Please read before you complete the application.
What is the Homestead Exemption for Disabled Veterans?
The homestead exemption provides a reduction in property taxes
to qualifi ed disabled veterans, or a surviving spouse, on the dwell-
ing that is that individual’s principal place of residence and up to
one acre of land of which an eligible individual is an owner. The
reduction is equal to the taxes that would otherwise be charged on
up to $50,000 of the market value of an eligible taxpayer’s home-
stead.
What Your Signature Means: By signing the front of this form,
you affi rm under penalty of perjury that your statements on the
form are true, accurate and complete to the best of your knowl-
edge and belief and that the documentation you have presented
is genuine and was received from the Department of Veterans Af-
fairs, its predecessor or successor.
Qualifi cations for the Homestead Exemption for Real Prop-
erty and Manufactured or Mobile Homes: To receive the home-
stead exemption you must (1) have been discharged or released
from active duty, (2) be determined to have a total service-related
disability or be receiving compensation for a service-related dis-
ability at a level of 100% following a determination of individual
unemployability by the Department of Veteran’s Affairs or its pre-
decessor or successor, or be a surviving spouse (see defi nition
at right), (3) have been discharged or released under honorable
conditions, and (4) own and have occupied your home as your
principal place of residence on January 1 of the year in which you
fi le the application. A person only has one principal place of resi-
dence; your principal place of residence determines, among other
things, where you are registered to vote and where you declare
residency for income tax purposes. If the property is being pur-
chased under a land contract, is owned by a life estate or by a
trust, or the applicant is the mortgagor of the property, you may
be required to provide copies of any contracts, trust agreements,
mortgages or other documents that identify the applicant’s eligible
ownership interest in the home.
Defi nition of a Surviving Spouse: An eligible surviving spouse
must (1) be the surviving spouse of a person who was receiv-
ing the homestead exemption for the year in which the death oc-
curred, (2) must have occupied the homestead at the time of the
veteran’s death and (3) must acquire ownership of the homestead
or, in the case of a homestead that is a unit in a housing coop-
erative, continue to occupy the homestead. The surviving spouse
remains eligible for the exemption until the year following the year
in which the surviving spouse remarries.
Current Application: If you qualify for the homestead exemption
for the fi rst time this year (for real property) or for the fi rst time next
year (for manufactured or mobile homes), check the box for Current
Application on the front of this form.
Late Application: If you also qualifi ed for the homestead exemption
for last year (for real property) or for this year (for manufactured or
mobile homes) on the same property for which you are fi ling a cur-
rent application, but you did not fi le a current application for that year,
you may fi le a late application for the missed year by checking the
late application box on the front of this form. You may only fi le a late
application for the same property for which you are fi ling a current
application.
Qualifi ed Disabled Veteran: In order to qualify for the exemption
you must be a veteran of the armed forces of the United States,
including reserve components thereof, or of the National Guard,
who has been discharged or released from active duty under hon-
orable conditions, and who has received a total disability rating
(100%) or a total disability rating for compensation (100%) based
on individual unemployability, for a service-connected disability or
combination of service-connected disabilities.
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DTE 105I
Rev. 9/16
FOR COUNTY AUDITOR’S USE ONLY:
Taxing district and parcel or registration number Auditor’s application number
First year for homestead exemption
Date fi led
Name on tax duplicate
Taxable value of homestead: Taxable land Taxable bldg. Taxable total
VA documentation verifi ed Yes No Request Granted Denied
County auditor (or representative) Date
