As Introduced
136th General Assembly
Regular Session H. B. No. 89
2025-2026
Representative Schmidt
A B I L L
To authorize a temporary property tax reduction.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. (A) As used in this section:
(1) "Eligible property" means either of the following:
(a) Real property that appeared on the tax list for tax
year 2022 and that was owned continuously by the same person
from January 1, 2022, to December 31, 2024.
(b) A manufactured or mobile home that appeared on the
manufactured home tax list for tax year 2023 and that was owned
continuously by the same person from January 1, 2022, to
December 31, 2024.
(2) "Current taxes" means the amount of current taxes
charged and payable for a given tax year as computed after the
reductions under divisions (A) and (B) of section 323.152 of the
Revised Code and sections 319.301, 319.302, and 323.158 of the
Revised Code.
(3) "Manufactured home taxes" means the amount of
manufactured home taxes charged and payable as computed after
any reductions under division (B) of section 323.152 of the
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18 H. B. No. 89 Page 2
As Introduced
Revised Code and sections 319.302, 4503.065, and 4503.0610 of
the Revised Code.
(B) Property taxes on an eligible property shall be
reduced for tax year 2024 by the amount by which the current
taxes on that property for that year exceed the current taxes on
that property for tax year 2022. The manufactured home tax on
eligible property that is a manufactured or mobile home shall be
reduced for tax year 2025 by the amount by which the
manufactured home taxes on that home for that year exceed the
manufactured home taxes on that home for tax year 2023.
For a person that, before the effective date of this
section, paid any amount of tax year 2024 real property taxes on
an eligible property due under section 323.12 of the Revised
Code or tax year 2025 manufactured home taxes on an eligible
property due under section 4503.06 of the Revised Code, as
applicable, without taking into account the reduction authorized
by this section, the full reduction amount for the eligible
property shall be deducted from the next payment or payments due
for that property under those sections, until any excess
reduction is fully deducted.
(C) The county auditor shall certify the amount of
reduction authorized under this section applicable to each
property and manufactured or mobile home in the county to the
county treasurer not later than fifteen days after the effective
date of this section. No application shall be required as a
condition of receiving the reduction.
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