OH HB327

Amends section 323.151 of the Revised Code to expand the definition of "disabled veteran" to include those with less than total disability ratings who have been judged unable to secure or follow substantially gainful employment due to service-connected disabilities.

Changes the existing requirement from "permanent total disability rating" or "total disability rating for compensation based on individual unemployability" to also include veterans deemed unable to work by the Department of Veterans Affairs.

Removes the requirement that disability ratings must prescribe a one hundred percent evaluation under Schedule Title 38, Part 4 of the Code of Federal Regulations.

Makes the amendment effective for tax year 2015 and thereafter for regular homesteads and for tax year 2016 and thereafter for homesteads subject to manufactured home tax.