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.
Summary
SB 92 would expand Ohio’s homestead tax relief laws to provide a full property tax exemption for the homesteads of totally disabled veterans and, in specified circumstances, their surviving spouses. The bill amends the homestead exemption provisions in sections 323.152 and 4503.065 of the Revised Code, replacing the current partial reduction for disabled veterans with a complete exemption from real property taxes on one qualifying homestead. It also extends similar full exemption treatment to manufactured and mobile homes owned and occupied by totally disabled veterans and their surviving spouses.
The bill preserves the existing homestead exemption framework for other eligible groups, including seniors, permanently and totally disabled individuals, and surviving spouses of qualifying taxpayers, while updating cross-references and administrative rules. It also specifies that the tax commissioner will continue to adjust income thresholds and exemption amounts for inflation, and it sets effective dates so the real property tax changes apply beginning in tax year 2025 and the manufactured/mobile home changes beginning in tax year 2026.
Impact
SB 92 would materially change Ohio’s property tax code by converting the disabled-veteran homestead benefit from a reduction formula into a total exemption for qualifying homesteads, and by making parallel changes for manufactured and mobile homes. It would amend sections 323.152 and 4503.065, repeal the existing versions of those sections, and require county auditors and the tax commissioner to administer the new exemption rules beginning in the specified tax years. The bill would affect disabled veterans, their surviving spouses, county tax administration, and local taxing authorities that rely on property tax revenue.
Sentiment
The available context shows no recorded committee testimony or floor votes, so there is no direct evidence of support or opposition in the materials provided. Based on the bill’s purpose and framing, the measure appears intended as a veterans’ tax relief proposal and is likely to be viewed favorably by advocates for disabled veterans and surviving spouses. Because it would eliminate property tax liability for a subset of homesteads, it may also draw scrutiny from local government and school funding stakeholders concerned about revenue losses.
Contention
The main policy tension in SB 92 is between providing expanded tax relief to totally disabled veterans and preserving local property tax revenue. Supporters would likely emphasize fairness, recognition of military service, and relief for households facing disability-related financial strain. Potential critics may focus on the fiscal impact on counties, school districts, and other local taxing units, as well as the fact that the bill creates a full exemption rather than a partial reduction. Another possible point of discussion is administrative complexity, since the bill retains income-based and inflation-adjusted rules for other homestead categories while creating a separate exemption structure for disabled veterans and their surviving spouses.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.