Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty
Who qualifies
- Income
- No income test applies.
- Ownership
- Qualifying individual ownership interest (dwelling plus up to one acre). Entity-owned property does not qualify.
- Residency
- Surviving spouse must own and occupy the homestead as principal residence. Runs from the tax year the public service officer dies through the tax year the surviving spouse dies or remarries.
How much it saves
Worked example — a $300,000 home at Ohio's median effective rate (~1.08%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: December 31 of the year for which the exemption is sought.
- Renewal: automatic — Continues automatically until the surviving spouse dies or remarries.
Combining with other exemptions
In lieu of the standard homestead reduction on the same homestead; stacks with the 10% non-business credit and 2.5% owner-occupancy reduction.
Amount cross-checked against a second official artifact: dam.assets.ohio.gov/image/upload/tax.ohio.gov/government/newdocs/25-09-0346-HomesteadIncomeThreshold2026.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.