Ohio 2023-2024 Regular Session

Ohio Senate Bill SB186

Introduced
11/14/23  
Report Pass
5/28/24  

Caption

Regards payment of property tax, sale of tax-foreclosed property

Impact

If enacted, SB186 will amend existing laws concerning real estate transactions related to tax delinquencies. The bill will modify various sections of the Revised Code to ensure that counties will require a binding affidavit upon the sale of tax-foreclosed properties, indicating that the buyer is not the former owner or an affiliated party, thus preventing them from regaining ownership without addressing their tax obligations first. This will likely reduce instances of prior owners circumventing their tax liabilities through the purchase of their previously owned properties.

Summary

Senate Bill 186 addresses several aspects of property tax payments and the sale of tax-foreclosed properties in Ohio. The bill mandates that property taxes and assessments be paid when a lot or tract is split or transferred, and it sets stricter controls to prevent tax-delinquent property owners from purchasing tax-foreclosed properties. This is a significant change aimed at safeguarding county finances by ensuring that properties sold in tax foreclosure do not return to owners who have a history of tax delinquency. Proponents believe this will enhance accountability and support better financial practices among property owners.

Sentiment

The sentiment around SB186 appears cautiously optimistic among legislative supporters who advocate for stronger fiscal responsibility and the need to protect county revenue streams. However, there are concerns voiced by some stakeholders about the implications for property rights and access to real estate, particularly for individuals facing financial hardships. This controversy highlights a larger debate about the balance between strict tax policies and the practical realities of homeownership and property management.

Contention

One notable point of contention is the bill's impact on community members, particularly those affected by tax foreclosure who may struggle with payments. There are fears that the stringent requirements could disproportionately affect low-income homeowners who fall behind on taxes due to unexpected financial difficulties. Furthermore, the clarity of the terms outlined in the affidavits needed for property sales raises concerns about their enforcement and whether they might unintentionally trap legitimate buyers in complex legal hurdles. The legislative discourse around SB186 underscores a lasting tension between creating robust systems to enforce tax laws and the need to remain sensitive to the realities of community members.

Companion Bills

No companion bills found.

Similar Bills

OH HB543

Regards property tax payments, sale of tax-foreclosed property

LA HB871

Provides for procedures for the collection of delinquent ad valorem taxes and statutory impositions, tax auctions, tax auction certificates, and the redemption of certain property (RE SEE FISC NOTE LF RV See Note)

MO SB750

Modifies provisions relating to the collection of delinquent property taxes

OH HB86

Enact the Gus Frangos Act

CT HB05567

An Act Concerning Alternatives To Foreclosures, The Foreclosure Mediation Program, And The Mortgagor In Good Standing Statutes.

OK SB1705

Alien ownership of land; defining terms; adding entities prohibited from certain ownership; modifying requirements for execution of certain affidavit. Effective date.

OH SB102

Enact the Gus Frangos Act

OH HB375

Regards tax foreclosures, county land reutilization corporations