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 new definitions, such as "qualifying service member" and "uniformed services," aligning with federal definitions. Surviving spouses of qualifying service members will receive a tax reduction equal to all current taxes charged against their homestead from the year of the service member's death until the spouse dies, remarries, or cohabitates with someone not related by consanguinity. The bill also modifies existing tax reduction provisions for disabled veterans and their surviving spouses, expanding eligibility to include surviving spouses of public service officers killed in the line of duty.

Additionally, the bill outlines new requirements for applications related to tax reductions for surviving spouses, including the need for documentation verifying the service member's death. It introduces provisions for tax reductions on manufactured and mobile homes, ensuring that the tax commissioner adjusts income thresholds and reduction amounts annually. The bill also addresses the handling of tax overpayments, requiring credits against current obligations and potential refunds from the county's general fund. Property owners receiving tax reductions must notify the county auditor of any changes in eligibility, with penalties for non-compliance. Overall, these amendments aim to streamline the application process and provide financial relief to families of those who have served the country.

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