Login | June 17, 2025
Bill would make totally disabled veterans exempt from state, county property taxes
KEITH ARNOLD
Special to the Legal News
Published: March 10, 2025
Lawmakers in the Ohio Senate recently heard testimony from the sponsor of a bill that would result in veterans who were disabled as a result of their military service not needing to pay property taxes to a county or the state.
Sen. Tom Patton of Strongsville said those individuals already had sacrificed so much that they needn’t be troubled by what he characterized as “unaffordable increases” in property taxes.
The Republican introduced Senate Bill 92 earlier this month to expand the homestead exemption to include veterans who are fully disabled and to increase the exemption amount to the full amount of their property tax bill.
“This is an increase from the current level of $52,300 to a complete exemption,” Patton said, noting that the bill’s language replaces the current partial homestead tax exemption for these veterans.
Additionally, SB 92 would extend the complete exemption to surviving spouses of veterans who were 100 percent disabled.
“My office has received hundreds of calls … from disabled veterans across our state pleading us to provide the property tax relief they need,” the lawmaker said. “This is one small step in which we can alleviate one of many financial burdens for our veterans who so courageously and selflessly fought for our nation.”
According to analysis of the bill, local taxing districts are reimbursed by the state for the reduction in property tax revenue that would result from the bill’s enactment.
The reimbursement is paid from the General Revenue Fund semiannually or annually, attorney Kitty Sorah wrote in the Ohio Legislative Service Commission’s analysis.
“As under the current homestead exemption for disabled veterans, the bill’s enhanced exemption extends to the surviving spouse of a disabled veteran, until the spouse dies or remarries,” said Sorah. “Also, like the current disabled veteran exemption, the bill’s enhanced exemption does not require the disabled veteran to make below a certain income.”
A disabled veteran or the surviving spouse of a disabled veteran must apply to the county auditor to qualify for the exemption, analysis detailed.
The veteran must include with this initial application a copy of the veteran’s discharge record showing the veteran received a total disability rating.
There is no further application required to maintain the exemption, according to the bill.
The auditor, however, must be notified if the homestead no longer qualifies for the exemption.
“Under this bill, no 100 percent service-connected disabled veteran would owe any property taxes to the county or state,” Patton said.
He added that 11 other states provide 100 percent homestead exemption for disabled veterans, while another 11 states provide homestead exemptions in excess of $100,000.
SB 92 is similar to bills Patton sponsored as a member of the House of Representatives in the previous two sessions of the General Assembly. Patton’s HB 90 failed to secure a committee vote during the 135th General Assembly.
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