OH HB22

Surviving spouses of uniformed service members killed in the line of duty would receive a full homestead exemption equal to all property taxes charged against their home for the tax year

"Qualifying service member" is defined as a current or former member of the U.S. uniformed services, including reserve components and National Guard, excluding those discharged under dishonorable conditions

The exemption applies to both real property taxes and manufactured home taxes, covering one homestead owned and occupied by the surviving spouse

The exemption continues from the tax year of the service member's death until the surviving spouse dies, remarries, or cohabitates with an unrelated individual

Applications must include DD-1300 casualty report or other federal documentation verifying the service member died in the line of duty while serving in the uniformed services