As Introduced
136th General Assembly
Regular Session H. B. No. 186
2025-2026
Representatives Hoops, Thomas, D.
Cosponsors: Representatives Lear, Hall, T., Dean, Fischer, Deeter, Click, Gross,
Lorenz, Johnson, Workman, Rogers, King, Williams
To amend sections 319.301, 323.08, 323.152,
323.155, 323.158, 3317.017, 3317.02, 3317.021,
3317.16, 4503.06, 4503.065, and 4503.0610 and to
enact section 319.303 of the Revised Code to
authorize a reduction in school district
property taxes affected by a millage floor that
would limit increases in such taxes according to
inflation and to require a corresponding
adjustment in the school funding formula.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.301, 323.08, 323.152,
323.155, 323.158, 3317.017, 3317.02, 3317.021, 3317.16, 4503.06,
4503.065, and 4503.0610 be amended and section 319.303 of the
Revised Code be enacted to read as follows:
Sec. 319.301. (A) The reductions required by division (D)
of this section do not apply to any of the following:
(1) Taxes levied at whatever rate is required to produce a
specified amount of tax money, including a tax levied under
section 5705.199 or 5748.09 of the Revised Code, or an amount to
pay debt charges;
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(2) Taxes levied within the one per cent limitation
imposed by Section 2 of Article XII, Ohio Constitution;
(3) Taxes provided for by the charter of a municipal
corporation.
(B) As used in this section:
(1) "Real property" includes real property owned by a
railroad.
(2) "Carryover property" means all real property on the
current year's tax list except:
(a) Land and improvements that were not taxed by the
district in both the preceding year and the current year;
(b) Land and improvements that were not in the same class
in both the preceding year and the current year.
(3) "Effective tax rate" means with respect to each class
of property:
(a) The sum of the total taxes that would have been
charged and payable for current expenses against real property
in that class if each of the district's taxes were reduced for
the current year under division (D)(1) of this section without
regard to the application of division (E)(3) of this section
divided by
(b) The taxable value of all real property in that class.
(4) "Taxes charged and payable" means the taxes charged
and payable prior to any reduction required by section 319.302
or, if applicable, 319.303 of the Revised Code.
(C) The tax commissioner shall make the determinations
required by this section each year, without regard to whether a
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taxing district has territory in a county to which section
5715.24 of the Revised Code applies for that year. Separate
determinations shall be made for each of the two classes
established pursuant to section 5713.041 of the Revised Code.
(D) With respect to each tax authorized to be levied by
each taxing district, the tax commissioner, annually, shall do
both of the following:
(1) Determine by what percentage, if any, the sums levied
by such tax against the carryover property in each class would
have to be reduced for the tax to levy the same number of
dollars against such property in that class in the current year
as were charged against such property by such tax in the
preceding year subsequent to the reduction made under this
section but before the reduction made under section 319.302 of
the Revised Code. In the case of a tax levied for the first time
that is not a renewal of an existing tax, the commissioner shall
determine by what percentage the sums that would otherwise be
levied by such tax against carryover property in each class
would have to be reduced to equal the amount that would have
been levied if the full rate thereof had been imposed against
the total taxable value of such property in the preceding tax
year. A tax or portion of a tax that is designated a replacement
levy under section 5705.192 of the Revised Code is not a renewal
of an existing tax for purposes of this division.
(2) Certify each percentage determined in division (D)(1)
of this section, as adjusted under division (E) of this section,
and the class of property to which that percentage applies to
the auditor of each county in which the district has territory.
The auditor, after complying with section 319.30 of the Revised
Code, shall reduce the sum to be levied by such tax against each
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parcel of real property in the district by the percentage so
certified for its class. Certification shall be made by the
first day of September except in the case of a tax levied for
the first time, in which case certification shall be made within
fifteen days of the date the county auditor submits the
information necessary to make the required determination.
(E)(1) As used in division (E)(2) of this section, "pre-
1982 joint vocational taxes" means, with respect to a class of
property, the difference between the following amounts:
(a) The taxes charged and payable in tax year 1981 against
the property in that class for the current expenses of the joint
vocational school district of which the school district is a
part after making all reductions under this section;
(b) Two-tenths of one per cent of the taxable value of all
real property in that class.
If the amount in division (E)(1)(b) of this section
exceeds the amount in division (E)(1)(a) of this section, the
pre-1982 joint vocational taxes shall be zero.
As used in divisions (E)(2) and (3) of this section,
"taxes charged and payable" has the same meaning as in division
(B)(4) of this section and excludes any tax charged and payable
in 1985 or thereafter under sections 5705.194 to 5705.197 or
section 5705.199, 5705.213, 5705.219, or 5748.09 of the Revised
Code.
(2) If in the case of a school district other than a joint
vocational or cooperative education school district any
percentage required to be used in division (D)(2) of this
section for either class of property could cause the total taxes
charged and payable for current expenses to be less than two per
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cent of the taxable value of all real property in that class
that is subject to taxation by the district, the commissioner
shall determine what percentages would cause the district's
total taxes charged and payable for current expenses against
that class, after all reductions that would otherwise be made
under this section, to equal, when combined with the pre-1982
joint vocational taxes against that class, the lesser of the
following:
(a) The sum of the rates at which those taxes are
authorized to be levied;
(b) Two per cent of the taxable value of the property in
that class. The auditor shall use such percentages in making the
reduction required by this section for that class.
(3) If in the case of a joint vocational school district
any percentage required to be used in division (D)(2) of this
section for either class of property could cause the total taxes
charged and payable for current expenses for that class to be
less than two-tenths of one per cent of the taxable value of
that class, the commissioner shall determine what percentages
would cause the district's total taxes charged and payable for
current expenses for that class, after all reductions that would
otherwise be made under this section, to equal that amount. The
auditor shall use such percentages in making the reductions
required by this section for that class.
(F) No reduction shall be made under this section in the
rate at which any tax is levied.
(G) The commissioner may order a county auditor to furnish
any information the commissioner needs to make the
determinations required under division (D) or (E) of this
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section, and the auditor shall supply the information in the
form and by the date specified in the order. If the auditor
fails to comply with an order issued under this division, except
for good cause as determined by the commissioner, the
commissioner shall withhold from such county or taxing district
therein fifty per cent of state revenues to local governments
pursuant to section 5747.50 of the Revised Code or shall direct
the department of education and workforce to withhold therefrom
fifty per cent of state revenues to school districts pursuant to
Chapter 3317. of the Revised Code. The commissioner shall
withhold the distribution of such revenues until the county
auditor has complied with this division, and the department
shall withhold the distribution of such revenues until the
commissioner has notified the department that the county auditor
has complied with this division.
(H) If the commissioner is unable to certify a tax
reduction factor for either class of property in a taxing
district located in more than one county by the last day of
November because information required under division (G) of this
section is unavailable, the commissioner may compute and certify
an estimated tax reduction factor for that district for that
class. The estimated factor shall be based upon an estimate of
the unavailable information. Upon receipt of the actual
information for a taxing district that received an estimated tax
reduction factor, the commissioner shall compute the actual tax
reduction factor and use that factor to compute the taxes that
should have been charged and payable against each parcel of
property for the year for which the estimated reduction factor
was used. The amount by which the estimated factor resulted in
an overpayment or underpayment in taxes on any parcel shall be
added to or subtracted from the amount due on that parcel in the
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ensuing tax year.
A percentage or a tax reduction factor determined or
computed by the commissioner under this section shall be used
solely for the purpose of reducing the sums to be levied by the
tax to which it applies for the year for which it was determined
or computed. It shall not be used in making any tax computations
for any ensuing tax year.
(I) In making the determinations under division (D)(1) of
this section, the tax commissioner shall take account of changes
in the taxable value of carryover property resulting from
complaints filed under section 5715.19 of the Revised Code for
determinations made for the tax year in which such changes are
reported to the commissioner. Such changes shall be reported to
the commissioner on the first abstract of real property filed
with the commissioner under section 5715.23 of the Revised Code
following the date on which the complaint is finally determined
by the board of revision or by a court or other authority with
jurisdiction on appeal. The tax commissioner shall account for
such changes in making the determinations only for the tax year
in which the change in valuation is reported. Such a valuation
change shall not be used to recompute the percentages determined
under division (D)(1) of this section for any prior tax year.
Sec. 319.303. (A) As used in this section:
(1) "Qualifying nonbusiness property" means real property
or a manufactured or mobile home that meets all of the following
requirements:
(a) The property is either of the following:
(i) Real property that is classified as to use as
residential/agricultural property pursuant to section 5713.041
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of the Revised Code, but is not classified as a pond or lake;
(ii) A 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.
(b) The property is located in a school district or joint
vocational school district that, for the tax year, is subject to
an adjustment under division (E) of section 319.301 of the
Revised Code with respect to property classified as to use as
residential/agricultural property pursuant to section 5713.041
of the Revised Code.
(c) The property was subject to taxation by that district
for the tax year in which the immediately preceding reappraisal
or triennial update occurred.
(2) "Qualifying business property" means real property
that meets all of the following requirements:
(a) The property is classified as to use as
nonresidential/agricultural property pursuant to section
5713.041 of the Revised Code, but is not classified as vacant
property within this class.
(b) The property is located in a school district or joint
vocational school district that, for the tax year, is subject to
an adjustment under division (E) of section 319.301 of the
Revised Code with respect to property classified as to use as
nonresidential/agricultural property pursuant to section
5713.041 of the Revised Code.
(c) The property was subject to taxation by that district
for the tax year in which the immediately preceding reappraisal
or triennial update occurred.
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(3) "Taxes charged and payable" means real property taxes,
and manufactured or mobile home taxes assessed pursuant to
division (D)(2) of section 4503.06 of the Revised Code, that are
charged and payable after the reduction required by section
319.301 of the Revised Code but before the reductions required
under this section or sections 319.302, 323.152, 323.158,
4503.065, and 4503.0610 of the Revised Code.
(4) "Reappraisal or triennial update" means a tax year in
which section 5715.24 of the Revised Code applies in the county.
(5) "Indexed property tax revenue" for qualifying
nonbusiness property or qualifying business property means the
sum of the following, as applicable:
(a) The taxes charged and payable within the ten-mill
limitation, and in excess of that limitation with respect to any
levy not subject to division (E) of section 319.301 of the
Revised Code, for a school district or joint vocational school
district, as applicable, against qualifying nonbusiness property
or qualifying business property for the tax year;
(b) The taxes charged and payable in excess of the ten-
mill limitation, other than those described in division (A)(5)
(a) of this section, for the school district or joint vocational
school district, as applicable, against qualifying nonbusiness
property or qualifying business property for the immediately
preceding tax year, less any reductions required by this section
for that year;
(c) The product obtained by multiplying the amount
computed with respect to the qualifying nonbusiness property or
qualifying business property of a school district or joint
vocational school district under division (A)(5)(b) of this
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section, as applicable, by the greater of zero per cent or the
percentage change in the gross domestic product deflator
computed over the three preceding tax years, as determined under
division (E) of this section.
(6) "Floor tax revenue" means the taxes charged and
payable for a school district or joint vocational school
district, as applicable, against qualifying nonbusiness property
or qualifying business property for the tax year.
(7) "Credit factor" means one minus the quotient obtained
by dividing the applicable indexed property tax revenue by the
applicable floor tax revenue.
(8) "Effective tax rate" means the effective rate levied
by a school district or joint vocational school district after
making the reduction required by section 319.301 of the Revised
Code, but before making any reduction under this section.
(B) Qualifying nonbusiness property qualifies for a
reduction in the real property taxes or manufactured home taxes
levied by a school district or joint vocational school district
as follows:
(1) If, for a tax year in which a county undergoes a
reappraisal or triennial update, a school district is described
in division (A)(1)(b) of this section and its floor tax revenue
for qualifying nonbusiness property exceeds its indexed property
tax revenue for such property, qualifying nonbusiness property
located in that district shall qualify for a reduction under
this division for that tax year and for the following two tax
years. For each such year, the reduction shall equal the result
obtained by multiplying the taxes charged and payable against
the property for the tax year by the credit factor computed for
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the district's qualifying nonbusiness property for the tax year
in which the county underwent the reappraisal or triennial
update.
(2) If, for a tax year in which a county undergoes a
reappraisal or triennial update, a joint vocational school
district is described in division (A)(1)(b) of this section and
its floor tax revenue for qualifying nonbusiness property
exceeds its indexed property tax revenue for such property,
qualifying nonbusiness property located in that district shall
qualify for a reduction under this division for that tax year
and for the following two tax years. For each such year, the
reduction shall equal the result obtained by multiplying the
taxes charged and payable against the property for the tax year
by the credit factor computed for the district's qualifying
nonbusiness property for the tax year in which the county
underwent the reappraisal or triennial update.
(C) Qualifying business property qualifies for a reduction
in the real property taxes levied by a school district or joint
vocational school district as follows:
(1) If, for a tax year in which a county undergoes a
reappraisal or triennial update, a school district is described
in division (A)(2)(b) of this section and its floor tax revenue
for qualifying business property exceeds its indexed property
tax revenue for such property, qualifying business property
located in that district shall qualify for a reduction under
this division for that tax year and for the following two tax
years. For each such year, the reduction shall equal the result
obtained by multiplying the taxes charged and payable against
the property for the tax year by the credit factor computed for
the district's qualifying business property for the tax year in
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which the county underwent the reappraisal or triennial update.
(2) If, for a tax year in which a county undergoes a
reappraisal or triennial update, a joint vocational school
district is described in division (A)(2)(b) of this section and
its floor tax revenue for qualifying business property exceeds
its indexed property tax revenue for such property, qualifying
business property located in that district shall qualify for a
reduction under this division for that tax year and for the
following two tax years. For each such year, the reduction shall
equal the result obtained by multiplying the taxes charged and
payable against the property for the tax year by the credit
factor computed for the district's qualifying business property
for the tax year in which the county underwent the reappraisal
or triennial update.
(D) A reduction applied under this section shall reduce
only the taxes charged and payable of taxes whose effective tax
rate is adjusted by operation of division (E) of section 319.301
of the Revised Code, in proportion to the extent to which each
effective tax rate is so adjusted. The county auditor and county
treasurer, when settling tax collections under section 321.24 of
the Revised Code, shall compute the amount by which collections
of each such tax are to be reduced, and the county treasurer
shall certify that information to each affected school district
upon making a payment of such collections to the school
district.
(E) For the purpose of division (A)(5)(c) of this section,
the tax commissioner shall annually determine the percentage
change 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 third preceding
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calendar year to the last day of December of the preceding
calendar year. The commissioner shall certify the resulting
amount to each county auditor whose county undergoes a
reappraisal or triennial update, not later than the first day of
December of each year.
Sec. 323.08. (A) After certifying the tax list and
duplicate pursuant to section 319.28 of the Revised Code, the
county auditor shall deliver a list of the tax rates, tax
reduction factors, and effective tax rates assessed and applied
against each of the two classes of property of the county to the
county treasurer, who shall immediately cause a schedule of such
tax rates and effective rates to be published using at least one
of the following methods:
(1) In the print or digital edition of a newspaper of
general circulation in the county;
(2) On the official public notice web site established
under section 125.182 of the Revised Code;
(3) On the web site and social media account of the
county.
Alternatively, in lieu of such publication, the county
treasurer may insert a copy of such schedule with each tax bill
mailed. Such schedule shall specify particularly the rates and
effective rates of taxation levied for all purposes on the tax
list and duplicate for the support of the various taxing units
within the county, expressed in dollars and cents for each one
thousand dollars of valuation. The effective tax rates shall be
printed in boldface type.
(B) The county treasurer shall publish notice of the date
of the last date for payment of each installment of taxes once a
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week for two successive weeks before such date using at least
one of the following methods:
(1) In the print or digital edition of a newspaper of
general circulation within the county;
(2) On the official public notice web site established
under section 125.182 of the Revised Code;
(3) On the web site and social media account of the
county.
The notice shall contain notice that any taxes paid after
such date will accrue a penalty and interest and that failure to
receive a tax bill will not avoid such penalty and interest. The
notice shall contain a telephone number that may be called by
taxpayers who have not received tax bills.
(C) As used in this section and section 323.131 of the
Revised Code, "effective tax rate" means the effective rate
after making the reduction required by section 319.301, but
before making the reduction required by section 319.302 or, if
applicable, 319.303 of the Revised Code.
Sec. 323.152. In addition to the reduction in taxes
required under section sections 319.302 and 319.303 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 sections 319.302 and 319.303 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)
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) 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)
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) 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) 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
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) 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. 323.155. The tax bill prescribed under section
323.131 of the Revised Code shall indicate the net amount of
taxes due following the reductions in taxes under sections
319.301, 319.302, 319.303, 323.152, and 323.16 of the Revised
Code.
Any reduction in taxes under section 323.152 of the
Revised Code shall be disregarded as income or resources in
determining eligibility for any program or calculating any
payment under Title LI 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;
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(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
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 sections 319.301, 319.302,
319.303, 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.
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603 H. B. No. 186 Page 22
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(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
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
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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.
Sec. 3317.017. This section shall apply only for fiscal
years 2024 and 2025.
(A) The department of education and workforce shall
compute a city, local, or exempted village school district's
per-pupil local capacity amount for a fiscal year as follows:
(1) Calculate the district's valuation per pupil for that
fiscal year as follows:
(a) Determine the minimum of the district's three-year
average valuation , for the fiscal year for which the
calculation is made, a three-year average of qualifying
valuations for the district using the three most recent tax
years for which data is available and the district's taxable
value for qualifying valuation for the most recent tax year for
which data is available;
(b) Divide the amount determined under division (A)(1)(a)
of this section by the district's base cost enrolled ADM for the
fiscal year for which the calculation is made.
(2) Calculate the district's local share federal adjusted
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663 H. B. No. 186 Page 24
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gross income per pupil for that fiscal year as follows:
(a) Determine the minimum of the following:
(i) The average of the total federal adjusted gross income
of the district's residents for the three most recent tax years
for which data is available, as certified under section 3317.021
of the Revised Code;
(ii) The total federal adjusted gross income of the
district's residents for the most recent tax year for which data
is available, as certified under section 3317.021 of the Revised
Code.
(b) Divide the amount determined under division (A)(2)(a)
of this section by the district's base cost enrolled ADM for the
fiscal year for which the calculation is made.
(3) Calculate the district's adjusted local share federal
adjusted gross income per pupil for that fiscal year as follows:
(a) Determine both of the following:
(i) The median federal adjusted gross income of the
district's residents for the most recent tax year for which data
is available, as certified under section 3317.021 of the Revised
Code;
(ii) The number of state tax returns filed by taxpayers
residing in the district for the most recent tax year for which
data is available, as certified under section 3317.021 of the
Revised Code.
(b) Compute the product of divisions (A)(3)(a)(i) and (ii)
of this section;
(c) Divide the amount determined under division (A)(3)(b)
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690 H. B. No. 186 Page 25
As Introduced
of this section by the district's base cost enrolled ADM for the
fiscal year for which the calculation is made.
(4) Calculate the district's per-pupil local capacity
percentage as follows:
(a) Determine the median of the median federal adjusted
gross incomes determined for all districts statewide under
division (A)(3)(a)(i) of this section for that fiscal year;
(b) Divide the district's median federal adjusted gross
income for that fiscal year determined under division (A)(3)(a)
(i) of this section by the median federal adjusted gross income
for all districts statewide determined under division (A)(4)(a)
of this section;
(c) Rank all school districts in order of the ratios
calculated under division (A)(4)(b) of this section, from the
district with the highest ratio calculated under division (A)(4)
(b) of this section to the district with the lowest ratio
calculated under division (A)(4)(b) of this section;
(d) Determine the district's per-pupil local capacity
percentage as follows:
(i) If the ratio calculated for the district under
division (A)(4)(b) of this section is greater than or equal to
the ratio calculated under division (A)(4)(b) of this section
for the district with the fortieth highest ratio as determined
under division (A)(4)(c) of this section, the district's per-
pupil local capacity percentage shall be equal to 0.025.
(ii) If the ratio calculated for the district under
division (A)(4)(b) of this section is less than the ratio
calculated under division (A)(4)(b) of this section for the
district with the fortieth highest ratio as determined under
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719 H. B. No. 186 Page 26
As Introduced
division (A)(4)(c) of this section but greater than 1.0, the
district's per-pupil local capacity percentage shall be equal to
an amount calculated as follows:
{[(The ratio calculated for the district under division (A)(4)
(b) of this section - 1) X 0.0025]/ (the ratio calculated under
division (A)(4)(b) of this section for the district with the
fortieth highest ratio as determined under division (A)(4)(c) of
this section – 1)} + 0.0225
(iii) If the ratio calculated for the district under
division (A)(4)(b) of this section is less than or equal to 1.0,
the district's per-pupil local capacity percentage shall be
equal to the amount calculated under division (A)(4)(b) of this
section times 0.0225.
(5) Calculate the district's per-pupil local capacity
amount for that fiscal year as follows:
(The district's valuation per pupil calculated under division
(A)(1) of this section for that fiscal year X the district's
per-pupil local capacity percentage calculated under division
(A)(4) of this section X 0.60) + (the district's local share
federal adjusted gross income per pupil calculated under
division (A)(2) of this section for that fiscal year X the
district's per-pupil local capacity percentage calculated under
division (A)(4) of this section X 0.20 ) + (the district's
adjusted local share federal adjusted gross income per pupil
calculated under division (A)(3) of this section for that fiscal
year X the district's per-pupil local capacity percentage
calculated under division (A)(4) of this section X 0.20)
(B) The department shall compute a city, local, or
exempted village school district's state share for a fiscal year
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748 H. B. No. 186 Page 27
As Introduced
as follows:
(1) If the district's per-pupil local capacity amount for
that fiscal year divided by the district's base cost per pupil
for that fiscal year is greater than 0.90, then the district's
state share shall be equal to (the district's base cost per
pupil for that fiscal year X 0.10 X the district's enrolled ADM
for that fiscal year).
(2) If the district's per-pupil local capacity amount for
that fiscal year divided by the district's base cost per pupil
for that fiscal year is less than or equal to 0.90, then the
district's state share for that fiscal year shall be equal to
[(the district's base cost per pupil for that fiscal year - the
district's per-pupil local capacity amount for that fiscal year)
X the district's enrolled ADM for that fiscal year].
(C) The department shall compute a city, local, or
exempted village school district's state share percentage for a
fiscal year as follows:
(the district's base cost per pupil amount for that fiscal year
- the district's per pupil local capacity amount for that fiscal
year)/(the district's base cost per pupil amount for that fiscal
year).
If the result is less than 0.10, the state share
percentage shall be 0.10.
Sec. 3317.02. As used in this chapter:
(A) "Alternative school" has the same meaning as in
section 3313.974 of the Revised Code.
(B) "Autism scholarship unit" means a unit that consists
of all of the students for whom autism scholarships are awarded
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776 H. B. No. 186 Page 28
As Introduced
under section 3310.41 of the Revised Code.
(C) For fiscal years 2024 and 2025, a district's "base
cost enrolled ADM" for a fiscal year means the greater of the
following:
(1) The district's enrolled ADM for the previous fiscal
year;
(2) The average of the district's enrolled ADM for the
previous three fiscal years.
(D)(1) "Base cost per pupil" means the following for a
city, local, or exempted village school district:
(a) For fiscal years 2024 and 2025, the aggregate base
cost calculated for that district for that fiscal year under
section 3317.011 of the Revised Code divided by the district's
base cost enrolled ADM for that fiscal year;
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(2) "Base cost per pupil" means the following for a joint
vocational school district:
(a) For fiscal years 2024 and 2025, the aggregate base
cost calculated for that district for that fiscal year under
section 3317.012 of the Revised Code divided by the district's
base cost enrolled ADM for that fiscal year;
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(E)(1) "Category one career-technical education ADM" means
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803 H. B. No. 186 Page 29
As Introduced
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(1) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(11) or (D)(2)(h) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(2) "Category two career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(2) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(12) or (D)(2)(i) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(3) "Category three career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(3) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(13) or (D)(2)(j) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
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834 H. B. No. 186 Page 30
As Introduced
and division (D) of section 3326.32 of the Revised Code.
(4) "Category four career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(4) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(14) or (D)(2)(k) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(5) "Category five career-technical education ADM" means
the enrollment of students during the school year on a full-time
equivalency basis in career-technical education programs
described in division (A)(5) of section 3317.014 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(15) or (D)(2)(l) of section 3317.03 of the
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
divisions (B)(4) and (5) of section 3314.08 of the Revised Code
and division (D) of section 3326.32 of the Revised Code.
(F)(1) "Category one English learner ADM" means the full-
time equivalent number of English learners described in division
(A) of section 3317.016 of the Revised Code and, in the case of
a funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(16) or
(D)(2)(m) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
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864 H. B. No. 186 Page 31
As Introduced
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
(2) "Category two English learner ADM" means the full-time
equivalent number of English learners described in division (B)
of section 3317.016 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(17) or
(D)(2)(n) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
(3) "Category three English learner ADM" means the full-
time equivalent number of English learners described in division
(C) of section 3317.016 of the Revised Code and, in the case of
a funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(18) or
(D)(2)(o) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(6) of section
3314.08 of the Revised Code and division (E) of section 3326.32
of the Revised Code.
(G)(1) "Category one special education ADM" means the
full-time equivalent number of children with disabilities
receiving special education services for the disability
specified in division (A) of section 3317.013 of the Revised
Code and, in the case of a funding unit that is a city, local,
exempted village, or joint vocational school district, certified
under division (B)(5) or (D)(2)(b) of section 3317.03 of the
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894 H. B. No. 186 Page 32
As Introduced
Revised Code or, in the case of the community and STEM school
unit, reported by all community and STEM schools statewide under
division (B)(3) of section 3314.08 of the Revised Code and
division (C) of section 3326.32 of the Revised Code.
(2) "Category two special education ADM" means the full-
time equivalent number of children with disabilities receiving
special education services for those disabilities specified in
division (B) of section 3317.013 of the Revised Code and, in the
case of a funding unit that is a city, local, exempted village,
or joint vocational school district, certified under division
(B)(6) or (D)(2)(c) of section 3317.03 of the Revised Code or,
in the case of the community and STEM school unit, reported by
all community and STEM schools statewide under division (B)(3)
of section 3314.08 of the Revised Code and division (C) of
section 3326.32 of the Revised Code.
(3) "Category three special education ADM" means the full-
time equivalent number of students receiving special education
services for those disabilities specified in division (C) of
section 3317.013 of the Revised Code, and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(7) or
(D)(2)(d) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(4) "Category four special education ADM" means the full-
time equivalent number of students receiving special education
services for those disabilities specified in division (D) of
section 3317.013 of the Revised Code and, in the case of a
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924 H. B. No. 186 Page 33
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funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(8) or
(D)(2)(e) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(5) "Category five special education ADM" means the full-
time equivalent number of students receiving special education
services for the disabilities specified in division (E) of
section 3317.013 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district, certified under division (B)(9) or
(D)(2)(f) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(6) "Category six special education ADM" means the full-
time equivalent number of students receiving special education
services for the disabilities specified in division (F) of
section 3317.013 of the Revised Code and, in the case of a
funding unit that is a city, local, exempted village, or joint
vocational school district certified under division (B)(10) or
(D)(2)(g) of section 3317.03 of the Revised Code or, in the case
of the community and STEM school unit, reported by all community
and STEM schools statewide under division (B)(3) of section
3314.08 of the Revised Code and division (C) of section 3326.32
of the Revised Code.
(H) "Community and STEM school unit" means a unit that
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954 H. B. No. 186 Page 34
As Introduced
consists of all of the students enrolled in community schools
established under Chapter 3314. of the Revised Code and science,
technology, engineering, and mathematics schools established
under Chapter 3326. of the Revised Code.
(I)(1) "Economically disadvantaged index for a school
district" means the following:
(a) For fiscal years 2024 and 2025, the square of the
quotient of that district's percentage of students in its
enrolled ADM who are identified as economically disadvantaged as
defined by the department of education and workforce, divided by
the percentage of students in the statewide ADM identified as
economically disadvantaged. For purposes of this calculation:
(i) For a city, local, or exempted village school
district, the "statewide ADM" equals the sum of the following:
(I) The enrolled ADM for all city, local, and exempted
village school districts combined;
(II) The statewide enrollment of students in community
schools established under Chapter 3314. of the Revised Code;
(III) The statewide enrollment of students in science,
technology, engineering, and mathematics schools established
under Chapter 3326. of the Revised Code.
(ii) For a joint vocational school district, the
"statewide ADM" equals the sum of the enrolled ADM for all joint
vocational school districts combined.
(b) For fiscal year 2026 and each fiscal year thereafter,
an index calculated in a manner determined by the general
assembly.
(2) "Economically disadvantaged index for a community or
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982 H. B. No. 186 Page 35
As Introduced
STEM school" means the following:
(a) For fiscal years 2024 and 2025, the square of the
quotient of the percentage of students enrolled in the school
who are identified as economically disadvantaged as defined by
the department, divided by the percentage of students in the
statewide ADM identified as economically disadvantaged. For
purposes of this calculation, the "statewide ADM" equals the
"statewide ADM" for city, local, and exempted village school
districts described in division (I)(1)(a)(i) of this section.
(b) For fiscal year 2026 and each fiscal year thereafter,
an index calculated in a manner determined by the general
assembly.
(J) "Educational choice scholarship unit" means a unit
that consists of all of the students for whom educational choice
scholarships are awarded under sections 3310.03 and 3310.032 of
the Revised Code.
(K) "Enrolled ADM" means the following:
(1) For a city, local, or exempted village school
district, the enrollment reported under division (A) of section
3317.03 of the Revised Code, as verified by the department and
adjusted if so ordered under division (K) of that section, and
as further adjusted by the department, as follows:
(a) Add the students described in division (A)(1)(b) of
section 3317.03 of the Revised Code;
(b) Subtract the students counted under divisions (A)(2)
(a), (b), (d), (g), (h), (i), and (j) of section 3317.03 of the
Revised Code;
(c) Count only twenty per cent of the number of joint
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1010 H. B. No. 186 Page 36
As Introduced
vocational school district students counted under division (A)
(3) of section 3317.03 of the Revised Code;
(d) Add twenty per cent of the number of students who are
entitled to attend school in the district under section 3313.64
or 3313.65 of the Revised Code and are enrolled in another
school district under a career-technical education compact;
(e) Add twenty per cent of the number of students
described in division (A)(1)(b) of section 3317.03 of the
Revised Code who enroll in a joint vocational school district or
under a career-technical education compact.
(2) For a joint vocational school district, the final
number verified by the department, based on the enrollment
reported and certified under division (D) of section 3317.03 of
the Revised Code, as adjusted, if so ordered, under division (K)
of that section, and as further adjusted by the department by
adding the students described in division (D)(1)(b) of section
3317.03 of the Revised Code;
(3) For the community and STEM school unit, the sum of the
number of students reported as enrolled in community schools
under divisions (B)(1) and (2) of section 3314.08 of the Revised
Code and the number of students reported as enrolled in STEM
schools under division (A) of section 3326.32 of the Revised
Code;
(4) For the educational choice scholarship unit, the
number of students for whom educational choice scholarships are
awarded under sections 3310.03 and 3310.032 of the Revised Code
as reported under division (A)(2)(g) of section 3317.03 of the
Revised Code;
(5) For the pilot project scholarship unit, the number of
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1039 H. B. No. 186 Page 37
As Introduced
students for whom pilot project scholarships are awarded under
sections 3313.974 to 3313.979 of the Revised Code as reported
under division (A)(2)(b) of section 3317.03 of the Revised Code;
(6) For the autism scholarship unit, the number of
students for whom autism scholarships are awarded under section
3310.41 of the Revised Code as reported under division (A)(2)(h)
of section 3317.03 of the Revised Code;
(7) For the Jon Peterson special needs scholarship unit,
the number of students for whom Jon Peterson special needs
scholarships are awarded under sections 3310.51 to 3310.64 of
the Revised Code as reported under division (A)(2)(h) of section
3317.03 of the Revised Code.
(L)(1) "Formula ADM" means, for a city, local, or exempted
village school district, the enrollment reported under division
(A) of section 3317.03 of the Revised Code, as verified by the
department and adjusted if so ordered under division (K) of that
section, and as further adjusted by the department, as follows:
(a) Count only twenty per cent of the number of joint
vocational school district students counted under division (A)
(3) of section 3317.03 of the Revised Code;
(b) Add twenty per cent of the number of students who are
entitled to attend school in the district under section 3313.64
or 3313.65 of the Revised Code and are enrolled in another
school district under a career-technical education compact.
(2) "Formula ADM" means, for a joint vocational school
district, the final number verified by the department, based on
the enrollment reported and certified under division (D) of
section 3317.03 of the Revised Code, as adjusted, if so ordered,
under division (K) of that section.
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1068 H. B. No. 186 Page 38
As Introduced
(M) "FTE basis" means a count of students based on full-
time equivalency, in accordance with rules adopted by the
department pursuant to section 3317.03 of the Revised Code. In
adopting its rules under this division, the department shall
provide for counting any student in category one, two, three,
four, five, or six special education ADM or in category one,
two, three, four, or five career-technical education ADM in the
same proportion the student is counted in enrolled ADM and
formula ADM.
(N) For fiscal years 2024 and 2025, "funding base" means,
for a city, local, or exempted village school district, the sum
of the following as calculated by the department:
(1) The district's "general funding base," which equals
the amount calculated as follows:
(a) Compute the sum of the following:
(i) The amount calculated for the district for fiscal year
2020 under division (A)(1) of Section 265.220 of H.B. 166 of the
133rd general assembly after any adjustments required under
Section 265.227 of H.B. 166 of the 133rd general assembly and
prior to any funding reductions authorized by Executive Order
2020-19D, "Implementing Additional Spending Controls to Balance
the State Budget" issued on May 7, 2020;
(ii) For fiscal years 2024 and 2025, the district's
payments for fiscal year 2020 under divisions (C)(1), (3), and
(4) of section 3313.981 of the Revised Code as those divisions
existed prior to September 30, 2021.
(b) Subtract from the amount calculated in division (N)(1)
(a) of this section the sum of the following:
(i) The following difference:
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1097 H. B. No. 186 Page 39
As Introduced
(The amount paid to the district under division (A)(5) of
section 3317.022 of the Revised Code, as that division existed
prior to September 30, 2021, for fiscal year 2019) - (the
amounts deducted from the district and paid to a community
school under division (C)(1)(e) of section 3314.08 of the
Revised Code or a science, technology, engineering, and
mathematics school under division (E) of section 3326.33 of the
Revised Code as those divisions existed prior to September 30,
2021, for fiscal year 2020 in accordance with division (A) of
Section 265.235 of H.B. 166 of the 133rd general assembly)
(ii) The payments deducted from the district and paid to a
community school for fiscal year 2020 under divisions (C)(1)(a),
(b), (c), (d), (e), (f), and (g) of section 3314.08 of the
Revised Code as those divisions existed prior to September 30,
2021, in accordance with division (A) of Section 265.230 of H.B.
166 of the 133rd general assembly;
(iii) The payments deducted from the district and paid to
a science, technology, engineering, and mathematics school for
fiscal year 2020 under divisions (A), (B), (C), (D), (E), (F),
and (G) of section 3326.33 of the Revised Code as those
divisions existed prior to September 30, 2021, in accordance
with division (A) of Section 265.235 of H.B. 166 of the 133rd
general assembly;
(iv) The payments deducted from the district under
division (C) of section 3310.08 of the Revised Code as that
division existed prior to September 30, 2021, division (C)(2) of
section 3310.41 of the Revised Code as that division existed
prior to September 30, 2021, and former section 3310.55 of the
Revised Code for fiscal year 2020 and, in the case of a pilot
project school district as defined in section 3313.975 of the
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1127 H. B. No. 186 Page 40
As Introduced
Revised Code, the funds deducted from the district under Section
265.210 of H.B. 166 of the 133rd general assembly to operate the
pilot project scholarship program for fiscal year 2020 under
sections 3313.974 to 3313.979 of the Revised Code;
(v) For fiscal years 2024 and 2025, the payments
subtracted from the district for fiscal year 2020 under
divisions (B)(1) and (3) of section 3313.981 of the Revised Code
as those divisions existed prior to September 30, 2021.
(2) The district's "disadvantaged pupil impact aid funding
base," which equals the following difference:
(The amount paid to the district under division (A)(5) of
section 3317.022 of the Revised Code, as that division existed
prior to September 30, 2021, for fiscal year 2019) - (the
amounts deducted from the district and paid to a community
school under division (C)(1)(e) of section 3314.08 of the
Revised Code or a science, technology, engineering, and
mathematics school under division (E) of section 3326.33 of the
Revised Code as those divisions existed prior to September 30,
2021, for fiscal year 2020 in accordance with division (A) of
Section 265.235 of H.B. 166 of the 133rd general assembly)
(O) For fiscal years 2024 and 2025, "funding base" means,
for a joint vocational school district, the sum of the following
as calculated by the department:
(1) The district's "general funding base," which equals
the amount calculated as follows:
(a) Compute the sum of the following:
(i) The district's payments for fiscal year 2020 under
Section 265.225 of H.B. 166 of the 133rd general assembly after
any adjustments required under Section 265.227 of H.B. 166 of
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1156 H. B. No. 186 Page 41
As Introduced
the 133rd general assembly;
(ii) For fiscal years 2024 and 2025, the district's
payments for fiscal year 2020 under divisions (D)(1) and (2) of
section 3313.981 of the Revised Code as those divisions existed
prior to September 30, 2021.
(b) Subtract from the amount paid to the district under
division (A)(3) of section 3317.16 of the Revised Code, as that
division existed prior to September 30, 2021, for fiscal year
2019.
(2) The district's "disadvantaged pupil impact aid funding
base," which equals the amount paid to the district under
division (A)(3) of section 3317.16 of the Revised Code, as that
division existed prior to September 30, 2021, for fiscal year
2019.
(P) For fiscal years 2024 and 2025, "funding base" for a
community school means the following:
(1) For a community school that was in operation for the
entirety of fiscal year 2020, the amount paid to the school for
that fiscal year under division (C)(1) of section 3314.08 of the
Revised Code as that division existed prior to September 30,
2021, in accordance with division (A) of Section 265.230 of H.B.
166 of the 133rd general assembly and the amount, if any, paid
to the school for that fiscal year under section 3314.085 of the
Revised Code in accordance with division (B) of Section 265.230
of H.B. 166 of the 133rd general assembly;
(2) For a community school that was in operation for part
of fiscal year 2020, the amount that would have been paid to the
school for that fiscal year under division (C)(1) of section
3314.08 of the Revised Code as that division existed prior to
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1185 H. B. No. 186 Page 42
As Introduced
September 30, 2021, in accordance with division (A) of Section
265.230 of H.B. 166 of the 133rd general assembly if the school
had been in operation for the entirety of that fiscal year, as
calculated by the department, and the amount that would have
been paid to the school for that fiscal year under section
3314.085 of the Revised Code in accordance with division (B) of
Section 265.230 of H.B. 166 of the 133rd general assembly, if
any, if the school had been in operation for the entirety of
that fiscal year, as calculated by the department;
(3) For a community school that was not in operation for
fiscal year 2020, the amount that would have been paid to the
school if it was in operation for that school year under
division (C)(1) of section 3314.08 of the Revised Code as that
division existed prior to September 30, 2021, in accordance with
division (A) of Section 265.230 of H.B. 166 of the 133rd general
assembly if the school had been in operation for the entirety of
that fiscal year, as calculated by the department, and the
amount that would have been paid to the school for that fiscal
year under section 3314.085 of the Revised Code in accordance
with division (B) of Section 265.230 of H.B. 166 of the 133rd
general assembly, if any, if the school had been in operation
for the entirety of that fiscal year, as calculated by the
department.
(Q) For fiscal years 2024 and 2025, "funding base" for a
STEM school means the following:
(1) For a science, technology, engineering, and
mathematics school that was in operation for the entirety of
fiscal year 2020, the amount paid to the school for that fiscal
year under section 3326.33 of the Revised Code as that section
existed prior to September 30, 2021, in accordance with division
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1215 H. B. No. 186 Page 43
As Introduced
(A) of Section 265.235 of H.B. 166 of the 133rd general assembly
and the amount, if any, paid to the school for that fiscal year
under section 3326.41 of the Revised Code in accordance with
division (B) of Section 265.235 of H.B. 166 of the 133rd general
assembly;
(2) For a science, technology, engineering, and
mathematics school that was in operation for part of fiscal year
2020, the amount that would have been paid to the school for
that fiscal year under section 3326.33 of the Revised Code as
that section existed prior to September 30, 2021, in accordance
with division (A) of Section 265.235 of H.B. 166 of the 133rd
general assembly if the school had been in operation for the
entirety of that fiscal year, as calculated by the department,
and the amount that would have been paid to the school for that
fiscal year under section 3326.41 of the Revised Code in
accordance with division (B) of Section 265.235 of H.B. 166 of
the 133rd general assembly, if any, if the school had been in
operation for the entirety of that fiscal year, as calculated by
the department;
(3) For a science, technology, engineering, and
mathematics school that was not in operation for fiscal year
2020, the amount that would have been paid to the school if it
was in operation for that school year under section 3326.33 of
the Revised Code as that section existed prior to September 30,
2021, in accordance with division (A) of Section 265.235 of H.B.
166 of the 133rd general assembly if the school had been in
operation for the entirety of that fiscal year, as calculated by
the department, and the amount that would have been paid to the
school for that fiscal year under section 3326.41 of the Revised
Code in accordance with division (B) of Section 265.235 of H.B.
166 of the 133rd general assembly, if any, if the school had
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1246 H. B. No. 186 Page 44
As Introduced
been in operation for the entirety of that fiscal year, as
calculated by the department.
(R) "Funding unit" means any of the following:
(1) A city, local, exempted village, or joint vocational
school district;
(2) The community and STEM school unit;
(3) The educational choice scholarship unit;
(4) The pilot project scholarship unit;
(5) The autism scholarship unit;
(6) The Jon Peterson special needs scholarship unit.
(S) "Jon Peterson special needs scholarship unit" means a
unit that consists of all of the students for whom Jon Peterson
scholarships are awarded under sections 3310.51 to 3310.64 of
the Revised Code.
(T) "Internet- or computer-based community school" has the
same meaning as in section 3314.02 of the Revised Code.
(U) "LRE student with a disability" means a child with a
disability who has an individualized education program providing
for the student to spend more than half of each school day in a
regular school setting with nondisabled students. For purposes
of this division, "individualized education program" and "child
with a disability" have the same meanings as in section 3323.01
of the Revised Code, and "LRE" is an abbreviation for "least
restrictive environment."
(V) "Medically fragile child" means a child to whom all of
the following apply:
(1) The child requires the services of a doctor of
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1273 H. B. No. 186 Page 45
As Introduced
medicine or osteopathic medicine at least once a week due to the
instability of the child's medical condition.
(2) The child requires the services of a registered nurse
on a daily basis.
(3) The child is at risk of institutionalization in a
hospital, skilled nursing facility, or intermediate care
facility for individuals with intellectual disabilities.
(W)(1) A child may be identified as having an "other
health impairment-major" if the child's condition meets the
definition of "other health impaired" established in rules
previously adopted by the department and if either of the
following apply:
(a) The child is identified as having a medical condition
that is among those listed by the department as conditions where
a substantial majority of cases fall within the definition of
"medically fragile child."
(b) The child is determined by the department to be a
medically fragile child. A school district superintendent may
petition the department for a determination that a child is a
medically fragile child.
(2) A child may be identified as having an "other health
impairment-minor" if the child's condition meets the definition
of "other health impaired" established in rules previously
adopted by the department but the child's condition does not
meet either of the conditions specified in division (W)(1)(a) or
(b) of this section.
(X)(1) For fiscal years 2024 and 2025, a city, local,
exempted village, or joint vocational school district's,
community school's, or STEM school's "general phase-in
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1302 H. B. No. 186 Page 46
As Introduced
percentage" is equal to the percentage for that fiscal year that
is determined by the general assembly.
(2) For fiscal years 2024 and 2025, a city, local,
exempted village, or joint vocational school district's "phase-
in percentage for disadvantaged pupil impact aid" is equal to
the percentage for that fiscal year that is determined by the
general assembly.
(Y) "Pilot project scholarship unit" means a unit that
consists of all of the students for whom pilot project
scholarships are awarded under sections 3313.974 to 3313.979 of
the Revised Code.
(Z) "Preschool child with a disability" means a child with
a disability, as defined in section 3323.01 of the Revised Code,
who is at least age three but is not of compulsory school age,
as defined in section 3321.01 of the Revised Code, and who is
not currently enrolled in kindergarten.
(AA) "Related services" includes:
(1) Child study, special education supervisors and
coordinators, speech and hearing services, adaptive physical
development services, occupational or physical therapy, teacher
assistants for children with disabilities whose disabilities are
described in division (B) of section 3317.013 or division (G)(3)
of this section, behavioral intervention, interpreter services,
work study, nursing services, and specialized integrative
services as those terms are defined by the department;
(2) Speech and language services provided to any student
with a disability, including any student whose primary or only
disability is a speech and language disability;
(3) Any related service not specifically covered by other
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1331 H. B. No. 186 Page 47
As Introduced
state funds but specified in federal law, including but not
limited to, audiology and school psychological services;
(4) Any service included in units funded under former
division (O)(1) of section 3317.024 of the Revised Code;
(5) Any other related service needed by children with
disabilities in accordance with their individualized education
programs.
(BB) "School district," unless otherwise specified, means
city, local, and exempted village school districts.
(CC) "Separately educated student with a disability" has
the same meaning as in section 3313.974 of the Revised Code.
(DD) "State education aid" has the same meaning as in
section 5751.20 of the Revised Code.
(EE)(1) "State share percentage" means the following for a
city, local, or exempted village school district:
(a) For fiscal years 2024 and 2025, the state share
percentage calculated under section 3317.017 of the Revised
Code;
(b) For fiscal year 2026 and each fiscal year thereafter,
a percentage calculated in a manner determined by the general
assembly.
(2) "State share percentage" means the following for a
joint vocational school district:
(a) For fiscal years 2024 and 2025, the percentage
calculated in accordance with the following formula:
The amount computed for the district under division (A)(1) of
section 3317.16 of the Revised Code for that fiscal year / the
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1358 H. B. No. 186 Page 48
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aggregate base cost calculated for the district for that fiscal
year under section 3317.012 of the Revised Code
(b) For fiscal year 2026 and each fiscal year thereafter,
a percentage calculated in a manner determined by the general
assembly.
(FF) "Statewide average base cost per pupil" means the
following:
(1) For fiscal years 2024 and 2025, the statewide average
base cost per pupil calculated under division (A) of section
3317.018 of the Revised Code;
(2) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(GG) "Statewide average career-technical base cost per
pupil" means the following:
(1) For fiscal years 2024 and 2025, the statewide average
career-technical base cost per pupil calculated under division
(B) of section 3317.018 of the Revised Code;
(2) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(HH) "STEM school" means a science, technology,
engineering, and mathematics school established under Chapter
3326. of the Revised Code.
(II) "Taxes charged and payable" means the taxes charged
and payable against real and public utility property after
making the reduction required by section 319.301 of the Revised
Code, plus the taxes levied against tangible personal property.
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1386 H. B. No. 186 Page 49
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(JJ) For purposes of sections 3317.017 and 3317.16 of the
Revised Code, "three-year average valuation" for a fiscal year
means the average of total taxable value for the three most
recent tax years for which data is available, as certified under
section 3317.021 of the Revised Code. "qualifying valuation"
means the difference of the following as determined by the
department:
(The total taxable value for a tax year as certified under
section 3317.021 of the Revised Code) – (the amounts certified
under division (A)(7) of that section for a tax year)
(KK) "Total ADM" means, for a city, local, or exempted
village school district, the enrollment reported under division
(A) of section 3317.03 of the Revised Code minus the enrollment
reported under divisions (A)(2)(a), (b), (g), (h), and (i) of
that section, as verified by the department and adjusted if so
ordered under division (K) of that section.
(LL) "Total special education ADM" means the sum of
categories one through six special education ADM.
(MM) "Total taxable value" means the sum of the amounts
certified for a city, local, exempted village, or joint
vocational school district under divisions (A)(1) and (2) of
section 3317.021 of the Revised Code.
(NN) "Tuition discount" means any deduction from the base
tuition amount per student charged by a chartered nonpublic
school, to which the student's family is entitled due to one or
more of the following conditions:
(1) The student's family has multiple children enrolled in
the same school.
(2) The student's family is a member of or affiliated with
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1415 H. B. No. 186 Page 50
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a religious or secular organization that provides oversight of
the school or from which the school has agreed to enroll
students.
(3) The student's parent is an employee of the school.
(4) Some other qualification not based on the income of
the student's family or the student's athletic or academic
ability and for which all students in the school may qualify.
Sec. 3317.021. (A) On or before the first day of June of
each year, the tax commissioner shall certify to the department
of education and workforce and the office of budget and
management the information described in divisions (A)(1) to (5)
and (A)(7) of this section for each city, exempted village, and
local school district, and the information required by divisions
(A)(1) and , (2), and (7) of this section for each joint
vocational school district, and it shall be used, along with the
information certified under division (B) of this section, in
making the computations for the district under this chapter.
(1) The taxable value of real and public utility real
property in the school district subject to taxation in the
preceding tax year, by class and by county of location.
(2) The taxable value of tangible personal property,
including public utility personal property, subject to taxation
by the district for the preceding tax year.
(3)(a) The total property tax rate and total taxes charged
and payable for the current expenses for the preceding tax year
and the total property tax rate and the total taxes charged and
payable to a joint vocational district for the preceding tax
year that are limited to or to the extent apportioned to current
expenses.
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1444 H. B. No. 186 Page 51
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(b) The portion of the amount of taxes charged and payable
reported for each city, local, and exempted village school
district under division (A)(3)(a) of this section attributable
to a joint vocational school district.
(4) The value of all real and public utility real property
in the school district exempted from taxation minus both of the
following:
(a) The value of real and public utility real property in
the district owned by the United States government and used
exclusively for a public purpose;
(b) The value of real and public utility real property in
the district exempted from taxation under Chapter 725. or 1728.
or section 3735.67, 5709.40, 5709.41, 5709.45, 5709.57, 5709.62,
5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code.
(5) The total federal adjusted gross income of the
residents of the school district, based on tax returns filed by
the residents of the district, for the most recent year for
which this information is available, and the median Ohio
adjusted gross income of the residents of the school district
determined on the basis of tax returns filed for the second
preceding tax year by the residents of the district.
(6) For fiscal years 2024 and 2025, the number of state
tax returns filed by the residents of the district for the most
recent year for which this information is available.
(7) For each district in which property was subject to a
reduction in taxes under section 319.303 of the Revised Code for
the preceding tax year, the sum of the following:
(a) The total amount of such reductions allowed against
real property located in the district for that tax year under
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1473 H. B. No. 186 Page 52
As Introduced
division (B)(1) or (2) of that section, as applicable, divided
by the effective tax rate, as defined in that section;
(b) The total amount of such reductions allowed against
all real property located in the district for that tax year
under division (C)(1) or (2) of that section, as applicable,
divided by the effective tax rate, as defined in that section.
(B) On or before the first day of May each year, the tax
commissioner shall certify to the department of education and
workforce and the office of budget and management the total
taxable real property value of railroads and, separately, the
total taxable tangible personal property value of all public
utilities for the preceding tax year, by school district and by
county of location.
(C) If on the basis of the information certified under
division (A) of this section, the department determines that any
district fails in any year to meet the qualification requirement
specified in division (A) of section 3317.01 of the Revised
Code, the department shall immediately request the tax
commissioner to determine the extent to which any school
district income tax levied by the district under Chapter 5748.
of the Revised Code shall be included in meeting that
requirement. Within five days of receiving such a request from
the department, the tax commissioner shall make the
determination required by this division and report the quotient
obtained under division (C)(3) of this section to the department
and the office of budget and management. This quotient
represents the number of mills that the department shall include
in determining whether the district meets the qualification
requirement of division (A) of section 3317.01 of the Revised
Code.
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1503 H. B. No. 186 Page 53
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The tax commissioner shall make the determination required
by this division as follows:
(1) Multiply one mill times the total taxable value of the
district as determined in divisions (A)(1) and (2) of this
section;
(2) Estimate the total amount of tax liability for the
current tax year under taxes levied by Chapter 5748. of the
Revised Code that are apportioned to current operating expenses
of the district, excluding any income tax receipts allocated for
the project cost, debt service, or maintenance set-aside
associated with a state-assisted classroom facilities project as
authorized by section 3318.052 of the Revised Code;
(3) Divide the amount estimated under division (C)(2) of
this section by the product obtained under division (C)(1) of
this section.
Sec. 3317.16. The department of education and workforce
shall compute and distribute state core foundation funding to
each funding unit that is a joint vocational school district for
the fiscal year as follows:
For fiscal years 2024 and 2025:
The district's funding base + [(the district's state core
foundation funding components for that fiscal year calculated
under divisions (A)(1), (2), (4), (5), and (6) of this section -
the district's general funding base) X the district's general
phase-in percentage for that fiscal year] + [(the district's
disadvantaged pupil impact aid for that fiscal year calculated
under division (A)(3) of this section - the district's
disadvantaged pupil impact aid funding base) X the district's
phase-in percentage for disadvantaged pupil impact aid for that
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1532 H. B. No. 186 Page 54
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fiscal year]
For fiscal year 2026 and each fiscal year thereafter, the
sum of the district's state core foundation funding components
for that fiscal year calculated under divisions (A)(1), (2),
(3), (4), (5), and (6) of this section.
(A) A district's state core foundation funding components
shall be all of the following:
(1) The district's state share of the base cost, which is
equal to the following:
(a) For fiscal years 2024 and 2025, an amount calculated
according to the following formula:
(The district's base cost calculated under section 3317.012 of
the Revised Code) - (0.0005 X the lesser of the district's a
three-year average valuation of qualifying valuations using the
three most recent tax years for which data is available or the
district's qualifying valuation for the most recent valuation
tax year for which data is available )
However, no district shall receive an amount under
division (A)(1) of this section that is less than 0.10 times the
base cost calculated for the district under section 3317.012 of
the Revised Code.
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
(2) Additional state aid for special education and related
services provided under Chapter 3323. of the Revised Code
calculated as follows:
(a) For fiscal years 2024 and 2025, the sum of the
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1560 H. B. No. 186 Page 55
As Introduced
following:
(i) The district's category one special education ADM X
the multiple specified in division (A) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(ii) The district's category two special education ADM X
the multiple specified in division (B) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(iii) The district's category three special education ADM
X the multiple specified in division (C) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(iv) The district's category four special education ADM X
the multiple specified in division (D) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(v) The district's category five special education ADM X
the multiple specified in division (E) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(vi) The district's category six special education ADM X
the multiple specified in division (F) of section 3317.013 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage.
(b) For fiscal year 2026 and each fiscal year thereafter,
the sum of the following:
(i) An amount calculated in a manner determined by the
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1588 H. B. No. 186 Page 56
As Introduced
general assembly times the funding unit's category one special
education ADM;
(ii) An amount calculated in a manner determined by the
general assembly times the funding unit's category two special
education ADM;
(iii) An amount calculated in a manner determined by the
general assembly times the funding unit's category three special
education ADM;
(iv) An amount calculated in a manner determined by the
general assembly times the funding unit's category four special
education ADM;
(v) An amount calculated in a manner determined by the
general assembly times the funding unit's category five special
education ADM;
(vi) An amount calculated in a manner determined by the
general assembly times the funding unit's category six special
education ADM.
(3) Disadvantaged pupil impact aid calculated as follows:
(a) For fiscal years 2024 and 2025, an amount calculated
according to the following formula:
$422 X the district's economically disadvantaged index X the
number of students who are economically disadvantaged as
certified under division (D)(2)(p) of section 3317.03 of the
Revised Code
(b) For fiscal year 2026 and each fiscal year thereafter,
an amount calculated in a manner determined by the general
assembly.
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1615 H. B. No. 186 Page 57
As Introduced
(4) English learner funds calculated as follows:
(a) For fiscal years 2024 and 2025, the sum of the
following:
(i) The district's category one English learner ADM X the
multiple specified in division (A) of section 3317.016 of the
Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(ii) The district's category two English learner ADM X the
multiple specified in division (B) of section 3317.016 of the
Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage;
(iii) The district's category three English learner ADM X
the multiple specified in division (C) of section 3317.016 of
the Revised Code X the statewide average base cost per pupil for
that fiscal year X the district's state share percentage.
(b) For fiscal year 2026 and each fiscal year thereafter,
the sum of the following:
(i) An amount calculated in a manner determined by the
general assembly times the funding unit's category one English
learner ADM;
(ii) An amount calculated in a manner determined by the
general assembly times the funding unit's category two English
learner ADM;
(iii) An amount calculated in a manner determined by the
general assembly times the funding unit's category three English
learner ADM.
(5) Career-technical education funds calculated under
division (C) of section 3317.014 of the Revised Code.
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1643 H. B. No. 186 Page 58
As Introduced
(6) Career-technical education associated services funds
calculated under division (D) of section 3317.014 of the Revised
Code.
(B)(1) If a joint vocational school district's costs for a
fiscal year for a student in its categories two through six
special education ADM exceed the threshold cost for serving the
student, as specified in division (B) of section 3317.0214 of
the Revised Code, the district may submit to the department
documentation, as prescribed by the department, of all of its
costs for that student. Upon submission of documentation for a
student of the type and in the manner prescribed, the department
shall pay to the district an amount equal to the sum of the
following:
(a) One-half of the district's costs for the student in
excess of the threshold cost;
(b) The product of one-half of the district's costs for
the student in excess of the threshold cost multiplied by the
district's state share percentage.
(2) The district shall report under division (B)(1) of
this section, and the department shall pay for, only the costs
of educational expenses and the related services provided to the
student in accordance with the student's individualized
education program. Any legal fees, court costs, or other costs
associated with any cause of action relating to the student may
not be included in the amount.
(C)(1) For each student with a disability receiving
special education and related services under an individualized
education program, as defined in section 3323.01 of the Revised
Code, at a joint vocational school district, the resident
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1672 H. B. No. 186 Page 59
As Introduced
district or, if the student is enrolled in a community school,
the community school shall be responsible for the amount of any
costs of providing those special education and related services
to that student that exceed the sum of the amount calculated for
those services attributable to that student under division (A)
of this section.
Those excess costs shall be calculated using a formula
approved by the department.
(2) The board of education of the joint vocational school
district may report the excess costs calculated under division
(C)(1) of this section to the department.
(3) If the board of education of the joint vocational
school district reports excess costs under division (C)(2) of
this section, the department shall pay the amount of excess cost
calculated under division (C)(2) of this section to the joint
vocational school district and shall deduct that amount as
provided in division (C)(3)(a) or (b) of this section, as
applicable:
(a) If the student is not enrolled in a community school,
the department shall deduct the amount from the account of the
student's resident district pursuant to division (J) of section
3317.023 of the Revised Code.
(b) If the student is enrolled in a community school, the
department shall deduct the amount from the account of the
community school pursuant to section 3314.083 of the Revised
Code.
(D) A joint vocational school district shall spend the
funds it receives under division (A)(3) of this section in
accordance with section 3317.25 of the Revised Code.
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As Introduced
(E) For fiscal years 2024 and 2025, a school district
shall spend the funds it receives under division (A)(4) of this
section only for services for English learners.
(F) As used in this section:
(1) "Community school" means a community school
established under Chapter 3314. of the Revised Code.
(2) "Resident district" means the city, local, or exempted
village school district in which a student is entitled to attend
school under section 3313.64 or 3313.65 of the Revised Code.
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.
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1728 H. B. No. 186 Page 61
As Introduced
(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
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
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1757 H. B. No. 186 Page 62
As Introduced
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.
(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 of the Revised Code. The tax
levied under this formula shall not be less than thirty-six
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1786 H. B. No. 186 Page 63
As Introduced
dollars, unless the home qualifies for a reduction in assessable
value under section 4503.065 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:
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%
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1797 H. B. No. 186 Page 64
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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
home is owned by the current owner
x 95%
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.
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1808 H. B. No. 186 Page 65
As Introduced
(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, 319.303, or 4503.065 or division (B) of section
323.152, or section 4503.065 of the Revised Code.
(b) The assessable value of the home shall be thirty-five
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
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1838 H. B. No. 186 Page 66
As Introduced
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
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
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1868 H. B. No. 186 Page 67
As Introduced
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
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
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1899 H. B. No. 186 Page 68
As Introduced
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
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
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1928 H. B. No. 186 Page 69
As Introduced
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
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.
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1957 H. B. No. 186 Page 70
As Introduced
(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
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:
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1986 H. B. No. 186 Page 71
As Introduced
(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)
(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
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2016 H. B. No. 186 Page 72
As Introduced
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
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.
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2047 H. B. No. 186 Page 73
As Introduced
(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)
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
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2077 H. B. No. 186 Page 74
As Introduced
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
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.
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2108 H. B. No. 186 Page 75
As Introduced
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
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
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2139 H. B. No. 186 Page 76
As Introduced
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
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
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2169 H. B. No. 186 Page 77
As Introduced
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
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
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2198 H. B. No. 186 Page 78
As Introduced
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
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.
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2228 H. B. No. 186 Page 79
As Introduced
(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
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
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2258 H. B. No. 186 Page 80
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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
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. 4503.065. (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
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2286 H. B. No. 186 Page 81
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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
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.
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2315 H. B. No. 186 Page 82
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(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
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 sections 319.302 and 319.303 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
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2344 H. B. No. 186 Page 83
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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
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) 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
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2372 H. B. No. 186 Page 84
As Introduced
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 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.
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2401 H. B. No. 186 Page 85
As Introduced
(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
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) 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
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2431 H. B. No. 186 Page 86
As Introduced
4503.0610 of the Revised Code or division (A), (B)(1), or (C) of
this section. The reduction applies to only one manufactured or
mobile home owned and occupied by the surviving 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
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2460 H. B. No. 186 Page 87
As Introduced
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
(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) 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) of this section and the amount of the reduction under the
homestead exemption.
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2490 H. B. No. 186 Page 88
As Introduced
(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
following the conviction.
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 319.303, 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.
(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
in the county, the board shall pay to the auditor one-half of
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2520 H. B. No. 186 Page 89
As Introduced
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.
Section 2. That existing sections 319.301, 323.08,
323.152, 323.155, 323.158, 3317.017, 3317.02, 3317.021, 3317.16,
4503.06, 4503.065, and 4503.0610 of the Revised Code are hereby
repealed.
Section 3. The enactment by this act of section 319.303 of
the Revised Code applies to tax year 2025 and thereafter, in the
case of property on the real property tax list, and to tax year
2026 and thereafter, in the case of property on the manufactured
home tax list.
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
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2549 H. B. No. 186 Page 90
As Introduced
H.B. 33 and S.B. 43 of the 135th General Assembly. 2550