HB 266

As Introduced
136th General Assembly
   Regular Session  H. B. No. 266
       2025-2026
  Representatives Lorenz, Gross
        Cosponsors: Representatives Fischer, Deeter, Hall, T., Brennan
  To amend sections 323.152, 323.153, and 323.156 of  1
  the Revised Code to authorize a temporary  2
  property tax credit for certain continuously  3
  owned homesteads.  4
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That sections 323.152, 323.153, and 323.156 of  5
the Revised Code be amended to read as follows:  6
     Sec. 323.152. In addition to the reduction in taxes  7
required under section 319.302 of the Revised Code, taxes shall  8
be reduced as provided in divisions (A) and , (B), and (C) of  9
this section.  10
     (A)(1)(a) Division (A)(1) of this section applies to any  11
of the following persons:  12
     (i) A person who is permanently and totally disabled;  13
     (ii) A person who is sixty-five years of age or older;  14
     (iii) A person who is the surviving spouse of a deceased  15
person who was permanently and totally disabled or sixty-five  16
years of age or older and who applied and qualified for a  17
reduction in taxes under this division in the year of death,  18
H. B. No. 266  Page 2
As Introduced
provided the surviving spouse is at least fifty-nine but not  19
sixty-five or more years of age on the date the deceased spouse  20
dies.  21
        (b) Real property taxes on a homestead owned and occupied,  22
or a homestead in a housing cooperative occupied, by a person to  23
whom division (A)(1) of this section applies shall be reduced  24
for each year for which an application for the reduction has  25
been approved. The reduction shall equal one of the following  26
amounts, as applicable to the person:  27
        (i) If the person received a reduction under division (A)  28
(1) of this section for tax year 2006, the greater of the  29
reduction for that tax year or the amount computed under  30
division (A)(1)(c) of this section;  31
        (ii) If the person received, for any homestead, a  32
reduction under division (A)(1) of this section for tax year  33
2013 or under division (A) of section 4503.065 of the Revised  34
Code for tax year 2014 or the person is the surviving spouse of  35
such a person and the surviving spouse is at least fifty-nine  36
years of age on the date the deceased spouse dies, the amount  37
computed under division (A)(1)(c) of this section.  38
        (iii) If the person is not described in division (A)(1)(b)  39
(i) or (ii) of this section and the person's total income does  40
not exceed thirty thousand dollars, as adjusted under division  41
(A)(1)(d) of this section, the amount computed under division  42
(A)(1)(c) of this section.  43
        (c) The amount of the reduction under division (A)(1)(c)  44
of this section equals the product of the following:  45
        (i) Twenty-five thousand dollars of the true value of the  46
property in money, as adjusted under division (A)(1)(d) of this  47
H. B. No. 266  Page 3
As Introduced
section;  48
       (ii) The assessment percentage established by the tax  49
commissioner under division (B) of section 5715.01 of the  50
Revised Code, not to exceed thirty-five per cent;  51
       (iii) The effective tax rate used to calculate the taxes  52
charged against the property for the current year, where  53
"effective tax rate" is defined as in section 323.08 of the  54
Revised Code;  55
       (iv) The quantity equal to one minus the sum of the  56
percentage reductions in taxes received by the property for the  57
current tax year under section 319.302 of the Revised Code and  58
division (B) of section 323.152 of the Revised Code.  59
       (d) The tax commissioner shall adjust the total income  60
threshold described in division (A)(1)(b)(iii) and the reduction  61
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3)  62
of this section by completing the following calculations in  63
September of each year:  64
       (i) Determine the percentage increase in the gross  65
domestic product deflator determined by the bureau of economic  66
analysis of the United States department of commerce from the  67
first day of January of the preceding calendar year to the last  68
day of December of the preceding calendar year;  69
       (ii) Multiply that percentage increase by the total income  70
threshold or reduction amount for the current tax year, as  71
applicable;  72
       (iii) Add the resulting product to the total income  73
threshold or the reduction amount, as applicable, for the  74
current tax year;  75
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As Introduced
       (iv) Round the resulting sum to the nearest multiple of  76
one hundred dollars.  77
       The commissioner shall certify the amount resulting from  78
each adjustment to each county auditor not later than the first  79
day of December each year. The certified total income threshold  80
amount applies to the following tax year for persons described  81
in division (A)(1)(b)(iii) of this section. The certified  82
reduction amount applies to the following tax year. The  83
commissioner shall not make the applicable adjustment in any  84
calendar year in which the amount resulting from the adjustment  85
would be less than the total income threshold or the reduction  86
amount for the current tax year.  87
       (2)(a) Real property taxes on a homestead owned and  88
occupied, or a homestead in a housing cooperative occupied, by a  89
disabled veteran shall be reduced for each year for which an  90
application for the reduction has been approved. The reduction  91
shall equal the product obtained by multiplying fifty thousand  92
dollars of the true value of the property in money, as adjusted  93
under division (A)(1)(d) of this section, by the amounts  94
described in divisions (A)(1)(c)(ii) to (iv) of this section.  95
The reduction is in lieu of any reduction under section 323.158  96
of the Revised Code or division (A)(1), (2)(b), or (3) of this  97
section. The reduction applies to only one homestead owned and  98
occupied by a disabled veteran.  99
       (b) Real property taxes on a homestead owned and occupied,  100
or a homestead in a housing cooperative occupied, by the  101
surviving spouse of a disabled veteran shall be reduced for each  102
year an application for exemption is approved. The reduction  103
shall equal to the amount of the reduction authorized under  104
division (A)(2)(a) of this section.  105
H. B. No. 266  Page 5
As Introduced
       The reduction is in lieu of any reduction under section  106
323.158 of the Revised Code or division (A)(1), (2)(a), or (3)  107
of this section. The reduction applies to only one homestead  108
owned and occupied by the surviving spouse of a disabled  109
veteran. A homestead qualifies for a reduction in taxes under  110
division (A)(2)(b) of this section beginning in one of the  111
following tax years:  112
       (i) For a surviving spouse described in division (L)(1) of  113
section 323.151 of the Revised Code, the year the disabled  114
veteran dies;  115
       (ii) For a surviving spouse described in division (L)(2)  116
of section 323.151 of the Revised Code, the first year on the  117
first day of January of which the total disability rating  118
described in division (F) of that section has been received for  119
the deceased spouse.  120
       In either case, the reduction shall continue through the  121
tax year in which the surviving spouse dies or remarries.  122
       (3) Real property taxes on a homestead owned and occupied,  123
or a homestead in a housing cooperative occupied, by the  124
surviving spouse of a public service officer killed in the line  125
of duty shall be reduced for each year for which an application  126
for the reduction has been approved. The reduction shall equal  127
the product obtained by multiplying fifty thousand dollars of  128
the true value of the property in money, as adjusted under  129
division (A)(1)(d) of this section, by the amounts described in  130
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction  131
is in lieu of any reduction under section 323.158 of the Revised  132
Code or division (A)(1) or (2) of this section. The reduction  133
applies to only one homestead owned and occupied by such a  134
surviving spouse. A homestead qualifies for a reduction in taxes  135
H. B. No. 266  Page 6
As Introduced
under division (A)(3) of this section for the tax year in which  136
the public service officer dies through the tax year in which  137
the surviving spouse dies or remarries.  138
        (B) To provide a partial exemption, real property taxes on  139
any homestead, and manufactured home taxes on any manufactured  140
or mobile home on which a manufactured home tax is assessed  141
pursuant to division (D)(2) of section 4503.06 of the Revised  142
Code, shall be reduced for each year for which an application  143
for the reduction has been approved. The amount of the reduction  144
shall equal two and one-half per cent of the amount of taxes to  145
be levied by qualifying levies on the homestead or the  146
manufactured or mobile home after applying section 319.301 of  147
the Revised Code. For the purposes of this division, "qualifying  148
levy" has the same meaning as in section 319.302 of the Revised  149
Code.  150
        (C) Division (C) of this section applies to the first tax  151
year ending or, in the case of a manufactured or mobile home on  152
the manufactured tax list, beginning on or after the effective  153
date of this amendment, and the following four tax years, and to  154
a person who, for one or more years immediately preceding the  155
first day of the tax year or, in the case of a manufactured or  156
mobile home on the manufactured tax list, the first day of the  157
preceding tax year, has either:  158
        (1) Continuously owned and occupied a homestead or  159
continuously occupied a homestead in a housing cooperative; or  160
        (2) Continuously owned and occupied a manufactured or  161
mobile home while domiciled in this state.  162
        Real property taxes on any homestead, including a  163
homestead in a housing cooperative, and manufactured home taxes  164
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As Introduced
on any manufactured or mobile home, owned and occupied by a  165
person to whom division (C) of this section applies shall be  166
reduced by three hundred dollars for each year for which an  167
application for the reduction has been approved, provided that  168
the resulting tax liability shall not be less than zero.  169
       (D) The reductions granted by this section do not apply to  170
special assessments or respread of assessments levied against  171
the homestead, and if there is a transfer of ownership  172
subsequent to the filing of an application for a reduction in  173
taxes, such reductions are not forfeited for such year by virtue  174
of such transfer.  175
       (D)(E) The reductions in taxable value referred to in this  176
section shall be applied solely as a factor for the purpose of  177
computing the reduction of taxes under this section and shall  178
not affect the total value of property in any subdivision or  179
taxing district as listed and assessed for taxation on the tax  180
lists and duplicates, or any direct or indirect limitations on  181
indebtedness of a subdivision or taxing district. If after  182
application of sections 5705.31 and 5705.32 of the Revised Code,  183
including the allocation of all levies within the ten-mill  184
limitation to debt charges to the extent therein provided, there  185
would be insufficient funds for payment of debt charges not  186
provided for by levies in excess of the ten-mill limitation, the  187
reduction of taxes provided for in sections 323.151 to 323.159  188
of the Revised Code shall be proportionately adjusted to the  189
extent necessary to provide such funds from levies within the  190
ten-mill limitation.  191
       (E)(F) No reduction shall be made on the taxes due on the  192
homestead of any person convicted of violating division (D) or  193
(E) of section 323.153 of the Revised Code for a period of three  194
H. B. No. 266  Page 8
As Introduced
years following the conviction.  195
       Sec. 323.153. (A) To obtain a reduction in real property  196
taxes under division (A) or , (B), or (C) of section 323.152 of  197
the Revised Code or in manufactured home taxes under division  198
(B) or (C) of section 323.152 of the Revised Code, the owner  199
shall file an application with the county auditor of the county  200
in which the owner's homestead is located.  201
       To obtain a reduction in real property taxes under  202
division (A) or (C) of section 323.152 of the Revised Code, the  203
occupant of a homestead in a housing cooperative shall file an  204
application with the nonprofit corporation that owns and  205
operates the housing cooperative, in accordance with this  206
paragraph. Not later than the first day of March each year, the  207
corporation shall obtain applications from the county auditor's  208
office and provide one to each new occupant. Not later than the  209
first day of May, any occupant who may be eligible for a  210
reduction in taxes under division (A) or (C) of section 323.152  211
of the Revised Code shall submit the completed application to  212
the corporation. Not later than the fifteenth day of May, the  213
corporation shall file all completed applications, and the  214
information required by division (B) of section 323.159 of the  215
Revised Code, with the county auditor of the county in which the  216
occupants' homesteads are located. Continuing applications shall  217
be furnished to an occupant in the manner provided in division  218
(C)(4) of this section.  219
       (1) An application for reduction based upon a physical  220
disability shall be accompanied by a certificate signed by a  221
physician, and an application for reduction based upon a mental  222
disability shall be accompanied by a certificate signed by a  223
physician or psychologist licensed to practice in this state,  224
H. B. No. 266  Page 9
As Introduced
attesting to the fact that the applicant is permanently and  225
totally disabled. The certificate shall be in a form that the  226
tax commissioner requires and shall include the definition of  227
permanently and totally disabled as set forth in section 323.151  228
of the Revised Code. An application for reduction based upon a  229
disability certified as permanent and total by a state or  230
federal agency having the function of so classifying persons  231
shall be accompanied by a certificate from that agency.  232
       An application by a disabled veteran or the surviving  233
spouse of a disabled veteran for the reduction under division  234
(A)(2)(a) or (b) of section 323.152 of the Revised Code shall be  235
accompanied by a letter or other written confirmation from the  236
United States department of veterans affairs, or its predecessor  237
or successor agency, showing that the veteran qualifies as a  238
disabled veteran.  239
       An application by the surviving spouse of a public service  240
officer killed in the line of duty for the reduction under  241
division (A)(3) of section 323.152 of the Revised Code shall be  242
accompanied by a letter or other written confirmation from an  243
employee or officer of the board of trustees of a retirement or  244
pension fund in this state or another state or from the chief or  245
other chief executive of the department, agency, or other  246
employer for which the public service officer served when killed  247
in the line of duty affirming that the public service officer  248
was killed in the line of duty.  249
       An application for a reduction under division (C) of  250
section 323.152 of the Revised Code shall be accompanied by  251
documentation sufficient to prove that the applicant meets all  252
qualifications for that reduction.  253
       An application for a reduction under division (A) or (C)  254
H. B. No. 266  Page 10
As Introduced
of section 323.152 of the Revised Code constitutes a continuing  255
application for a reduction in taxes for each year in which the  256
dwelling is the applicant's homestead or, if applicable, the  257
manufactured or mobile home is occupied by the applicant.  258
       (2) An application for a reduction in taxes under division  259
(B) of section 323.152 of the Revised Code shall be filed only  260
if the homestead or manufactured or mobile home was transferred  261
in the preceding year or did not qualify for and receive the  262
reduction in taxes under that division for the preceding tax  263
year. The application for homesteads transferred in the  264
preceding year shall be incorporated into any form used by the  265
county auditor to administer the tax law in respect to the  266
conveyance of real property pursuant to section 319.20 of the  267
Revised Code or of used manufactured homes or used mobile homes  268
as defined in section 5739.0210 of the Revised Code. The owner  269
of a manufactured or mobile home who has elected under division  270
(D)(4) of section 4503.06 of the Revised Code to be taxed under  271
division (D)(2) of that section for the ensuing year may file  272
the application at the time of making that election. The  273
application shall contain a statement that failure by the  274
applicant to affirm on the application that the dwelling on the  275
property conveyed is the applicant's homestead prohibits the  276
owner from receiving the reduction in taxes until a proper  277
application is filed within the period prescribed by division  278
(A)(3) of this section. Such an application constitutes a  279
continuing application for a reduction in taxes for each year in  280
which the dwelling is the applicant's homestead.  281
       (3) Failure to receive a new application filed under  282
division (A)(1) or (2) or notification under division (C) of  283
this section after an application for reduction has been  284
approved is prima-facie evidence that the original applicant is  285
H. B. No. 266  Page 11
As Introduced
entitled to the reduction in taxes calculated on the basis of  286
the information contained in the original application. The  287
original application and any subsequent application, including  288
any late application, shall be in the form of a signed statement  289
and shall be filed on or before the thirty-first day of December  290
of the year for which the reduction is sought. The original  291
application and any subsequent application for a reduction in  292
manufactured home taxes shall be filed in the year preceding the  293
year for which the reduction is sought. The statement shall be  294
on a form, devised and supplied by the tax commissioner, which  295
shall require no more information than is necessary to establish  296
the applicant's eligibility for the reduction in taxes and the  297
amount of the reduction, and, except for homesteads that are  298
units in a housing cooperative, shall include an affirmation by  299
the applicant that ownership of the homestead was not acquired  300
from a person, other than the applicant's spouse, related to the  301
owner by consanguinity or affinity for the purpose of qualifying  302
for the real property or manufactured home tax reduction  303
provided for in division (A) or , (B), or (C) of section 323.152  304
of the Revised Code. The form shall contain a statement that  305
conviction of willfully falsifying information to obtain a  306
reduction in taxes or failing to comply with division (C) of  307
this section results in the revocation of the right to the  308
reduction for a period of three years. In the case of an  309
application for a reduction in taxes for persons described in  310
division (A)(1)(b)(iii) of section 323.152 of the Revised Code,  311
the form shall contain a statement that signing the application  312
constitutes a delegation of authority by the applicant to the  313
tax commissioner or the county auditor, individually or in  314
consultation with each other, to examine any tax or financial  315
records relating to the income of the applicant as stated on the  316
application for the purpose of determining eligibility for the  317
H. B. No. 266  Page 12
As Introduced
exemption or a possible violation of division (D) or (E) of this  318
section.  319
       (B) A late application for a tax reduction for the year  320
preceding the year in which an original application is filed, or  321
for a reduction in manufactured home taxes for the year in which  322
an original application is filed, may be filed with the original  323
application. If the county auditor determines the information  324
contained in the late application is correct, the auditor shall  325
determine the amount of the reduction in taxes to which the  326
applicant would have been entitled for the preceding tax year  327
had the applicant's application been timely filed and approved  328
in that year.  329
       The amount of such reduction shall be treated by the  330
auditor as an overpayment of taxes by the applicant and shall be  331
refunded in the manner prescribed in section 5715.22 of the  332
Revised Code for making refunds of overpayments. The county  333
auditor shall certify the total amount of the reductions in  334
taxes made in the current year under this division to the tax  335
commissioner, who shall treat the full amount thereof as a  336
reduction in taxes for the preceding tax year and shall make  337
reimbursement to the county therefor in the manner prescribed by  338
section 323.156 of the Revised Code, from money appropriated for  339
that purpose.  340
       (C)(1) If, in any year after an application has been filed  341
under division (A)(1) or (2) of this section, the owner does not  342
qualify for a reduction in taxes on the homestead or on the  343
manufactured or mobile home set forth on such application, the  344
owner shall notify the county auditor that the owner is not  345
qualified for a reduction in taxes.  346
       (2) If, in any year after an application has been filed  347
H. B. No. 266  Page 13
As Introduced
under division (A)(1) of this section, the occupant of a  348
homestead in a housing cooperative does not qualify for a  349
reduction in taxes on the homestead, the occupant shall notify  350
the county auditor that the occupant is not qualified for a  351
reduction in taxes or file a new application under division (A)  352
(1) of this section.  353
       (3) If the county auditor or county treasurer discovers  354
that an owner of property or occupant of a homestead in a  355
housing cooperative not entitled to the reduction in taxes under  356
division (A), or (B), or (C) of section 323.152 of the Revised  357
Code failed to notify the county auditor as required by division  358
(C)(1) or (2) of this section, a charge shall be imposed against  359
the property in the amount by which taxes were reduced under  360
that division for each tax year the county auditor ascertains  361
that the property was not entitled to the reduction and was  362
owned by the current owner or, in the case of a homestead in a  363
housing cooperative, occupied by the current occupant. Interest  364
shall accrue in the manner prescribed by division (B) of section  365
323.121 or division (G)(2) of section 4503.06 of the Revised  366
Code on the amount by which taxes were reduced for each such tax  367
year as if the reduction became delinquent taxes at the close of  368
the last day the second installment of taxes for that tax year  369
could be paid without penalty. The county auditor shall notify  370
the owner or occupant, by ordinary mail, of the charge, of the  371
owner's or occupant's right to appeal the charge, and of the  372
manner in which the owner or occupant may appeal. The owner or  373
occupant may appeal the imposition of the charge and interest by  374
filing an appeal with the county board of revision not later  375
than the last day prescribed for payment of real and public  376
utility property taxes under section 323.12 of the Revised Code  377
following receipt of the notice and occurring at least ninety  378
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As Introduced
days after receipt of the notice. The appeal shall be treated in  379
the same manner as a complaint relating to the valuation or  380
assessment of real property under Chapter 5715. of the Revised  381
Code. The charge and any interest shall be collected as other  382
delinquent taxes.  383
       (4) Each year during January, the county auditor shall  384
furnish by ordinary mail a continuing application to each person  385
receiving a reduction under division (A) or (C) of section  386
323.152 of the Revised Code. The continuing application shall be  387
used to report changes in total income, ownership, occupancy,  388
disability, and other information earlier furnished the auditor  389
relative to the reduction in taxes on the property. The  390
continuing application shall be returned to the auditor not  391
later than the thirty-first day of December; provided, that if  392
such changes do not affect the status of the homestead exemption  393
or the amount of the reduction to which the owner is entitled  394
under division (A) or (C) of section 323.152 of the Revised Code  395
or to which the occupant is entitled under section 323.159 of  396
the Revised Code, the application does not need to be returned.  397
       (5) Each year during February, the county auditor, except  398
as otherwise provided in this paragraph, shall furnish by  399
ordinary mail an original application to the owner, as of the  400
first day of January of that year, of a homestead or a  401
manufactured or mobile home that transferred during the  402
preceding calendar year and that qualified for and received a  403
reduction in taxes under division (B) of section 323.152 of the  404
Revised Code for the preceding tax year. In order to receive the  405
reduction under that division, the owner shall file the  406
application with the county auditor not later than the thirty-  407
first day of December. If the application is not timely filed,  408
the auditor shall not grant a reduction in taxes for the  409
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As Introduced
homestead for the current year, and shall notify the owner that  410
the reduction in taxes has not been granted, in the same manner  411
prescribed under section 323.154 of the Revised Code for  412
notification of denial of an application. Failure of an owner to  413
receive an application does not excuse the failure of the owner  414
to file an original application. The county auditor is not  415
required to furnish an application under this paragraph for any  416
homestead for which application has previously been made on a  417
form incorporated into any form used by the county auditor to  418
administer the tax law in respect to the conveyance of real  419
property or of used manufactured homes or used mobile homes, and  420
an owner who previously has applied on such a form is not  421
required to return an application furnished under this  422
paragraph.  423
       (D) No person shall knowingly make a false statement for  424
the purpose of obtaining a reduction in the person's real  425
property or manufactured home taxes under section 323.152 of the  426
Revised Code.  427
       (E) No person shall knowingly fail to notify the county  428
auditor of changes required by division (C) of this section that  429
have the effect of maintaining or securing a reduction in taxes  430
under section 323.152 of the Revised Code.  431
       (F) No person shall knowingly make a false statement or  432
certification attesting to any person's physical or mental  433
condition for purposes of qualifying such person for tax relief  434
pursuant to sections 323.151 to 323.159 of the Revised Code.  435
       Sec. 323.156. (A) Within thirty days after a settlement of  436
taxes under divisions (A) and (C) of section 321.24 of the  437
Revised Code, the county treasurer shall certify to the tax  438
commissioner one-half of the total amount of taxes on real  439
H. B. No. 266  Page 16
As Introduced
property that were reduced pursuant to section 323.152 of the  440
Revised Code for the preceding tax year. The commissioner,  441
within thirty days of the receipt of such certifications, shall  442
provide for payment to the county treasurer, from the general  443
revenue fund, of the amount certified, which shall be credited  444
upon receipt to the county's undivided income tax fund, and an  445
amount equal to two per cent of the amount by which taxes were  446
reduced, which shall be credited upon receipt to the county  447
general fund as a payment to the county auditor and treasurer  448
for the costs of administering the exemption provided under  449
sections 323.151 to 323.159 of the Revised Code.  450
       (B) On or before the second Monday in September of each  451
year, the county treasurer shall certify to the tax commissioner  452
the total amount by which the manufactured home taxes levied in  453
that year were reduced pursuant to division divisions (B) and  454
(C) of section 323.152 of the Revised Code, as evidenced by the  455
certificates of reduction and the tax duplicate certified to the  456
county treasurer by the county auditor. The commissioner, within  457
ninety days after the receipt of such certifications, shall  458
provide for payment to the county treasurer, from the general  459
revenue fund, of the amount certified, which shall be credited  460
upon receipt to the county's undivided income tax fund, and an  461
amount equal to two per cent of the amount by which taxes were  462
reduced, which shall be credited upon receipt to the county  463
general fund as a payment to the county auditor and treasurer  464
for the costs of administering the exemption provided under  465
sections 323.151 to 323.159 of the Revised Code.  466
       (C) Immediately upon receipt of funds into the county  467
undivided income tax fund under this section, the auditor shall  468
distribute the full amount thereof among the taxing districts in  469
the county as though the total had been paid as taxes by each  470
H. B. No. 266  Page 17
As Introduced
person for whom taxes were reduced under sections 323.151 to  471
323.159 of the Revised Code.  472
       Section 2. That existing sections 323.152, 323.153, and  473
323.156 of the Revised Code are hereby repealed.  474
       Section 3. Section 323.152 of the Revised Code is  475
presented in this act as a composite of the section as amended  476
by both H.B. 33 and S.B. 43 of the 135th General Assembly. The  477
General Assembly, applying the principle stated in division (B)  478
of section 1.52 of the Revised Code that amendments are to be  479
harmonized if reasonably capable of simultaneous operation,  480
finds that the composite is the resulting version of the section  481
in effect prior to the effective date of the section as  482
presented in this act.  483