Ohio Senate Bill SB81 Latest Draft

                            As Introduced
136th General Assembly
Regular Session	S. B. No. 81
2025-2026
Senator Patton
A B I L L
To amend sections 323.152, 323.153, 323.156, 
323.158, 4503.06, 4503.066, 4503.067, 4503.069, 
and 4503.0610 and to enact section 4503.0612 of 
the Revised Code to authorize a property tax 
freeze for certain owner-occupied homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152, 323.153, 323.156, 
323.158, 4503.06, 4503.066, 4503.067, 4503.069, and 4503.0610 be 
amended and section 4503.0612 of the Revised Code be enacted to 
read as follows:
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), and (C) 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 
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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 
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) 
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of this section equals the product of the following: 
(i) Twenty-five thousand 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. 
(d) The tax commissioner shall adjust the total income 
threshold described in division (A)(1)(b)(iii) and the reduction 
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3) 
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; 
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(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. 
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 
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 thousand 
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 
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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 
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 thousand 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 
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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 
levy" has the same meaning as in section 319.302 of the Revised 
Code. 
(C) Real property taxes on a homestead owned and occupied, 
or a homestead in a housing cooperative occupied, by a person 
who is sixty-five years of age or older shall be reduced for 
each year for which an application for the reduction has been 
approved if the person's total income does not exceed seventy 
thousand dollars.
The reduction shall equal the amount by which the current 
taxes for the current tax year exceed the current taxes for the 
preceding year. The reduction shall not apply for the tax year 
in which title to the homestead is conveyed to another person. 
As used in this division, "current taxes" means the amount of 
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current taxes charged and payable as computed after the 
reductions under divisions (A) and (B) of this section and 
sections 319.301, 319.302, and 323.158 of the Revised Code. The 
computation of "current taxes for the preceding year" shall 
equal the current taxes for that year after subtracting any 
amount reduced under division (C) of this section for that year. 
(C) (D) 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) (E) 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) (F) No reduction shall be made on the taxes due on the 
homestead of any person convicted of violating division (D) or 
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(E) of section 323.153 of the Revised Code for a period of three 
years following the conviction.
Sec. 323.153. (A) To obtain a reduction in real property 
taxes under division (A) or , (B), or (C) of section 323.152 of 
the Revised Code or in manufactured home taxes under division 
(B) of section 323.152 of the Revised Code, the owner shall file 
an application with the county auditor of the county in which 
the owner's homestead is located. 
To obtain a reduction in real property taxes under 
division (A) or (C) of section 323.152 of the Revised Code, the 
occupant of a homestead in a housing cooperative shall file an 
application with the nonprofit corporation that owns and 
operates the housing cooperative, in accordance with this 
paragraph. Not later than the first day of March each year, the 
corporation shall obtain applications from the county auditor's 
office and provide one to each new occupant. Not later than the 
first day of May, any occupant who may be eligible for a 
reduction in taxes under division (A) or (C) of section 323.152 
of the Revised Code shall submit the completed application to 
the corporation. Not later than the fifteenth day of May, the 
corporation shall file all completed applications, and the 
information required by division (B) of section 323.159 of the 
Revised Code, with the county auditor of the county in which the 
occupants' homesteads are located. Continuing applications shall 
be furnished to an occupant in the manner provided in division 
(C)(4) of this section. 
(1) An application for reduction based upon a physical 
disability shall be accompanied by a certificate signed by a 
physician, and an application for reduction based upon a mental 
disability shall be accompanied by a certificate signed by a 
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physician or psychologist licensed to practice in this state, 
attesting to the fact that the applicant is permanently and 
totally disabled. The certificate shall be in a form that the 
tax commissioner requires and shall include the definition of 
permanently and totally disabled as set forth in section 323.151 
of the Revised Code. An application for reduction based upon a 
disability certified as permanent and total by a state or 
federal agency having the function of so classifying persons 
shall be accompanied by a certificate from that agency. 
An application by a disabled veteran or the surviving 
spouse of a disabled veteran for the reduction under division 
(A)(2)(a) or (b) of section 323.152 of the Revised Code shall be 
accompanied by a letter or other written confirmation from the 
United States department of veterans affairs, or its predecessor 
or successor agency, showing that the veteran qualifies as a 
disabled veteran. 
An application by the surviving spouse of a public service 
officer killed in the line of duty for the reduction under 
division (A)(3) of section 323.152 of the Revised Code shall be 
accompanied by a letter or other written confirmation from an 
employee or officer of the board of trustees of a retirement or 
pension fund in this state or another state or from the chief or 
other chief executive of the department, agency, or other 
employer for which the public service officer served when killed 
in the line of duty affirming that the public service officer 
was killed in the line of duty. 
An application for a reduction under division (C) of 
section 323.152 of the Revised Code shall be accompanied by 
documentation sufficient to prove that the applicant meets all 
qualifications for that reduction.
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An application for a reduction under division (A) or (C) 
of section 323.152 of the Revised Code constitutes a continuing 
application for a reduction in taxes for each year in which the 
dwelling is the applicant's homestead. 
(2) An application for a reduction in taxes under division 
(B) of section 323.152 of the Revised Code shall be filed only 
if the homestead or manufactured or mobile home was transferred 
in the preceding year or did not qualify for and receive the 
reduction in taxes under that division for the preceding tax 
year. The application for homesteads transferred in the 
preceding year shall be incorporated into any form used by the 
county auditor to administer the tax law in respect to the 
conveyance of real property pursuant to section 319.20 of the 
Revised Code or of used manufactured homes or used mobile homes 
as defined in section 5739.0210 of the Revised Code. The owner 
of a manufactured or mobile home who has elected under division 
(D)(4) of section 4503.06 of the Revised Code to be taxed under 
division (D)(2) of that section for the ensuing year may file 
the application at the time of making that election. The 
application shall contain a statement that failure by the 
applicant to affirm on the application that the dwelling on the 
property conveyed is the applicant's homestead prohibits the 
owner from receiving the reduction in taxes until a proper 
application is filed within the period prescribed by division 
(A)(3) of this section. Such an application constitutes a 
continuing application for a reduction in taxes for each year in 
which the dwelling is the applicant's homestead. 
(3) Failure to receive a new application filed under 
division (A)(1) or (2) or notification under division (C) of 
this section after an application for reduction has been 
approved is prima-facie evidence that the original applicant is 
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entitled to the reduction in taxes calculated on the basis of 
the information contained in the original application. The 
original application and any subsequent application, including 
any late application, shall be in the form of a signed statement 
and shall be filed on or before the thirty-first day of December 
of the year for which the reduction is sought. The original 
application and any subsequent application for a reduction in 
manufactured home taxes shall be filed in the year preceding the 
year for which the reduction is sought. The statement shall be 
on a form, devised and supplied by the tax commissioner, which 
shall require no more information than is necessary to establish 
the applicant's eligibility for the reduction in taxes and the 
amount of the reduction, and, except for homesteads that are 
units in a housing cooperative, shall include an affirmation by 
the applicant that ownership of the homestead was not acquired 
from a person, other than the applicant's spouse, related to the 
owner by consanguinity or affinity for the purpose of qualifying 
for the real property or manufactured home tax reduction 
provided for in division (A) or , (B), or (C) of section 323.152 
of the Revised Code. The form shall contain a statement that 
conviction of willfully falsifying information to obtain a 
reduction in taxes or failing to comply with division (C) of 
this section results in the revocation of the right to the 
reduction for a period of three years. In the case of an 
application for a reduction in taxes for persons described in 
division (A)(1)(b)(iii) of section 323.152 of the Revised Code, 
the form shall contain a statement that signing the application 
constitutes a delegation of authority by the applicant 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 applicant as stated on the 
application for the purpose of determining eligibility for the 
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exemption or a possible violation of division (D) or (E) of this 
section. 
(B) A late application for a tax reduction for the year 
preceding the year in which an original application is filed, or 
for a reduction in manufactured home taxes for the year in which 
an original application is filed, may be filed with the original 
application. If the county auditor determines the information 
contained in the late application is correct, the auditor shall 
determine the amount of the reduction in taxes to which the 
applicant would have been entitled for the preceding tax year 
had the applicant's application been timely filed and approved 
in that year. 
The amount of such reduction shall be treated by the 
auditor as an overpayment of taxes by the applicant and shall be 
refunded in the manner prescribed in section 5715.22 of the 
Revised Code for making refunds of overpayments. The county 
auditor shall certify the total amount of the reductions in 
taxes made in the current year under this division to the tax 
commissioner, who shall treat the full amount thereof as a 
reduction in taxes for the preceding tax year and shall make 
reimbursement to the county therefor in the manner prescribed by 
section 323.156 of the Revised Code, from money appropriated for 
that purpose. 
(C)(1) If, in any year after an application has been filed 
under division (A)(1) or (2) of this section, the owner does not 
qualify for a reduction in taxes on the homestead or on the 
manufactured or mobile home set forth on such application, the 
owner shall notify the county auditor that the owner is not 
qualified for a reduction in taxes. 
(2) If, in any year after an application has been filed 
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under division (A)(1) of this section, the occupant of a 
homestead in a housing cooperative does not qualify for a 
reduction in taxes on the homestead, the occupant shall notify 
the county auditor that the occupant is not qualified for a 
reduction in taxes or file a new application under division (A)
(1) of this section. 
(3) If the county auditor or county treasurer discovers 
that an owner of property or occupant of a homestead in a 
housing cooperative not entitled to the reduction in taxes under 
division (A), or (B), or (C) of section 323.152 of the Revised 
Code failed to notify the county auditor as required by division 
(C)(1) or (2) of this section, a charge shall be imposed against 
the property in the amount by which taxes were reduced under 
that division for each tax year the county auditor ascertains 
that the property was not entitled to the reduction and was 
owned by the current owner or, in the case of a homestead in a 
housing cooperative, occupied by the current occupant. Interest 
shall accrue in the manner prescribed by division (B) of section 
323.121 or division (G)(2) of section 4503.06 of the Revised 
Code on the amount by which taxes were reduced for each such tax 
year as if the reduction 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 county auditor shall notify 
the owner or occupant, by ordinary mail, of the charge, of the 
owner's or occupant's right to appeal the charge, and of the 
manner in which the owner or occupant may appeal. The owner or 
occupant may appeal the imposition of the charge and interest by 
filing an appeal with the county board of revision not later 
than the last day prescribed for payment of real and public 
utility property taxes under section 323.12 of the Revised Code 
following receipt of the notice and occurring at least ninety 
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days after receipt of the notice. The appeal shall be treated in 
the same manner as a complaint relating to the valuation or 
assessment of real property under Chapter 5715. of the Revised 
Code. The charge and any interest shall be collected as other 
delinquent taxes. 
(4) Each year during January, the county auditor shall 
furnish by ordinary mail a continuing application to each person 
receiving a reduction under division (A) or (C) of section 
323.152 of the Revised Code. The continuing application shall be 
used to report changes in total income, ownership, occupancy, 
disability, and other information earlier furnished the auditor 
relative to the reduction in taxes on the property. The 
continuing application shall be returned to the auditor not 
later than the thirty-first day of December; provided, that if 
such changes do not affect the status of the homestead exemption 
or the amount of the reduction to which the owner is entitled 
under division (A) or (C) of section 323.152 of the Revised Code 
or to which the occupant is entitled under section 323.159 of 
the Revised Code, the application does not need to be returned. 
(5) Each year during February, the county auditor, except 
as otherwise provided in this paragraph, shall furnish by 
ordinary mail an original application to the owner, as of the 
first day of January of that year, of a homestead or a 
manufactured or mobile home that transferred during the 
preceding calendar year and that qualified for and received a 
reduction in taxes under division (B) of section 323.152 of the 
Revised Code for the preceding tax year. In order to receive the 
reduction under that division, the owner shall file the 
application with the county auditor not later than the thirty-
first day of December. If the application is not timely filed, 
the auditor shall not grant a reduction in taxes for the 
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homestead for the current year, and shall notify the owner that 
the reduction in taxes has not been granted, in the same manner 
prescribed under section 323.154 of the Revised Code for 
notification of denial of an application. Failure of an owner to 
receive an application does not excuse the failure of the owner 
to file an original application. The county auditor is not 
required to furnish an application under this paragraph for any 
homestead for which application has previously been made on a 
form incorporated into any form used by the county auditor to 
administer the tax law in respect to the conveyance of real 
property or of used manufactured homes or used mobile homes, and 
an owner who previously has applied on such a form is not 
required to return an application furnished under this 
paragraph. 
(D) No person shall knowingly make a false statement for 
the purpose of obtaining a reduction in the person's real 
property or manufactured home taxes under section 323.152 of the 
Revised Code. 
(E) No person shall knowingly fail to notify the county 
auditor of changes required by division (C) of this section that 
have the effect of maintaining or securing a reduction in taxes 
under section 323.152 of the Revised Code. 
(F) No person shall knowingly make a false statement or 
certification attesting to any person's physical or mental 
condition for purposes of qualifying such person for tax relief 
pursuant to sections 323.151 to 323.159 of the Revised Code. 
Sec. 323.156. (A) Within thirty days after a settlement of 
taxes under divisions (A) and (C) of section 321.24 of the 
Revised Code, the county treasurer shall certify to the tax 
commissioner one-half of the total amount of taxes on real 
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property that were reduced pursuant to divisions (A) and (B) of 
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 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 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 
undivided income tax fund under this section, the auditor shall 
distribute the full amount thereof among the taxing districts in 
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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. 323.158. (A) As used in this section, "qualifying 
county" means a county to which both of the following apply:
(1) At least one major league professional athletic team 
plays its home schedule in the county for the season beginning 
in 1996;
(2) The majority of the electors of the county, voting at 
an election held in 1996, approved a referendum on a resolution 
of the board of county commissioners levying a sales and use tax 
under sections 5739.026 and 5741.023 of the Revised Code.
(B) On or before December 31, 1996, the board of county 
commissioners of a qualifying county may adopt a resolution 
under this section. The resolution shall grant a partial real 
property tax exemption to each homestead in the county that also 
receives the tax reduction under division (B) of section 323.152 
of the Revised Code. The partial exemption shall take the form 
of the reduction by a specified percentage each year of the real 
property taxes on the homestead. The resolution shall specify 
the percentage, which may be any amount. The board may include 
in the resolution a condition that the partial exemption will 
apply only upon the receipt by the county of additional revenue 
from a source specified in the resolution. The resolution shall 
specify the tax year in which the partial exemption first 
applies, which may be the tax year in which the resolution takes 
effect as long as the resolution takes effect before the county 
auditor certifies the tax duplicate of real and public utility 
property for that tax year to the county treasurer. Upon 
adopting the resolution, the board shall certify copies of it to 
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the county auditor and the tax commissioner.
(C) After complying with divisions (A) and (B) of section 
323.152 and sections 319.301, and 319.302, and 323.152 of the 
Revised Code, the county auditor shall reduce the remaining sum 
to be levied against a homestead by the percentage called for in 
the resolution adopted under division (B) of this section. The 
auditor shall certify the amount of taxes remaining after the 
reduction to the county treasurer for collection as the real 
property taxes charged and payable on the homestead , subject to 
any reduction authorized under division (C) of section 323.152 
of the Revised Code.
(D) For each tax year, the county auditor shall certify to 
the board of county commissioners the total amount by which real 
property taxes were reduced under this section. At the time of 
each semi-annual settlement of real property taxes between the 
county auditor and county treasurer, the board of county 
commissioners shall pay to the auditor one-half of that total 
amount. Upon receipt of the payment, the county auditor shall 
distribute it among the various taxing districts in the county 
as if it had been levied, collected, and settled as real 
property taxes. The board of county commissioners shall make the 
payment from the county general fund or from any other county 
revenue that may be used for that purpose. In making the 
payment, the board may use revenue from taxes levied by the 
county to provide additional general revenue under sections 
5739.021 and 5741.021 of the Revised Code or to provide 
additional revenue for the county general fund under sections 
5739.026 and 5741.023 of the Revised Code.
(E) The partial exemption under this section shall not 
directly or indirectly affect the determination of the principal 
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530 S. B. No. 81 Page 19
As Introduced
amount of notes that may be issued in anticipation of a tax levy 
or the amount of securities that may be issued for any permanent 
improvements authorized in conjunction with a tax levy.
(F) At any time, the board of county commissioners may 
adopt a resolution amending or repealing the partial exemption 
granted under this section. Upon adopting a resolution amending 
or repealing the partial exemption, the board shall certify 
copies of it to the county auditor and the tax commissioner. The 
resolution shall specify the tax year in which the amendment or 
repeal first applies, which may be the tax year in which the 
resolution takes effect as long as the resolution takes effect 
before the county auditor certifies the tax duplicate of real 
and public utility property for that tax year to the county 
treasurer.
(G) If a person files a late application for a tax 
reduction under division (B) of section 323.152 of the Revised 
Code for the preceding year, and is granted the reduction, the 
person also shall receive the reduction under this section for 
the preceding year. The county auditor shall credit the amount 
of the reduction against the person's current year taxes, and 
shall include the amount of the reduction in the amount 
certified to the board of county commissioners under division 
(D) of this section.
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:
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As Introduced
(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:
(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 
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As Introduced
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 
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 
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617 S. B. No. 81 Page 22
As Introduced
treasurer of the county containing the taxing district in which 
the home has its situs.
(D) The manufactured home tax shall be computed and 
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 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 or 4503.0612 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 or 4503.0612 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%
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640 S. B. No. 81 Page 23
As Introduced
C 3rd "	x 70%
D 4th "	x 65%
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%
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As Introduced
E 5th "	x 75%
F 6th "	x 70%
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 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 
319.302, 4503.065, or 4503.0612 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 
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667 S. B. No. 81 Page 25
As Introduced
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 
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 
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698 S. B. No. 81 Page 26
As Introduced
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 
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)
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728 S. B. No. 81 Page 27
As Introduced
(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 
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;
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758 S. B. No. 81 Page 28
As Introduced
(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 
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)."
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788 S. B. No. 81 Page 29
As Introduced
(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 
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 
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817 S. B. No. 81 Page 30
As Introduced
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 
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 
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846 S. B. No. 81 Page 31
As Introduced
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 
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 
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877 S. B. No. 81 Page 32
As Introduced
Code and shall be entered as a separate item on the delinquent 
manufactured home tax list compiled under division (H) of this 
section.
(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 
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907 S. B. No. 81 Page 33
As Introduced
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 
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 
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937 S. B. No. 81 Page 34
As Introduced
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 
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 
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967 S. B. No. 81 Page 35
As Introduced
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 
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 proportions that the amount of 
manufactured home tax levied by each taxing subdivision of the 
county in the current tax year bears to the amount of such tax 
levied by all such subdivisions in the county in the current tax 
year. 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.
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998 S. B. No. 81 Page 36
As Introduced
(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, 
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 
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1028 S. B. No. 81 Page 37
As Introduced
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 
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 
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1057 S. B. No. 81 Page 38
As Introduced
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 
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 
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1087 S. B. No. 81 Page 39
As Introduced
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:
(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. 4503.066. (A)(1) To obtain a tax reduction under 
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1116 S. B. No. 81 Page 40
As Introduced
section 4503.065 or 4503.0612 of the Revised Code, the owner of 
the home shall file an application with the county auditor of 
the county in which the home is located. An application for 
reduction in taxes based upon a physical disability shall be 
accompanied by a certificate signed by a physician, and an 
application for reduction in taxes based upon a mental 
disability shall be accompanied by a certificate signed by a 
physician or psychologist licensed to practice in this state. 
The certificate shall attest to the fact that the applicant is 
permanently and totally disabled, shall be in a form that the 
department of taxation requires, and shall include the 
definition of totally and permanently disabled as set forth in 
section 4503.064 of the Revised Code. An application for 
reduction in taxes based upon a disability certified as 
permanent and total by a state or federal agency having the 
function of so classifying persons shall be accompanied by a 
certificate from that agency. 
An application by a disabled veteran or the surviving 
spouse of a disabled veteran for the reduction under division 
(B)(1) or (2) of section 4503.065 of the Revised Code shall be 
accompanied by a letter or other written confirmation from the 
United States department of veterans affairs, or its predecessor 
or successor agency, showing that the veteran qualifies as a 
disabled veteran. 
An application by the surviving spouse of a public service 
officer killed in the line of duty for the reduction under 
division (C) of section 4503.065 of the Revised Code shall be 
accompanied by a letter or other written confirmation from an 
officer or employee of the board of trustees of a retirement or 
pension fund in this state or another state or from the chief or 
other chief executive of the department, agency, or other 
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1147 S. B. No. 81 Page 41
As Introduced
employer for which the public service officer served when killed 
in the line of duty affirming that the public service officer 
was killed in the line of duty. 
An application for a reduction under section 4503.0612 of 
the Revised Code shall be accompanied by documentation 
sufficient to prove that the applicant meets all qualifications 
for that reduction.
(2) Each application shall constitute a continuing 
application for a reduction in taxes for each year in which the 
manufactured or mobile home is occupied by the applicant. 
Failure to receive a new application or notification under 
division (B) of this section after an application for reduction 
has been approved is prima-facie evidence that the original 
applicant is entitled to the reduction calculated on the basis 
of the information contained in the original application. The 
original application and any subsequent application shall be in 
the form of a signed statement and shall be filed on or before 
the thirty-first day of December of the year preceding the year 
for which the reduction is sought. The statement shall be on a 
form, devised and supplied by the tax commissioner, that shall 
require no more information than is necessary to establish the 
applicant's eligibility for the reduction in taxes and the 
amount of the reduction to which the applicant is entitled. The 
form shall contain a statement that signing such application 
constitutes a delegation of authority by the applicant to the 
tax commissioner or the county auditor, individually or in 
consultation with each other, to examine any tax or financial 
records that relate to the income of the applicant as stated on 
the application for the purpose of determining eligibility 
under, or possible violation of, division (C) or (D) of this 
section. The form also shall contain a statement that conviction 
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1178 S. B. No. 81 Page 42
As Introduced
of willfully falsifying information to obtain a reduction in 
taxes or failing to comply with division (B) of this section 
shall result in the revocation of the right to the reduction for 
a period of three years. 
(3) A late application for a reduction in taxes for the 
year preceding the year for which an original application is 
filed may be filed with an original application. If the auditor 
determines that the information contained in the late 
application is correct, the auditor shall determine both the 
amount of the reduction in taxes to which the applicant would 
have been entitled for the current tax year had the application 
been timely filed and approved in the preceding year, and the 
amount the taxes levied under section 4503.06 of the Revised 
Code for the current year would have been reduced as a result of 
the reduction. When an applicant is permanently and totally 
disabled on the first day of January of the year in which the 
applicant files a late application, the auditor, in making the 
determination of the amounts of the reduction in taxes under 
division (A)(3) of this section, is not required to determine 
that the applicant was permanently and totally disabled on the 
first day of January of the preceding year. 
The amount of the reduction in taxes pursuant to a late 
application shall be treated as an overpayment of taxes by the 
applicant. The auditor shall credit the amount of the 
overpayment against the amount of the taxes or penalties then 
due from the applicant, and, at the next succeeding settlement, 
the amount of the credit shall be deducted from the amount of 
any taxes or penalties distributable to the county or any taxing 
unit in the county that has received the benefit of the taxes or 
penalties previously overpaid, in proportion to the benefits 
previously received. If, after the credit has been made, there 
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1209 S. B. No. 81 Page 43
As Introduced
remains a balance of the overpayment, or if there are no taxes 
or penalties due from the applicant, the auditor shall refund 
that balance to the applicant by a warrant drawn on the county 
treasurer in favor of the applicant. The treasurer shall pay the 
warrant from the general fund of the county. If there is 
insufficient money in the general fund to make the payment, the 
treasurer shall pay the warrant out of any undivided 
manufactured or mobile home taxes subsequently received by the 
treasurer for distribution to the county or taxing district in 
the county that received the benefit of the overpaid taxes, in 
proportion to the benefits previously received, and the amount 
paid from the undivided funds shall be deducted from the money 
otherwise distributable to the county or taxing district in the 
county at the next or any succeeding distribution. At the next 
or any succeeding distribution after making the refund, the 
treasurer shall reimburse the general fund for any payment made 
from that fund by deducting the amount of that payment from the 
money distributable to the county or other taxing unit in the 
county that has received the benefit of the taxes, in proportion 
to the benefits previously received. On the second Monday in 
September of each year, the county auditor shall certify the 
total amount of the reductions in taxes made in the current year 
under division (A)(3) of this section to the tax commissioner 
who shall treat that amount as a reduction in taxes for the 
current tax year and shall make reimbursement to the county of 
that amount in the manner prescribed in section 4503.068 of the 
Revised Code, from moneys appropriated for that purpose. 
(B)(1) If in any year for which an application for 
reduction in taxes has been approved the owner no longer 
qualifies for the reduction, the owner shall notify the county 
auditor that the owner is not qualified for a reduction in 
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1240 S. B. No. 81 Page 44
As Introduced
taxes. 
(2) If the county auditor or county treasurer discovers 
that an owner not entitled to the reduction in manufactured home 
taxes under section 4503.065 or 4503.0612 of the Revised Code 
failed to notify the county auditor as required by division (B)
(1) of this section, a charge shall be imposed against the 
manufactured or mobile home in the amount by which taxes were 
reduced under that section for each tax year the county auditor 
ascertains that the manufactured or mobile home was not entitled 
to the reduction and was owned by the current owner. Interest 
shall accrue in the manner prescribed by division (G)(2) of 
section 4503.06 of the Revised Code on the amount by which taxes 
were reduced for each such tax year as if the reduction 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 county auditor shall notify the owner, by ordinary 
mail, of the charge, of the owner's right to appeal the charge, 
and of the manner in which the owner may appeal. The owner may 
appeal the imposition of the charge and interest by filing an 
appeal with the county board of revision not later than the last 
day prescribed for payment of manufactured home taxes under 
section 4503.06 of the Revised Code following receipt of the 
notice and occurring at least ninety days after receipt of the 
notice. The appeal shall be treated in the same manner as a 
complaint relating to the valuation or assessment of 
manufactured or mobile homes under section 5715.19 of the 
Revised Code. The charge and any interest shall be collected as 
other delinquent taxes. 
(3) During January of each year, the county auditor shall 
furnish each person whose application for reduction has been 
approved, by ordinary mail, a form on which to report any 
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1271 S. B. No. 81 Page 45
As Introduced
changes in total income, ownership, occupancy, disability, and 
other information earlier furnished the auditor relative to the 
application. The form shall be completed and returned to the 
auditor not later than the thirty-first day of December if the 
changes would affect the person's eligibility for the reduction. 
(C) No person shall knowingly make a false statement for 
the purpose of obtaining a reduction in taxes under section 
4503.065 or 4503.0612 of the Revised Code. 
(D) No person shall knowingly fail to notify the county 
auditor of any change required by division (B) of this section 
that has the effect of maintaining or securing a reduction in 
taxes under section 4503.065 or 4503.0612 of the Revised Code. 
(E) No person shall knowingly make a false statement or 
certification attesting to any person's physical or mental 
condition for purposes of qualifying such person for tax relief 
pursuant to sections 4503.064 to 4503.069 or section 4503.0612 
of the Revised Code. 
(F) Whoever violates division (C), (D), or (E) of this 
section is guilty of a misdemeanor of the fourth degree. 
Sec. 4503.067. The county auditor shall approve or deny an 
application for reduction under section 4503.065 or 4503.0612 of 
the Revised Code and shall so notify the applicant not later 
than the first Monday in October. Notification shall be provided 
on a form prescribed by the tax commissioner. If a person 
believes that the person's application for reduction in taxes 
has been improperly denied or is for less than that to which the 
person is entitled, the person may file an appeal with the 
county board of revision no later than the thirty-first day of 
January of the following calendar year. The appeal shall be 
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1300 S. B. No. 81 Page 46
As Introduced
treated in the same manner as a complaint relating to the 
valuation or assessment of real property under Chapter 5715. of 
the Revised Code. 
Sec. 4503.069. Each county treasurer and county auditor 
shall employ the assistants, clerks, and other employees 
necessary to carry out the duties imposed by sections 4503.064 
to 4503.069 and section 4503.0612 of the Revised Code.
Sec. 4503.0610. (A) If a board of county commissioners 
adopts a resolution granting a partial real property tax 
exemption under section 323.158 of the Revised Code, it also 
shall adopt a resolution under this section granting a partial 
manufactured home tax exemption. The partial exemption shall 
take the form of a reduction each year in the manufactured home 
tax charged against each manufactured home in the county under 
section 4503.06 of the Revised Code, by the same percentage by 
which real property taxes were reduced for the preceding year in 
the resolution adopted under section 323.158 of the Revised 
Code. Upon adopting the resolution under this section, the board 
shall certify copies of it to the county auditor and the tax 
commissioner.
(B) After complying with sections 4503.06 and 4503.065 of 
the Revised Code, the county auditor shall reduce the remaining 
sum to be levied against a manufactured home by the percentage 
called for in the resolution adopted under division (A) of this 
section. The auditor shall certify the amount of tax remaining 
after the reduction to the county treasurer for collection as 
the manufactured home tax charged and payable on the 
manufactured home, subject to any reduction authorized under 
section 4503.0612 of the Revised Code .
(C) For each tax year, the county auditor shall certify to 
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1330 S. B. No. 81 Page 47
As Introduced
the board of county commissioners the total amount by which 
manufactured home taxes are reduced under this section. At the 
time of each semi-annual distribution of manufactured home taxes 
in the county, the board shall pay to the auditor one-half of 
that total amount. Upon receipt of the payment, the auditor 
shall distribute it among the various taxing districts in the 
county as though it had been levied and collected as 
manufactured home taxes. The board shall make the payment from 
the county general fund or from any other county revenue that 
may be used for that purpose.
(D) If a board of county commissioners repeals a 
resolution adopted under section 323.158 of the Revised Code, it 
also shall repeal the resolution adopted under this section.
Sec. 4503.0612.  	(A) As used in this section: 
(1) "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 
Revised Code and sections 319.302, 4503.065, and 4503.0610 of 
the Revised Code. The computation of "manufactured home taxes 
for the preceding year" shall equal the manufactured home taxes 
for that year after subtracting any amount reduced under this 
section for that year.
(2) "Homestead" has the same meaning as in section 323.151 
of the Revised Code and also includes a manufactured or mobile 
home that is owned and occupied as a home by an individual whose 
domicile is in this state.
(3) "Sixty-five years of age or older" has the same 
meaning as in section 4503.064 of the Revised Code.
(B) The manufactured home tax on a manufactured or mobile 
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home that is paid pursuant to division (C) of section 4503.06 of 
the Revised Code shall be reduced for each year for which an 
application for the reduction has been approved if all of the 
following requirements are met:
(1) The manufactured or mobile home is owned and occupied 
as a home by an individual whose domicile is in this state;
(2) That individual is sixty-five years of age or older;
(3) That individual's total income does not exceed seventy 
thousand dollars. 
The reduction shall equal the amount by which the 
manufactured home taxes for the current tax year exceed the 
manufactured home taxes for the preceding year. The reduction 
shall not apply for the tax year in which title to the homestead 
is conveyed to another person.
Section 2. That existing sections 323.152, 323.153, 
323.156, 323.158, 4503.06, 4503.066, 4503.067, 4503.069, and 
4503.0610 of the Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 323.152, 
323.153, 323.156, and 323.158 of the Revised Code applies to tax 
years ending on or after the effective date of this section, and 
the amendment or enactment by this act of sections 4503.06, 
4503.066, 4503.067, 4503.069, 4503.0610, and 4503.0612 of the 
Revised Code applies to tax years beginning on or after that 
effective date.
Section 4. Section 323.152 of the Revised Code is 
presented in this act as a composite of the section as amended 
by both H.B. 33 and S.B. 43 of the 135th General Assembly. The 
General Assembly, applying the principle stated in division (B) 
of section 1.52 of the Revised Code that amendments are to be 
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harmonized if reasonably capable of simultaneous operation, 
finds that the composite is the resulting version of the section 
in effect prior to the effective date of the section as 
presented in this act. 
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