As Introduced
136th General Assembly
Regular Session H. B. No. 143
2025-2026
Representatives Mathews, A., Brennan
Cosponsors: Representatives Fischer, Williams, Denson, Stephens, Robb
Blasdel, Synenberg, Hall, T., Lett, Sims, Cockley, Rader, LaRe, Lampton, Miller, K.,
John, Abrams, Richardson, Mohamed, Jarrells, Klopfenstein, Baker,
Piccolantonio, Lorenz, Johnson, Rogers, Somani, Isaacsohn, Russo, Sweeney,
Upchurch, Brent, McNally, Plummer, Robinson, Daniels, Creech, Schmidt,
Peterson, Jones, White, A.
To amend sections 323.152, 323.153, 4503.065, and
4503.066 of the Revised Code to authorize an
enhanced property tax homestead exemption for
certain long-term homeowners.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152, 323.153, 4503.065, and
4503.066 of the Revised Code be amended to read as follows:
Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as provided in divisions (A) and (B) of this section.
(A)(1)(a) Division (A)(1) of this section applies to any
of the following persons:
(i) A person who is permanently and totally disabled;
(ii) A person who is sixty-five years of age or older;
(iii) A person who is the surviving spouse of a deceased
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person who was permanently and totally disabled or sixty-five
years of age or older and who applied and qualified for a
reduction in taxes under this division in the year of death,
provided the surviving spouse is at least fifty-nine but not
sixty-five or more years of age on the date the deceased spouse
dies.
(b) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by a person to
whom division (A)(1) of this section applies shall be reduced
for each year for which an application for the reduction has
been approved. The reduction shall equal one of the following
amounts, as applicable to the person:
(i) If the person received a reduction under division (A)
(1) of this section for tax year 2006, the greater of the
reduction for that tax year or the amount computed under
division (A)(1)(c) of this section;
(ii) If the person received, for any homestead, a
reduction under division (A)(1) of this section for tax year
2013 or under division (A) of section 4503.065 of the Revised
Code for tax year 2014 or the person is the surviving spouse of
such a person and the surviving spouse is at least fifty-nine
years of age on the date the deceased spouse dies, the amount
computed under division (A)(1)(c) of this section.
(iii) If the person is not described in division (A)(1)(b)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(1)(d) of this section, the amount computed under division
(A)(1)(c) of this section.
(c) The amount of the reduction under division (A)(1)(c)
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of this section equals the product of the following:
(i) Twenty-five thousand dollars of the true value of the
property in money, as adjusted under division (A)(1)(d) of this
section;
(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(d) The tax commissioner shall adjust the total income
threshold described in division (A)(1)(b)(iii) and the reduction
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3),
and (A)(4) of this section by completing the following
calculations in September of each year:
(i) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding calendar year to the last
day of December of the preceding calendar year;
(ii) Multiply that percentage increase by the total income
threshold or reduction amount for the current tax year, as
applicable;
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(iii) Add the resulting product to the total income
threshold or the reduction amount, as applicable, for the
current tax year;
(iv) Round the resulting sum to the nearest multiple of
one hundred dollars.
The commissioner shall certify the amount resulting from
each adjustment to each county auditor not later than the first
day of December each year. The certified total income threshold
amount applies to the following tax year for persons described
in division (A)(1)(b)(iii) of this section. The certified
reduction amount applies to the following tax year. The
commissioner shall not make the applicable adjustment in any
calendar year in which the amount resulting from the adjustment
would be less than the total income threshold or the reduction
amount for the current tax year.
(2)(a) Real property taxes on a homestead owned and
occupied, or a homestead in a housing cooperative occupied, by a
disabled veteran shall be reduced for each year for which an
application for the reduction has been approved. The reduction
shall equal the product obtained by multiplying fifty thousand
dollars of the true value of the property in money, as adjusted
under division (A)(1)(d) of this section, by the amounts
described in divisions (A)(1)(c)(ii) to (iv) of this section.
The reduction is in lieu of any reduction under section 323.158
of the Revised Code or division (A)(1), (2)(b), or (3), or (4)
of this section. The reduction applies to only one homestead
owned and occupied by a disabled veteran.
(b) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by the
surviving spouse of a disabled veteran shall be reduced for each
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year an application for exemption is approved. The reduction
shall equal to the amount of the reduction authorized under
division (A)(2)(a) of this section.
The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1), (2)(a), or (3),
or (4) of this section. The reduction applies to only one
homestead owned and occupied by the surviving spouse of a
disabled veteran. A homestead qualifies for a reduction in taxes
under division (A)(2)(b) of this section beginning in one of the
following tax years:
(i) For a surviving spouse described in division (L)(1) of
section 323.151 of the Revised Code, the year the disabled
veteran dies;
(ii) For a surviving spouse described in division (L)(2)
of section 323.151 of the Revised Code, the first year on the
first day of January of which the total disability rating
described in division (F) of that section has been received for
the deceased spouse.
In either case, the reduction shall continue through the
tax year in which the surviving spouse dies or remarries.
(3) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by the
surviving spouse of a public service officer killed in the line
of duty shall be reduced for each year for which an application
for the reduction has been approved. The reduction shall equal
the product obtained by multiplying fifty thousand dollars of
the true value of the property in money, as adjusted under
division (A)(1)(d) of this section, by the amounts described in
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction
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is in lieu of any reduction under section 323.158 of the Revised
Code or division (A)(1) or , (2), or (4) of this section. The
reduction applies to only one homestead owned and occupied by
such a surviving spouse. A homestead qualifies for a reduction
in taxes under division (A)(3) of this section for the tax year
in which the public service officer dies through the tax year in
which the surviving spouse dies or remarries.
(4) The following persons may, in lieu of any reduction
under divisions (A)(1) to (3) of this section, claim a reduction
equal to the product obtained by multiplying fifty-six thousand
dollars of the true value of the property in money, as adjusted
under division (A)(1)(d) of this section, by the amounts
described in divisions (A)(1)(c)(ii) to (iv) of this section,
for each year for which an application for the reduction has
been approved:
(a) A person (i) to whom division (A)(1) of this section
applies, (ii) whose total income does not exceed the threshold
applicable under division (A)(1)(b)(iii) of this section for the
tax year, and (iii) who has continuously owned and occupied the
homestead for twenty or more years immediately preceding the
first day of the tax year or, if the homestead is in a housing
cooperative, continuously occupied the homestead for twenty or
more years immediately preceding the first day of the tax year;
(b) The surviving spouse of a deceased person who applied
for a reduction in taxes under division (A)(4) of this section
in the year of death and qualified for that reduction under
division (A)(4)(a) of this section, provided the surviving
spouse occupied the homestead when the deceased person died and
has a total income that does not exceed the threshold applicable
under division (A)(1)(b)(iii) of this section for the tax year.
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A reduction in taxes under division (A)(4) of this section
continues through the tax year in which the recipient dies or
until the recipient no longer owns and occupies that property as
a homestead or, in the case of a unit in a housing cooperative,
occupies that property as a homestead. If the recipient
qualifies for the reduction under division (A)(4)(b) of this
section and does not meet the criteria prescribed by division
(A)(4)(a) of this section, the reduction terminates if the
person remarries, beginning with the tax year of the recipient's
marriage.
(B) To provide a partial exemption, real property taxes on
any homestead, and manufactured home taxes on any manufactured
or mobile home on which a manufactured home tax is assessed
pursuant to division (D)(2) of section 4503.06 of the Revised
Code, shall be reduced for each year for which an application
for the reduction has been approved. The amount of the reduction
shall equal two and one-half per cent of the amount of taxes to
be levied by qualifying levies on the homestead or the
manufactured or mobile home after applying section 319.301 of
the Revised Code. For the purposes of this division, "qualifying
levy" has the same meaning as in section 319.302 of the Revised
Code.
(C) The reductions granted by this section do not apply to
special assessments or respread of assessments levied against
the homestead, and if there is a transfer of ownership
subsequent to the filing of an application for a reduction in
taxes, such reductions are not forfeited for such year by virtue
of such transfer.
(D) The reductions in taxable value referred to in this
section shall be applied solely as a factor for the purpose of
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computing the reduction of taxes under this section and shall
not affect the total value of property in any subdivision or
taxing district as listed and assessed for taxation on the tax
lists and duplicates, or any direct or indirect limitations on
indebtedness of a subdivision or taxing district. If after
application of sections 5705.31 and 5705.32 of the Revised Code,
including the allocation of all levies within the ten-mill
limitation to debt charges to the extent therein provided, there
would be insufficient funds for payment of debt charges not
provided for by levies in excess of the ten-mill limitation, the
reduction of taxes provided for in sections 323.151 to 323.159
of the Revised Code shall be proportionately adjusted to the
extent necessary to provide such funds from levies within the
ten-mill limitation.
(E) No reduction shall be made on the taxes due on the
homestead of any person convicted of violating division (D) or
(E) of section 323.153 of the Revised Code for a period of three
years following the conviction.
Sec. 323.153. (A) To obtain a reduction in real property
taxes under division (A) or (B) of section 323.152 of the
Revised Code or in manufactured home taxes under division (B) of
section 323.152 of the Revised Code, the owner shall file an
application with the county auditor of the county in which the
owner's homestead is located.
To obtain a reduction in real property taxes under
division (A) of section 323.152 of the Revised Code, the
occupant of a homestead in a housing cooperative shall file an
application with the nonprofit corporation that owns and
operates the housing cooperative, in accordance with this
paragraph. Not later than the first day of March each year, the
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corporation shall obtain applications from the county auditor's
office and provide one to each new occupant. Not later than the
first day of May, any occupant who may be eligible for a
reduction in taxes under division (A) of section 323.152 of the
Revised Code shall submit the completed application to the
corporation. Not later than the fifteenth day of May, the
corporation shall file all completed applications, and the
information required by division (B) of section 323.159 of the
Revised Code, with the county auditor of the county in which the
occupants' homesteads are located. Continuing applications shall
be furnished to an occupant in the manner provided in division
(C)(4) of this section.
(1) An application for reduction based upon a physical
disability shall be accompanied by a certificate signed by a
physician, and an application for reduction based upon a mental
disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state,
attesting to the fact that the applicant is permanently and
totally disabled. The certificate shall be in a form that the
tax commissioner requires and shall include the definition of
permanently and totally disabled as set forth in section 323.151
of the Revised Code. An application for reduction based upon a
disability certified as permanent and total by a state or
federal agency having the function of so classifying persons
shall be accompanied by a certificate from that agency.
An application by a disabled veteran or the surviving
spouse of a disabled veteran for the reduction under division
(A)(2)(a) or (b) of section 323.152 of the Revised Code shall be
accompanied by a letter or other written confirmation from the
United States department of veterans affairs, or its predecessor
or successor agency, showing that the veteran qualifies as a
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disabled veteran.
An application by the surviving spouse of a public service
officer killed in the line of duty for the reduction under
division (A)(3) of section 323.152 of the Revised Code shall be
accompanied by a letter or other written confirmation from an
employee or officer of the board of trustees of a retirement or
pension fund in this state or another state or from the chief or
other chief executive of the department, agency, or other
employer for which the public service officer served when killed
in the line of duty affirming that the public service officer
was killed in the line of duty.
An application for a reduction under division (A)(4) of
section 323.152 of the Revised Code shall be accompanied by
documentation sufficient to prove that the applicant meets all
qualifications for that reduction.
An application for a reduction under division (A) of
section 323.152 of the Revised Code constitutes a continuing
application for a reduction in taxes for each year in which the
dwelling is the applicant's homestead.
(2) An application for a reduction in taxes under division
(B) of section 323.152 of the Revised Code shall be filed only
if the homestead or manufactured or mobile home was transferred
in the preceding year or did not qualify for and receive the
reduction in taxes under that division for the preceding tax
year. The application for homesteads transferred in the
preceding year shall be incorporated into any form used by the
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the
Revised Code or of used manufactured homes or used mobile homes
as defined in section 5739.0210 of the Revised Code. The owner
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of a manufactured or mobile home who has elected under division
(D)(4) of section 4503.06 of the Revised Code to be taxed under
division (D)(2) of that section for the ensuing year may file
the application at the time of making that election. The
application shall contain a statement that failure by the
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the
owner from receiving the reduction in taxes until a proper
application is filed within the period prescribed by division
(A)(3) of this section. Such an application constitutes a
continuing application for a reduction in taxes for each year in
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under
division (A)(1) or (2) or notification under division (C) of
this section after an application for reduction has been
approved is prima-facie evidence that the original applicant is
entitled to the reduction in taxes calculated on the basis of
the information contained in the original application. The
original application and any subsequent application, including
any late application, shall be in the form of a signed statement
and shall be filed on or before the thirty-first day of December
of the year for which the reduction is sought. The original
application and any subsequent application for a reduction in
manufactured home taxes shall be filed in the year preceding the
year for which the reduction is sought. The statement shall be
on a form, devised and supplied by the tax commissioner, which
shall require no more information than is necessary to establish
the applicant's eligibility for the reduction in taxes and the
amount of the reduction, and, except for homesteads that are
units in a housing cooperative, shall include an affirmation by
the applicant that ownership of the homestead was not acquired
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from a person, other than the applicant's spouse, related to the
owner by consanguinity or affinity for the purpose of qualifying
for the real property or manufactured home tax reduction
provided for in division (A) or (B) of section 323.152 of the
Revised Code. The form shall contain a statement that conviction
of willfully falsifying information to obtain a reduction in
taxes or failing to comply with division (C) of this section
results in the revocation of the right to the reduction for a
period of three years. In the case of an application for a
reduction in taxes for persons described in division (A)(1)(b)
(iii) of section 323.152 of the Revised Code, the form shall
contain a statement that signing the application constitutes a
delegation of authority by the applicant to the tax commissioner
or the county auditor, individually or in consultation with each
other, to examine any tax or financial records relating to the
income of the applicant as stated on the application for the
purpose of determining eligibility for the exemption or a
possible violation of division (D) or (E) of this section.
(B) A late application for a tax reduction for the year
preceding the year in which an original application is filed, or
for a reduction in manufactured home taxes for the year in which
an original application is filed, may be filed with the original
application. If the county auditor determines the information
contained in the late application is correct, the auditor shall
determine the amount of the reduction in taxes to which the
applicant would have been entitled for the preceding tax year
had the applicant's application been timely filed and approved
in that year.
The amount of such reduction shall be treated by the
auditor as an overpayment of taxes by the applicant and shall be
refunded in the manner prescribed in section 5715.22 of the
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Revised Code for making refunds of overpayments. The county
auditor shall certify the total amount of the reductions in
taxes made in the current year under this division to the tax
commissioner, who shall treat the full amount thereof as a
reduction in taxes for the preceding tax year and shall make
reimbursement to the county therefor in the manner prescribed by
section 323.156 of the Revised Code, from money appropriated for
that purpose.
(C)(1) If, in any year after an application has been filed
under division (A)(1) or (2) of this section, the owner does not
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, the
owner shall notify the county auditor that the owner is not
qualified for a reduction in taxes.
(2) If, in any year after an application has been filed
under division (A)(1) of this section, the occupant of a
homestead in a housing cooperative does not qualify for a
reduction in taxes on the homestead, the occupant shall notify
the county auditor that the occupant is not qualified for a
reduction in taxes or file a new application under division (A)
(1) of this section.
(3) If the county auditor or county treasurer discovers
that an owner of property or occupant of a homestead in a
housing cooperative not entitled to the reduction in taxes under
division (A) or (B) of section 323.152 of the Revised Code
failed to notify the county auditor as required by division (C)
(1) or (2) of this section, a charge shall be imposed against
the property in the amount by which taxes were reduced under
that division for each tax year the county auditor ascertains
that the property was not entitled to the reduction and was
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owned by the current owner or, in the case of a homestead in a
housing cooperative, occupied by the current occupant. Interest
shall accrue in the manner prescribed by division (B) of section
323.121 or division (G)(2) of section 4503.06 of the Revised
Code on the amount by which taxes were reduced for each such tax
year as if the reduction became delinquent taxes at the close of
the last day the second installment of taxes for that tax year
could be paid without penalty. The county auditor shall notify
the owner or occupant, by ordinary mail, of the charge, of the
owner's or occupant's right to appeal the charge, and of the
manner in which the owner or occupant may appeal. The owner or
occupant may appeal the imposition of the charge and interest by
filing an appeal with the county board of revision not later
than the last day prescribed for payment of real and public
utility property taxes under section 323.12 of the Revised Code
following receipt of the notice and occurring at least ninety
days after receipt of the notice. The appeal shall be treated in
the same manner as a complaint relating to the valuation or
assessment of real property under Chapter 5715. of the Revised
Code. The charge and any interest shall be collected as other
delinquent taxes.
(4) Each year during January, the county auditor shall
furnish by ordinary mail a continuing application to each person
receiving a reduction under division (A) of section 323.152 of
the Revised Code. The continuing application shall be used to
report changes in total income, ownership, occupancy,
disability, and other information earlier furnished the auditor
relative to the reduction in taxes on the property. The
continuing application shall be returned to the auditor not
later than the thirty-first day of December; provided, that if
such changes do not affect the status of the homestead exemption
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or the amount of the reduction to which the owner is entitled
under division (A) of section 323.152 of the Revised Code or to
which the occupant is entitled under section 323.159 of the
Revised Code, the application does not need to be returned.
(5) Each year during February, the county auditor, except
as otherwise provided in this paragraph, shall furnish by
ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead or a
manufactured or mobile home that transferred during the
preceding calendar year and that qualified for and received a
reduction in taxes under division (B) of section 323.152 of the
Revised Code for the preceding tax year. In order to receive the
reduction under that division, the owner shall file the
application with the county auditor not later than the thirty-
first day of December. If the application is not timely filed,
the auditor shall not grant a reduction in taxes for the
homestead for the current year, and shall notify the owner that
the reduction in taxes has not been granted, in the same manner
prescribed under section 323.154 of the Revised Code for
notification of denial of an application. Failure of an owner to
receive an application does not excuse the failure of the owner
to file an original application. The county auditor is not
required to furnish an application under this paragraph for any
homestead for which application has previously been made on a
form incorporated into any form used by the county auditor to
administer the tax law in respect to the conveyance of real
property or of used manufactured homes or used mobile homes, and
an owner who previously has applied on such a form is not
required to return an application furnished under this
paragraph.
(D) No person shall knowingly make a false statement for
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the purpose of obtaining a reduction in the person's real
property or manufactured home taxes under section 323.152 of the
Revised Code.
(E) No person shall knowingly fail to notify the county
auditor of changes required by division (C) of this section that
have the effect of maintaining or securing a reduction in taxes
under section 323.152 of the Revised Code.
(F) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 323.151 to 323.159 of the Revised Code.
Sec. 4503.065. (A)(1) Division (A) of this section applies
to any of the following persons:
(a) An individual who is permanently and totally disabled;
(b) An individual who is sixty-five years of age or older;
(c) An individual who is the surviving spouse of a
deceased person who was permanently and totally disabled or
sixty-five years of age or older and who applied and qualified
for a reduction in assessable value under this section in the
year of death, provided the surviving spouse is at least fifty-
nine but not sixty-five or more years of age on the date the
deceased spouse dies.
(2) The manufactured home tax on a manufactured or mobile
home that is paid pursuant to division (C) of section 4503.06 of
the Revised Code and that is owned and occupied as a home by an
individual whose domicile is in this state and to whom this
section applies, shall be reduced for any tax year for which an
application for such reduction has been approved, provided the
individual did not acquire ownership from a person, other than
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the individual's spouse, related by consanguinity or affinity
for the purpose of qualifying for the reduction. An owner
includes a settlor of a revocable or irrevocable inter vivos
trust holding the title to a manufactured or mobile home
occupied by the settlor as of right under the trust.
(a) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal one
of the following amounts, as applicable to the person:
(i) If the person received a reduction under this section
for tax year 2007, the greater of the reduction for that tax
year or the amount computed under division (A)(2)(b) of this
section;
(ii) If the person received, for any homestead, a
reduction under division (A) of this section for tax year 2014
or under division (A)(1) of section 323.152 of the Revised Code
for tax year 2013 or the person is the surviving spouse of such
a person and the surviving spouse is at least fifty-nine years
of age on the date the deceased spouse dies, the amount computed
under division (A)(2)(b) of this section.
(iii) If the person is not described in division (A)(2)(a)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(2)(e) of this section, the amount computed under division
(A)(2)(b) of this section.
(b) The amount of the reduction under division (A)(2)(b)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the true value of the
property in money, as adjusted under division (A)(2)(e) of this
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section;
(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(c) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal one
of the following amounts, as applicable to the person:
(i) If the person received a reduction under this section
for tax year 2007, the greater of the reduction for that tax
year or the amount computed under division (A)(2)(d) of this
section;
(ii) If the person received, for any homestead, a
reduction under division (A) of this section for tax year 2014
or under division (A)(1) of section 323.152 of the Revised Code
for tax year 2013 or the person is the surviving spouse of such
a person and the surviving spouse is at least fifty-nine years
of age on the date the deceased spouse dies, the amount computed
under division (A)(2)(d) of this section.
(iii) If the person is not described in division (A)(2)(c)
(i) or (ii) of this section and the person's total income does
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not exceed thirty thousand dollars, as adjusted under division
(A)(2)(e) of this section, the amount computed under division
(A)(2)(d) of this section.
(d) The amount of the reduction under division (A)(2)(d)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the cost to the owner,
or the market value at the time of purchase, whichever is
greater, as those terms are used in division (D)(1) of section
4503.06 of the Revised Code, and as adjusted under division (A)
(2)(e) of this section;
(ii) The percentage from the appropriate schedule in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(iii) The assessment percentage of forty per cent used in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(iv) The tax rate of the taxing district in which the home
has its situs.
(e) The tax commissioner shall adjust the income threshold
described in divisions (A)(2)(a)(iii) and (A)(2)(c)(iii) and the
reduction amounts described in divisions (A)(2)(b)(i), (A)(2)(d)
(i), (B)(1), (B)(2), (C)(1), and (C)(2), and (F) of this section
by completing the following calculations in September of each
year:
(i) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding calendar year to the last
day of December of the preceding calendar year;
(ii) Multiply that percentage increase by the total income
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threshold or reduction amount for the ensuing tax year, as
applicable;
(iii) Add the resulting product to the total income
threshold or reduction amount, as applicable for the ensuing tax
year;
(iv) Round the resulting sum to the nearest multiple of
one hundred dollars.
The commissioner shall certify the amount resulting from
each adjustment to each county auditor not later than the first
day of December each year. The certified amount applies to the
second ensuing tax year. The commissioner shall not make the
applicable adjustment in any calendar year in which the amount
resulting from the adjustment would be less than the total
income threshold or the reduction amount for the ensuing tax
year.
(B)(1) The manufactured home tax levied pursuant to
division (C) of section 4503.06 of the Revised Code on a
manufactured or mobile home that is owned and occupied by a
disabled veteran shall be reduced for any tax year for which an
application for such reduction has been approved, provided the
disabled veteran did not acquire ownership from a person, other
than the disabled veteran's spouse, related by consanguinity or
affinity for the purpose of qualifying for the reduction. An
owner includes an owner within the meaning of division (A)(2) of
this section.
(a) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
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579 H. B. No. 143 Page 21
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true value of the property in money, as adjusted under division
(A)(2)(e) of this section, by the amounts described in divisions
(A)(2)(b)(ii) to (iv) of this section.
(b) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
cost to the owner, or the market value at the time of purchase,
whichever is greater, as those terms are used in division (D)(1)
of section 4503.06 of the Revised Code, as adjusted under
division (A)(2)(e) of this section, by the amounts described in
divisions (A)(2)(d)(ii) to (iv) of this section.
The reduction is in lieu of any reduction under section
4503.0610 of the Revised Code or division (A), (B)(2), or (C),
or (F) of this section. The reduction applies to only one
manufactured or mobile home owned and occupied by a disabled
veteran.
(2) The manufactured home tax levied pursuant to division
(C) of section 4503.06 of the Revised Code on a manufactured or
mobile home that is owned and occupied by the surviving spouse
of a disabled veteran shall be reduced for each tax year for
which an application for such reduction has been approved. The
reduction shall equal the amount of the reduction authorized
under division (B)(1)(a) or (b) of this section, as applicable.
An owner includes an owner within the meaning of division (A)(2)
of this section.
The reduction is in lieu of any reduction under section
4503.0610 of the Revised Code or division (A), (B)(1), or (C),
or (F) of this section. The reduction applies to only one
manufactured or mobile home owned and occupied by the surviving
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609 H. B. No. 143 Page 22
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spouse of a disabled veteran. A manufactured or mobile home
qualifies for a reduction in taxes under division (B)(2) of this
section beginning in one of the following tax years:
(a) For a surviving spouse described in division (H)(1) of
section 4503.064 of the Revised Code, the year the disabled
veteran dies;
(b) For a surviving spouse described in division (H)(2) of
section 4503.064 of the Revised Code, the first year on the
first day of January of which the total disability rating
described in division (F) of section 323.151 of the Revised Code
has been received for the deceased spouse.
In either case, the reduction shall continue through the
tax year in which the surviving spouse dies or remarries.
(C) The manufactured home tax levied pursuant to division
(C) of section 4503.06 of the Revised Code on a manufactured or
mobile home that is owned and occupied by the surviving spouse
of a public service officer killed in the line of duty shall be
reduced for any tax year for which an application for such
reduction has been approved, provided the surviving spouse did
not acquire ownership from a person, other than the surviving
spouse's deceased public service officer spouse, related by
consanguinity or affinity for the purpose of qualifying for the
reduction. An owner includes an owner within the meaning of
division (A)(2) of this section.
(1) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
true value of the property in money, as adjusted under division
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638 H. B. No. 143 Page 23
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(A)(2)(e) of this section, by the amounts described in divisions
(A)(2)(b)(ii) to (iv) of this section.
(2) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
product obtained by multiplying fifty thousand dollars of the
cost to the owner, or the market value at the time of purchase,
whichever is greater, as those terms are used in division (D)(1)
of section 4503.06 of the Revised Code, as adjusted under
division (A)(2)(e) of this section, by the amounts described in
divisions (A)(2)(d)(ii) to (iv) of this section.
The reduction is in lieu of any reduction under section
4503.0610 of the Revised Code or division (A) or , (B), or (F)
of this section. The reduction applies to only one manufactured
or mobile home owned and occupied by such a surviving spouse. A
manufactured or mobile home qualifies for a reduction in taxes
under this division for the tax year in which the public service
officer dies through the tax year in which the surviving spouse
dies or remarries.
(D) If the owner or the spouse of the owner of a
manufactured or mobile home is eligible for a homestead
exemption on the land upon which the home is located, the
reduction to which the owner or spouse is entitled under this
section shall not exceed the difference between the reduction to
which the owner or spouse is entitled under division (A), (B),
or (C), or (F) of this section and the amount of the reduction
under the homestead exemption.
(E) No reduction shall be made with respect to the home of
any person convicted of violating division (C) or (D) of section
4503.066 of the Revised Code for a period of three years
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following the conviction.
(F) The following persons may, in lieu of any reduction
under divisions (A) to (C) of this section, claim a reduction on
the manufactured home tax levied pursuant to division (C) of
section 4503.06 of the Revised Code, equal to either the product
obtained by multiplying fifty-six thousand dollars of the true
value of the property in money, as adjusted under division (A)
(2)(e) of this section, by the amounts described in divisions
(A)(2)(b)(ii) to (iv) of this section for manufactured and
mobile homes for which the tax imposed by section 4503.06 of the
Revised Code is computed under division (D)(2) of that section,
or the product obtained by multiplying fifty-six thousand
dollars of the cost to the owner, or the market value at the
time of purchase, whichever is greater, as those terms are used
in division (D)(1) of section 4503.06 of the Revised Code, as
adjusted under division (A)(2)(e) of this section, by the
amounts described in divisions (A)(2)(d)(ii) to (iv) of this
section for manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section:
(1) A person (a) to whom division (A)(1) of this section
applies, (b) whose total income does not exceed the threshold
applicable under division (A)(2)(a)(ii) or (A)(2)(c)(iii) of
this tax year, as applicable, and (c) who has continuously owned
and occupied the manufactured or mobile home as a home for
twenty or more years immediately preceding the first day of the
tax year;
(2) The surviving spouse of a deceased person who applied
for a reduction in taxes under division (F) of this section in
the year of death and qualified for that reduction under
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698 H. B. No. 143 Page 25
As Introduced
division (F)(1) of this section, provided the surviving spouse
occupied the manufactured or mobile home when the deceased
person died and has a total income that does not exceed the
threshold applicable under division (A)(2)(a)(ii) or (A)(2)(c)
(iii) of this section for the tax year, as applicable.
A reduction in taxes under division (F) of this section
shall continue through the tax year in which the recipient dies
or until the recipient no longer owns and occupies that
manufactured or mobile home as a home. If the recipient
qualifies for the reduction under division (F)(2) of this
section and does not meet the criteria prescribed by division
(F)(1) of this section, the reduction terminates if the person
remarries, beginning with the tax year of the recipient's
marriage.
Sec. 4503.066. (A)(1) To obtain a tax reduction under
section 4503.065 of the Revised Code, the owner of the home
shall file an application with the county auditor of the county
in which the home is located. An application for reduction in
taxes based upon a physical disability shall be accompanied by a
certificate signed by a physician, and an application for
reduction in taxes based upon a mental disability shall be
accompanied by a certificate signed by a physician or
psychologist licensed to practice in this state. The certificate
shall attest to the fact that the applicant is permanently and
totally disabled, shall be in a form that the department of
taxation requires, and shall include the definition of totally
and permanently disabled as set forth in section 4503.064 of the
Revised Code. An application for reduction in taxes based upon a
disability certified as permanent and total by a state or
federal agency having the function of so classifying persons
shall be accompanied by a certificate from that agency.
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729 H. B. No. 143 Page 26
As Introduced
An application by a disabled veteran or the surviving
spouse of a disabled veteran for the reduction under division
(B)(1) or (2) of section 4503.065 of the Revised Code shall be
accompanied by a letter or other written confirmation from the
United States department of veterans affairs, or its predecessor
or successor agency, showing that the veteran qualifies as a
disabled veteran.
An application by the surviving spouse of a public service
officer killed in the line of duty for the reduction under
division (C) of section 4503.065 of the Revised Code shall be
accompanied by a letter or other written confirmation from an
officer or employee of the board of trustees of a retirement or
pension fund in this state or another state or from the chief or
other chief executive of the department, agency, or other
employer for which the public service officer served when killed
in the line of duty affirming that the public service officer
was killed in the line of duty.
An application for a reduction under division (F) of
section 4503.065 of the Revised Code shall be accompanied by
documentation sufficient to prove that the applicant meets all
qualifications for that reduction.
(2) Each application shall constitute a continuing
application for a reduction in taxes for each year in which the
manufactured or mobile home is occupied by the applicant.
Failure to receive a new application or notification under
division (B) of this section after an application for reduction
has been approved is prima-facie evidence that the original
applicant is entitled to the reduction calculated on the basis
of the information contained in the original application. The
original application and any subsequent application shall be in
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759 H. B. No. 143 Page 27
As Introduced
the form of a signed statement and shall be filed on or before
the thirty-first day of December of the year preceding the year
for which the reduction is sought. The statement shall be on a
form, devised and supplied by the tax commissioner, that shall
require no more information than is necessary to establish the
applicant's eligibility for the reduction in taxes and the
amount of the reduction to which the applicant is entitled. The
form shall contain a statement that signing such application
constitutes a delegation of authority by the applicant to the
tax commissioner or the county auditor, individually or in
consultation with each other, to examine any tax or financial
records that relate to the income of the applicant as stated on
the application for the purpose of determining eligibility
under, or possible violation of, division (C) or (D) of this
section. The form also shall contain a statement that conviction
of willfully falsifying information to obtain a reduction in
taxes or failing to comply with division (B) of this section
shall result in the revocation of the right to the reduction for
a period of three years.
(3) A late application for a reduction in taxes for the
year preceding the year for which an original application is
filed may be filed with an original application. If the auditor
determines that the information contained in the late
application is correct, the auditor shall determine both the
amount of the reduction in taxes to which the applicant would
have been entitled for the current tax year had the application
been timely filed and approved in the preceding year, and the
amount the taxes levied under section 4503.06 of the Revised
Code for the current year would have been reduced as a result of
the reduction. When an applicant is permanently and totally
disabled on the first day of January of the year in which the
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790 H. B. No. 143 Page 28
As Introduced
applicant files a late application, the auditor, in making the
determination of the amounts of the reduction in taxes under
division (A)(3) of this section, is not required to determine
that the applicant was permanently and totally disabled on the
first day of January of the preceding year.
The amount of the reduction in taxes pursuant to a late
application shall be treated as an overpayment of taxes by the
applicant. The auditor shall credit the amount of the
overpayment against the amount of the taxes or penalties then
due from the applicant, and, at the next succeeding settlement,
the amount of the credit shall be deducted from the amount of
any taxes or penalties distributable to the county or any taxing
unit in the county in the same proportions that the amount of
manufactured home tax levied by the county or each taxing unit
in the county in the current tax year bears to the amount of
such tax levied by the county and all such units in the county
in the current tax year. If, after the credit has been made,
there remains a balance of the overpayment, or if there are no
taxes or penalties due from the applicant, the auditor shall
refund that balance to the applicant by a warrant drawn on the
county treasurer in favor of the applicant. The treasurer shall
pay the warrant from the general fund of the county. If there is
insufficient money in the general fund to make the payment, the
treasurer shall pay the warrant out of any undivided
manufactured or mobile home taxes subsequently received by the
treasurer for distribution to the county or taxing district in
the county that received the benefit of the overpaid taxes, in
proportion to the benefits previously received, and the amount
paid from the undivided funds shall be deducted from the money
otherwise distributable to the county or taxing district in the
county at the next or any succeeding distribution. At the next
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821 H. B. No. 143 Page 29
As Introduced
or any succeeding distribution after making the refund, the
treasurer shall reimburse the general fund for any payment made
from that fund by deducting the amount of that payment from the
money distributable to the county or other taxing unit in the
county that has received the benefit of the taxes, in proportion
to the benefits previously received. On the second Monday in
September of each year, the county auditor shall certify the
total amount of the reductions in taxes made in the current year
under division (A)(3) of this section to the tax commissioner
who shall treat that amount as a reduction in taxes for the
current tax year and shall make reimbursement to the county of
that amount in the manner prescribed in section 4503.068 of the
Revised Code, from moneys appropriated for that purpose.
(B)(1) If in any year for which an application for
reduction in taxes has been approved the owner no longer
qualifies for the reduction, the owner shall notify the county
auditor that the owner is not qualified for a reduction in
taxes.
(2) If the county auditor or county treasurer discovers
that an owner not entitled to the reduction in manufactured home
taxes under section 4503.065 of the Revised Code failed to
notify the county auditor as required by division (B)(1) of this
section, a charge shall be imposed against the manufactured or
mobile home in the amount by which taxes were reduced under that
section for each tax year the county auditor ascertains that the
manufactured or mobile home was not entitled to the reduction
and was owned by the current owner. Interest shall accrue in the
manner prescribed by division (G)(2) of section 4503.06 of the
Revised Code on the amount by which taxes were reduced for each
such tax year as if the reduction became delinquent taxes at the
close of the last day the second installment of taxes for that
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As Introduced
tax year could be paid without penalty. The county auditor shall
notify the owner, by ordinary mail, of the charge, of the
owner's right to appeal the charge, and of the manner in which
the owner may appeal. The owner may appeal the imposition of the
charge and interest by filing an appeal with the county board of
revision not later than the last day prescribed for payment of
manufactured home taxes under section 4503.06 of the Revised
Code following receipt of the notice and occurring at least
ninety days after receipt of the notice. The appeal shall be
treated in the same manner as a complaint relating to the
valuation or assessment of manufactured or mobile homes under
section 5715.19 of the Revised Code. The charge and any interest
shall be collected as other delinquent taxes.
(3) During January of each year, the county auditor shall
furnish each person whose application for reduction has been
approved, by ordinary mail, a form on which to report any
changes in total income, ownership, occupancy, disability, and
other information earlier furnished the auditor relative to the
application. The form shall be completed and returned to the
auditor not later than the thirty-first day of December if the
changes would affect the person's eligibility for the reduction.
(C) No person shall knowingly make a false statement for
the purpose of obtaining a reduction in taxes under section
4503.065 of the Revised Code.
(D) No person shall knowingly fail to notify the county
auditor of any change required by division (B) of this section
that has the effect of maintaining or securing a reduction in
taxes under section 4503.065 of the Revised Code.
(E) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
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882 H. B. No. 143 Page 31
As Introduced
condition for purposes of qualifying such person for tax relief
pursuant to sections 4503.064 to 4503.069 of the Revised Code.
(F) Whoever violates division (C), (D), or (E) of this
section is guilty of a misdemeanor of the fourth degree.
Section 2. That existing sections 323.152, 323.153,
4503.065, and 4503.066 of the Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 323.152
and 323.153 of the Revised Code applies to tax years ending on
or after the effective date of this section. The amendment by
this act of sections 4503.065 and 4503.066 of the Revised Code
applies to tax years beginning on or after the effective date of
this section.
Section 4. The General Assembly, applying the principle
stated in division (B) of section 1.52 of the Revised Code that
amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the following sections,
presented in this act as composites of the sections as amended
by the acts indicated, are the resulting versions of the
sections in effect prior to the effective date of the sections
as presented in this act:
Section 323.152 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
Section 4503.065 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
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