HB 955

As Introduced
136th General Assembly
   Regular Session  H. B. No. 955
       2025-2026
  Representatives Miller, J., Glassburn
  To amend sections 323.151, 323.152, 4503.064, and  1
  4503.065 of the Revised Code to expand the  2
  enhanced homestead exemption for the surviving  3
  spouse of a disabled veteran.  4
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That sections 323.151, 323.152, 4503.064, and  5
4503.065 of the Revised Code be amended to read as follows:  6
     Sec. 323.151. As used in sections 323.151 to 323.159 of  7
the Revised Code:  8
     (A)(1) "Homestead" means either of the following:  9
     (a) A dwelling, including a unit in a multiple-unit  10
dwelling and a manufactured home or mobile home taxed as real  11
property pursuant to division (B) of section 4503.06 of the  12
Revised Code, owned and occupied as a home by an individual  13
whose domicile is in this state and who has not acquired  14
ownership from a person, other than the individual's spouse,  15
related by consanguinity or affinity for the purpose of  16
qualifying for the real property tax reduction provided in  17
section 323.152 of the Revised Code.  18
     (b) A unit in a housing cooperative that is occupied as a  19
home, but not owned, by an individual whose domicile is in this  20
H. B. No. 955  Page 2
As Introduced
state.  21
       (2) The homestead shall include so much of the land  22
surrounding it, not exceeding one acre, as is reasonably  23
necessary for the use of the dwelling or unit as a home. An  24
owner includes a holder of one of the several estates in fee, a  25
vendee in possession under a purchase agreement or a land  26
contract, a mortgagor, a life tenant, one or more tenants with a  27
right of survivorship, tenants in common, and a settlor of a  28
revocable or irrevocable inter vivos trust holding the title to  29
a homestead occupied by the settlor as of right under the trust.  30
The tax commissioner shall adopt rules for the uniform  31
classification and valuation of real property or portions of  32
real property as homesteads.  33
       (B) "Sixty-five years of age or older" means a person who  34
has attained age sixty-four prior to the first day of January of  35
the year of application for reduction in real estate taxes.  36
       (C) "Total income" means modified adjusted gross income,  37
as that term is defined in section 5747.01 of the Revised Code,  38
of the owner and the owner's spouse for the year preceding the  39
year in which application for a reduction in taxes is made.  40
       (D) "Permanently and totally disabled" means that a person  41
other than a disabled veteran has, on the first day of January  42
of the year of application for reduction in real estate taxes,  43
some impairment in body or mind that makes the person unable to  44
work at any substantially remunerative employment that the  45
person is reasonably able to perform and that will, with  46
reasonable probability, continue for an indefinite period of at  47
least twelve months without any present indication of recovery  48
therefrom or has been certified as permanently and totally  49
disabled by a state or federal agency having the function of so  50
H. B. No. 955  Page 3
As Introduced
classifying persons.  51
       (E) "Housing cooperative" means a housing complex of at  52
least two units that is owned and operated by a nonprofit  53
corporation that issues a share of the corporation's stock to an  54
individual, entitling the individual to live in a unit of the  55
complex, and collects a monthly maintenance fee from the  56
individual to maintain, operate, and pay the taxes of the  57
complex.  58
       (F) "Disabled veteran" means a person who is a veteran of  59
the armed forces of the United States, including reserve  60
components thereof, or of the national guard, who has been  61
discharged or released from active duty in the armed forces  62
under honorable conditions, and who has received a total  63
disability rating or a total disability rating for compensation  64
based on individual unemployability for a service-connected  65
disability or combination of service-connected disabilities as  66
prescribed in Title 38, Part 4 of the Code of Federal  67
Regulations, as amended.  68
       (G) "Public service officer" means a peace officer,  69
firefighter, first responder, EMT-basic, EMT-I, or paramedic, or  70
an individual holding any equivalent position in another state.  71
       (H) "Killed in the line of duty" means either of the  72
following:  73
       (1) Death in the line of duty;  74
       (2) Death from injury sustained in the line of duty,  75
including heart attack or other fatal injury or illness caused  76
while in the line of duty.  77
       (I) "Peace officer" has the same meaning as in section  78
2935.01 of the Revised Code.  79
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As Introduced
       (J) "Firefighter" means a firefighter, whether paid or  80
volunteer, of a lawfully constituted fire department.  81
       (K) "First responder," "EMT-basic," "EMT-I," and  82
"paramedic" have the same meanings as in section 4765.01 of the  83
Revised Code.  84
       (L) "Surviving spouse of a disabled veteran" means either  85
of the following:  86
       (1) The spouse of a disabled veteran who occupied the  87
homestead when the disabled veteran died and who acquires  88
ownership of the homestead or, in the case of a homestead that  89
is a unit in a housing cooperative, continues to occupy the  90
homestead;  91
       (2) The surviving spouse of an individual to which all of  92
the following apply, provided the surviving spouse occupies the  93
homestead when that individual dies and who, following that  94
individual's death, acquires ownership of the homestead or, in  95
the case of a homestead that is a unit in a housing cooperative,  96
continues to occupy the homestead:  97
       (a) The individual dies before receiving a total  98
disability rating described in division (F) of this section.  99
       (b) The individual otherwise qualifies as a disabled  100
veteran.  101
       (c) The individual owns and occupies a homestead or, in  102
the case of a homestead that is a unit in a housing cooperative,  103
occupies the homestead.  104
       Sec. 323.152. In addition to the reduction in taxes  105
required under sections 319.302, 319.303, and 319.304 of the  106
Revised Code, taxes shall be reduced as provided in divisions  107
H. B. No. 955  Page 5
As Introduced
(A) and (B) of this section.  108
        (A)(1)(a) Division (A)(1) of this section applies to any  109
of the following persons:  110
        (i) A person who is permanently and totally disabled;  111
        (ii) A person who is sixty-five years of age or older;  112
        (iii) A person who is the surviving spouse of a deceased  113
person who was permanently and totally disabled or sixty-five  114
years of age or older and who applied and qualified for a  115
reduction in taxes under this division in the year of death,  116
provided the surviving spouse is at least fifty-nine but not  117
sixty-five or more years of age on the date the deceased spouse  118
dies.  119
        (b) Real property taxes on a homestead owned and occupied,  120
or a homestead in a housing cooperative occupied, by a person to  121
whom division (A)(1) of this section applies shall be reduced  122
for each year for which an application for the reduction has  123
been approved. The reduction shall equal one of the following  124
amounts, as applicable to the person:  125
        (i) If the person received a reduction under division (A)  126
(1) of this section for tax year 2006, the greater of the  127
reduction for that tax year or the amount computed under  128
division (A)(1)(c) of this section;  129
        (ii) If the person received, for any homestead, a  130
reduction under division (A)(1) of this section for tax year  131
2013 or under division (A) of section 4503.065 of the Revised  132
Code for tax year 2014 or the person is the surviving spouse of  133
such a person and the surviving spouse is at least fifty-nine  134
years of age on the date the deceased spouse dies, the amount  135
computed under division (A)(1)(c) of this section.  136
H. B. No. 955  Page 6
As Introduced
        (iii) If the person is not described in division (A)(1)(b)  137
(i) or (ii) of this section and the person's total income does  138
not exceed thirty thousand dollars, as adjusted under division  139
(A)(1)(d) of this section, the amount computed under division  140
(A)(1)(c) of this section.  141
        (c) The amount of the reduction under division (A)(1)(c)  142
of this section equals the product of the following:  143
        (i) Twenty-five thousand dollars of the true value of the  144
property in money, as adjusted under division (A)(1)(d) of this  145
section;  146
        (ii) The assessment percentage established by the tax  147
commissioner under division (B) of section 5715.01 of the  148
Revised Code, not to exceed thirty-five per cent;  149
        (iii) The effective tax rate used to calculate the taxes  150
charged against the property for the current year, where  151
"effective tax rate" is defined as in section 323.08 of the  152
Revised Code;  153
        (iv) The quantity equal to one minus the sum of the  154
percentage reductions in taxes received by the property for the  155
current tax year under sections 319.302 and 319.303 of the  156
Revised Code and division (B) of section 323.152 of the Revised  157
Code.  158
        (d) The tax commissioner shall adjust the total income  159
threshold described in division (A)(1)(b)(iii) and the reduction  160
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3)  161
of this section by completing the following calculations in  162
September of each year:  163
        (i) Determine the percentage increase in the gross  164
domestic product deflator determined by the bureau of economic  165
H. B. No. 955  Page 7
As Introduced
analysis of the United States department of commerce from the  166
first day of January of the preceding calendar year to the last  167
day of December of the preceding calendar year;  168
       (ii) Multiply that percentage increase by the total income  169
threshold or reduction amount for the current tax year, as  170
applicable;  171
       (iii) Add the resulting product to the total income  172
threshold or the reduction amount, as applicable, for the  173
current tax year;  174
       (iv) Round the resulting sum to the nearest multiple of  175
one hundred dollars.  176
       The commissioner shall certify the amount resulting from  177
each adjustment to each county auditor not later than the first  178
day of December each year. The certified total income threshold  179
amount applies to the following tax year for persons described  180
in division (A)(1)(b)(iii) of this section. The certified  181
reduction amount applies to the following tax year. The  182
commissioner shall not make the applicable adjustment in any  183
calendar year in which the amount resulting from the adjustment  184
would be less than the total income threshold or the reduction  185
amount for the current tax year.  186
       (2)(a) Real property taxes on a homestead owned and  187
occupied, or a homestead in a housing cooperative occupied, by a  188
disabled veteran shall be reduced for each year for which an  189
application for the reduction has been approved. The reduction  190
shall equal the product obtained by multiplying fifty thousand  191
dollars of the true value of the property in money, as adjusted  192
under division (A)(1)(d) of this section, by the amounts  193
described in divisions (A)(1)(c)(ii) to (iv) of this section.  194
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As Introduced
The reduction is in lieu of any reduction under section 323.158  195
of the Revised Code or division (A)(1), (2)(b), or (3) of this  196
section. The reduction applies to only one homestead owned and  197
occupied by a disabled veteran.  198
       (b) Real property taxes on a homestead owned and occupied,  199
or a homestead in a housing cooperative occupied, by the  200
surviving spouse of a disabled veteran shall be reduced for each  201
year an application for exemption is approved. The reduction  202
shall equal to the amount of the reduction authorized under  203
division (A)(2)(a) of this section.  204
       The reduction is in lieu of any reduction under section  205
323.158 of the Revised Code or division (A)(1), (2)(a), or (3)  206
of this section. The reduction applies to only one homestead  207
owned and occupied by the surviving spouse of a disabled  208
veteran. A homestead qualifies for a reduction in taxes under  209
division (A)(2)(b) of this section beginning in one of the  210
following tax years:  211
       (i) For a surviving spouse described in division (L)(1) of  212
section 323.151 of the Revised Code, the year the disabled  213
veteran dies;  214
       (ii) For a surviving spouse described in division (L)(2)  215
of section 323.151 of the Revised Code,   or the first year on  216
the first day of January of which the total disability rating  217
described in division (F) of that section 323.151 of the Revised  218
Code has been received for the deceased spouse.  219
       In either case, the reduction shall continue through the  220
tax year in which the surviving spouse dies or remarries.  221
       (3) Real property taxes on a homestead owned and occupied,  222
or a homestead in a housing cooperative occupied, by the  223
H. B. No. 955  Page 9
As Introduced
surviving spouse of a public service officer killed in the line  224
of duty shall be reduced for each year for which an application  225
for the reduction has been approved. The reduction shall equal  226
the product obtained by multiplying fifty thousand dollars of  227
the true value of the property in money, as adjusted under  228
division (A)(1)(d) of this section, by the amounts described in  229
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction  230
is in lieu of any reduction under section 323.158 of the Revised  231
Code or division (A)(1) or (2) of this section. The reduction  232
applies to only one homestead owned and occupied by such a  233
surviving spouse. A homestead qualifies for a reduction in taxes  234
under division (A)(3) of this section for the tax year in which  235
the public service officer dies through the tax year in which  236
the surviving spouse dies or remarries.  237
       (B)(1) As used in division (B) of this section,  238
"qualifying levy" has the same meaning as in section 319.302 of  239
the Revised Code.  240
       (2) To provide a partial exemption, real property taxes on  241
any homestead, and manufactured home taxes on any manufactured  242
or mobile home on which a manufactured home tax is assessed  243
pursuant to division (D)(2) of section 4503.06 of the Revised  244
Code, shall be reduced for each year for which an application  245
for the reduction has been approved. The amount of the reduction  246
shall equal one of the following percentages of the amount of  247
taxes to be levied by qualifying levies on the homestead or the  248
manufactured or mobile home after applying section 319.301 of  249
the Revised Code:  250
       (a) For the first tax year to which this amendment  251
applies, 5.70%;  252
       (b) For the following tax year, 8.92%;  253
H. B. No. 955  Page 10
As Introduced
       (c) For the second following tax year, 12.15%;  254
       (d) For the third following tax year and every year  255
thereafter, 15.38%.  256
       (3) A board of county commissioners, by resolution, may  257
authorize a partial exemption from the real property taxes or  258
manufactured home taxes on any property or manufactured or  259
mobile home that receives the partial exemption under division  260
(B)(2) of this section. The resolution shall specify the amount  261
of the partial exemption, which may equal up to two and one-half  262
per cent of the amount of taxes to be levied by qualifying  263
levies on the property or home after applying section 319.301 of  264
the Revised Code. The partial exemption shall be applied  265
concurrently with the partial exemption under division (B)(2) of  266
this section, and no application shall be required under section  267
323.153 of the Revised Code to obtain the partial exemption  268
authorized pursuant to this section.  269
       The board shall certify a copy of the resolution, or a  270
copy of any resolution repealing or modifying the partial  271
exemption's authorization, to the county auditor and tax  272
commissioner within thirty days after its adoption. If the  273
resolution is adopted on or before the first day of July of a  274
tax year, the partial exemption shall first apply or cease to  275
apply, in the case of real property taxes, to that tax year or,  276
in the case of manufactured home taxes, the following tax year.  277
If the resolution is adopted after the first day of July of a  278
tax year, the partial exemption shall first apply or cease to  279
apply, in the case of real property taxes, to the following tax  280
year or, in the case of manufactured home taxes, the second  281
succeeding tax year.  282
       (C) The reductions granted by this section do not apply to  283
H. B. No. 955  Page 11
As Introduced
special assessments or respread of assessments levied against  284
the homestead, and if there is a transfer of ownership  285
subsequent to the filing of an application for a reduction in  286
taxes, such reductions are not forfeited for such year by virtue  287
of such transfer.  288
       (D) The reductions in taxable value referred to in this  289
section shall be applied solely as a factor for the purpose of  290
computing the reduction of taxes under this section and shall  291
not affect the total value of property in any subdivision or  292
taxing district as listed and assessed for taxation on the tax  293
lists and duplicates, or any direct or indirect limitations on  294
indebtedness of a subdivision or taxing district. If after  295
application of sections 5705.31 and 5705.32 of the Revised Code,  296
including the allocation of all levies within the ten-mill  297
limitation to debt charges to the extent therein provided, there  298
would be insufficient funds for payment of debt charges not  299
provided for by levies in excess of the ten-mill limitation, the  300
reduction of taxes provided for in sections 323.151 to 323.159  301
of the Revised Code shall be proportionately adjusted to the  302
extent necessary to provide such funds from levies within the  303
ten-mill limitation.  304
       (E) No reduction shall be made on the taxes due on the  305
homestead of any person convicted of violating division (D) or  306
(E) of section 323.153 of the Revised Code for a period of three  307
years following the conviction.  308
       Sec. 4503.064. As used in sections 4503.064 to 4503.069 of  309
the Revised Code:  310
       (A) "Sixty-five years of age or older" means a person who  311
will be age sixty-five or older in the calendar year following  312
the year of application for reduction in the assessable value of  313
H. B. No. 955  Page 12
As Introduced
the person's manufactured or mobile home.  314
       (B) "Permanently and totally disabled" means that a person  315
other than a disabled veteran has, on the first day of January  316
of the year of application, including late application, for  317
reduction in the assessable value of a manufactured or mobile  318
home, some impairment in body or mind that makes the person  319
unable to work at any substantially remunerative employment  320
which the person is reasonably able to perform and which will,  321
with reasonable probability, continue for an indefinite period  322
of at least twelve months without any present indication of  323
recovery therefrom or has been certified as permanently and  324
totally disabled by a state or federal agency having the  325
function of so classifying persons.  326
       (C) "Homestead exemption" means the reduction in taxes  327
allowed under division (A) of section 323.152 of the Revised  328
Code for the year in which an application is filed under section  329
4503.066 of the Revised Code.  330
       (D) "Manufactured home" has the meaning given in division  331
(C)(4) of section 3781.06 of the Revised Code, and includes a  332
structure consisting of two manufactured homes that were  333
purchased either together or separately and are combined to form  334
a single dwelling, but does not include a manufactured home that  335
is taxed as real property pursuant to division (B) of section  336
4503.06 of the Revised Code.  337
       (E) "Mobile home" has the meaning given in division (O) of  338
section 4501.01 of the Revised Code and includes a structure  339
consisting of two mobile homes that were purchased together or  340
separately and combined to form a single dwelling, but does not  341
include a mobile home that is taxed as real property pursuant to  342
division (B) of section 4503.06 of the Revised Code.  343
H. B. No. 955  Page 13
As Introduced
       (F) "Late application" means an application filed with an  344
original application under division (A)(3) of section 4503.066  345
of the Revised Code.  346
       (G) "Total income," "disabled veteran," "public service  347
officer," and "killed in the line of duty" have the same  348
meanings as in section 323.151 of the Revised Code.  349
       (H) "Surviving spouse of a disabled veteran" means either  350
of the following:  351
       (1) The spouse of a disabled veteran who occupied the  352
manufactured or mobile home when the disabled veteran died and  353
who acquires ownership of the manufactured or mobile home;  354
       (2) The surviving spouse of an individual to which all of  355
the following apply, provided the surviving spouse occupies the  356
manufactured or mobile home when that individual dies and who,  357
following that individual's death, acquires ownership of the  358
manufactured or mobile home:  359
       (a) The individual dies before receiving a total  360
disability rating described in division (F) of section 323.151  361
of the Revised Code.  362
       (b) The individual otherwise qualifies as a disabled  363
veteran.  364
       (c) The individual owns and occupies a manufactured or  365
mobile home.  366
       Sec. 4503.065. (A)(1) Division (A) of this section applies  367
to any of the following persons:  368
       (a) An individual who is permanently and totally disabled;  369
       (b) An individual who is sixty-five years of age or older;  370
H. B. No. 955  Page 14
As Introduced
       (c) An individual who is the surviving spouse of a  371
deceased person who was permanently and totally disabled or  372
sixty-five years of age or older and who applied and qualified  373
for a reduction in assessable value under this section in the  374
year of death, provided the surviving spouse is at least fifty-  375
nine but not sixty-five or more years of age on the date the  376
deceased spouse dies.  377
       (2) The manufactured home tax on a manufactured or mobile  378
home that is paid pursuant to division (C) of section 4503.06 of  379
the Revised Code and that is owned and occupied as a home by an  380
individual whose domicile is in this state and to whom this  381
section applies, shall be reduced for any tax year for which an  382
application for such reduction has been approved, provided the  383
individual did not acquire ownership from a person, other than  384
the individual's spouse, related by consanguinity or affinity  385
for the purpose of qualifying for the reduction. An owner  386
includes a settlor of a revocable or irrevocable inter vivos  387
trust holding the title to a manufactured or mobile home  388
occupied by the settlor as of right under the trust.  389
       (a) For manufactured and mobile homes for which the tax  390
imposed by section 4503.06 of the Revised Code is computed under  391
division (D)(2) of that section, the reduction shall equal one  392
of the following amounts, as applicable to the person:  393
       (i) If the person received a reduction under this section  394
for tax year 2007, the greater of the reduction for that tax  395
year or the amount computed under division (A)(2)(b) of this  396
section;  397
       (ii) If the person received, for any homestead, a  398
reduction under division (A) of this section for tax year 2014  399
or under division (A)(1) of section 323.152 of the Revised Code  400
H. B. No. 955  Page 15
As Introduced
for tax year 2013 or the person is the surviving spouse of such  401
a person and the surviving spouse is at least fifty-nine years  402
of age on the date the deceased spouse dies, the amount computed  403
under division (A)(2)(b) of this section.  404
        (iii) If the person is not described in division (A)(2)(a)  405
(i) or (ii) of this section and the person's total income does  406
not exceed thirty thousand dollars, as adjusted under division  407
(A)(2)(e) of this section, the amount computed under division  408
(A)(2)(b) of this section.  409
        (b) The amount of the reduction under division (A)(2)(b)  410
of this section equals the product of the following:  411
        (i) Twenty-five thousand dollars of the true value of the  412
property in money, as adjusted under division (A)(2)(e) of this  413
section;  414
        (ii) The assessment percentage established by the tax  415
commissioner under division (B) of section 5715.01 of the  416
Revised Code, not to exceed thirty-five per cent;  417
        (iii) The effective tax rate used to calculate the taxes  418
charged against the property for the current year, where  419
"effective tax rate" is defined as in section 323.08 of the  420
Revised Code;  421
        (iv) The quantity equal to one minus the sum of the  422
percentage reductions in taxes received by the property for the  423
current tax year under sections 319.302 and 319.303 of the  424
Revised Code and division (B) of section 323.152 of the Revised  425
Code.  426
        (c) For manufactured and mobile homes for which the tax  427
imposed by section 4503.06 of the Revised Code is computed under  428
division (D)(1) of that section, the reduction shall equal one  429
H. B. No. 955  Page 16
As Introduced
of the following amounts, as applicable to the person:  430
       (i) If the person received a reduction under this section  431
for tax year 2007, the greater of the reduction for that tax  432
year or the amount computed under division (A)(2)(d) of this  433
section;  434
       (ii) If the person received, for any homestead, a  435
reduction under division (A) of this section for tax year 2014  436
or under division (A)(1) of section 323.152 of the Revised Code  437
for tax year 2013 or the person is the surviving spouse of such  438
a person and the surviving spouse is at least fifty-nine years  439
of age on the date the deceased spouse dies, the amount computed  440
under division (A)(2)(d) of this section.  441
       (iii) If the person is not described in division (A)(2)(c)  442
(i) or (ii) of this section and the person's total income does  443
not exceed thirty thousand dollars, as adjusted under division  444
(A)(2)(e) of this section, the amount computed under division  445
(A)(2)(d) of this section.  446
       (d) The amount of the reduction under division (A)(2)(d)  447
of this section equals the product of the following:  448
       (i) Twenty-five thousand dollars of the cost to the owner,  449
or the market value at the time of purchase, whichever is  450
greater, as those terms are used in division (D)(1) of section  451
4503.06 of the Revised Code, and as adjusted under division (A)  452
(2)(e) of this section;  453
       (ii) The percentage from the appropriate schedule in  454
division (D)(1)(b) of section 4503.06 of the Revised Code;  455
       (iii) The assessment percentage of forty per cent used in  456
division (D)(1)(b) of section 4503.06 of the Revised Code;  457
H. B. No. 955  Page 17
As Introduced
        (iv) The tax rate of the taxing district in which the home  458
has its situs.  459
        (e) The tax commissioner shall adjust the income threshold  460
described in divisions (A)(2)(a)(iii) and (A)(2)(c)(iii) and the  461
reduction amounts described in divisions (A)(2)(b)(i), (A)(2)(d)  462
(i), (B)(1), (B)(2), (C)(1), and (C)(2) of this section by  463
completing the following calculations in September of each year:  464
        (i) Determine the percentage increase in the gross  465
domestic product deflator determined by the bureau of economic  466
analysis of the United States department of commerce from the  467
first day of January of the preceding calendar year to the last  468
day of December of the preceding calendar year;  469
        (ii) Multiply that percentage increase by the total income  470
threshold or reduction amount for the ensuing tax year, as  471
applicable;  472
        (iii) Add the resulting product to the total income  473
threshold or reduction amount, as applicable for the ensuing tax  474
year;  475
        (iv) Round the resulting sum to the nearest multiple of  476
one hundred dollars.  477
        The commissioner shall certify the amount resulting from  478
each adjustment to each county auditor not later than the first  479
day of December each year. The certified amount applies to the  480
second ensuing tax year. The commissioner shall not make the  481
applicable adjustment in any calendar year in which the amount  482
resulting from the adjustment would be less than the total  483
income threshold or the reduction amount for the ensuing tax  484
year.  485
        (B)(1) The manufactured home tax levied pursuant to  486
H. B. No. 955  Page 18
As Introduced
division (C) of section 4503.06 of the Revised Code on a  487
manufactured or mobile home that is owned and occupied by a  488
disabled veteran shall be reduced for any tax year for which an  489
application for such reduction has been approved, provided the  490
disabled veteran did not acquire ownership from a person, other  491
than the disabled veteran's spouse, related by consanguinity or  492
affinity for the purpose of qualifying for the reduction. An  493
owner includes an owner within the meaning of division (A)(2) of  494
this section.  495
       (a) For manufactured and mobile homes for which the tax  496
imposed by section 4503.06 of the Revised Code is computed under  497
division (D)(2) of that section, the reduction shall equal the  498
product obtained by multiplying fifty thousand dollars of the  499
true value of the property in money, as adjusted under division  500
(A)(2)(e) of this section, by the amounts described in divisions  501
(A)(2)(b)(ii) to (iv) of this section.  502
       (b) For manufactured and mobile homes for which the tax  503
imposed by section 4503.06 of the Revised Code is computed under  504
division (D)(1) of that section, the reduction shall equal the  505
product obtained by multiplying fifty thousand dollars of the  506
cost to the owner, or the market value at the time of purchase,  507
whichever is greater, as those terms are used in division (D)(1)  508
of section 4503.06 of the Revised Code, as adjusted under  509
division (A)(2)(e) of this section, by the amounts described in  510
divisions (A)(2)(d)(ii) to (iv) of this section.  511
       The reduction is in lieu of any reduction under section  512
4503.0610 of the Revised Code or division (A), (B)(2), or (C) of  513
this section. The reduction applies to only one manufactured or  514
mobile home owned and occupied by a disabled veteran.  515
       (2) The manufactured home tax levied pursuant to division  516
H. B. No. 955  Page 19
As Introduced
(C) of section 4503.06 of the Revised Code on a manufactured or  517
mobile home that is owned and occupied by the surviving spouse  518
of a disabled veteran shall be reduced for each tax year for  519
which an application for such reduction has been approved. The  520
reduction shall equal the amount of the reduction authorized  521
under division (B)(1)(a) or (b) of this section, as applicable.  522
An owner includes an owner within the meaning of division (A)(2)  523
of this section.  524
       The reduction is in lieu of any reduction under section  525
4503.0610 of the Revised Code or division (A), (B)(1), or (C) of  526
this section. The reduction applies to only one manufactured or  527
mobile home owned and occupied by the surviving spouse of a  528
disabled veteran. A manufactured or mobile home qualifies for a  529
reduction in taxes under division (B)(2) of this section  530
beginning in one of the following tax years:  531
       (a) For a surviving spouse described in division (H)(1) of  532
section 4503.064 of the Revised Code, the year the disabled  533
veteran dies;  534
       (b) For a surviving spouse described in division (H)(2) of  535
section 4503.064 of the Revised Code,   or the first year on the  536
first day of January of which the total disability rating  537
described in division (F) of section 323.151 of the Revised Code  538
has been received for the deceased spouse.  539
       In either case, the reduction shall continue through the  540
tax year in which the surviving spouse dies or remarries.  541
       (C) The manufactured home tax levied pursuant to division  542
(C) of section 4503.06 of the Revised Code on a manufactured or  543
mobile home that is owned and occupied by the surviving spouse  544
of a public service officer killed in the line of duty shall be  545
H. B. No. 955  Page 20
As Introduced
reduced for any tax year for which an application for such  546
reduction has been approved, provided the surviving spouse did  547
not acquire ownership from a person, other than the surviving  548
spouse's deceased public service officer spouse, related by  549
consanguinity or affinity for the purpose of qualifying for the  550
reduction. An owner includes an owner within the meaning of  551
division (A)(2) of this section.  552
       (1) For manufactured and mobile homes for which the tax  553
imposed by section 4503.06 of the Revised Code is computed under  554
division (D)(2) of that section, the reduction shall equal the  555
product obtained by multiplying fifty thousand dollars of the  556
true value of the property in money, as adjusted under division  557
(A)(2)(e) of this section, by the amounts described in divisions  558
(A)(2)(b)(ii) to (iv) of this section.  559
       (2) For manufactured and mobile homes for which the tax  560
imposed by section 4503.06 of the Revised Code is computed under  561
division (D)(1) of that section, the reduction shall equal the  562
product obtained by multiplying fifty thousand dollars of the  563
cost to the owner, or the market value at the time of purchase,  564
whichever is greater, as those terms are used in division (D)(1)  565
of section 4503.06 of the Revised Code, as adjusted under  566
division (A)(2)(e) of this section, by the amounts described in  567
divisions (A)(2)(d)(ii) to (iv) of this section.  568
       The reduction is in lieu of any reduction under section  569
4503.0610 of the Revised Code or division (A) or (B) of this  570
section. The reduction applies to only one manufactured or  571
mobile home owned and occupied by such a surviving spouse. A  572
manufactured or mobile home qualifies for a reduction in taxes  573
under this division for the tax year in which the public service  574
officer dies through the tax year in which the surviving spouse  575
H. B. No. 955  Page 21
As Introduced
dies or remarries.  576
       (D) If the owner or the spouse of the owner of a  577
manufactured or mobile home is eligible for a homestead  578
exemption on the land upon which the home is located, the  579
reduction to which the owner or spouse is entitled under this  580
section shall not exceed the difference between the reduction to  581
which the owner or spouse is entitled under division (A), (B),  582
or (C) of this section and the amount of the reduction under the  583
homestead exemption.  584
       (E) No reduction shall be made with respect to the home of  585
any person convicted of violating division (C) or (D) of section  586
4503.066 of the Revised Code for a period of three years  587
following the conviction.  588
       Section 2. That existing sections 323.151, 323.152,  589
4503.064, and 4503.065 of the Revised Code are hereby repealed.  590
       Section 3. The amendment by this act of sections 323.151  591
and 323.152 of the Revised Code applies to tax years ending on  592
or after the effective date of this section. The amendment by  593
this act of sections 4503.064 and 4503.065 of the Revised Code  594
applies to tax years beginning on or after the effective date of  595
this section.  596