As Introduced
136th General Assembly
Regular Session S. B. No. 92
2025-2026
Senator Patton
A B I L L
To amend sections 323.152 and 4503.065 of the
Revised Code to authorize a total property tax
exemption for the homesteads of totally disabled
veterans and their surviving spouses.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152 and 4503.065 of the
Revised Code be amended to read as follows:
Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as provided in divisions (A) and (B) of this section.
(A)(1)(a) Division (A)(1) of this section applies to any
of the following persons:
(i) A person who is permanently and totally disabled;
(ii) A person who is sixty-five years of age or older;
(iii) A person who is the surviving spouse of a deceased
person who was permanently and totally disabled or sixty-five
years of age or older and who applied and qualified for a
reduction in taxes under this division in the year of death,
provided the surviving spouse is at least fifty-nine but not
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sixty-five or more years of age on the date the deceased spouse
dies.
(b) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by a person to
whom division (A)(1) of this section applies shall be reduced
for each year for which an application for the reduction has
been approved. The reduction shall equal one of the following
amounts, as applicable to the person:
(i) If the person received a reduction under division (A)
(1) of this section for tax year 2006, the greater of the
reduction for that tax year or the amount computed under
division (A)(1)(c) of this section;
(ii) If the person received, for any homestead, a
reduction under division (A)(1) of this section for tax year
2013 or under division (A) of section 4503.065 of the Revised
Code for tax year 2014 or the person is the surviving spouse of
such a person and the surviving spouse is at least fifty-nine
years of age on the date the deceased spouse dies, the amount
computed under division (A)(1)(c) of this section.
(iii) If the person is not described in division (A)(1)(b)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(1)(d) of this section, the amount computed under division
(A)(1)(c) of this section.
(c) The amount of the reduction under division (A)(1)(c)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the true value of the
property in money, as adjusted under division (A)(1)(d) of this
section;
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(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(d) The tax commissioner shall adjust the total income
threshold described in division (A)(1)(b)(iii) and the reduction
amounts described in divisions (A)(1)(c)(i) , (A)(2), and (A)(3)
of this section by completing the following calculations in
September of each year:
(i) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding calendar year to the last
day of December of the preceding calendar year;
(ii) Multiply that percentage increase by the total income
threshold or reduction amount for the current tax year, as
applicable;
(iii) Add the resulting product to the total income
threshold or the reduction amount, as applicable, for the
current tax year;
(iv) Round the resulting sum to the nearest multiple of
one hundred dollars.
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The commissioner shall certify the amount resulting from
each adjustment to each county auditor not later than the first
day of December each year. The certified total income threshold
amount applies to the following tax year for persons described
in division (A)(1)(b)(iii) of this section. The certified
reduction amount applies to the following tax year. The
commissioner shall not make the applicable adjustment in any
calendar year in which the amount resulting from the adjustment
would be less than the total income threshold or the reduction
amount for the current tax year.
(2)(a) Real property taxes on a A homestead owned and
occupied, or a homestead in a housing cooperative occupied, by a
disabled veteran shall be reduced exempted from taxation, and
real property taxes on a homestead in a housing cooperative
occupied by a disabled veteran shall be reduced by the portion
of taxes attributed to the homestead under section 323.159 of
the Revised Code, for each year for which an application for the
exemption or reduction has been approved. The reduction shall
equal the product obtained by multiplying fifty thousand dollars
of the true value of the property in money, as adjusted under
division (A)(1)(d) of this section, by the amounts described in
divisions (A)(1)(c)(ii) to (iv) of this section. The exemption
or reduction is in lieu of any reduction under section 323.158
of the Revised Code or division (A)(1) , (2)(b), or (3) of this
section. The exemption or reduction applies to only one
homestead owned and occupied by , or one homestead in a housing
cooperative occupied by, a disabled veteran.
(b) Real property taxes on a A homestead owned and
occupied, or a homestead in a housing cooperative occupied, by
the surviving spouse of a disabled veteran shall be reduced
exempted from taxation, and real property taxes on a homestead
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in a housing cooperative occupied by the surviving spouse of a
disabled veteran shall be reduced by the portion of taxes
attributed to the homestead under section 323.159 of the Revised
Code, for each year an application for exemption is approved.
The reduction shall equal to the amount of the reduction
authorized under division (A)(2)(a) of this section.
The exemption or reduction is in lieu of any reduction
under section 323.158 of the Revised Code or division (A)(1) ,
(2)(a), or (3) of this section. The exemption or reduction
applies to only one homestead owned and occupied by , or one
homestead in a housing cooperative occupied by, the surviving
spouse of a disabled veteran. A homestead qualifies for a an
exemption or reduction in taxes under division (A)(2)(b) of this
section beginning in one of the following tax years:
(i) For a surviving spouse described in division (L)(1) of
section 323.151 of the Revised Code, the year the disabled
veteran dies;
(ii) For a surviving spouse described in division (L)(2)
of section 323.151 of the Revised Code, the first year on the
first day of January of which the total disability rating
described in division (F) of that section has been received for
the deceased spouse.
In either case, the exemption or reduction shall continue
through the tax year in which the surviving spouse dies or
remarries.
(c) For the purposes of sections 323.153, 323.154,
323.155, 323.156, and 4503.064 of the Revised Code, an exemption
under division (A)(2) of this section is a reduction in taxes of
the amount of current taxes that would have been charged and
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payable against the homestead if the homestead had not been
exempted.
(3) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by the
surviving spouse of a public service officer killed in the line
of duty shall be reduced for each year for which an application
for the reduction has been approved. The reduction shall equal
the product obtained by multiplying fifty thousand dollars of
the true value of the property in money, as adjusted under
division (A)(1)(d) of this section, by the amounts described in
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction
is in lieu of any reduction or exemption under section 323.158
of the Revised Code or division (A)(1) or (2) of this section.
The reduction applies to only one homestead owned and occupied
by such a surviving spouse. A homestead qualifies for a
reduction in taxes under division (A)(3) of this section for the
tax year in which the public service officer dies through the
tax year in which the surviving spouse dies or remarries.
(B) To provide a partial exemption, real property taxes on
any homestead, and manufactured home taxes on any manufactured
or mobile home on which a manufactured home tax is assessed
pursuant to division (D)(2) of section 4503.06 of the Revised
Code, shall be reduced for each year for which an application
for the reduction has been approved. The amount of the reduction
shall equal two and one-half per cent of the amount of taxes to
be levied by qualifying levies on the homestead or the
manufactured or mobile home after applying section 319.301 of
the Revised Code. For the purposes of this division, "qualifying
levy" has the same meaning as in section 319.302 of the Revised
Code.
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(C) The reductions and exemption granted by this section
do not apply to special assessments or respread of assessments
levied against the homestead , and if . If there is a transfer of
ownership subsequent to the filing of an application for a
reduction in taxes, such reductions are under section 323.153 of
the Revised Code, the reduction or exemption is not forfeited
for such year by virtue of such transfer.
(D) The reductions in taxable value referred to in this
section shall be applied solely as a factor for the purpose of
computing the reduction of taxes under this section and the
reductions and the exemption shall not affect the total value of
property in any subdivision or taxing district as listed and
assessed for taxation on the tax lists and duplicates, or any
direct or indirect limitations on indebtedness of a subdivision
or taxing district. If after application of sections 5705.31 and
5705.32 of the Revised Code, including the allocation of all
levies within the ten-mill limitation to debt charges to the
extent therein provided, there would be insufficient funds for
payment of debt charges not provided for by levies in excess of
the ten-mill limitation, the reduction of taxes provided for in
sections 323.151 to 323.159 of the Revised Code shall be
proportionately adjusted to the extent necessary to provide such
funds from levies within the ten-mill limitation.
(E) No reduction in taxes or exemption from taxation shall
be made on the taxes due on under this section for the homestead
of any person convicted of violating division (D) or (E) of
section 323.153 of the Revised Code for a period of three years
following the conviction.
Sec. 4503.065. (A)(1) Division (A) of this section applies
to any of the following persons:
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(a) An individual who is permanently and totally disabled;
(b) An individual who is sixty-five years of age or older;
(c) An individual who is the surviving spouse of a
deceased person who was permanently and totally disabled or
sixty-five years of age or older and who applied and qualified
for a reduction in assessable value under this section in the
year of death, provided the surviving spouse is at least fifty-
nine but not sixty-five or more years of age on the date the
deceased spouse dies.
(2) The manufactured home tax on a manufactured or mobile
home that is paid pursuant to division (C) of section 4503.06 of
the Revised Code and that is owned and occupied as a home by an
individual whose domicile is in this state and to whom this
section applies, shall be reduced for any tax year for which an
application for such reduction has been approved, provided the
individual did not acquire ownership from a person, other than
the individual's spouse, related by consanguinity or affinity
for the purpose of qualifying for the reduction. An owner
includes a settlor of a revocable or irrevocable inter vivos
trust holding the title to a manufactured or mobile home
occupied by the settlor as of right under the trust.
(a) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal one
of the following amounts, as applicable to the person:
(i) If the person received a reduction under this section
for tax year 2007, the greater of the reduction for that tax
year or the amount computed under division (A)(2)(b) of this
section;
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(ii) If the person received, for any homestead, a
reduction under division (A) of this section for tax year 2014
or under division (A)(1) of section 323.152 of the Revised Code
for tax year 2013 or the person is the surviving spouse of such
a person and the surviving spouse is at least fifty-nine years
of age on the date the deceased spouse dies, the amount computed
under division (A)(2)(b) of this section.
(iii) If the person is not described in division (A)(2)(a)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(2)(e) of this section, the amount computed under division
(A)(2)(b) of this section.
(b) The amount of the reduction under division (A)(2)(b)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the true value of the
property in money, as adjusted under division (A)(2)(e) of this
section;
(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(c) For manufactured and mobile homes for which the tax
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imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal one
of the following amounts, as applicable to the person:
(i) If the person received a reduction under this section
for tax year 2007, the greater of the reduction for that tax
year or the amount computed under division (A)(2)(d) of this
section;
(ii) If the person received, for any homestead, a
reduction under division (A) of this section for tax year 2014
or under division (A)(1) of section 323.152 of the Revised Code
for tax year 2013 or the person is the surviving spouse of such
a person and the surviving spouse is at least fifty-nine years
of age on the date the deceased spouse dies, the amount computed
under division (A)(2)(d) of this section.
(iii) If the person is not described in division (A)(2)(c)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(2)(e) of this section, the amount computed under division
(A)(2)(d) of this section.
(d) The amount of the reduction under division (A)(2)(d)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the cost to the owner,
or the market value at the time of purchase, whichever is
greater, as those terms are used in division (D)(1) of section
4503.06 of the Revised Code, and as adjusted under division (A)
(2)(e) of this section;
(ii) The percentage from the appropriate schedule in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(iii) The assessment percentage of forty per cent used in
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As Introduced
division (D)(1)(b) of section 4503.06 of the Revised Code;
(iv) The tax rate of the taxing district in which the home
has its situs.
(e) The tax commissioner shall adjust the income threshold
described in divisions (A)(2)(a)(iii) and (A)(2)(c)(iii) and the
reduction amounts described in divisions (A)(2)(b)(i), (A)(2)(d)
(i), (B)(1), (B)(2), (C)(1), and (C)(2) of this section by
completing the following calculations in September of each year:
(i) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding calendar year to the last
day of December of the preceding calendar year;
(ii) Multiply that percentage increase by the total income
threshold or reduction amount for the ensuing tax year, as
applicable;
(iii) Add the resulting product to the total income
threshold or reduction amount, as applicable for the ensuing tax
year;
(iv) Round the resulting sum to the nearest multiple of
one hundred dollars.
The commissioner shall certify the amount resulting from
each adjustment to each county auditor not later than the first
day of December each year. The certified amount applies to the
second ensuing tax year. The commissioner shall not make the
applicable adjustment in any calendar year in which the amount
resulting from the adjustment would be less than the total
income threshold or the reduction amount for the ensuing tax
year.
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(B)(1) The manufactured home tax levied pursuant to
division (C) of section 4503.06 of the Revised Code on a A
manufactured or mobile home that is owned and occupied by a
disabled veteran shall be reduced exempted from the manufactured
home tax levied under division (C) of section 4503.06 of the
Revised Code for any tax year for which an application for such
reduction exemption has been approved, provided the disabled
veteran did not acquire ownership from a person, other than the
disabled veteran's spouse, related by consanguinity or affinity
for the purpose of qualifying for the reductionexemption. An
owner includes an owner within the meaning of division (A)(2) of
this section.
(a) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
true value of the property in money, as adjusted under division
(A)(2)(e) of this section, by the amounts described in divisions
(A)(2)(b)(ii) to (iv) of this section.
(b) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
cost to the owner, or the market value at the time of purchase,
whichever is greater, as those terms are used in division (D)(1)
of section 4503.06 of the Revised Code, as adjusted under
division (A)(2)(e) of this section, by the amounts described in
divisions (A)(2)(d)(ii) to (iv) of this section.
The reduction exemption is in lieu of any reduction under
section 4503.0610 of the Revised Code or division (A) , (B)(2),
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or (C) of this section. The reduction exemption applies to only
one manufactured or mobile home owned and occupied by a disabled
veteran.
(2) The manufactured home tax levied pursuant to division
(C) of section 4503.06 of the Revised Code on a A manufactured
or mobile home that is owned and occupied by the surviving
spouse of a disabled veteran shall be reduced exempted from the
manufactured home tax levied under division (C) of section
4503.06 of the Revised Code for each tax year for which an
application for such reduction exemption has been approved. The
reduction shall equal the amount of the reduction authorized
under division (B)(1)(a) or (b) of this section, as applicable.
An owner includes an owner within the meaning of division (A)(2)
of this section.
The reduction exemption is in lieu of any reduction under
section 4503.0610 of the Revised Code or division (A) , (B)(1),
or (C) of this section. The reduction exemption applies to only
one manufactured or mobile home owned and occupied by the
surviving spouse of a disabled veteran. A manufactured or mobile
home qualifies for a reduction in taxes an exemption under
division (B)(2) of this section beginning in one of the
following tax years:
(a) For a surviving spouse described in division (H)(1) of
section 4503.064 of the Revised Code, the year the disabled
veteran dies;
(b) For a surviving spouse described in division (H)(2) of
section 4503.064 of the Revised Code, the first year on the
first day of January of which the total disability rating
described in division (F) of section 323.151 of the Revised Code
has been received for the deceased spouse.
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In either case, the reduction exemption shall continue
through the tax year in which the surviving spouse dies or
remarries.
(3) For the purposes of sections 4503.064 to 4503.069 of
the Revised Code, the exemption under division (B) of this
section is a reduction in manufactured home taxes of the amount
of current manufactured home taxes that would have been charged
and payable against the homestead if the homestead had not been
exempted.
(C) The manufactured home tax levied pursuant to division
(C) of section 4503.06 of the Revised Code on a manufactured or
mobile home that is owned and occupied by the surviving spouse
of a public service officer killed in the line of duty shall be
reduced for any tax year for which an application for such
reduction has been approved, provided the surviving spouse did
not acquire ownership from a person, other than the surviving
spouse's deceased public service officer spouse, related by
consanguinity or affinity for the purpose of qualifying for the
reduction. An owner includes an owner within the meaning of
division (A)(2) of this section.
(1) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
true value of the property in money, as adjusted under division
(A)(2)(e) of this section, by the amounts described in divisions
(A)(2)(b)(ii) to (iv) of this section.
(2) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
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product obtained by multiplying fifty thousand dollars of the
cost to the owner, or the market value at the time of purchase,
whichever is greater, as those terms are used in division (D)(1)
of section 4503.06 of the Revised Code, as adjusted under
division (A)(2)(e) of this section, by the amounts described in
divisions (A)(2)(d)(ii) to (iv) of this section.
The reduction is in lieu of any reduction or exemption
under section 4503.0610 of the Revised Code or division (A) or
(B) of this section. The reduction applies to only one
manufactured or mobile home owned and occupied by such a
surviving spouse. A manufactured or mobile home qualifies for a
reduction in taxes under this division for the tax year in which
the public service officer dies through the tax year in which
the surviving spouse dies or remarries.
(D) If the owner or the spouse of the owner of a
manufactured or mobile home is eligible for a homestead
exemption on the land upon which the home is located, the
reduction to which the owner or spouse is entitled under
divisions (A) or (C) of this section shall not exceed the
difference between the reduction to which the owner or spouse is
entitled under division (A), (B), or (C) of this section and the
amount of the reduction under the homestead exemption.
(E) No reduction in taxes or exemption from taxation shall
be made with respect to the home of any person convicted of
violating division (C) or (D) of section 4503.066 of the Revised
Code for a period of three years following the conviction.
Section 2. That existing sections 323.152 and 4503.065 of
the Revised Code are hereby repealed.
Section 3. The amendment by this act of section 323.152 of
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As Introduced
the Revised Code applies to tax year 2025 and every tax year
thereafter. The amendment by this act of section 4503.065 of the
Revised Code applies to tax year 2026 and every tax year
thereafter.
Section 4. The General Assembly, applying the principle
stated in division (B) of section 1.52 of the Revised Code that
amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the following sections,
presented in this act as composites of the sections as amended
by the acts indicated, are the resulting versions of the
sections in effect prior to the effective date of the sections
as presented in this act:
Section 323.152 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
Section 4503.065 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
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