HB 17 Summary

• Establishes enhanced homestead exemptions for surviving spouses of public safety officers (peace officers, firefighters, first responders, EMTs, paramedics) killed in the line of duty, including deaths from injuries sustained in the line of duty.

• Surviving spouses qualify for real property tax reduction equal to fifty thousand dollars of true value multiplied by applicable assessment percentages and tax rates, available for only one homestead through the year the surviving spouse dies or remarries.

• Applies to both real property homesteads and manufactured/mobile homes under sections 323.152 and 4503.065 of the Revised Code.

• Requires applications to be accompanied by written confirmation from a retirement/pension fund board, employer, or agency chief affirming the public service officer was killed in the line of duty.

• Amendments apply to tax year 2020 and thereafter for real property, and tax year 2021 and thereafter for manufactured and mobile homes.