As Introduced
136th General Assembly
Regular Session H. B. No. 156
2025-2026
Representatives Hall, T., Isaacsohn
Cosponsors: Representatives Brennan, Rader, Mullins, Sweeney, Daniels,
Johnson, Cockley, Miller, J., Brent, Jarrells, Somani, Lett, Thomas, C., McNally,
Piccolantonio, Glassburn, Baker, Robinson, Mohamed, Williams, Russo, Rogers,
Synenberg, Upchurch
To amend sections 323.152, 323.153, 323.158,
4503.06, 4503.066, 4503.067, 4503.068, 4503.069,
and 4503.0610 and to enact section 4503.0612 of
the Revised Code to authorize a property tax
freeze for certain owner-occupied homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152, 323.153, 323.158,
4503.06, 4503.066, 4503.067, 4503.068, 4503.069, and 4503.0610
be amended and section 4503.0612 of the Revised Code be enacted
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), and (C) 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;
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(ii) A person who is sixty-five years of age or older;
(iii) A person 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 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
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(A)(1)(c) of this section.
(c) The amount of the reduction under division (A)(1)(c)
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 thresholds described in division divisions (A)(1)(b)
(iii) and (C)(3) and the reduction amounts described in
divisions (A)(1)(c)(i), (A)(2), and (A)(3) 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 current tax year, as
applicable;
(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) or (C) 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) of this
section. The reduction applies to only one homestead owned and
occupied by a disabled veteran.
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(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
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)
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
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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) or (2) 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.
(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) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by a person
shall be reduced for each year for which an application for the
reduction has been approved if all of the following requirements
are met:
(1) The person is sixty-five years of age or older;
(2) The person, for two or more years immediately
preceding the first day of the tax year, has either (a)
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continuously owned and occupied a homestead or continuously
occupied a homestead in a housing cooperative or (b)
continuously owned and occupied a manufactured or mobile home
while domiciled in this state;
(3) The person's total income does not exceed fifty
thousand dollars, as adjusted under division (A)(1)(d) of this
section;
(4) The true value of the person's homestead for the tax
year is less than five hundred thousand dollars.
The reduction shall equal the amount by which the current
taxes for the current tax year exceed the current taxes for the
preceding year. As used in this division, "current taxes" means
the amount of current taxes charged and payable as computed
after the reductions under divisions (A) and (B) of this section
and sections 319.301, 319.302, and 323.158 of the Revised Code.
The computation of "current taxes for the preceding year" shall
equal the current taxes for that year after subtracting any
amount reduced under division (C) of this section for that year.
(C) (D) 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) (E) The reductions in taxable value referred to in
this section shall be applied solely as a factor for the purpose
of 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
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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) (F) 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), or (C) 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) or (C) 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
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
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reduction in taxes under division (A) or (C) 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
disabled veteran.
An application by the surviving spouse of a public service
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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 (C) 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) or (C)
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
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
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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
from a person, other than the applicant's spouse, related to the
owner by consanguinity or affinity for the purpose of qualifying
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for the real property or manufactured home tax reduction
provided for in division (A) or , (B), or (C) 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
Revised Code for making refunds of overpayments. The county
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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), or (C) 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
owned by the current owner or, in the case of a homestead in a
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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) or (C) 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
or the amount of the reduction to which the owner is entitled
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under division (A) or (C) 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
the purpose of obtaining a reduction in the person's real
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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. 323.158. (A) As used in this section, "qualifying
county" means a county to which both of the following apply:
(1) At least one major league professional athletic team
plays its home schedule in the county for the season beginning
in 1996;
(2) The majority of the electors of the county, voting at
an election held in 1996, approved a referendum on a resolution
of the board of county commissioners levying a sales and use tax
under sections 5739.026 and 5741.023 of the Revised Code.
(B) On or before December 31, 1996, the board of county
commissioners of a qualifying county may adopt a resolution
under this section. The resolution shall grant a partial real
property tax exemption to each homestead in the county that also
receives the tax reduction under division (B) of section 323.152
of the Revised Code. The partial exemption shall take the form
of the reduction by a specified percentage each year of the real
property taxes on the homestead. The resolution shall specify
the percentage, which may be any amount. The board may include
in the resolution a condition that the partial exemption will
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apply only upon the receipt by the county of additional revenue
from a source specified in the resolution. The resolution shall
specify the tax year in which the partial exemption first
applies, which may be the tax year in which the resolution takes
effect as long as the resolution takes effect before the county
auditor certifies the tax duplicate of real and public utility
property for that tax year to the county treasurer. Upon
adopting the resolution, the board shall certify copies of it to
the county auditor and the tax commissioner.
(C) After complying with divisions (A) and (B) of section
323.152 and sections 319.301, and 319.302, and 323.152 of the
Revised Code, the county auditor shall reduce the remaining sum
to be levied against a homestead by the percentage called for in
the resolution adopted under division (B) of this section. The
auditor shall certify the amount of taxes remaining after the
reduction to the county treasurer for collection as the real
property taxes charged and payable on the homestead , subject to
any reduction authorized under division (C) of section 323.152
of the Revised Code.
(D) For each tax year, the county auditor shall certify to
the board of county commissioners the total amount by which real
property taxes were reduced under this section. At the time of
each semi-annual settlement of real property taxes between the
county auditor and county treasurer, the board of county
commissioners shall pay to the auditor one-half of that total
amount. Upon receipt of the payment, the county auditor shall
distribute it among the various taxing districts in the county
as if it had been levied, collected, and settled as real
property taxes. The board of county commissioners shall make the
payment from the county general fund or from any other county
revenue that may be used for that purpose. In making the
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payment, the board may use revenue from taxes levied by the
county to provide additional general revenue under sections
5739.021 and 5741.021 of the Revised Code or to provide
additional revenue for the county general fund under sections
5739.026 and 5741.023 of the Revised Code.
(E) The partial exemption under this section shall not
directly or indirectly affect the determination of the principal
amount of notes that may be issued in anticipation of a tax levy
or the amount of securities that may be issued for any permanent
improvements authorized in conjunction with a tax levy.
(F) At any time, the board of county commissioners may
adopt a resolution amending or repealing the partial exemption
granted under this section. Upon adopting a resolution amending
or repealing the partial exemption, the board shall certify
copies of it to the county auditor and the tax commissioner. The
resolution shall specify the tax year in which the amendment or
repeal first applies, which may be the tax year in which the
resolution takes effect as long as the resolution takes effect
before the county auditor certifies the tax duplicate of real
and public utility property for that tax year to the county
treasurer.
(G) If a person files a late application for a tax
reduction under division (B) of section 323.152 of the Revised
Code for the preceding year, and is granted the reduction, the
person also shall receive the reduction under this section for
the preceding year. The county auditor shall credit the amount
of the reduction against the person's current year taxes, and
shall include the amount of the reduction in the amount
certified to the board of county commissioners under division
(D) of this section.
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Sec. 4503.06. (A) The owner of each manufactured or mobile
home that has acquired situs in this state shall pay either a
real property tax pursuant to Title LVII of the Revised Code or
a manufactured home tax pursuant to division (C) of this
section.
(B) The owner of a manufactured or mobile home shall pay
real property taxes if either of the following applies:
(1) The manufactured or mobile home acquired situs in the
state or ownership in the home was transferred on or after
January 1, 2000, and all of the following apply:
(a) The home is affixed to a permanent foundation as
defined in division (C)(5) of section 3781.06 of the Revised
Code.
(b) The home is located on land that is owned by the owner
of the home.
(c) The certificate of title has been inactivated by the
clerk of the court of common pleas that issued it, pursuant to
division (H) of section 4505.11 of the Revised Code.
(2) The manufactured or mobile home acquired situs in the
state or ownership in the home was transferred before January 1,
2000, and all of the following apply:
(a) The home is affixed to a permanent foundation as
defined in division (C)(5) of section 3781.06 of the Revised
Code.
(b) The home is located on land that is owned by the owner
of the home.
(c) The owner of the home has elected to have the home
taxed as real property and, pursuant to section 4505.11 of the
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Revised Code, has surrendered the certificate of title to the
auditor of the county containing the taxing district in which
the home has its situs, together with proof that all taxes have
been paid.
(d) The county auditor has placed the home on the real
property tax list and delivered the certificate of title to the
clerk of the court of common pleas that issued it and the clerk
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed
as real property as provided in division (B) of this section is
subject to an annual manufactured home tax, payable by the
owner, for locating the home in this state. The tax as levied in
this section is for the purpose of supplementing the general
revenue funds of the local subdivisions in which the home has
its situs pursuant to this section.
(2) The year for which the manufactured home tax is levied
commences on the first day of January and ends on the following
thirty-first day of December. The state shall have the first
lien on any manufactured or mobile home on the list for the
amount of taxes, penalties, and interest charged against the
owner of the home under this section. The lien of the state for
the tax for a year shall attach on the first day of January to a
home that has acquired situs on that date. The lien for a home
that has not acquired situs on the first day of January, but
that acquires situs during the year, shall attach on the next
first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.
(3)(a) The situs of a manufactured or mobile home located
in this state on the first day of January is the local taxing
district in which the home is located on that date.
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(b) The situs of a manufactured or mobile home not located
in this state on the first day of January, but located in this
state subsequent to that date, is the local taxing district in
which the home is located thirty days after it is acquired or
first enters this state.
(4) The tax is collected by and paid to the county
treasurer of the county containing the taxing district in which
the home has its situs.
(D) The manufactured home tax shall be computed and
assessed by the county auditor of the county containing the
taxing district in which the home has its situs as follows:
(1) On a home that acquired situs in this state prior to
January 1, 2000:
(a) By multiplying the assessable value of the home by the
tax rate of the taxing district in which the home has its situs,
and deducting from the product thus obtained any reduction
authorized under section 4503.065 or 4503.0612 of the Revised
Code. The tax levied under this formula shall not be less than
thirty-six dollars, unless the home qualifies for a reduction in
assessable value under section 4503.065 or 4503.0612 of the
Revised Code, in which case there shall be no minimum tax and
the tax shall be the amount calculated under this division.
(b) The assessable value of the home shall be forty per
cent of the amount arrived at by the following computation:
(i) If the cost to the owner, or market value at time of
purchase, whichever is greater, of the home includes the
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule:
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1 2 3
A For the first calendar year in which the
home is owned by the current owner
x 80%
B 2nd calendar year x 75%
C 3rd " x 70%
D 4th " x 65%
E 5th " x 60%
F 6th " x 55%
G 7th " x 50%
H 8th " x 45%
I 9th " x 40%
J 10th and each year thereafter x 35%
The first calendar year means any period between the first
day of January and the thirty-first day of December of the first
year.
(ii) If the cost to the owner, or market value at the time
of purchase, whichever is greater, of the home does not include
the furnishings and equipment, such cost or market value shall
be multiplied according to the following schedule:
1 2 3
A For the first calendar year in which the x 95%
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619 H. B. No. 156 Page 23
As Introduced
home is owned by the current owner
B 2nd calendar year x 90%
C 3rd " x 85%
D 4th " x 80%
E 5th " x 75%
F 6th " x 70%
G 7th " x 65%
H 8th " x 60%
I 9th " x 55%
J 10th and each year thereafter x 50%
The first calendar year means any period between the first
day of January and the thirty-first day of December of the first
year.
(2) On a home in which ownership was transferred or that
first acquired situs in this state on or after January 1, 2000:
(a) By multiplying the assessable value of the home by the
effective tax rate, as defined in section 323.08 of the Revised
Code, for residential real property of the taxing district in
which the home has its situs, and deducting from the product
thus obtained the reductions required or authorized under
section 319.302, division (B) of section 323.152 , or section
319.302, 4503.065, or 4503.0612 of the Revised Code.
(b) The assessable value of the home shall be thirty-five
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632 H. B. No. 156 Page 24
As Introduced
per cent of its true value as determined under division (L) of
this section.
(3) On or before the fifteenth day of January each year,
the county auditor shall record the assessable value and the
amount of tax on the manufactured or mobile home on the tax list
and deliver a duplicate of the list to the county treasurer. In
the case of an emergency as defined in section 323.17 of the
Revised Code, the tax commissioner, by journal entry, may extend
the times for delivery of the duplicate for an additional
fifteen days upon receiving a written application from the
county auditor regarding an extension for the delivery of the
duplicate, or from the county treasurer regarding an extension
of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency
that will cause the unavoidable delay and must be received by
the tax commissioner on or before the last day of the month
preceding the day delivery of the duplicate is otherwise
required. When an extension is granted for delivery of the
duplicate, the time period for payment of taxes shall be
extended for a like period of time. When a delay in the closing
of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be
extended if the tax commissioner determines that penalties have
accrued or would otherwise accrue for reasons beyond the control
of the taxpayers of the county. The order shall prescribe the
final extended date for payment of taxes for that collection
period.
(4) After January 1, 1999, the owner of a manufactured or
mobile home taxed pursuant to division (D)(1) of this section
may elect to have the home taxed pursuant to division (D)(2) of
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663 H. B. No. 156 Page 25
As Introduced
this section by filing a written request with the county auditor
of the taxing district in which the home is located on or before
the first day of December of any year. Upon the filing of the
request, the county auditor shall determine whether all taxes
levied under division (D)(1) of this section have been paid, and
if those taxes have been paid, the county auditor shall tax the
manufactured or mobile home pursuant to division (D)(2) of this
section commencing in the next tax year.
(5) A manufactured or mobile home that acquired situs in
this state prior to January 1, 2000, shall be taxed pursuant to
division (D)(2) of this section if no manufactured home tax had
been paid for the home and the home was not exempted from
taxation pursuant to division (E) of this section for the year
for which the taxes were not paid.
(6)(a) Immediately upon receipt of any manufactured home
tax duplicate from the county auditor, but not less than twenty
days prior to the last date on which the first one-half taxes
may be paid without penalty as prescribed in division (F) of
this section, the county treasurer shall cause to be prepared
and mailed or delivered to each person charged on that duplicate
with taxes, or to an agent designated by such person, the tax
bill prescribed by the tax commissioner under division (D)(7) of
this section. When taxes are paid by installments, the county
treasurer shall mail or deliver to each person charged on such
duplicate or the agent designated by that person a second tax
bill showing the amount due at the time of the second tax
collection. The second half tax bill shall be mailed or
delivered at least twenty days prior to the close of the second
half tax collection period. A change in the mailing address,
electronic mail address, or telephone number of any tax bill
shall be made in writing to the county treasurer. Failure to
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694 H. B. No. 156 Page 26
As Introduced
receive a bill required by this section does not excuse failure
or delay to pay any taxes shown on the bill or, except as
provided in division (B)(1) of section 5715.39 of the Revised
Code, avoid any penalty, interest, or charge for such delay.
A policy adopted by a county treasurer under division (A)
(2) of section 323.13 of the Revised Code shall also allow any
person required to receive a tax bill under division (D)(6)(a)
of this section to request electronic delivery of that tax bill
in the same manner. A person may rescind such a request in the
same manner as a request made under division (A)(2) of section
323.13 of the Revised Code. The request shall terminate upon a
change in the name of the person charged with the taxes pursuant
to section 4503.061 of the Revised Code.
(b) After delivery of the copy of the delinquent
manufactured home tax list under division (H) of this section,
the county treasurer may prepare and mail to each person in
whose name a home is listed an additional tax bill showing the
total amount of delinquent taxes charged against the home as
shown on the list. The tax bill shall include a notice that the
interest charge prescribed by division (G) of this section has
begun to accrue.
(7) Each tax bill prepared and mailed or delivered under
division (D)(6) of this section shall be in the form and contain
the information required by the tax commissioner. The
commissioner may prescribe different forms for each county and
may authorize the county auditor to make up tax bills and tax
receipts to be used by the county treasurer. The tax bill shall
not contain or be mailed or delivered with any information or
material that is not required by this section or that is not
authorized by section 321.45 of the Revised Code or by the tax
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724 H. B. No. 156 Page 27
As Introduced
commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following
information:
(a) The taxes levied and the taxes charged and payable
against the manufactured or mobile home;
(b) The following notice: "Notice: If the taxes are not
paid within sixty days after the county auditor delivers the
delinquent manufactured home tax list to the county treasurer,
you and your home may be subject to collection proceedings for
tax delinquency." Failure to provide such notice has no effect
upon the validity of any tax judgment to which a home may be
subjected.
(c) In the case of manufactured or mobile homes taxed
under division (D)(2) of this section, the following additional
information:
(i) The effective tax rate. The words "effective tax rate"
shall appear in boldface type.
(ii) The following notice: "Notice: If the taxes charged
against this home have been reduced by the 2-1/2 per cent tax
reduction for residences occupied by the owner but the home is
not a residence occupied by the owner, the owner must notify the
county auditor's office not later than March 31 of the year for
which the taxes are due. Failure to do so may result in the
owner being convicted of a fourth degree misdemeanor, which is
punishable by imprisonment up to 30 days, a fine up to $250, or
both, and in the owner having to repay the amount by which the
taxes were erroneously or illegally reduced, plus any interest
that may apply.
If the taxes charged against this home have not been
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753 H. B. No. 156 Page 28
As Introduced
reduced by the 2-1/2 per cent tax reduction and the home is a
residence occupied by the owner, the home may qualify for the
tax reduction. To obtain an application for the tax reduction or
further information, the owner may contact the county auditor's
office at __________ (insert the address and telephone number of
the county auditor's office)."
(E)(1) A manufactured or mobile home is not subject to
this section when any of the following applies:
(a) It is taxable as personal property pursuant to section
5709.01 of the Revised Code. Any manufactured or mobile home
that is used as a residence shall be subject to this section and
shall not be taxable as personal property pursuant to section
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other
than this state unless the home is in this state in excess of an
accumulative period of thirty days in any calendar year.
(c) The annual tax has been paid on the home in this state
for the current year.
(d) The tax commissioner has determined, pursuant to
section 5715.27 of the Revised Code, that the property is exempt
from taxation, or would be exempt from taxation under Chapter
5709. of the Revised Code if it were classified as real
property.
(2) A travel trailer or park trailer, as these terms are
defined in section 4501.01 of the Revised Code, is not subject
to this section if it is unused or unoccupied and stored at the
owner's normal place of residence or at a recognized storage
facility.
(3) A travel trailer or park trailer, as these terms are
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782 H. B. No. 156 Page 29
As Introduced
defined in section 4501.01 of the Revised Code, is subject to
this section and shall be taxed as a manufactured or mobile home
if it has a situs longer than thirty days in one location and is
connected to existing utilities, unless either of the following
applies:
(a) The situs is in a state facility or a camping or park
area as defined in division (C), (Q), (S), or (V) of section
3729.01 of the Revised Code.
(b) The situs is in a camping or park area that is a tract
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more
individual lots for the express or implied purpose of occupancy
by either self-contained recreational vehicles as defined in
division (T) of section 3729.01 of the Revised Code or by
dependent recreational vehicles as defined in division (D) of
section 3729.01 of the Revised Code.
(F) Except as provided in division (D)(3) of this section,
the manufactured home tax is due and payable as follows:
(1) When a manufactured or mobile home has a situs in this
state, as provided in this section, on the first day of January,
one-half of the amount of the tax is due and payable on or
before the first day of March and the balance is due and payable
on or before the thirty-first day of July. At the option of the
owner of the home, the tax for the entire year may be paid in
full on the first day of March.
(2) When a manufactured or mobile home first acquires a
situs in this state after the first day of January, no tax is
due and payable for that year.
(G)(1)(a) Except as otherwise provided in division (G)(1)
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811 H. B. No. 156 Page 30
As Introduced
(b) of this section, if one-half of the current taxes charged
under this section against a manufactured or mobile home,
together with the full amount of any delinquent taxes, are not
paid on or before the first day of March in that year, or on or
before the last day for such payment as extended pursuant to
section 4503.063 of the Revised Code, a penalty of ten per cent
shall be charged against the unpaid balance of such half of the
current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or
on or before the last day for payment as extended pursuant to
section 4503.063 of the Revised Code, a like penalty shall be
charged on the balance of the total amount of the unpaid current
taxes.
(b) After a valid delinquent tax contract that includes
unpaid current taxes from a first-half collection period
described in division (F) of this section has been entered into
under section 323.31 of the Revised Code, no ten per cent
penalty shall be charged against such taxes after the second-
half collection period while the delinquent tax contract remains
in effect. On the day a delinquent tax contract becomes void,
the ten per cent penalty shall be charged against such taxes and
shall equal the amount of penalty that would have been charged
against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been
in effect.
(2)(a) On the first day of the month following the last
day the second installment of taxes may be paid without penalty
beginning in 2000, interest shall be charged against and
computed on all delinquent taxes other than the current taxes
that became delinquent taxes at the close of the last day such
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As Introduced
second installment could be paid without penalty. The charge
shall be for interest that accrued during the period that began
on the preceding first day of December and ended on the last day
of the month that included the last date such second installment
could be paid without penalty. The interest shall be computed at
the rate per annum prescribed by section 5703.47 of the Revised
Code and shall be entered as a separate item on the delinquent
manufactured home tax list compiled under division (H) of this
section.
(b) On the first day of December beginning in 2000, the
interest shall be charged against and computed on all delinquent
taxes. The charge shall be for interest that accrued during the
period that began on the first day of the month following the
last date prescribed for the payment of the second installment
of taxes in the current year and ended on the immediately
preceding last day of November. The interest shall be computed
at the rate per annum prescribed by section 5703.47 of the
Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.
(c) After a valid undertaking has been entered into for
the payment of any delinquent taxes, no interest shall be
charged against such delinquent taxes while the undertaking
remains in effect in compliance with section 323.31 of the
Revised Code. If a valid undertaking becomes void, interest
shall be charged against the delinquent taxes for the periods
that interest was not permitted to be charged while the
undertaking was in effect. The interest shall be charged on the
day the undertaking becomes void and shall equal the amount of
interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest
would have been charged thereon under divisions (G)(1) and (2)
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As Introduced
of this section had the undertaking not been in effect.
(3) If the full amount of the taxes due at either of the
times prescribed by division (F) of this section is paid within
ten days after such time, the county treasurer shall waive the
collection of and the county auditor shall remit one-half of the
penalty provided for in this division for failure to make that
payment by the prescribed time.
(4) The treasurer shall compile and deliver to the county
auditor a list of all tax payments the treasurer has received as
provided in division (G)(3) of this section. The list shall
include any information required by the auditor for the
remission of the penalties waived by the treasurer. The taxes so
collected shall be included in the settlement next succeeding
the settlement then in process.
(H)(1) The county auditor shall compile annually a
"delinquent manufactured home tax list" consisting of homes the
county treasurer's records indicate have taxes that were not
paid within the time prescribed by divisions (D)(3) and (F) of
this section, have taxes that remain unpaid from prior years, or
have unpaid tax penalties or interest that have been assessed.
(2) Within thirty days after the settlement under division
(H)(2) of section 321.24 of the Revised Code, the county auditor
shall deliver a copy of the delinquent manufactured home tax
list to the county treasurer. The auditor shall update and
publish the delinquent manufactured home tax list annually in
the same manner as delinquent real property tax lists are
published. The county auditor may apportion the cost of
publishing the list among taxing districts in proportion to the
amount of delinquent manufactured home taxes so published that
each taxing district is entitled to receive upon collection of
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903 H. B. No. 156 Page 33
As Introduced
those taxes, or the county auditor may charge the owner of a
home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the
fee is not paid, may place the fee upon the delinquent
manufactured home tax list as a lien on the listed home, to be
collected as other manufactured home taxes.
(3) When taxes, penalties, or interest are charged against
a person on the delinquent manufactured home tax list and are
not paid within sixty days after the list is delivered to the
county treasurer, the county treasurer shall, in addition to any
other remedy provided by law for the collection of taxes,
penalties, and interest, enforce collection of such taxes,
penalties, and interest by civil action in the name of the
treasurer against the owner for the recovery of the unpaid taxes
following the procedures for the recovery of delinquent real
property taxes in sections 323.25 to 323.28 of the Revised Code.
The action may be brought in municipal or county court, provided
the amount charged does not exceed the monetary limitations for
original jurisdiction for civil actions in those courts.
It is sufficient, having made proper parties to the suit,
for the county treasurer to allege in the treasurer's bill of
particulars or petition that the taxes stand chargeable on the
books of the county treasurer against such person, that they are
due and unpaid, and that such person is indebted in the amount
of taxes appearing to be due the county. The treasurer need not
set forth any other matter relating thereto. If it is found on
the trial of the action that the person is indebted to the
state, judgment shall be rendered in favor of the county
treasurer prosecuting the action. The judgment debtor is not
entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
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934 H. B. No. 156 Page 34
As Introduced
enforcement of the judgment.
Upon the filing of an entry of confirmation of sale or an
order of forfeiture in a proceeding brought under this division,
title to the manufactured or mobile home shall be in the
purchaser. The clerk of courts shall issue a certificate of
title to the purchaser upon presentation of proof of filing of
the entry of confirmation or order and, in the case of a
forfeiture, presentation of the county auditor's certificate of
sale.
(I) The total amount of taxes collected shall be
distributed in the following manner: four per cent shall be
allowed as compensation to the county auditor for the county
auditor's service in assessing the taxes; two per cent shall be
allowed as compensation to the county treasurer for the services
the county treasurer renders as a result of the tax levied by
this section. Such amounts shall be paid into the county
treasury, to the credit of the county general revenue fund, on
the warrant of the county auditor. Fees to be paid to the credit
of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid
into the county treasury, on the warrant of the county auditor.
The balance of the taxes collected shall be distributed among
the taxing subdivisions of the county in which the taxes are
collected and paid in the same proportions that the amount of
manufactured home tax levied by each taxing subdivision of the
county in the current tax year bears to the amount of such tax
levied by all such subdivisions in the county in the current tax
year. The taxes levied and revenues collected under this section
shall be in lieu of any general property tax and any tax levied
with respect to the privilege of using or occupying a
manufactured or mobile home in this state except as provided in
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As Introduced
sections 4503.04 and 5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a
manufactured home shall show whether or not the furnishings and
equipment are included in the purchase price.
(K) If the county treasurer and the county prosecuting
attorney agree that an item charged on the delinquent
manufactured home tax list is uncollectible, they shall certify
that determination and the reasons to the county board of
revision. If the board determines the amount is uncollectible,
it shall certify its determination to the county auditor, who
shall strike the item from the list.
(L)(1) The county auditor shall appraise at its true value
any manufactured or mobile home in which ownership is
transferred or which first acquires situs in this state on or
after January 1, 2000, and any manufactured or mobile home the
owner of which has elected, under division (D)(4) of this
section, to have the home taxed under division (D)(2) of this
section. The true value shall include the value of the home, any
additions, and any fixtures, but not any furnishings in the
home. In determining the true value of a manufactured or mobile
home, the auditor shall consider all facts and circumstances
relating to the value of the home, including its age, its
capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its
true value.
(2)(a) If a manufactured or mobile home has been the
subject of an arm's length sale between a willing seller and a
willing buyer within a reasonable length of time prior to the
determination of true value, the county auditor shall consider
the sale price of the home to be the true value for taxation
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As Introduced
purposes.
(b) The sale price in an arm's length transaction between
a willing seller and a willing buyer shall not be considered the
true value of the home if either of the following occurred after
the sale:
(i) The home has lost value due to a casualty.
(ii) An addition or fixture has been added to the home.
(3) The county auditor shall have each home viewed and
appraised at least once in each six-year period in the same year
in which real property in the county is appraised pursuant to
Chapter 5713. of the Revised Code, and shall update the
appraised values in the third calendar year following the
appraisal. The person viewing or appraising a home may enter the
home to determine by actual view any additions or fixtures that
have been added since the last appraisal. In conducting the
appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.
(4) The county auditor shall place the true value of each
home on the manufactured home tax list upon completion of an
appraisal.
(5)(a) If the county auditor changes the true value of a
home, the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at
least thirty days prior to the issuance of any tax bill that
reflects the change. Failure to receive the notice does not
invalidate any proceeding under this section.
(b) Any owner of a home or any other person or party that
would be authorized to file a complaint under division (A) of
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As Introduced
section 5715.19 of the Revised Code if the home was real
property may file a complaint against the true value of the home
as appraised under this section. The complaint shall be filed
with the county auditor on or before the thirty-first day of
March of the current tax year or the date of closing of the
collection for the first half of manufactured home taxes for the
current tax year, whichever is later. The auditor shall present
to the county board of revision all complaints filed with the
auditor under this section. The board shall hear and investigate
the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.
(c) If the county board of revision determines, pursuant
to a complaint against the valuation of a manufactured or mobile
home filed under this section, that the amount of taxes,
assessments, or other charges paid was in excess of the amount
due based on the valuation as finally determined, then the
overpayment shall be refunded in the manner prescribed in
section 5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for
any year for which a complaint is pending before the county
board of revision does not abate the complaint or in any way
affect the hearing and determination thereof.
(M) If the county auditor determines that any tax or other
charge or any part thereof has been erroneously charged as a
result of a clerical error as defined in section 319.35 of the
Revised Code, the county auditor shall call the attention of the
county board of revision to the erroneous charges. If the board
finds that the taxes or other charges have been erroneously
charged or collected, it shall certify the finding to the
auditor. Upon receipt of the certification, the auditor shall
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1054 H. B. No. 156 Page 38
As Introduced
remove the erroneous charges on the manufactured home tax list
or delinquent manufactured home tax list in the same manner as
is prescribed in section 319.35 of the Revised Code for
erroneous charges against real property, and refund any
erroneous charges that have been collected, with interest, in
the same manner as is prescribed in section 319.36 of the
Revised Code for erroneous charges against real property.
(N) As used in this section and section 4503.061 of the
Revised Code:
(1) "Manufactured home taxes" includes taxes, penalties,
and interest charged under division (C) or (G) of this section
and any penalties charged under division (G) or (H)(5) of
section 4503.061 of the Revised Code.
(2) "Current taxes" means all manufactured home taxes
charged against a manufactured or mobile home that have not
appeared on the manufactured home tax list for any prior year.
Current taxes become delinquent taxes if they remain unpaid
after the last day prescribed for payment of the second
installment of current taxes without penalty, whether or not
they have been certified delinquent.
(3) "Delinquent taxes" means:
(a) Any manufactured home taxes that were charged against
a manufactured or mobile home for a prior year, including any
penalties or interest charged for a prior year and the costs of
publication under division (H)(2) of this section, and that
remain unpaid;
(b) Any current manufactured home taxes charged against a
manufactured or mobile home that remain unpaid after the last
day prescribed for payment of the second installment of current
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1083 H. B. No. 156 Page 39
As Introduced
taxes without penalty, whether or not they have been certified
delinquent, including any penalties or interest and the costs of
publication under division (H)(2) of this section.
Sec. 4503.066. (A)(1) To obtain a tax reduction under
section 4503.065 or 4503.0612 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.
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
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1113 H. B. No. 156 Page 40
As Introduced
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 section 4503.0612 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
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
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1144 H. B. No. 156 Page 41
As Introduced
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
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,
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1175 H. B. No. 156 Page 42
As Introduced
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
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
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1207 H. B. No. 156 Page 43
As Introduced
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 or 4503.0612 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 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
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1238 H. B. No. 156 Page 44
As Introduced
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 or 4503.0612 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 or 4503.0612 of the Revised Code.
(E) 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 4503.064 to 4503.069 or 4503.0612 of the
Revised Code.
(F) Whoever violates division (C), (D), or (E) of this
section is guilty of a misdemeanor of the fourth degree.
Sec. 4503.067. The county auditor shall approve or deny an
application for reduction under section 4503.065 or 4503.0612 of
the Revised Code and shall so notify the applicant not later
than the first Monday in October. Notification shall be provided
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1267 H. B. No. 156 Page 45
As Introduced
on a form prescribed by the tax commissioner. If a person
believes that the person's application for reduction in taxes
has been improperly denied or is for less than that to which the
person is entitled, the person may file an appeal with the
county board of revision no later than the thirty-first day of
January of the following calendar year. 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.
Sec. 4503.068. On or before the second Monday in September
of each year, the county treasurer shall total the amount by
which the manufactured home taxes levied in that year were
reduced pursuant to section sections 4503.065 and 4503.0612 of
the Revised Code, and certify that amount to the tax
commissioner. Within ninety days of the receipt of the
certification, the commissioner shall provide for payment to the
county treasurer, from the general revenue fund, of the amount
certified, which shall be credited upon receipt to the county's
undivided income tax fund, and an amount equal to two per cent
of the amount by which taxes were reduced, which shall be
credited upon receipt to the county general fund as a payment to
the county auditor and county treasurer for the costs of
administering sections 4503.064 to 4503.069 and 4503.0612 of the
Revised Code.
Immediately upon receipt of funds into the county
undivided income tax fund under this section, the county auditor
shall distribute the amount among the taxing districts in the
county as though it had been received as taxes under section
4503.06 of the Revised Code from each person for whom taxes were
reduced under section 4503.065 or 4503.0612 of the Revised Code.
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1297 H. B. No. 156 Page 46
As Introduced
Sec. 4503.069. Each county treasurer and county auditor
shall employ the assistants, clerks, and other employees
necessary to carry out the duties imposed by sections 4503.064
to 4503.069 and section 4503.0612 of the Revised Code.
Sec. 4503.0610. (A) If a board of county commissioners
adopts a resolution granting a partial real property tax
exemption under section 323.158 of the Revised Code, it also
shall adopt a resolution under this section granting a partial
manufactured home tax exemption. The partial exemption shall
take the form of a reduction each year in the manufactured home
tax charged against each manufactured home in the county under
section 4503.06 of the Revised Code, by the same percentage by
which real property taxes were reduced for the preceding year in
the resolution adopted under section 323.158 of the Revised
Code. Upon adopting the resolution under this section, the board
shall certify copies of it to the county auditor and the tax
commissioner.
(B) After complying with sections 4503.06 and 4503.065 of
the Revised Code, the county auditor shall reduce the remaining
sum to be levied against a manufactured home by the percentage
called for in the resolution adopted under division (A) of this
section. The auditor shall certify the amount of tax remaining
after the reduction to the county treasurer for collection as
the manufactured home tax charged and payable on the
manufactured home, subject to any reduction authorized under
section 4503.0612 of the Revised Code .
(C) For each tax year, the county auditor shall certify to
the board of county commissioners the total amount by which
manufactured home taxes are reduced under this section. At the
time of each semi-annual distribution of manufactured home taxes
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1327 H. B. No. 156 Page 47
As Introduced
in the county, the board shall pay to the auditor one-half of
that total amount. Upon receipt of the payment, the auditor
shall distribute it among the various taxing districts in the
county as though it had been levied and collected as
manufactured home taxes. The board shall make the payment from
the county general fund or from any other county revenue that
may be used for that purpose.
(D) If a board of county commissioners repeals a
resolution adopted under section 323.158 of the Revised Code, it
also shall repeal the resolution adopted under this section.
Sec. 4503.0612. (A) As used in this section:
(1) "Manufactured home taxes" means the amount of
manufactured home taxes charged and payable as computed after
any reductions under division (B) of section 323.152 of the
Revised Code and sections 319.302, 4503.065, and 4503.0610 of
the Revised Code. The computation of "manufactured home taxes
for the preceding year" shall equal the manufactured home taxes
for that year after subtracting any amount reduced under this
section for that year.
(2) "Homestead" has the same meaning as in section 323.151
of the Revised Code and also includes a manufactured or mobile
home that is owned and occupied as a home by an individual whose
domicile is in this state.
(B) 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 shall be reduced for each year for which an
application for the reduction has been approved if all of the
following requirements are met:
(1) The individual that owns or occupies the manufactured
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or mobile home is sixty-five years of age or older;
(2) That individual has continuously owned and occupied
the manufactured or mobile home for two or more years
immediately preceding the first day of the tax year;
(3) That individual's total income does not exceed fifty
thousand dollars, as adjusted under division (C) of this
section;
(4) The assessable or true value of the individual's
manufactured or mobile home for the tax year is less than five
hundred thousand dollars.
The reduction shall equal the amount by which the
manufactured home taxes for the current tax year exceed the
manufactured home taxes for the preceding year.
(C) The tax commissioner shall adjust the income threshold
described in division (C)(3) of this section by completing the
following calculations in September of each year:
(1) Multiply the percentage determined under division (A)
(2)(e)(i) of section 4503.065 of the Revised Code for that year
by the total income threshold for the ensuing tax year;
(2) Add the resulting product to the total income
threshold for the ensuing tax year;
(3) Round the resulting sum to the nearest multiple of one
hundred dollars.
The commissioner shall certify the amount resulting from
the 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
adjustment in any calendar year in which the amount resulting
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1384 H. B. No. 156 Page 49
As Introduced
from the adjustment would be less than the total income
threshold for the ensuing tax year.
Section 2. That existing sections 323.152, 323.153,
323.158, 4503.06, 4503.066, 4503.067, 4503.068, 4503.069, and
4503.0610 of the Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 323.152,
323.153, and 323.158 of the Revised Code applies to tax years
ending on or after the effective date of this section, and the
amendment or enactment by this act of sections 4503.06,
4503.066, 4503.067, 4503.068, 4503.069, 4503.0610, and 4503.0612
of the Revised Code applies to tax years beginning on or after
the effective date of this section.
Section 4. Section 323.152 of the Revised Code is
presented in this act as a composite of the section as amended
by both H.B. 33 and S.B. 43 of the 135th General Assembly. 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 composite is the resulting version of the section
in effect prior to the effective date of the section as
presented in this act.
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