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HB 955

Expand homestead exemption - disabled veteran’s surviving spouse

136th Legislature (2025-2026) Introduced by Chris Glassburn and 1 co-sponsor

Expands and extends enhanced real estate tax relief for surviving spouses of disabled veterans across real property and manufactured homes, with clear eligibility and ongoing maint

Referred to committee
#housingandrealproperty #militaryandveterans #taxation
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Bill Summary · HB 955

Overview

House Bill 955 (HB 955) proposes to expand and extend the enhanced homestead exemption for the surviving spouse of a disabled veteran in Ohio. The measure makes changes to tax reductions for real property and manufactured/mobile home assessments, clarifies eligibility, and sets out the duration of exemptions for eligible surviving spouses. The bill as introduced is sponsored by Representatives Miller and Glassburn (with a co-sponsor).

Purpose and intent

  • Provide greater and more consistent tax relief to surviving spouses of disabled veterans.
  • Align and expand the existing enhanced homestead exemptions to apply to both traditional real property and manufactured/mobile home scenarios.
  • Establish clear eligibility timelines for surviving spouses, including those in housing cooperatives, and ensure continued benefits through remarriage or death of the surviving spouse.

Key provisions and changes

  • Definitions: The bill expands definitions related to homesteads, housing cooperatives, and the surviving spouse of a disabled veteran. It includes specific criteria for what constitutes a homestead, land surrounding it, and how ownership interests can be held (e.g., life tenants, joint ownership, trusts).
  • Eligibility for surviving spouses: The surviving spouse of a disabled veteran may qualify for the enhanced exemption if:
    • The veteran occupied or owned the homestead at death, or
    • The surviving spouse occupies and later acquires ownership, with contingencies if the veteran was rated disabled at death or had a total disability rating subsequently earned.
  • Real property tax reductions (land and homes):
    • A new/expanded framework for reductions applies to a surviving spouse of a disabled veteran, with the exemption calculated using a formula tied to true value, assessment percentage, effective tax rate, and minimum adjustments.
    • The exemption applies to a single homestead (or housing cooperative unit) owned and occupied by the surviving spouse.
    • For manufactured or mobile homes, the bill provides parallel reductions, subject to similar parameters and ownership considerations.
  • Manufactured/mobile homes and veterans:
    • The bill creates parallel reductions for manufactured or mobile homes, both for disabled veterans and surviving spouses, with provisions mirroring those for traditional real property.
  • Public service officers and other categories:
    • The measure retains and aligns reductions for special categories, such as survivors of public service officers killed in the line of duty, applying similar calculation formulas.
  • Timing and adjustments:
    • Adjustments to income thresholds and reduction amounts are to be made annually, with the Ohio Tax Commissioner responsible for notifying county auditors of certified amounts by December for the following tax year.
    • Provisions ensure reductions are in lieu of other specified exemptions and that eligibility persists through the tax year in which the surviving spouse dies or remarries.
  • Provisions on transfers and convictions:
    • Reductions are not forfeited by transfer of ownership within the eligible year.
    • Financial penalties apply for convictions related to the exemptions.

Affected parties and properties

  • Surviving spouses of disabled veterans who occupy and qualify for the homestead (real property or housing cooperative unit) and who meet age/disability criteria outlined in the bill.
  • Owners of manufactured or mobile homes who qualify for the enhanced exemption, including surviving spouses.
  • Counties and taxing districts, which administer and fund these reductions via the established formulas.

Procedural and timeline notes

  • Effective date: Provisions applicable to tax years ending on or after the effective date of the Act for certain sections; others apply to tax years beginning on or after the effective date.
  • Annual adjustments: The Tax Commissioner must certify adjusted thresholds and reductions to county auditors by December each year for the next tax year.
  • Status: As introduced in the 136th General Assembly; requires passage by the Ohio General Assembly and signature to become law.

This bill aims to broaden and prolong targeted real estate tax relief for families of disabled veterans, ensuring the surviving spouse can retain or receive enhanced exemptions across various housing arrangements.

Compiled from official sources — confirm details with the bill’s official record.

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