As Introduced
136th General Assembly
Regular Session H. B. No. 61
2025-2026
Representatives Thomas, D., Daniels
A B I L L
To amend sections 319.302, 323.152, 323.156,
4503.065, and 4503.068 of the Revised Code to
modify the amount of the homestead exemptions
and owner-occupancy property tax credit.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.302, 323.152, 323.156,
4503.065, and 4503.068 of the Revised Code be amended to read as
follows:
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
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial
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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
described in division (B)(1) of this section.
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(C) Except as otherwise provided in sections 323.152,
323.158, 323.16, 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
for the purpose of allowing the partial exemption under division
(B) of this section.
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Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as provided in divisions (A) and (B) of this section.
(A)(1)(a) Division (A)(1) of this section applies to any
of the following persons:
(i) A person who is permanently and totally disabled;
(ii) A person who is sixty-five years of age or older;
(iii) A person who is the surviving spouse of a deceased
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
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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)
of this section equals the product lesser of the following:
(i) Twenty-five thousand Seven hundred fifty dollars of
the true value of the property in money , as adjusted under
division (A)(1)(d) of this section;
(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code The total
amount of taxes charged against the property for the current
year levied by the board of education of a city, local, exempted
village, cooperative education, or joint vocational school
district or the taxing authority of a county school financing
district or career-technical cooperative education district .
(d) The tax commissioner shall adjust the total income
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threshold described in division (A)(1)(b)(iii) and the reduction
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3),
and (B) 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;
(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 for the total income threshold or nearest
multiple of ten dollars for the reduction amount .
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
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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 one
thousand five hundred 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
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
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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 one thousand five
hundred 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) 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
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levy" has the same meaning as in section 319.302 of the Revised
Codeseven hundred fifty dollars, as adjusted under division (A)
(1)(d) of this section .
(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
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. 323.156. (A) Within thirty days after a settlement of
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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 reduced pursuant to section 323.152 of the
Revised Code for the preceding tax year. The commissioner,
within thirty days of the receipt of such certifications, shall
provide for payment to the county treasurer, from the general
revenue fund, of one-half of the amount certified, which shall
be credited upon receipt to the county's undivided income tax
fund, and an amount equal to two per cent of the amount by which
taxes were reduced, which shall be credited upon receipt to the
county general fund as a payment to the county auditor and
treasurer for the costs of administering the exemption provided
under sections 323.151 to 323.159 of the Revised Code.
(B) On or before the second Monday in September of each
year, the county treasurer shall certify to the tax commissioner
the total amount by which the manufactured home taxes levied in
that year were reduced pursuant to division (B) of section
323.152 of the Revised Code, as evidenced by the certificates of
reduction and the tax duplicate certified to the county
treasurer by the county auditor. The commissioner, within ninety
days after the receipt of such certifications, shall provide for
payment to the county treasurer, from the general revenue fund,
of one-half of the amount certified, which shall be credited
upon receipt to the county's undivided income tax fund, and an
amount equal to two per cent of the amount by which taxes were
reduced, which shall be credited upon receipt to the county
general fund as a payment to the county auditor and treasurer
for the costs of administering the exemption provided under
sections 323.151 to 323.159 of the Revised Code.
(C) Immediately upon receipt of funds into the county
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As Introduced
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 reduced under sections 323.151 to
323.159 of the Revised Code.
Sec. 4503.065. (A)(1) Division (A) of this section applies
to any of the following persons:
(a) An individual who is permanently and totally disabled;
(b) An individual who is sixty-five years of age or older;
(c) An individual who is the surviving spouse of a
deceased person who was permanently and totally disabled or
sixty-five years of age or older and who applied and qualified
for a reduction in assessable value under this section in the
year of death, provided the surviving spouse is at least fifty-
nine but not sixty-five or more years of age on the date the
deceased spouse dies.
(2) The manufactured home tax on a manufactured or mobile
home that is paid pursuant to division (C) of section 4503.06 of
the Revised Code and that is owned and occupied as a home by an
individual whose domicile is in this state and to whom this
section applies, shall be reduced for any tax year for which an
application for such reduction has been approved, provided the
individual did not acquire ownership from a person, other than
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
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imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the 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)(A)(2)(c) of this section, the amount computed under
division (A)(2)(b) of this section.
(b) The amount of the reduction under division (A)(2)(b)
of this section equals the product lesser of the following:
(i) Twenty-five thousand Seven hundred fifty dollars of
the true value of the property in money , as adjusted under
division (A)(2)(e) (A)(2)(c) 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
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"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(c) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal one
of the following amounts, as applicable to the person:
(i) If the person received a reduction under this section
for tax year 2007, the greater of the reduction for that tax
year or the amount computed under division (A)(2)(d) of this
section;
(ii) If the person received, for any homestead, a
reduction under division (A) of this section for tax year 2014
or under division (A)(1) of section 323.152 of the Revised Code
for tax year 2013 or the person is the surviving spouse of such
a person and the surviving spouse is at least fifty-nine years
of age on the date the deceased spouse dies, the amount computed
under division (A)(2)(d) of this section.
(iii) If the person is not described in division (A)(2)(c)
(i) or (ii) of this section and the person's total income does
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,
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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 total amount of taxes charged against the property
for the current year levied by the board of education of a city,
local, exempted village, cooperative education, or joint
vocational school district or the taxing authority of a county
school financing district or career-technical cooperative
education district.
(c) The tax commissioner shall adjust the income threshold
described in divisions division (A)(2)(a)(iii) and (A)(2)(c)
(iii) and the reduction amounts described in divisions (A)(2)(b)
(i), (A)(2)(d)(i), (B)(1), (B)(2), (C)(1), and (C)(2) and (C) 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 ensuing tax year, as
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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 for the total income threshold or nearest
multiple of ten dollars for the reduction amount .
The commissioner shall certify the amount resulting from
each adjustment to each county auditor not later than the first
day of December each year. The certified amount applies to the
second ensuing tax year. The commissioner shall not make the
applicable adjustment in any calendar year in which the amount
resulting from the adjustment would be less than the total
income threshold or the reduction amount for the ensuing tax
year.
(B)(1) The manufactured home tax levied pursuant to
division (C) of section 4503.06 of the Revised Code on a
manufactured or mobile home that is owned and occupied by a
disabled veteran shall be reduced for any tax year for which an
application for such reduction has been approved, provided the
disabled veteran did not acquire ownership from a person, other
than the disabled veteran's spouse, related by consanguinity or
affinity for the purpose of qualifying for the reduction. An
owner includes an owner within the meaning of division (A)(2) of
this section.
(a) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the The reduction shall equal
the product obtained by multiplying fifty one thousand five
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As Introduced
hundred dollars of the true value of the property in money , as
adjusted under division (A)(2)(e)(A)(2)(c) 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)(B)(1) of this section, as
applicable. An owner includes an owner within the meaning of
division (A)(2) of this section.
The reduction is in lieu of any reduction under section
4503.0610 of the Revised Code or division (A), (B)(1), or (C) of
this section. The reduction applies to only one manufactured or
mobile home owned and occupied by the surviving spouse of a
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disabled veteran. A manufactured or mobile home qualifies for a
reduction in taxes under division (B)(2) of this section
beginning in one of the following tax years:
(a) For a surviving spouse described in division (H)(1) of
section 4503.064 of the Revised Code, the year the disabled
veteran dies;
(b) For a surviving spouse described in division (H)(2) of
section 4503.064 of the Revised Code, the first year on the
first day of January of which the total disability rating
described in division (F) of section 323.151 of the Revised Code
has been received for the deceased spouse.
In either case, the reduction shall continue through the
tax year in which the surviving spouse dies or remarries.
(C) The manufactured home tax levied pursuant to division
(C) of section 4503.06 of the Revised Code on a manufactured or
mobile home that is owned and occupied by the surviving spouse
of a public service officer killed in the line of duty shall be
reduced for any tax year for which an application for such
reduction has been approved, provided the surviving spouse did
not acquire ownership from a person, other than the surviving
spouse's deceased public service officer spouse, related by
consanguinity or affinity for the purpose of qualifying for the
reduction. An owner includes an owner within the meaning of
division (A)(2) of this section.
(1) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the The reduction shall equal
the product obtained by multiplying fifty one thousand five
hundred dollars of the true value of the property in money , as
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As Introduced
adjusted under division (A)(2)(e)(A)(2)(c) 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.
(E) No reduction shall be made with respect to the home of
any person convicted of violating division (C) or (D) of section
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521 H. B. No. 61 Page 19
As Introduced
4503.066 of the Revised Code for a period of three years
following the conviction.
Sec. 4503.068. On or before the second Monday in September
of each year, the county treasurer shall total the amount by
which the manufactured home taxes levied in that year were
reduced pursuant to section 4503.065 of the Revised Code, and
certify that amount to the tax commissioner. Within ninety days
of the receipt of the certification, the commissioner shall
provide for payment to the county treasurer, from the general
revenue fund, of one-half of the amount certified, which shall
be credited upon receipt to the county's undivided income tax
fund, and an amount equal to two per cent of the amount by which
taxes were reduced, which shall be credited upon receipt to the
county general fund as a payment, in addition to the fees and
charges authorized by sections 319.54 and 321.26 of the Revised
Code, to the county auditor and county treasurer for the costs
of administering sections 4503.064 to 4503.069 of the Revised
Code.
Immediately upon receipt of funds into the county
undivided income tax fund under this section, the county auditor
shall distribute the full amount thereof among the taxing
districts in the county as though it had been received as taxes
under section 4503.06 of the Revised Code from each person for
whom taxes were reduced under section 4503.065 of the Revised
Code.
Section 2. That existing sections 319.302, 323.152,
323.156, 4503.065, and 4503.068 of the Revised Code are hereby
repealed.
Section 3. The amendment by this act of sections 319.302,
323.152, 323.15, 4503.065, and 4503.068 of the Revised Code
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As Introduced
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.
Section 4. The General Assembly, applying the principle
stated in division (B) of section 1.52 of the Revised Code that
amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the following sections,
presented in this act as composites of the sections as amended
by the acts indicated, are the resulting versions of the
sections in effect prior to the effective date of the sections
as presented in this act:
Section 323.152 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
Section 4503.065 of the Revised Code as amended by both
H.B. 33 and S.B. 43 of the 135th General Assembly.
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