Rep. Mark Hiner

To amend sections 323.151, 323.152, 323.153, 4503.064, 4503.065, and 4503.066 of the Revised Code to authorize a full homestead exemption for surviving spouses of members of the uniformed services killed in the line of duty.

Maddy summaryHB 17 changes how certain storage condominiums are taxed by classifying them as residential property for tax purposes, directly affecting owners of these properties who would pay lower residential tax rates instead of higher commercial rates. The bill defines a qualifying "storage condominium" as real property owned solely by individuals, with units dedicated to storing vehicles, boats, trailers, recreational vehicles, or household items, and shared ownership in common areas. County auditors must classify these properties as residential under the new rules, but this reclassification applies only to tax reductions under Section 319.301 of the Revised Code and does not affect other property classifications. The bill repeals a previous tax code section and requires the tax commissioner to adopt rules for implementation. This is a concrete policy change to adjust tax treatment, not a procedural or commemorative measure.

To amend sections 319.202, 5301.256, and 5323.02 of the Revised Code to modify the law that prohibits certain governments, businesses, and individuals from acquiring certain real property and to name this act the Ohio Property Protection Act.