As Passed by the House
136th General Assembly
Regular Session Am. H. B. No. 55
2025-2026
Representative Stewart
Cosponsors: Representatives Brennan, Brent, Brownlee, Callender, Glassburn,
Grim, Gross, Hall, D., Hiner, Humphrey, Isaacsohn, Jarrells, King, Lawson-Rowe,
Mathews, A., Mathews, T., Miller, J., Mohamed, Newman, Oelslager, Piccolantonio,
Plummer, Rogers, Russo, Sigrist, Sims, Somani, Sweeney, Synenberg, Tims,
Williams, Willis
A B I L L
To amend sections 2127.38 and 5721.10 of the
Revised Code to amend the law related to fees
for the administration of a probate estate.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 2127.38 and 5721.10 of the
Revised Code be amended to read as follows:
Sec. 2127.38. The sale price of real property sold
following an action by an executor, administrator, or guardian
shall be applied and distributed as follows:
(A) (A)(1) To discharge the costs and expenses of the
sale, including reasonable fees to be fixed by the probate court
for services performed by attorneys for the fiduciary in
connection with the sale, and compensation, if any, to the
fiduciary for services in connection with the sale as the court
may fix, which costs, expenses, fees, and compensation shall be
paid prior to any liens upon the real property sold and
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notwithstanding the purchase of the real property by a lien
holder;
(2) If the estate is insolvent or if, following the
application and distribution of the sale proceeds under this
section, the real and personal property in the possession or
under the control of the executor or administrator of the estate
is insufficient to pay the costs, expenses, or fees incurred by
the executor or administrator in the course of administrating
the entire estate, including fees for services performed by
attorneys employed by the executor or administrator in relation
to the administration of the entire estate, a court may fix
which of those costs, expenses, and fees, not to exceed an
aggregate of five thousand dollars, in addition to the costs,
expenses, fees, and compensation authorized by division (A)(1)
of this section, shall be paid prior to any liens placed on or
after the effective date of this amendment, upon the real
property sold and notwithstanding the purchase of the real
property by a lien holder.
(B) To the payment of taxes, interest, penalties, and
assessments then due against the real property, and to the
payment of mortgages and judgments against the ward or deceased
person, according to their respective priorities of lien, so far
as they operated as a lien on the real property of the deceased
at the time of the sale, or on the estate of the ward at the
time of the sale, that shall be apportioned and determined by
the court, or on reference to a master, or otherwise;
(C)(1) In the case of an executor or administrator, the
remaining proceeds of sale shall be applied as follows:
(a) To the payment of legacies with which the real
property of the deceased was charged, if the action is to sell
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real property to pay legacies;
(b) To discharge the claims and debts of the estate in the
order provided by law.
(2) Whether the executor or administrator was appointed in
this state or elsewhere, the surplus of the proceeds of sale
shall be considered for all purposes as real property, and be
disposed of accordingly.
Sec. 5721.10. Except as otherwise provided under section
2127.38 or 5301.93, or sections 5721.30 to 5721.43 of the
Revised Code, the state shall have the first lien on the lands
and lots described in the delinquent land list, for the amount
of taxes, assessments, interest, and penalty charged prior to
the delivery of such list. If the taxes have not been paid for
one year after having been certified as delinquent, the state
shall institute foreclosure proceedings in the manner provided
by section 323.25, sections 323.65 to 323.79, or sections
5721.01 to 5721.28 of the Revised Code, unless a tax certificate
respecting that property has been sold or assigned under section
5721.32 or 5721.33 of the Revised Code, or 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 certification to the county auditor that the delinquent
tax contract has become void. The court shall levy, as costs in
the foreclosure proceedings instituted on the certification of
delinquency, the cost of an abstract or certificate of title to
the property described in the certification, if it is required
by the court, to be paid into the general fund of the county.
Sections 5721.01 to 5721.28 of the Revised Code do not prevent
the partial payment of such delinquent taxes, assessments,
interest, and penalty during the period the delinquency is being
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discharged in accordance with a delinquent tax contract under
section 323.31 of the Revised Code, but the partial payments may
be made and received as provided by law without prejudice to the
right of the state to institute foreclosure proceedings for any
amount then remaining unpaid, if the county treasurer certifies
to the county auditor that the delinquent tax contract has
become void.
Section 2. That existing sections 2127.38 and 5721.10 of
the Revised Code are hereby repealed.
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