Ohio Governor Signs Law Expanding Homestead Property Tax Exemption to Surviving Spouses of Safety Officers

The Ohio Governor Oct. 16 signed a law expanding the enhanced homestead tax exemption to surviving spouses of safety officers killed in the line of duty. The law includes measures: 1) defining terms including public service officer and peace officer; 2) setting the exemption as equal to real property taxes otherwise due on up to $50,000 of the market value of the surviving spouse’s primary residence; 3) qualifying the surviving spouse for the exemption until death or remarriage; and 4) requiring applications to include written confirmation of the public service officer’s death in the line of duty, defined to include ...