circumstances change. | Ohio Department of Taxation |
| Enhanced homestead exemption for surviving spouses of disabled veterans | Surviving spouse of a veteran who was receiving the disabled-veteran homestead exemption in the year of death. The spouse must have occupied the home at the time of death and must acquire ownership of it. No income limit. Eligibility lasts until the year after the year the surviving spouse remarries. Since 2023 it also covers surviving spouses of veterans who died before receiving the required VA disability determination (per the Ohio Department of Taxation homestead FAQ). | Same as the veteran: credit equal to the taxes on up to $59,400 of market value for tax year 2026 ($58,000 for TY2025) | File form DTE 105I with the county auditor, marking 'Surviving spouse: Yes', on or before December 31 of the year the exemption is sought | Ohio Department of Taxation |
Is military retired pay taxed in Ohio?
| Treatment | Amount or limit | Source |
|---|---|---|
| Fully exempt. Ohio residents deduct uniformed-services retirement income (armed forces, NOAA Commissioned Corps, Public Health Service, reserve components, National Guard) that is included in federal AGI, on IT 1040 Schedule of Adjustments line 34. A federal civil-service pension that includes military service time gets a partial deduction for the share attributable to the military years. | No dollar cap: 100% of uniformed-services retirement pay included in federal AGI is deductible (2025 Ohio IT 1040 instructions, Schedule of Adjustments line 34; R.C. 5747.01(A)(24)). Federal civil-service pensions that include military time get a partial deduction for the share attributable to the military years. | tax.ohio.gov |
For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.
Other Ohio veteran benefits
Vehicles and license plates
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Free boating (watercraft) registration | Ohio residents who are disabled veterans with a VA letter stating 100% service-related disability, Congressional Medal of Honor recipients, or former prisoners of war | Watercraft registration fee waived (free) | dvs.ohio.gov |
Hunting, fishing and other licenses
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Free Ohio driver's license | Veterans with a 100% service-connected disability | Free state of Ohio driver's license. Separately, Ohio veterans with a valid DD-214 can get a free 'Armed Forces' designation on the license when renewing. | dvs.ohio.gov |
| Free hunting license and permits | Ohio residents who are permanently and totally disabled veterans receiving VA pension or compensation for service-related injuries, holders of a veteran license plate with the international wheelchair symbol, or former prisoners of war | Free hunting license, fur taker permit, either-sex deer permit, turkey permit and Ohio Wetlands Habitat Stamp (former POWs: hunting license, fur taker permit and wetlands stamp only). Must apply in writing, with the application certified by the U.S. Department of Veterans Affairs. | ohiodnr.gov |
| Free fishing license | Ohio residents who are certain permanently disabled veterans, holders of veteran plates with the international wheelchair symbol, or former prisoners of war | Free fishing license. Apply on Form DNR 9032 (call 1-800-WILDLIFE). | ohiodnr.gov |
Education
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Ohio War Orphan & Severely Disabled Veterans' Children Scholarship (WOS) | Children (biological, step or adopted) of veterans who served in the U.S. armed forces during a qualifying wartime period. The program is for children of deceased and severely disabled veterans. The student must be at least 16 and under 25 when applying, must have lived in Ohio for the prior year and at least 4 of the last 10 years, and must be pursuing an associate or bachelor's degree. | Varies by year. For 2025-2026 it covered 77% of tuition and general fees at Ohio public colleges and universities, or $6,330 at private colleges. Renewable for up to 10 semesters (15 quarters). | highered.ohio.gov |
| Ohio GI Promise: in-state tuition | Active-duty, guard and reserve service members, veterans, and their spouses and dependents who move to Ohio and meet one of the Ohio GI Promise options | In-state residency for tuition rates, state educational subsidies and state financial aid | highered.ohio.gov |
State veterans homes
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Ohio Veterans Homes (state-run) | Wartime veterans from Ohio, from all branches of service | Residential care at two state-run Ohio Veterans Homes, in Sandusky (dating to 1888) and Georgetown (opened 2003). Applying is free. | dvs.ohio.gov |
Other benefits
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Free camping at Ohio State Parks, plus a 10% military/veteran lodging discount | Free camping: Ohio residents who are former POWs or honorably discharged veterans with a VA-determined permanent and total disability. 10% discount: holders of military or veteran ID. | Free campsites at Ohio State Parks. The 10% discount applies any night to camping, getaway rentals, cottages and lodge rooms, for one unit per visit, and military or veteran ID must be shown at check-in. Both must be booked through the reservations call center at 866-644-6727. | dvs.ohio.gov |
Common questions
Does Ohio have a property tax exemption for disabled veterans?
Ohio lists 2 veteran property tax benefits. The main one: Enhanced homestead exemption for disabled veterans. Who qualifies: Ohio homeowner who owned and occupied the home as their principal residence on January 1 of the year sought. Must be a veteran of the U.S. armed forces, reserves or National Guard, discharged under honorable conditions, with a 100% service-connected total disability rating or 100% compensation based on individual unemployability. No age requirement and no income limit.. Amount: Credit equal to the taxes that would otherwise be charged on up to $59,400 of the home's market value (the home plus up to one acre of land) for tax year 2026 real property ($58,000 for TY2025). The amount is adjusted annually for inflation, and the dollar savings depend on the local tax rate. (Ohio Department of Taxation - Real Property Tax - Homestead Means Testing FAQ).
How do I apply for the Ohio veteran property tax exemption?
File form DTE 105I with the county auditor on or before December 31 of the year the exemption is sought. Attach the DD214 and the VA award letter showing 100% (or the individual-unemployability approval). Once granted, you do not refile each year, but you must tell the auditor if your circumstances change. (Ohio Department of Taxation - Real Property Tax - Homestead Means Testing FAQ).
Does Ohio tax military retirement pay?
Fully exempt. Ohio residents deduct uniformed-services retirement income (armed forces, NOAA Commissioned Corps, Public Health Service, reserve components, National Guard) that is included in federal AGI, on IT 1040 Schedule of Adjustments line 34. A federal civil-service pension that includes military service time gets a partial deduction for the share attributable to the military years. Amount or limit: No dollar cap: 100% of uniformed-services retirement pay included in federal AGI is deductible (2025 Ohio IT 1040 instructions, Schedule of Adjustments line 34; R.C. 5747.01(A)(24)). Federal civil-service pensions that include military time get a partial deduction for the share attributable to the military years. (tax.ohio.gov).
What other benefits do veterans get in Ohio?
Free Ohio driver's license (dvs.ohio.gov); Free hunting license and permits (ohiodnr.gov); Free fishing license (ohiodnr.gov); Free camping at Ohio State Parks, plus a 10% military/veteran lodging discount (dvs.ohio.gov); Free boating (watercraft) registration (dvs.ohio.gov); Ohio War Orphan & Severely Disabled Veterans' Children Scholarship (WOS) (highered.ohio.gov); Ohio GI Promise: in-state tuition (highered.ohio.gov); Ohio Veterans Homes (state-run) (dvs.ohio.gov). Who qualifies and the amounts are in the tables above.
Sources
- Ohio Department of Taxation - Real Property Tax - Homestead Means Testing FAQ
- Ohio Department of Taxation - DTE 105I Homestead Exemption Application for Disabled Veterans and Surviving Spouses
- tax.ohio.gov
- dvs.ohio.gov
- ohiodnr.gov
- ohiodnr.gov
- dvs.ohio.gov
- highered.ohio.gov
- highered.ohio.gov
- dvs.ohio.gov
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
Related
Ohio senior property tax relief → Ohio state income tax for retirees → Veteran benefits in every state → Military retirement tax by state 2026 → Military retirement pay calculator → 2026 VA disability rates → Military retiree and VA COLA 2027 → VA loan limits 2026 →