The bill amends the Revised Code to establish a full homestead exemption for the surviving spouses of members of the uniformed services killed in the line of duty. It introduces key definitions such as "qualifying service member" and "uniformed services," aligning with federal standards. Surviving spouses will receive a tax reduction equal to all current taxes on their homestead from the year of the service member's death until the spouse dies, remarries, or cohabitates with someone not related by blood. The bill also modifies existing tax reduction provisions for disabled veterans and their surviving spouses, while expanding benefits to the surviving spouses of public service officers killed in the line of duty.

Additionally, the bill outlines a structured application process for tax reductions, requiring specific documentation for eligibility, including a physician's certificate for disability claims and documentation from the Department of Defense for surviving spouses of qualifying service members. It emphasizes the responsibilities of the county auditor in managing applications and notifications, establishes penalties for failing to report changes in eligibility, and clarifies definitions related to age, disability, and surviving spouse status. The bill also addresses tax reductions for manufactured and mobile homes, ensuring that surviving spouses of qualifying service members receive similar benefits as disabled veterans, while implementing measures to ensure compliance and accountability in the application process.

Statutes affected:
As Introduced: 323.151, 323.152, 323.153, 4503.064, 4503.065, 4503.066