OH HB513

Expands homestead exemption benefits to surviving spouses of peace officers, firefighters, and emergency medical personnel killed in the line of duty to include death from injuries sustained in the line of duty (such as heart attacks)

Grants surviving spouses a tax reduction equal to the product of $50,000 of true property value multiplied by assessment percentage, effective tax rate, and other specified factors, applicable to one homestead only

Reduction continues from the tax year the public service officer dies through the tax year in which the surviving spouse dies or remarries

Applies to real property homesteads and manufactured/mobile homes, with application requirements including verification from retirement fund trustees or employer confirming the officer was killed in the line of duty

Amendments to real property tax sections apply to tax year 2018 and thereafter; manufactured home tax amendments apply to tax year 2019 and thereafter