OH HB437

Creates new definition of "qualifying service member" for a current or former member of uniformed services who died in the line of duty or whose death was recognized as service-connected by the U.S. Department of Veterans Affairs or another federal agency.

Establishes enhanced homestead property tax exemption for surviving spouses of qualifying service members, allowing a reduction equal to fifty thousand dollars of true property value multiplied by applicable assessment and tax rates.

Surviving spouse exemption applies to one homestead from the tax year the service member dies through the tax year the surviving spouse dies or remarries.

Requires surviving spouses to provide documentation from a branch of the armed forces or the U.S. Department of Veterans Affairs affirming or verifying the service member's service-connected death to qualify for the exemption.

Amendments apply to real property tax year 2020 and thereafter and manufactured home tax year 2021 and thereafter.