As Introduced
136th General Assembly
Regular Session H. B. No. 212
2025-2026
Representatives Humphrey, Rader
Cosponsors: Representatives Brent, Upchurch, White, E., Brennan, Mohamed,
Cockley, Denson, Russo, Brownlee, Synenberg, Sigrist, Brewer, Robinson
A B I L L
To amend sections 319.202, 319.302, 323.155,
323.158, 4503.0610, and 5323.02 and to enact
sections 323.21 and 323.22 of the Revised Code
to allow eligible homeowners to defer the
payment of a portion of their property taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.202, 319.302, 323.155,
323.158, 4503.0610, and 5323.02 be amended and sections 323.21
and 323.22 of the Revised Code be enacted to read as follows:
Sec. 319.202. Before the county auditor indorses any real
property conveyance or manufactured or mobile home conveyance
presented to the auditor pursuant to section 319.20 of the
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the
grantee or the grantee's representative shall submit, either
electronically or three written copies of, a statement, in the
form prescribed by the tax commissioner, and other information
as the county auditor may require, declaring the value of real
property or manufactured or mobile home conveyed, except that
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when the transfer is exempt under division (G)(3) of section
319.54 of the Revised Code only a statement of the reason for
the exemption shall be required. Each statement submitted under
this section shall contain the information required under
divisions (A) and (B) of this section.
(A) Each statement submitted under this section shall
either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or the grantee's representative
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or
the current or following year's taxes on the manufactured or
mobile home conveyed will be reduced under division (A) of
section 323.152 or under section 4503.065 of the Revised Code
and that the grantor indicated that to the best of the grantor's
knowledge the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument
stating:
(a) To the best of the grantor's knowledge the real
property or the manufactured or mobile home that is the subject
of the conveyance is eligible for and will receive a reduction
in taxes for or payable in the current year under division (A)
of section 323.152 or under section 4503.065 of the Revised Code
and that the reduction or reductions will be reflected in the
grantee's taxes;
(b) The estimated amount of such reductions that will be
reflected in the grantee's taxes;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such reductions to
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the satisfaction of both the grantee and the grantor. The
auditor shall indorse the instrument, return it to the grantee
or the grantee's representative, and provide a copy of the
indorsed instrument to the grantor or the grantor's
representative.
(B) Each For the conveyance of real property, each
statement submitted under this section shall either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or the grantee's representative
whether to the best of the grantor's knowledge the real property
conveyed qualified for the current agricultural use valuation
under section 5713.30 of the Revised Code either for the
preceding or the current year and that the grantor indicated
that to the best of the grantor's knowledge the property
conveyed was not so qualified; or
(2) Be accompanied by a sworn or affirmed instrument
stating:
(a) To That, to the best of the grantor's knowledge , the
real property conveyed was qualified for the current
agricultural use valuation under section 5713.30 of the Revised
Code either for the preceding or the current year;
(b) To the extent that the property will not continue to
qualify for the current agricultural use valuation either for
the current or the succeeding year, that the property will be
subject to a recoupment charge equal to the tax savings in
accordance with section 5713.34 of the Revised Code;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such recoupment, if
any, to the satisfaction of both the grantee and the grantor.
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The auditor shall indorse the instrument, forward it to the
grantee or the grantee's representative, and provide a copy of
the indorsed instrument to the grantor or the grantor's
representative.
(C) For the conveyance of real property or a manufactured
or mobile home presented to the auditor under section 319.20 of
the Revised Code, each statement submitted under this section
shall either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or the grantee's representative
whether, to the best of the grantor's knowledge, payment of
taxes charged against the real property or manufactured or
mobile home conveyed for the current or any preceding year has
been deferred under section 323.21 of the Revised Code and
whether, to the best of the grantor's knowledge, those taxes
remain unpaid at the time of the conveyance, and that the
grantor indicated that payment of taxes was not so deferred, or
that payment was deferred but the taxes have been repaid; or
(2) Be accompanied by a sworn or affirmed instrument
stating:
(a) That, to the best of the grantor's knowledge, payment
of taxes charged against the real property or manufactured or
mobile home conveyed for the current or any preceding year has
been deferred under section 323.21 of the Revised Code and those
taxes remain unpaid;
(b) That the grantor and the grantee have considered and
accounted for the total estimated amount of the unpaid deferred
taxes, if any, to the satisfaction of both the grantee and the
grantor.
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The county auditor shall endorse the instrument, forward
it to the grantee or the grantee's representative, and provide a
copy of the endorsed instrument to the grantor or the grantor's
representative.
(D) The grantor shall pay the fee required by division (G)
(3) of section 319.54 of the Revised Code; and, in the event the
board of county commissioners of the county has levied a real
property or a manufactured home transfer tax pursuant to Chapter
322. of the Revised Code, the amount required by the real
property or manufactured home transfer tax so levied. If the
conveyance is exempt from the fee provided for in division (G)
(3) of section 319.54 of the Revised Code and the tax, if any,
levied pursuant to Chapter 322. of the Revised Code, the reason
for such exemption shall be shown on the statement. "Value"
means, in the case of any deed or certificate of title not a
gift in whole or part, the amount of the full consideration
therefor, paid or to be paid for the real estate or manufactured
or mobile home described in the deed or title, including the
amount of any mortgage or vendor's lien thereon. If property
sold under a land installment contract is conveyed by the seller
under such contract to a third party and the contract has been
of record at least twelve months prior to the date of
conveyance, "value" means the unpaid balance owed to the seller
under the contract at the time of the conveyance, but the
statement shall set forth the amount paid under such contract
prior to the date of conveyance. In the case of a gift in whole
or part, "value" means the estimated price the real estate or
manufactured or mobile home described in the deed or certificate
of title would bring in the open market and under the then
existing and prevailing market conditions in a sale between a
willing seller and a willing buyer, both conversant with the
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property and with prevailing general price levels. No person
shall willfully falsify the value of property conveyed.
(D) (E) The auditor shall indorse each conveyance on its
face to indicate the amount of the conveyance fee and compliance
with this section and if the property is residential rental
property include a statement that the grantee shall file with
the county auditor the information required under division (A)
or (C) of section 5323.02 of the Revised Code. The auditor shall
retain the original copy of the statement of value, forward to
the tax commissioner one copy on which shall be noted the most
recent assessed value of the property, and furnish one copy to
the grantee or the grantee's representative.
(E) (F) In order to achieve uniform administration and
collection of the transfer fee required by division (G)(3) of
section 319.54 of the Revised Code, the tax commissioner shall
adopt and promulgate rules for the administration and
enforcement of the levy and collection of such fee.
(F) (G) As used in this section, "residential rental
property" has the same meaning as in section 5323.01 of the
Revised Code.
Sec. 319.302. (A)(1) Real property that is not intended
primarily for use in a business activity shall qualify for a
partial exemption from real property taxation. For purposes of
this partial exemption, "business activity" includes all uses of
real property, except farming; leasing property for farming;
occupying or holding property improved with single-family, two-
family, or three-family dwellings; leasing property improved
with single-family, two-family, or three-family dwellings; or
holding vacant land that the county auditor determines will be
used for farming or to develop single-family, two-family, or
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three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial
production of timber that is receiving the tax benefit under
section 5713.23 or 5713.31 of the Revised Code and all
improvements connected with such commercial production of
timber.
(2) Each year, the county auditor shall review each parcel
of real property to determine whether it qualifies for the
partial exemption provided for by this section as of the first
day of January of the current tax year.
(B) After complying with section 319.301 of the Revised
Code, the county auditor shall reduce the remaining sums to be
levied by qualifying levies against each parcel of real property
that is listed on the general tax list and duplicate of real and
public utility property for the current tax year and that
qualifies for partial exemption under division (A) of this
section, and against each manufactured and mobile home that is
taxed pursuant to division (D)(2) of section 4503.06 of the
Revised Code and that is on the manufactured home tax list for
the current tax year, by ten per cent, to provide a partial
exemption for that parcel or home. For the purposes of this
division:
(1) "Qualifying levy" means a levy approved at an election
held before September 29, 2013; a levy within the ten-mill
limitation; a levy provided for by the charter of a municipal
corporation that was levied on the tax list for tax year 2013; a
subsequent renewal of any such levy; or a subsequent substitute
for such a levy under section 5705.199 of the Revised Code.
(2) "Qualifying levy" does not include any replacement
imposed under section 5705.192 of the Revised Code of any levy
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described in division (B)(1) of this section.
(C) Except as otherwise provided in sections 323.152,
323.158, 323.16, 323.21, 505.06, and 715.263 of the Revised
Code, the amount of the taxes remaining after any such reduction
shall be the real and public utility property taxes charged and
payable on each parcel of real property, including property that
does not qualify for partial exemption under division (A) of
this section, and the manufactured home tax charged and payable
on each manufactured or mobile home, and shall be the amounts
certified to the county treasurer for collection. Upon receipt
of the real and public utility property tax duplicate, the
treasurer shall certify to the tax commissioner the total amount
by which the real property taxes were reduced under this
section, as shown on the duplicate. Such reduction shall not
directly or indirectly affect the determination of the principal
amount of notes that may be issued in anticipation of any tax
levies or the amount of bonds or notes for any planned
improvements. If after application of sections 5705.31 and
5705.32 of the Revised Code and other applicable provisions of
law, including divisions (F) and (I) of section 321.24 of the
Revised Code, there would be insufficient funds for payment of
debt charges on bonds or notes payable from taxes reduced by
this section, the reduction of taxes provided for in this
section shall be adjusted to the extent necessary to provide
funds from such taxes.
(D) The tax commissioner may adopt rules governing the
administration of the partial exemption provided for by this
section.
(E) The determination of whether property qualifies for
partial exemption under division (A) of this section is solely
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for the purpose of allowing the partial exemption under division
(B) of this section.
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, 323.152, and 323.16 of the Revised Code and
the deferral of taxes under section 323.21 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;
(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
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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, and
323.152 of the Revised Code, the county auditor shall reduce the
remaining sum to be levied against a homestead by the percentage
called for in the resolution adopted under division (B) of this
section. The auditor shall certify the amount of taxes remaining
after the reduction to the county treasurer for collection as
the real property taxes charged and payable on the homestead ,
subject to the deferral of taxes under section 323.21 of the
Revised Code.
(D) For each tax year, the county auditor shall certify to
the board of county commissioners the total amount by which real
property taxes were reduced under this section. At the time of
each semi-annual settlement of real property taxes between the
county auditor and county treasurer, the board of county
commissioners shall pay to the auditor one-half of that total
amount. Upon receipt of the payment, the county auditor shall
distribute it among the various taxing districts in the county
as if it had been levied, collected, and settled as real
property taxes. The board of county commissioners shall make the
payment from the county general fund or from any other county
revenue that may be used for that purpose. In making the
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payment, the board may use revenue from taxes levied by the
county to provide additional general revenue under sections
5739.021 and 5741.021 of the Revised Code or to provide
additional revenue for the county general fund under sections
5739.026 and 5741.023 of the Revised Code.
(E) The partial exemption under this section shall not
directly or indirectly affect the determination of the principal
amount of notes that may be issued in anticipation of a tax levy
or the amount of securities that may be issued for any permanent
improvements authorized in conjunction with a tax levy.
(F) At any time, the board of county commissioners may
adopt a resolution amending or repealing the partial exemption
granted under this section. Upon adopting a resolution amending
or repealing the partial exemption, the board shall certify
copies of it to the county auditor and the tax commissioner. The
resolution shall specify the tax year in which the amendment or
repeal first applies, which may be the tax year in which the
resolution takes effect as long as the resolution takes effect
before the county auditor certifies the tax duplicate of real
and public utility property for that tax year to the county
treasurer.
(G) If a person files a late application for a tax
reduction under division (B) of section 323.152 of the Revised
Code for the preceding year, and is granted the reduction, the
person also shall receive the reduction under this section for
the preceding year. The county auditor shall credit the amount
of the reduction against the person's current year taxes, and
shall include the amount of the reduction in the amount
certified to the board of county commissioners under division
(D) of this section.
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Sec. 323.21. (A) As used in this section:
(1) "Eligible homeowner" means an individual who owns and
occupies a homestead, or occupies a homestead in a housing
cooperative, and who meets all of the following requirements:
(a) The individual is permanently and totally disabled or
has a total income that does not exceed two hundred fifty per
cent of the federal poverty level.
(b) The individual has continuously owned and occupied the
homestead, or occupied the homestead in a housing cooperative,
for at least one full year immediately preceding the first day
of the tax year for which the deferral of taxes is sought under
this section with respect to the homestead.
(c) The individual does not owe delinquent taxes with
respect to the homestead, unless such taxes are the subject of a
valid delinquent tax contract under section 323.31 of the
Revised Code for which the county treasurer has not made a
certification to the county auditor that the delinquent tax
contract has become void.
(2) "Homestead" means a homestead, as that term is defined
in section 323.151 of the Revised Code, or a manufactured home
or mobile home, as those terms are defined in section 4503.064
of the Revised Code, that is owned and occupied as a home by an
individual whose domicile is in this state and that, in either
case, meets both of the following requirements:
(a) The property is not subject to a life estate or
encumbered by a federal tax lien or a lien created pursuant to a
reverse mortgage transaction, as that term is defined in 15
U.S.C. 1602.
(b) The total amount of all liens imposed upon the
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property does not exceed seventy-five per cent of the true value
in money of the property, as determined by the county auditor
for the tax year for which the deferral of taxes is sought.
"Homestead" includes a home that an individual continues
to occupy as described in division (E)(3) of this section,
provided that the individual qualified for a deferral of taxes
under this section before the transfer described in that
division.
(3) "Household" means an individual, the individual's
spouse, and any other occupant of the individual's homestead
who, as of the first day of the tax year for which the deferral
of taxes is sought, is eligible to be claimed as a dependent for
federal income tax purposes for the taxable year ending in that
tax year.
(4) "Total income" means the modified adjusted gross
income, as that term is defined in section 5747.01 of the
Revised Code, of an individual and the individual's spouse for
the year preceding the year in which application for a deferral
in taxes is made.
(5) "Federal poverty level" means the income level
represented by the poverty guidelines as most recently revised
by the United States department of health and human services in
accordance with section 673(2) of the "Omnibus Reconciliation
Act of 1981," 42 U.S.C. 9902, as amended, for a family size
equal to the size of an individual's household.
(6) In the case of real property, "current taxes" means
current taxes, as defined in section 323.01 of the Revised Code,
less any reduction under section 319.301, 319.302, 323.152, or
323.158 of the Revised Code. In the case of a manufactured or
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mobile home listed on the manufactured home tax list, "current
taxes" means current taxes, as defined in section 4503.06 of the
Revised Code, less any reduction under section 4503.065 or
4503.0610 or division (B) of section 323.152 of the Revised
Code.
(7) In the case of real property, "delinquent taxes" has
the same meaning as in section 323.01 of the Revised Code. In
the case of a manufactured or mobile home listed on the
manufactured home tax list, "delinquent taxes" has the same
meaning as in section 4503.06 of the Revised Code. In either
case, "delinquent taxes" does not include any taxes deferred
under this section, unless those taxes are not paid when due as
prescribed by division (E) of this section.
(8) "Permanently and totally disabled" and "housing
cooperative" have the same meanings as in section 323.151 of the
Revised Code.
(B)(1) An eligible homeowner may defer the payment of
taxes charged against a homestead owned and occupied, or
homestead in a housing cooperative occupied, by the eligible
homeowner. To obtain a deferral, the eligible homeowner shall
apply to the county auditor of the county in which the homestead
is located, in the manner prescribed by the auditor. The tax
commissioner shall prescribe forms for the application. The
eligible homeowner shall file the application on or before the
thirty-first day of December of the tax year for which the
deferral is sought, in the case of real property, or of the tax
year preceding the year for which the deferral is sought, in the
case of a manufactured or mobile home listed on the manufactured
home tax list.
(2) The county auditor shall approve or deny an
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application for deferral and shall so notify the applicant
within thirty days after receipt whether the application is
approved or denied. If an applicant believes that an application
for deferral has been improperly denied, the applicant may file
an appeal with the county board of revision not later than sixty
days after the notification is issued. The appeal shall be
treated in the same manner as a complaint relating to the
valuation or assessment of real property under Chapter 5715. of
the Revised Code.
(C)(1) For each tax year for which an application for
deferral of taxes is approved under this section, the county
auditor shall determine the amount to be deferred, which shall
equal the amount by which the current taxes charged against the
homestead exceed one of the following amounts:
(a) If the individual's total income is equal to or less
than the federal poverty level, one per cent of the individual's
total income;
(b) If the individual's total income exceeds the federal
poverty level, but does not exceed one hundred sixty per cent of
the federal poverty level, three per cent of the individual's
total income;
(c) If the individual's total income exceeds one hundred
sixty per cent of the federal poverty level, but does not exceed
two hundred fifty per cent of the federal poverty level, five
per cent of the individual's total income.
(2) The auditor shall enter the amount deferred as a
notation on the tax list and add that amount to the total taxes
that were deferred in any preceding tax year and that have not
been paid. Deferred taxes do not constitute unpaid or delinquent
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taxes for purposes of Chapter 321., 323., 4503., or 5721. of the
Revised Code, and no interest or penalty shall be charged,
unless the deferred taxes are not paid when due as prescribed by
division (E) of this section.
(D)(1) An application for deferral under this section
constitutes a continuing application for each succeeding year
that the dwelling is the eligible homeowner's homestead. If, in
any year after an application has been filed under this
division, an individual does not qualify for a deferral of taxes
on the homestead set forth on such application, the owner shall
so notify the county auditor.
Each year during January, the county auditor shall furnish
by ordinary mail a continuing application to each individual
receiving a deferral of taxes under this section. The continuing
application shall be used to report changes in ownership,
occupancy, total income, and any other information earlier
furnished to the auditor relative to the deferral of taxes on
the property. The continuing application shall be returned to
the auditor not later than the thirty-first day of December,
provided that if such changes do not affect the status of the
eligible homeowner's eligibility for the deferral of taxes under
this section or the computation of the deferral amount under
division (C)(1) of this section, the application does not need
to be returned.
With the continuing application, the county auditor shall
include a notice to the taxpayer stating the amount of taxes
deferred for the immediately preceding year and the total amount
of deferred taxes for all tax years that remain unpaid. The
notice shall also inform the taxpayer that the auditor will
accept voluntary payments of deferred taxes, in accordance with
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division (G) of this section.
(2) The department of taxation shall establish an
automated system through which county auditors can verify the
total income of property owners for the purposes of this
section.
(3) While an initial application for deferral is pending
under division (B) of this section, the property owner may
tender to the county treasurer an amount as taxes upon the
property computed as if the deferral application were approved
as submitted. If the amount tendered is less than the amount of
taxes ultimately determined to be due, any late penalty or
interest due pursuant to section 323.121 of the Revised Code
shall be assessed on the difference. If the amount tendered is
greater than the amount of taxes ultimately determined to be
due, the overpayment shall be credited or refunded in the same
manner prescribed in section 5715.22 of the Revised Code for
overpayments made with respect to property tax complaints.
(E) Except as provided in division (F) of this section,
any taxes deferred under this section shall be payable on the
day that the second installment of taxes is due under section
323.12 of the Revised Code for the tax year in which one of the
following events occurs or on the day that the second
installment of taxes is due under section 4503.06 of the Revised
Code for the tax year following the tax year in which one of the
following events occurs:
(1) The death of the eligible homeowner, unless title to
the homestead is conveyed to that individual's surviving spouse
or other heir upon or as the result of the individual's death,
the surviving spouse or heir submits a new application under
division (C) of this section to the county auditor within six
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months after the date of that death, and the auditor determines
that the surviving spouse or heir qualifies as an eligible
homeowner;
(2) The homeowner no longer occupies the property as a
homestead, unless the homeowner does not occupy the property for
medical reasons but retains ownership of the property;
(3) The sale or other conveyance of the homestead, unless
the homestead is transferred to a trust or other arrangement
that allows the eligible homeowner to continue to occupy the
property;
(4) The homeowner's total income exceeds two hundred fifty
per cent of the federal poverty level.
The deferred taxes shall be collected in the same manner
as current taxes are collected. Upon receipt of such amounts,
the county treasurer shall transfer the amounts to the treasurer
of state, who shall deposit the amounts in the property tax
deferral revolving fund created in section 323.22 of the Revised
Code.
If such taxes are not paid when due, they constitute
unpaid taxes for the purposes of Chapter 323. or 4503. of the
Revised Code.
(F) An individual may apply to the auditor of the county
in which the property is located to enter into a payment plan
for the payment of deferred taxes accrued with respect to that
property. The county auditor, upon receipt of such application,
shall enter into a written payment plan under this section that
allows for the payment of the deferred taxes over a period not
exceeding the product obtained by multiplying six months by the
number of years for which the taxes were deferred under this
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522 H. B. No. 212 Page 19
As Introduced
section. The payment plan shall specify that the payment plan
terminates, and any remaining deferred taxes become payable
immediately if the individual sells or otherwise conveys the
property or if the individual ceases to occupy the property as a
homestead.
(G) An eligible homeowner may pay all or a portion of
taxes deferred under this section before those amounts become
payable under division (E) of this section. Such a payment does
not affect the eligible homeowner's continued eligibility for
deferral under this section. The county treasurer shall collect
payments made under this division and transfer the amounts to
the treasurer of state, who shall deposit the amounts in the
property tax deferral revolving fund created in section 323.22
of the Revised Code.
Sec. 323.22. (A) The property tax deferral revolving fund
is created in the state treasury. The fund consists of money
appropriated to it and of deferred taxes credited to it pursuant
to section 323.21 of the Revised Code.
(B)(1) Within thirty days after a settlement of taxes
under divisions (A) and (C) of section 321.24 of the Revised
Code, the county treasurer shall certify to the tax commissioner
one-half of the total amount of taxes on real property that were
deferred pursuant to section 323.21 of the Revised Code for the
preceding tax year and that had not been deferred under that
section for any preceding year. The commissioner, within thirty
days of the receipt of such certifications, shall provide for
payment to the county treasurer, from the property tax deferral
revolving fund, of the amount certified, which shall be credited
upon receipt to the county's undivided income tax fund.
(2) On or before the second Monday in September of each
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552 H. B. No. 212 Page 20
As Introduced
year, the county treasurer shall certify to the tax commissioner
the total amount of manufactured home taxes levied in that year
that were deferred pursuant to section 323.21 of the Revised
Code and that had not been deferred under that section for any
preceding year. The commissioner, within ninety days after the
receipt of such certifications, shall provide for payment to the
county treasurer, from the property tax deferral revolving fund,
of the amount certified, which shall be credited upon receipt to
the county's undivided income tax fund.
(3) Immediately upon receipt of funds into the county
undivided income tax fund under this section, the auditor shall
distribute the full amount thereof among the taxing districts in
the county as though the total had been paid as taxes by each
person for whom taxes were deferred under section 323.21 of the
Revised Code.
(C) If the total amount in the property tax deferral
revolving fund is insufficient to make all payments and
transfers under division (B) of this section at the times the
payments are to be made, the director of budget and management
shall transfer from the general revenue fund to the property tax
deferral revolving fund the amount necessary to make those
payments and transfers.
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
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582 H. B. No. 212 Page 21
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which real property taxes were reduced for the preceding year in
the resolution adopted under section 323.158 of the Revised
Code. Upon adopting the resolution under this section, the board
shall certify copies of it to the county auditor and the tax
commissioner.
(B) After complying with sections 4503.06 and 4503.065 of
the Revised Code, the county auditor shall reduce the remaining
sum to be levied against a manufactured home by the percentage
called for in the resolution adopted under division (A) of this
section. The auditor shall certify the amount of tax remaining
after the reduction to the county treasurer for collection as
the manufactured home tax charged and payable on the
manufactured home, subject to the deferral of taxes under
section 323.21 of the Revised Code .
(C) For each tax year, the county auditor shall certify to
the board of county commissioners the total amount by which
manufactured home taxes are reduced under this section. At the
time of each semi-annual distribution of manufactured home taxes
in the county, the board shall pay to the auditor one-half of
that total amount. Upon receipt of the payment, the auditor
shall distribute it among the various taxing districts in the
county as though it had been levied and collected as
manufactured home taxes. The board shall make the payment from
the county general fund or from any other county revenue that
may be used for that purpose.
(D) If a board of county commissioners repeals a
resolution adopted under section 323.158 of the Revised Code, it
also shall repeal the resolution adopted under this section.
Sec. 5323.02. (A) An owner of residential rental property
shall file with the county auditor of the county in which the
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612 H. B. No. 212 Page 22
As Introduced
property is located the following information:
(1) The name, address, and telephone number of the owner;
(2) If the residential rental property is owned by a
trust, business trust, estate, partnership, limited partnership,
limited liability company, association, corporation, or any
other business entity, the name, address, and telephone number
of the following:
(a) A trustee, in the case of a trust or business trust;
(b) The executor or administrator, in the case of an
estate;
(c) A general partner, in the case of a partnership or a
limited partnership;
(d) A member, manager, or officer, in the case of a
limited liability company;
(e) An associate, in the case of an association;
(f) An officer, in the case of a corporation;
(g) A member, manager, or officer, in the case of any
other business entity.
(3) The street address and permanent parcel number of the
residential rental property.
(B) The information required under division (A) of this
section shall be filed and maintained on the tax list or the
real property record.
(C) An owner of residential rental property shall update
the information required under division (A) of this section
within sixty days after any change in the information occurs.
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638 H. B. No. 212 Page 23
As Introduced
(D) The county auditor shall provide an owner of
residential rental property located in a county that has a
population of more than two hundred thousand according to the
most recent decennial census with notice pursuant to division
(B) of section 323.131 of the Revised Code of the requirement to
file the information required under division (A) of this section
and the requirement to update that information under division
(C) of this section.
(E) The owner of residential real property shall comply
with the requirements under divisions (A) and (C) of this
section within sixty days after receiving the notice provided
under division (D) of this section, division (D) (E) of section
319.202, or division (B) of section 323.131 of the Revised Code.
(F) Any agent designated by the owner to manage the
property on the owner's behalf may file or update any
information, or do anything otherwise required by this section,
on the owner's behalf.
Section 2. That existing sections 319.202, 319.302,
323.155, 323.158, 4503.0610 , and 5323.02 of the Revised Code are
hereby repealed.
Section 3. The amendment or enactment by this act of
sections 319.202, 319.302, 323.155, 323.158, 323.21, 323.22,
4503.0610, and 5323.02 of the Revised Code applies, in the case
of property on the real property tax list, to tax years ending
on or after the effective date of this section and, in the case
of property on the manufactured home tax list, to tax years
beginning on or after the effective date of this section.
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