Authorize homestead exemption for surviving military spouses
Legislative Analysis Report Authorize homestead exemption for surviving military spouses
1. Primary Purpose of the Bill
This bill intends to provide a full property tax exemption for the surviving spouses of U.S. military and National Guard members who are killed in the line of duty. It allows these surviving spouses to receive a 100% reduction on real property taxes or manufactured home taxes for their primary residence.
TaxationMilitary and VeteransHousing
2. Changes to Existing Law
ORC Sec. 323.151 & 4503.064 Adds definitions for 'qualifying service member' and 'uniformed services' to include active or former military and National Guard members who were not dishonorably discharged.
ORC Sec. 323.152 & 4503.065 Creates a new tax reduction category that completely exempts the primary home (including manufactured or mobile homes) of a qualifying service member's surviving spouse from property taxes.
ORC Sec. 323.153 & 4503.066 Establishes the application process for the new tax exemption, requiring the surviving spouse to provide official federal documentation, such as a DD-1300 casualty report, to prove the service member died in the line of duty.
3. Key Information for Citizens
🗳️ What You Need to Know
- Surviving spouses of military or National Guard members killed in the line of duty can receive a 100% property tax exemption on their primary home.
- The tax exemption applies to only one home owned and occupied by the surviving spouse.
- The tax relief begins in the tax year the service member dies and ends if the surviving spouse dies, remarries, or lives with an unrelated partner.
- To get the tax cut, spouses must apply with their county auditor and provide official military proof of death, like a DD-1300 form.
4. Entities Affected
- Surviving spouses of military and National Guard members killed in the line of duty
- County auditors
- Local school districts and local governments that rely on property tax revenues
5. Regulatory Impact & Enforcement
Agency Authority: County auditors are authorized to review and approve the tax reduction applications. The Ohio Tax Commissioner is responsible for creating and distributing the necessary application forms.
Penalties & Mandates: Existing penalties for lying on tax reduction applications will apply. This includes a three-year ban on receiving the tax reduction and potential fourth-degree misdemeanor charges for manufactured home applications.
Implementation Timeline: The real property tax changes apply to tax years ending on or after the bill's effective date. The manufactured home tax changes apply to tax years beginning on or after the bill's effective date. The exact calendar effective date is not specified in the text.
6. Estimated Fiscal Impact
State Revenue Impact
Not applicable
Local Government Impact
Not applicable
Implementation Costs
Not applicable
Net Annual Fiscal Effect
Not applicable
Policy doesn’t happen in a vacuum. Meet the representatives and senators who introduced this bill and are pushing it through the chamber. Click on any sponsor to see their district, party affiliation, and what other legislation they’ve championed this session.
Primary Sponsors
Brian Lorenz
District
60
Chamber
House of Representatives
Party
Republican
David Thomas
District
65
Chamber
House of Representatives
Party
Republican
Co-Sponsors
Related Topics
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Elections & Voting
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Taxation & Finance
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Criminal Justice
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Healthcare
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Business & Commerce
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Labor & Employment
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Local Government
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Rent & Housing
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Military & Veterans Affairs
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Status Changes
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Governor |
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Referred to committee
Jan 28 2025
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Documents
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