As Introduced
136th General Assembly
Regular Session S. B. No. 42
2025-2026
Senators Reynolds, Craig
A B I LL
To amend sections 4503.06, 5713.07, 5713.08, and
5715.27 and to enact sections 5709.29 and
5709.99 of the Revised Code to authorize local
governments to create residential stability
zones where homeowners may qualify for a partial
property tax exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 4503.06, 5713.07, 5713.08, and
5715.27 be amended and sections 5709.29 and 5709.99 of the
Revised Code be enacted to read as follows:
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:
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(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.
(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
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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
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
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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 ,
subject to any exemption authorized under section 5709.29 of the
Revised Code, 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 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%
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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%
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%
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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.
(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 ,
subject to any exemption authorized under section 5709.29 of the
Revised Code, 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, 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
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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
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
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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
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
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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
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
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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
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
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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.
(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
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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:
(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
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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
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.
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(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.
(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
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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
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
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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.
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
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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
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 ratio as those taxes were
collected for the benefit of the taxing subdivision. 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,
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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
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
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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
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
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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.
(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:
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(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
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. 5709.29. (A) As used in this section:
(1) "Subdivision" means a limited home rule township,
county, or municipal corporation.
(2) "Limited home rule township" means a township that
adopts a limited home rule government under Chapter 504. of the
Revised Code.
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(3) "Legislative authority" means the board of township
trustees of a limited home rule township, the board of
commissioners of a county, or the legislative authority of a
municipal corporation.
(4) "Subdivision's territory" means, in the case of a
limited home rule township, the unincorporated territory of the
township; in the case of a county, the unincorporated territory
of the county not including the territory of a limited home rule
township; or, in the case of a municipal corporation, the
territory of the municipal corporation.
(5) "Resolution" means a resolution or ordinance of a
subdivision.
(6) "Residential stability zone" means an area in a
subdivision's territory designated in a resolution adopted by a
legislative authority under division (B) of this section.
(7) "Housing officer" means an officer or agency of a
subdivision designated by a legislative authority to administer
a residential stability zone. One officer or agency may be
designated as the housing officer for more than one residential
stability zone.
(8) "Assessed value" means, for a manufactured or mobile
home subject to manufactured home tax, the assessable value of
that manufactured or mobile home determined under section
4503.06 of the Revised Code.
(9) "Homeowner" means an individual who owns or, in the
case of a unit in a housing cooperative, occupies a homestead in
a residential stability zone, including an individual who is in
possession of a homestead pursuant to a lease, granted by a
trustee, for a ninety-nine year, renewable term.
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(10) "Household" means a homeowner and all other occupants
of the homeowner's homestead who, as of the first day of the tax
year for which the exemption authorized under this section is
sought, are aged eighteen years or older and are not eligible to
be claimed as a dependent for federal income tax purposes for
the taxable year ending in that tax year.
(11) "Household income" means the sum of the modified
adjusted gross income, as that term is defined in section
5747.01 of the Revised Code, of each member of the homeowner's
household.
(12) "Homestead" means either (a) a homestead, as that
term is defined in section 323.151 of the Revised Code, or (b) a
manufactured home or mobile home owned and occupied as a home by
an individual whose domicile is in this state.
(13) "Housing cooperative" has the same meaning as in
section 323.151 of the Revised Code.
(14) "Manufactured home tax" means the tax imposed
pursuant to section 4503.06 of the Revised Code.
(15) "Manufactured home" and "mobile home" have the same
meanings as in section 4503.064 of the Revised Code.
(B)(1) A legislative authority, by resolution, may
designate a residential stability zone within the subdivision's
territory. The resolution shall specify the following:
(a) The geographic boundaries of the residential stability
zone;
(b) Eligibility guidelines that an applicant homeowner
must satisfy to qualify for a real property or manufactured home
tax exemption, which shall include:
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(i) A limitation on household income. An applicant's
household income shall not exceed eighty per cent of the area
median income relative to the metropolitan statistical area, as
designated by the United States office of management and budget,
in which all or a part of the zone is located or to the county
if no part of the zone is located within a metropolitan
statistical area. The resolution may specify a lower percentage.
(ii) A minimum period of ownership or occupancy. An
applicant shall have owned the homestead for at least one year,
or, in the case of a unit in a housing cooperative, occupied the
homestead for at least one year. The resolution may require a
longer ownership or occupancy period.
(iii) An asset ownership limitation for the household. The
limitation shall consider the applicant's household's ownership
of assets such as savings or checking accounts, revocable
trusts, equity in rental property or other capital investments,
stocks, bonds, treasury bills, certificates of deposit, mutual
funds, money market accounts, retirement accounts, pension
funds, personal property held as an investment, and mortgages or
deeds of trust.
(c) Application procedures and deadlines, including how
occupants of a unit in a housing cooperative are to apply for
the exemption;
(d) The percentage of the increase in the assessed value
of eligible homesteads that will be exempted from real property
or manufactured home tax, as applicable;
(e) The duration of the zone, which shall not exceed ten
years, subject to renewal under division (B)(4) of this section;
(f) Reasons a homeowner may be denied an exemption or have
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As Introduced
an exemption revoked;
(g) The zone's housing officer.
(2) For a homestead that is no longer eligible for an
exemption, the resolution may also authorize that, for up to
four tax years following the loss of eligibility, that homestead
may be eligible for a percentage of the exemption that would
otherwise apply if that homestead continued to qualify for the
exemption. The percentage may vary in each tax year of that
period.
(3) After adopting a resolution under division (B) of this
section, the legislative authority shall certify the resolution
and a map of the residential stability zone to the county
auditor of each county in which the zone is located and to the
department of development.
(4) If a copy of the resolution is certified to each
county auditor before the first day of September of a tax year,
the exemption authorized by the resolution applies for that tax
year and to the number of ensuing tax years specified in the
resolution, minus one, or, for manufactured or mobile homes
subject to the manufactured home tax, for the specified number
of ensuing tax years. If the resolution is certified on or after
the first day of September of a tax year to any county auditor,
the exemption applies to the number of ensuing tax years
specified in the resolution or, for manufactured or mobile homes
subject to the manufactured home tax, starting in the second
ensuing tax year and for the specified number of ensuing tax
years. In no case shall the exemption apply for more than ten
consecutive tax years without the legislative authority adopting
a resolution renewing the residential stability zone. Any
renewal shall be for not more than ten consecutive tax years.
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(C)(1) To obtain an exemption authorized pursuant to a
resolution adopted under division (B) of this section, the
homeowner shall apply to the housing officer designated in the
resolution in the manner and by the deadlines prescribed by the
resolution. The application shall require that the homeowner
attest that the homeowner or the homeowner's household meets the
ownership, asset, and income limitations prescribed by the
resolution. If the homeowner or a member of the homeowner's
household participates in Ohio works first, receives
supplemental nutrition assistance program benefits, or is a
medical assistance recipient, as that term is defined in section
5160.01 of the Revised Code, who is eligible for such assistance
on the basis of being included in a category for which income is
a factor, the homeowner shall be presumed to meet the income
limitation with the submission of a verification letter or proof
of enrollment from the Ohio department of job and family
services, a county department of job and family services, the
Ohio department of medicaid, or other state or local office or
agency authorized to furnish such verification or proof. Such
presumptive eligibility does not qualify a homestead for the
exemption if the homeowner's household does not otherwise
satisfy the income limitation.
The form shall contain a statement that signing the
application constitutes a delegation of authority by the
homeowner to the tax commissioner or the county auditor,
individually or in consultation with each other, to examine any
tax or financial records relating to the income of the homeowner
as stated on the application for the purpose of determining
eligibility for the exemption or a possible violation of
division (C) of this section. The application shall include a
notice that the homeowner may be prosecuted for false statements
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As Introduced
made on the application.
(2) A homestead is not eligible for exemption under this
section if the homestead is subject to an exemption authorized
under section 3735.67, 5709.65, or 5709.87 of the Revised Code.
(3) The housing officer shall issue a determination to a
homeowner within ninety days after receiving an application for
exemption and, if the housing officer is not the county auditor,
certify any approved application to the county auditor. If the
application is approved, the determination shall state whether
the homeowner receives the exemption indefinitely or for a term
of six years. If the application is denied, the determination
shall inform the homeowner of the reason for the denial. If a
homeowner believes that an application for exemption has been
improperly denied, the homeowner may file a request for
reconsideration with the housing officer not later than sixty
days after the determination is issued. The housing officer
shall issue a final determination within thirty days after
receiving a request for reconsideration. If the final
determination is also a denial of the application, it shall
state the reason for the denial. A homeowner that has received
such a final determination may file an appeal with the court of
common pleas of the county where the homestead is located not
later than sixty days after the final determination is issued
under this section. The appeal shall be treated in the same
manner as an appeal to such a court under section 3735.70 of the
Revised Code.
(4) A housing officer shall send, by ordinary mail,
reapplication materials to any homeowner who has been approved
for an exemption under this section at least six months and
again at least ninety days before the exemption expires, so long
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As Introduced
as the housing officer has not already received a reapplication
from the homeowner and the residential stability zone will not
have expired when the homeowner is eligible to reapply.
(D)(1) For each homestead approved for an exemption under
this section, except as provided in division (D)(2) of this
section, the percentage, as specified in the resolution under
division (B)(1)(d) or, if applicable, division (B)(2) of this
section, of the increase in assessed valuation of the homestead
over the homestead's assessed value in the most recent tax year
in which the homestead was not subject to an exemption
authorized pursuant to this section shall be exempt from
taxation.
(2) If an improvement to the homestead is added to the
current tax list that did not appear on the preceding tax year's
list, an increase in assessed valuation that is attributable to
such an improvement shall not be exempted from taxation.
(E)(1) For a homeowner whose homestead is approved for an
exemption authorized under this section and who is sixty years
of age or older in the tax year for which the exemption first
applies, the exemption shall continue until the homestead is no
longer owned and occupied, or, in the case of a unit in a
housing cooperative, occupied, by the applicant homeowner, as
described in division (E)(2) of this section.
For all other homeowners, the exemption shall apply for
six years, subject to division (E)(2) of this section. In the
sixth year of such an exemption, a homeowner who continues to
qualify for the exemption may reapply for the exemption as long
as the residential stability zone has not expired. The exemption
continues indefinitely or for its full six-year term, as
applicable, even if the residential stability zone expires and
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As Introduced
is not renewed by the subdivision.
(2) A homestead no longer qualifies for exemption under
this section for a tax year if the homestead is no longer owned
and occupied or, in the case of a unit in a housing cooperative,
occupied by the applicant homeowner on the tax lien date, unless
the homestead is transferred, upon the death of the homeowner,
to the homeowner's surviving spouse and the homestead continues
to be occupied by the surviving spouse or, in the case of a unit
in a housing cooperative, the unit continues to be occupied by
the surviving spouse. If a surviving spouse's claim to the
homestead's title is contingent and the surviving spouse
otherwise qualifies for the exemption, the executor or
administrator of the deceased spouse's estate may apply to the
housing officer to have the exemption continued on behalf of the
surviving spouse until title is vested in the surviving spouse.
If the homestead is subject to a six-year exemption at the
time of the applicant homeowner's death, the exemption shall
continue through each tax year of the original six-year term so
long as the surviving spouse maintains ownership of and
occupies, or, in the case of a unit in a housing cooperative,
continues to occupy the homestead. If the homestead is subject
to an indefinite exemption at the time of the homeowner's death,
the exemption for the surviving spouse shall continue for six
additional tax years if the surviving spouse has not attained
age fifty-eight before the first day of January of the year of
the homeowner's death, or, for a surviving spouse who is fifty-
nine years of age or older in that year, until the homestead is
no longer owned and occupied or, if applicable, occupied by the
surviving spouse.
(3) A housing officer shall send, by ordinary mail, a
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814 S. B. No. 42 Page 30
As Introduced
notice to a person, other than a surviving spouse, who inherits
a homestead that is subject to an exemption under this section
stating that the previous homeowner benefited from the
exemption, that the exemption will be terminated, and that the
new homeowner may apply if eligible so long as the residential
stability zone will not have expired when the new homeowner is
eligible to apply.
(F) No person shall knowingly make a false statement for
the purpose of obtaining an exemption under this section.
(G) If the housing officer determines that a homestead was
not entitled to an exemption under this section at the time the
homeowner submitted an application, the housing officer shall
notify the homeowner, by ordinary mail, of the officer's
determination, of the amount of the possible charge that may be
imposed against the homestead under this division, of the
homeowner's right to appeal the charge, and of the manner in
which the homeowner may appeal. The homeowner may appeal the
imposition of the charge and interest by filing a request for
reconsideration with the housing officer not later than sixty
days after the determination is issued. If no request for
reconsideration is timely filed, the housing officer shall
certify the officer's determination to the county auditor and
county treasurer.
The housing officer shall issue a final determination
within thirty days after receiving a request for reconsideration
under this division and shall certify the final determination to
the complainant. If the housing officer refuses to reconsider
the housing officer's original determination, the final
determination shall state the reason for that refusal, and the
housing officer shall additionally certify the final
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As Introduced
determination to the county treasurer and the county auditor.
Upon receipt of a certification under this division from
the housing officer, the county treasurer shall impose a charge
against the property in the amount by which taxes were exempted
under this section for each tax year the housing officer
ascertains that the homestead was not entitled to the exemption
and was owned or, in the case of a unit in a housing
cooperative, occupied by the current homeowner. Interest shall
accrue in the manner prescribed by division (B) of section
323.121 of the Revised Code on the amount by which taxes were
exempted for each such tax year as if the exemption became
delinquent taxes at the close of the last day the second
installment of taxes for that tax year could be paid without
penalty. The charge and any interest shall be collected as other
delinquent taxes.
A homeowner may appeal a final determination of a housing
officer under this division to the court of common pleas of the
county where the homestead is located within thirty days after
notice of the final determination of the housing officer is
issued.
Sec. 5709.99. Whoever violates division (F) of section
5709.29 of the Revised Code is guilty of a misdemeanor of the
fourth degree.
Sec. 5713.07. The county auditor, at the time of making
the assessment of real property subject to taxation, shall enter
in a separate list pertinent descriptions of all burying
grounds, public schoolhouses, houses used exclusively for public
worship, institutions of purely public charity, real property
used exclusively for a home for the aged, as defined in section
5701.13 of the Revised Code, public buildings and property used
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As Introduced
exclusively for any public purpose, and any other property, with
the lot or tract of land on which such house, institution,
public building, or other property is situated, and which have
been exempted from taxation by the tax commissioner or auditor
under section 5715.27 of the Revised Code or by the housing
officer under section 3735.67 or 5709.29 of the Revised Code.
The auditor shall value such houses, buildings, property, and
lots and tracts of land at their taxable value in the same
manner as the auditor is required to value other real property,
designating in each case the township, municipal corporation,
and number of the school district, or the name or designation of
the school, religious society, or institution to which each
house, lot, or tract belongs. If such property is held and used
for other public purposes, the auditor shall state by whom or
how it is held.
Sec. 5713.08. (A) The county auditor shall make a list of
all real and personal property in the auditor's county that is
exempted from taxation. Such list shall show the name of the
owner, the value of the property exempted, and a statement in
brief form of the ground on which such exemption has been
granted. It shall be corrected annually by adding thereto the
items of property which have been exempted during the year, and
by striking therefrom the items which in the opinion of the
auditor have lost their right of exemption and which have been
reentered on the taxable list, but no property shall be struck
from the exempt property list solely because the property has
been conveyed to a single member limited liability company with
a nonprofit purpose from its nonprofit member or because the
property has been conveyed by a single member limited liability
company with a nonprofit purpose to its nonprofit member. No
additions shall be made to such exempt lists and no additional
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905 S. B. No. 42 Page 33
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items of property shall be exempted from taxation without the
consent of the tax commissioner as is provided for in section
5715.27 of the Revised Code or without the consent of the
housing officer under section 3735.67 or 5709.29 of the Revised
Code, except for property exempted by the auditor under that
section, or qualifying agricultural real property, as defined in
section 5709.28 of the Revised Code, that is enrolled in an
agriculture security area that is exempt under that section.
The commissioner may revise at any time the list in every
county so that no property is improperly or illegally exempted
from taxation. The auditor shall follow the orders of the
commissioner given under this section. An abstract of such list
shall be filed annually with the commissioner, on a form
approved by the commissioner, and a copy thereof shall be kept
on file in the office of each auditor for public inspection.
An application for exemption of property shall include a
certificate executed by the county treasurer certifying one of
the following:
(1) That all taxes, interest, and penalties levied and
assessed against the property sought to be exempted have been
paid in full for all of the tax years preceding the tax year for
which the application for exemption is filed, except for such
taxes, interest, and penalties that may be remitted under
division (C) of this section;
(2) That the applicant has entered into a valid delinquent
tax contract with the county treasurer pursuant to division (A)
of section 323.31 of the Revised Code to pay all of the
delinquent taxes, interest, and penalties charged against the
property, except for such taxes, interest, and penalties that
may be remitted under division (C) of this section. If the
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935 S. B. No. 42 Page 34
As Introduced
auditor receives notice under section 323.31 of the Revised Code
that such a written delinquent tax contract has become void, the
auditor shall strike such property from the list of exempted
property and reenter such property on the taxable list. If
property is removed from the exempt list because a written
delinquent tax contract has become void, current taxes shall
first be extended against that property on the general tax list
and duplicate of real and public utility property for the tax
year in which the auditor receives the notice required by
division (A) of section 323.31 of the Revised Code that the
delinquent tax contract has become void or, if that notice is
not timely made, for the tax year in which falls the latest date
by which the treasurer is required by such section to give such
notice. A county auditor shall not remove from any tax list and
duplicate the amount of any unpaid delinquent taxes,
assessments, interest, or penalties owed on property that is
placed on the exempt list pursuant to this division.
(3) That a tax certificate has been issued under section
5721.32 or 5721.33 of the Revised Code with respect to the
property that is the subject of the application, and the tax
certificate is outstanding.
(B) If the treasurer's certificate is not included with
the application or the certificate reflects unpaid taxes,
penalties, and interest that may not be remitted, the tax
commissioner or county auditor with whom the application was
filed shall notify the property owner of that fact, and the
applicant shall be given sixty days from the date that
notification was mailed in which to provide the tax commissioner
or county auditor with a corrected treasurer's certificate. If a
corrected treasurer's certificate is not received within the
time permitted, the tax commissioner or county auditor does not
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966 S. B. No. 42 Page 35
As Introduced
have authority to consider the tax exemption application.
(C) Any taxes, interest, and penalties which have become a
lien after the property was first used for the exempt purpose,
but in no case prior to the date of acquisition of the title to
the property by the applicant, may be remitted by the
commissioner or county auditor, except as is provided in
division (A) of section 5713.081 of the Revised Code.
(D) Real property acquired by the state in fee simple is
exempt from taxation from the date of acquisition of title or
date of possession, whichever is the earlier date, provided that
all taxes, interest, and penalties as provided in the
apportionment provisions of section 319.20 of the Revised Code
have been paid to the date of acquisition of title or date of
possession by the state, whichever is earlier. The proportionate
amount of taxes that are a lien but not yet determined,
assessed, and levied for the year in which the property is
acquired, shall be remitted by the county auditor for the
balance of the year from date of acquisition of title or date of
possession, whichever is earlier. This section shall not be
construed to authorize the exemption of such property from
taxation or the remission of taxes, interest, and penalties
thereon until all private use has terminated.
Sec. 5715.27. (A)(1) Except as provided in division (A)(2)
of this section and in section sections 3735.67 and 5709.29 of
the Revised Code, the owner, a vendee in possession under a
purchase agreement or a land contract, the beneficiary of a
trust, or a lessee for an initial term of not less than thirty
years of any property may file an application with the tax
commissioner, on forms prescribed by the commissioner,
requesting that such property be exempted from taxation and that
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996 S. B. No. 42 Page 36
As Introduced
taxes, interest, and penalties be remitted as provided in
division (C) of section 5713.08 of the Revised Code.
(2) If the property that is the subject of the application
for exemption is any of the following, the application shall be
filed with the county auditor of the county in which the
property is listed for taxation:
(a) A public road or highway;
(b) Property belonging to the federal government of the
United States;
(c) Additions or other improvements to an existing
building or structure that belongs to the state or a political
subdivision, as defined in section 5713.081 of the Revised Code,
and that is exempted from taxation as property used exclusively
for a public purpose;
(d) Pre-residential development property that is exempted
from taxation pursuant to section 5709.56 of the Revised Code.
(B)(1) The board of education of any school district may
request the tax commissioner or county auditor to provide it
with notification of applications for exemption from taxation
for property located within that district. If so requested, and
except as provided in division (B)(2) of this section, the
commissioner or auditor shall send to the board on a monthly
basis reports that contain sufficient information to enable the
board to identify each property that is the subject of an
exemption application, including, but not limited to, the name
of the property owner or applicant, the address of the property,
and the auditor's parcel number. The commissioner or auditor
shall mail the reports by the fifteenth day of the month
following the end of the month in which the commissioner or
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1025 S. B. No. 42 Page 37
As Introduced
auditor receives the applications for exemption.
(2) A county auditor shall not provide a board of
education with notification of an application for exemption from
taxation for pre-residential development property filed pursuant
to section 5709.56 of the Revised Code.
(C) A board of education that has requested notification
under division (B)(1) of this section may, with respect to any
application for exemption of property located in the district
and included in the commissioner's or auditor's most recent
report provided under that division, file a statement with the
commissioner or auditor and with the applicant indicating its
intent to submit evidence and participate in any hearing on the
application. The statements shall be filed prior to the first
day of the third month following the end of the month in which
that application was docketed by the commissioner or auditor. A
statement filed in compliance with this division entitles the
district to submit evidence and to participate in any hearing on
the property and makes the district a party for purposes of
sections 5717.02 to 5717.04 of the Revised Code in any appeal of
the commissioner's or auditor's decision to the board of tax
appeals.
(D) The commissioner or auditor shall not hold a hearing
on or grant or deny an application for exemption of property in
a school district whose board of education has requested
notification under division (B)(1) of this section until the end
of the period within which the board may submit a statement with
respect to that application under division (C) of this section.
The commissioner or auditor may act upon an application at any
time prior to that date upon receipt of a written waiver from
each such board of education, or, in the case of exemptions
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1055 S. B. No. 42 Page 38
As Introduced
authorized by section 725.02, 1728.10, 5709.40, 5709.41,
5709.411, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78,
5709.84, or 5709.88 of the Revised Code, upon the request of the
property owner. An auditor may act at any time on an application
about which the board of education is not authorized to receive
notice under division (B)(2) of this section. Failure of a board
of education to receive the report required in division (B)(1)
of this section shall not void an action of the commissioner or
auditor with respect to any application. The commissioner or
auditor may extend the time for filing a statement under
division (C) of this section.
(E) A complaint may also be filed with the commissioner or
auditor by any person, board, or officer authorized by section
5715.19 of the Revised Code to file complaints with the county
board of revision against the continued exemption of any
property granted exemption by the commissioner or auditor under
this section other than pre-residential development property
that is exempted from taxation pursuant to section 5709.56 of
the Revised Code.
(F) An application for exemption and a complaint against
exemption shall be filed prior to the thirty-first day of
December of the tax year for which exemption is requested or for
which the liability of the property to taxation in that year is
requested. The commissioner or auditor shall consider such
application or complaint in accordance with procedures
established by the commissioner, determine whether the property
is subject to taxation or exempt therefrom, and, if the
commissioner makes the determination, certify the determination
to the auditor. Upon making the determination or receiving the
commissioner's determination, the auditor shall correct the tax
list and duplicate accordingly. If a tax certificate has been
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1086 S. B. No. 42 Page 39
As Introduced
sold under section 5721.32 or 5721.33 of the Revised Code with
respect to property for which an exemption has been requested,
the tax commissioner or auditor shall also certify the findings
to the county treasurer of the county in which the property is
located.
(G) Applications and complaints, and documents of any kind
related to applications and complaints, filed with the tax
commissioner or county auditor under this section are public
records within the meaning of section 149.43 of the Revised
Code.
(H) If the commissioner or auditor determines that the use
of property or other facts relevant to the taxability of
property that is the subject of an application for exemption or
a complaint under this section has changed while the application
or complaint was pending, the commissioner or auditor may make
the determination under division (F) of this section separately
for each tax year beginning with the year in which the
application or complaint was filed or the year for which
remission of taxes under division (C) of section 5713.08 of the
Revised Code was requested, and including each subsequent tax
year during which the application or complaint is pending before
the commissioner or auditor.
Section 2. That existing sections 4503.06, 5713.07,
5713.08, and 5715.27 of the Revised Code are hereby repealed.
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