OH SB182

Creates a new "disabled veteran" classification for military veterans honorably discharged with service-connected total and permanent disabilities, verified by U.S. Department of Veterans Affairs certification.

Exempts homesteads owned and occupied by disabled veterans from real property taxation, and reduces manufactured home taxes for disabled veterans to zero; exemption applies to only one homestead per veteran.

Exemption is in lieu of existing tax reductions for elderly or permanently disabled persons and continues through surviving spouse's ownership if spouse occupied home at veteran's death, until spouse dies, sells, or remarries.

Requires disabled veteran applicants to submit U.S. Department of Veterans Affairs letter confirming total and permanent service-connected disability with their tax reduction application to county auditor.

Applies to tax year 2010 and all subsequent tax years; amends sections 323.151-323.153 (property tax) and 4503.065-4503.066 (manufactured home tax) of Revised Code.