OH SB43

Expands the definition of "surviving spouse of a disabled veteran" to include spouses of veterans who die before receiving their total disability rating from the VA, provided the veteran otherwise qualified as disabled and owned/occupied a homestead

Allows surviving spouses of disabled veterans to receive the homestead exemption tax reduction (based on $50,000 of true property value) as a standalone benefit, rather than only as a continuation of a deceased veteran's existing exemption

Surviving spouses qualifying under the expanded definition become eligible for the tax reduction beginning the first year the posthumous disability rating is received for the deceased spouse

Tax reduction continues through the year in which the surviving spouse dies or remarries

Applies to real property taxes for tax years ending on or after the effective date, and manufactured/mobile home taxes for tax years beginning on or after the effective date