The bill amends the Revised Code to establish a full homestead exemption for the surviving spouses of members of the uniformed services who were killed in the line of duty. It introduces new definitions for "qualifying service member" and "uniformed services," which include current and former members, while excluding those discharged under dishonorable conditions. The bill ensures that these surviving spouses receive a full exemption from property taxes on their homesteads for their lifetime or until they remarry or cohabitate with someone not related by consanguinity. Additionally, it modifies existing provisions for tax reductions for disabled veterans and their surviving spouses, clarifying eligibility and benefits while removing certain outdated language.

Furthermore, the bill outlines new requirements for applications related to tax reductions, mandating documentation such as the DD-1300 report of casualty for surviving spouses of qualifying service members. It also establishes tax reduction provisions for manufactured and mobile homes, ensuring that eligible individuals receive reductions based on property value and cost. The bill includes annual adjustments to income thresholds and reduction amounts, specifies the responsibilities of county auditors, and imposes penalties for failing to report changes in eligibility. Overall, the bill aims to streamline the application process and enhance financial support for the families of those who have sacrificed their lives in service to the country.

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