HB 483

As Introduced
136th General Assembly
   Regular Session  H. B. No. 483
       2025-2026
  Representatives Mathews, A., Williams
       Cosponsors: Representatives Glassburn, Hall, T., John, Miller, K.
  To amend sections 319.202, 319.302, 323.155,  1
  323.158, 4503.0610, and 5323.02 and to enact  2
  sections 323.21 and 323.22 of the Revised Code  3
  to allow eligible homeowners to defer the  4
  payment of a portion of their property taxes.  5
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That sections 319.202, 319.302, 323.155,  6
323.158, 4503.0610, and 5323.02 be amended and sections 323.21  7
and 323.22 of the Revised Code be enacted to read as follows:  8
     Sec. 319.202. Before the county auditor indorses any real  9
property conveyance or manufactured or mobile home conveyance  10
presented to the auditor pursuant to section 319.20 of the  11
Revised Code or registers any manufactured or mobile home  12
conveyance pursuant to section 4503.061 of the Revised Code, the  13
grantee or the grantee's representative shall submit, either  14
electronically or three written copies of, a statement, in the  15
form prescribed by the tax commissioner, and other information  16
as the county auditor may require, declaring the value of real  17
property or manufactured or mobile home conveyed, except that  18
when the transfer is exempt under division (G)(3) of section  19
319.54 of the Revised Code only a statement of the reason for  20
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the exemption shall be required. Each statement submitted under  21
this section shall contain the information required under  22
divisions (A), (B), and (C) of this section.  23
       (A) Each statement submitted under this section shall  24
include or otherwise be accompanied by a statement advising the  25
grantee of the eligibility requirements for the reduction in  26
taxes authorized under division (B) of section 323.152 of the  27
Revised Code and of the duty imposed by division (C)(1) of  28
section 323.153 of the Revised Code on the grantee to notify the  29
county auditor if the grantee no longer qualifies for the  30
reduction.  31
       (B) Each statement submitted under this section shall  32
either:  33
       (1) Contain an affirmation by the grantee that the grantor  34
has been asked by the grantee or the grantee's representative  35
whether to the best of the grantor's knowledge either the  36
preceding or the current year's taxes on the real property or  37
the current or following year's taxes on the manufactured or  38
mobile home conveyed will be reduced under division (A) of  39
section 323.152 or under section 4503.065 of the Revised Code  40
and that the grantor indicated that to the best of the grantor's  41
knowledge the taxes will not be so reduced; or  42
       (2) Be accompanied by a sworn or affirmed instrument  43
stating:  44
       (a) To the best of the grantor's knowledge the real  45
property or the manufactured or mobile home that is the subject  46
of the conveyance is eligible for and will receive a reduction  47
in taxes for or payable in the current year under division (A)  48
of section 323.152 or under section 4503.065 of the Revised Code  49
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As Introduced
and that the reduction or reductions will be reflected in the  50
grantee's taxes;  51
       (b) The estimated amount of such reductions that will be  52
reflected in the grantee's taxes;  53
       (c) That the grantor and the grantee have considered and  54
accounted for the total estimated amount of such reductions to  55
the satisfaction of both the grantee and the grantor. The  56
auditor shall indorse the instrument, return it to the grantee  57
or the grantee's representative, and provide a copy of the  58
indorsed instrument to the grantor or the grantor's  59
representative.  60
       (C) Each For the conveyance of real property, each  61
statement submitted under this section shall either:  62
       (1) Contain an affirmation by the grantee that the grantor  63
has been asked by the grantee or the grantee's representative  64
whether to the best of the grantor's knowledge the real property  65
conveyed qualified for the current agricultural use valuation  66
under section 5713.30 of the Revised Code either for the  67
preceding or the current year and that the grantor indicated  68
that to the best of the grantor's knowledge the property  69
conveyed was not so qualified; or  70
       (2) Be accompanied by a sworn or affirmed instrument  71
stating:  72
       (a) To That, to the best of the grantor's knowledge the  73
real property conveyed was qualified for the current  74
agricultural use valuation under section 5713.30 of the Revised  75
Code either for the preceding or the current year;  76
       (b) To the extent that the property will not continue to  77
qualify for the current agricultural use valuation either for  78
H. B. No. 483  Page 4
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the current or the succeeding year, that the property will be  79
subject to a recoupment charge equal to the tax savings in  80
accordance with section 5713.34 of the Revised Code;  81
       (c) That the grantor and the grantee have considered and  82
accounted for the total estimated amount of such recoupment, if  83
any, to the satisfaction of both the grantee and the grantor.  84
The auditor shall indorse the instrument, forward it to the  85
grantee or the grantee's representative, and provide a copy of  86
the indorsed instrument to the grantor or the grantor's  87
representative.  88
       (D) For the conveyance of real property or a manufactured  89
or mobile home presented to the auditor under section 319.20 of  90
the Revised Code, each statement submitted under this section  91
shall either:  92
       (1) Contain an affirmation by the grantee that the grantor  93
has been asked by the grantee or the grantee's representative  94
whether, to the best of the grantor's knowledge, payment of  95
taxes charged against the real property or manufactured or  96
mobile home conveyed for the current or any preceding year has  97
been deferred under section 323.21 of the Revised Code and  98
whether, to the best of the grantor's knowledge, those taxes  99
remain unpaid at the time of the conveyance, and that the  100
grantor indicated that payment of taxes was not so deferred, or  101
that payment was deferred but the taxes have been repaid; or  102
       (2) Be accompanied by a sworn or affirmed instrument  103
stating:  104
       (a) That, to the best of the grantor's knowledge, payment  105
of taxes charged against the real property or manufactured or  106
mobile home conveyed for the current or any preceding year has  107
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been deferred under section 323.21 of the Revised Code and those  108
taxes remain unpaid;  109
       (b) That the grantor and the grantee have considered and  110
accounted for the total estimated amount of the unpaid deferred  111
taxes, if any, to the satisfaction of both the grantee and the  112
grantor.  113
       The county auditor shall endorse the instrument, forward  114
it to the grantee or the grantee's representative, and provide a  115
copy of the endorsed instrument to the grantor or the grantor's  116
representative.  117
       (E) The grantor shall pay the fee required by division (G)  118
(3) of section 319.54 of the Revised Code; and, in the event the  119
board of county commissioners of the county has levied a real  120
property or a manufactured home transfer tax pursuant to Chapter  121
322. of the Revised Code, the amount required by the real  122
property or manufactured home transfer tax so levied. If the  123
conveyance is exempt from the fee provided for in division (G)  124
(3) of section 319.54 of the Revised Code and the tax, if any,  125
levied pursuant to Chapter 322. of the Revised Code, the reason  126
for such exemption shall be shown on the statement. "Value"  127
means, in the case of any deed or certificate of title not a  128
gift in whole or part, the amount of the full consideration  129
therefor, paid or to be paid for the real estate or manufactured  130
or mobile home described in the deed or title, including the  131
amount of any mortgage or vendor's lien thereon. If property  132
sold under a land installment contract is conveyed by the seller  133
under such contract to a third party and the contract has been  134
of record at least twelve months prior to the date of  135
conveyance, "value" means the unpaid balance owed to the seller  136
under the contract at the time of the conveyance, but the  137
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statement shall set forth the amount paid under such contract  138
prior to the date of conveyance. In the case of a gift in whole  139
or part, "value" means the estimated price the real estate or  140
manufactured or mobile home described in the deed or certificate  141
of title would bring in the open market and under the then  142
existing and prevailing market conditions in a sale between a  143
willing seller and a willing buyer, both conversant with the  144
property and with prevailing general price levels. No person  145
shall willfully falsify the value of property conveyed.  146
       (E)(F) The auditor shall indorse each conveyance on its  147
face to indicate the amount of the conveyance fee and compliance  148
with this section and if the property is residential rental  149
property include a statement that the grantee shall file with  150
the county auditor the information required under division (A)  151
or (C) of section 5323.02 of the Revised Code. The auditor shall  152
retain the original copy of the statement of value, forward to  153
the tax commissioner one copy on which shall be noted the most  154
recent assessed value of the property, and furnish one copy to  155
the grantee or the grantee's representative.  156
       (F)(G) In order to achieve uniform administration and  157
collection of the transfer fee required by division (G)(3) of  158
section 319.54 of the Revised Code, the tax commissioner shall  159
adopt and promulgate rules for the administration and  160
enforcement of the levy and collection of such fee.  161
       (G)(H) As used in this section, "residential rental  162
property" has the same meaning as in section 5323.01 of the  163
Revised Code.  164
       Sec. 319.302. (A)(1) Real property that is not intended  165
primarily for use in a business activity shall qualify for a  166
partial exemption from real property taxation. For purposes of  167
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this partial exemption, "business activity" includes all uses of  168
real property, except farming; leasing property for farming;  169
occupying or holding property improved with single-family, two-  170
family, or three-family dwellings; leasing property improved  171
with single-family, two-family, or three-family dwellings; or  172
holding vacant land that the county auditor determines will be  173
used for farming or to develop single-family, two-family, or  174
three-family dwellings. For purposes of this partial exemption,  175
"farming" does not include land used for the commercial  176
production of timber that is receiving the tax benefit under  177
section 5713.23 or 5713.31 of the Revised Code and all  178
improvements connected with such commercial production of  179
timber.  180
       (2) Each year, the county auditor shall review each parcel  181
of real property to determine whether it qualifies for the  182
partial exemption provided for by this section as of the first  183
day of January of the current tax year.  184
       (B) After complying with section 319.301 of the Revised  185
Code, the county auditor shall reduce the remaining sums to be  186
levied by qualifying levies against each parcel of real property  187
that is listed on the general tax list and duplicate of real and  188
public utility property for the current tax year and that  189
qualifies for partial exemption under division (A) of this  190
section, and against each manufactured and mobile home that is  191
taxed pursuant to division (D)(2) of section 4503.06 of the  192
Revised Code and that is on the manufactured home tax list for  193
the current tax year, by ten per cent, to provide a partial  194
exemption for that parcel or home. For the purposes of this  195
division:  196
       (1) "Qualifying levy" means a levy approved at an election  197
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held before September 29, 2013; a levy within the ten-mill  198
limitation; a levy provided for by the charter of a municipal  199
corporation that was levied on the tax list for tax year 2013; a  200
subsequent renewal of any such levy; or a subsequent substitute  201
for such a levy under section 5705.199 of the Revised Code.  202
       (2) "Qualifying levy" does not include any replacement  203
imposed under section 5705.192 of the Revised Code of any levy  204
described in division (B)(1) of this section.  205
       (C) Except as otherwise provided in sections 323.152,  206
323.158, 323.16, 323.21, 505.06, and 715.263 of the Revised  207
Code, the amount of the taxes remaining after any such reduction  208
shall be the real and public utility property taxes charged and  209
payable on each parcel of real property, including property that  210
does not qualify for partial exemption under division (A) of  211
this section, and the manufactured home tax charged and payable  212
on each manufactured or mobile home, and shall be the amounts  213
certified to the county treasurer for collection. Upon receipt  214
of the real and public utility property tax duplicate, the  215
treasurer shall certify to the tax commissioner the total amount  216
by which the real property taxes were reduced under this  217
section, as shown on the duplicate. Such reduction shall not  218
directly or indirectly affect the determination of the principal  219
amount of notes that may be issued in anticipation of any tax  220
levies or the amount of bonds or notes for any planned  221
improvements. If after application of sections 5705.31 and  222
5705.32 of the Revised Code and other applicable provisions of  223
law, including divisions (F) and (I) of section 321.24 of the  224
Revised Code, there would be insufficient funds for payment of  225
debt charges on bonds or notes payable from taxes reduced by  226
this section, the reduction of taxes provided for in this  227
section shall be adjusted to the extent necessary to provide  228
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As Introduced
funds from such taxes.  229
       (D) The tax commissioner may adopt rules governing the  230
administration of the partial exemption provided for by this  231
section.  232
       (E) The determination of whether property qualifies for  233
partial exemption under division (A) of this section is solely  234
for the purpose of allowing the partial exemption under division  235
(B) of this section.  236
       Sec. 323.155. The tax bill prescribed under section  237
323.131 of the Revised Code shall indicate the net amount of  238
taxes due following the reductions in taxes under sections  239
319.301, 319.302, 319.304, 323.152, and 323.16 of the Revised  240
Code and the deferral of taxes under section 323.21 of the  241
Revised Code.  242
       Any reduction in taxes under section 323.152 of the  243
Revised Code shall be disregarded as income or resources in  244
determining eligibility for any program or calculating any  245
payment under Title LI of the Revised Code.  246
       Sec. 323.158. (A) As used in this section, "qualifying  247
county" means a county to which both of the following apply:  248
       (1) At least one major league professional athletic team  249
plays its home schedule in the county for the season beginning  250
in 1996;  251
       (2) The majority of the electors of the county, voting at  252
an election held in 1996, approved a referendum on a resolution  253
of the board of county commissioners levying a sales and use tax  254
under sections 5739.026 and 5741.023 of the Revised Code.  255
       (B) On or before December 31, 1996, the board of county  256
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commissioners of a qualifying county may adopt a resolution  257
under this section. The resolution shall grant a partial real  258
property tax exemption to each homestead in the county that also  259
receives the tax reduction under division (B) of section 323.152  260
of the Revised Code. The partial exemption shall take the form  261
of the reduction by a specified percentage each year of the real  262
property taxes on the homestead. The resolution shall specify  263
the percentage, which may be any amount. The board may include  264
in the resolution a condition that the partial exemption will  265
apply only upon the receipt by the county of additional revenue  266
from a source specified in the resolution. The resolution shall  267
specify the tax year in which the partial exemption first  268
applies, which may be the tax year in which the resolution takes  269
effect as long as the resolution takes effect before the county  270
auditor certifies the tax duplicate of real and public utility  271
property for that tax year to the county treasurer. Upon  272
adopting the resolution, the board shall certify copies of it to  273
the county auditor and the tax commissioner.  274
       (C) After complying with sections 319.301, 319.302, and  275
323.152 of the Revised Code, the county auditor shall reduce the  276
remaining sum to be levied against a homestead by the percentage  277
called for in the resolution adopted under division (B) of this  278
section. The auditor shall certify the amount of taxes remaining  279
after the reduction to the county treasurer for collection as  280
the real property taxes charged and payable on the homestead,  281
subject to the deferral of taxes under section 323.21 of the  282
Revised Code.  283
       (D) For each tax year, the county auditor shall certify to  284
the board of county commissioners the total amount by which real  285
property taxes were reduced under this section. At the time of  286
each semi-annual settlement of real property taxes between the  287
H. B. No. 483  Page 11
As Introduced
county auditor and county treasurer, the board of county  288
commissioners shall pay to the auditor one-half of that total  289
amount. Upon receipt of the payment, the county auditor shall  290
distribute it among the various taxing districts in the county  291
as if it had been levied, collected, and settled as real  292
property taxes. The board of county commissioners shall make the  293
payment from the county general fund or from any other county  294
revenue that may be used for that purpose. In making the  295
payment, the board may use revenue from taxes levied by the  296
county to provide additional general revenue under sections  297
5739.021 and 5741.021 of the Revised Code or to provide  298
additional revenue for the county general fund under sections  299
5739.026 and 5741.023 of the Revised Code.  300
       (E) The partial exemption under this section shall not  301
directly or indirectly affect the determination of the principal  302
amount of notes that may be issued in anticipation of a tax levy  303
or the amount of securities that may be issued for any permanent  304
improvements authorized in conjunction with a tax levy.  305
       (F) At any time, the board of county commissioners may  306
adopt a resolution amending or repealing the partial exemption  307
granted under this section. Upon adopting a resolution amending  308
or repealing the partial exemption, the board shall certify  309
copies of it to the county auditor and the tax commissioner. The  310
resolution shall specify the tax year in which the amendment or  311
repeal first applies, which may be the tax year in which the  312
resolution takes effect as long as the resolution takes effect  313
before the county auditor certifies the tax duplicate of real  314
and public utility property for that tax year to the county  315
treasurer.  316
       (G) If a person files a late application for a tax  317
H. B. No. 483  Page 12
As Introduced
reduction under division (B) of section 323.152 of the Revised  318
Code for the preceding year, and is granted the reduction, the  319
person also shall receive the reduction under this section for  320
the preceding year. The county auditor shall credit the amount  321
of the reduction against the person's current year taxes, and  322
shall include the amount of the reduction in the amount  323
certified to the board of county commissioners under division  324
(D) of this section.  325
       Sec. 323.21. (A) As used in this section:  326
       (1) "Eligible homeowner" means an individual who owns and  327
occupies a qualifying homestead, or occupies a qualifying  328
homestead in a housing cooperative, and whose total income does  329
not exceed the income threshold for the tax year in which  330
application for deferral in taxes is made.  331
       (2) "Qualifying homestead" means a homestead, as that term  332
is defined in section 323.151 of the Revised Code, or a  333
manufactured home or mobile home, as those terms are defined in  334
section 4503.064 of the Revised Code, that is owned and occupied  335
as a home by an individual whose domicile is in this state and  336
that has a true value, as listed on the tax list for the tax  337
year in which application for deferral in taxes is made, of not  338
more than seven hundred fifty thousand dollars.  339
       (3) "Total income" means modified adjusted gross income,  340
as that term is defined in section 5747.01 of the Revised Code,  341
of the individual and, if the individual files a joint return  342
under section 5747.08 of the Revised Code, the individual's  343
spouse for the year preceding the year in which application for  344
a deferral in taxes is made.  345
       (4) "Income threshold" means one of the following:  346
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As Introduced
        (a) For tax year 2026, in the case of real property, or  347
tax year 2027, in the case of manufactured or mobile homes  348
listed on the manufactured home tax list, six hundred thousand  349
dollars for an individual and an individual's spouse who file a  350
joint return or two hundred fifty thousand dollars for all other  351
individuals;  352
        (b) For each ensuing tax year, the applicable income  353
threshold for the immediately preceding tax year multiplied by  354
one hundred three per cent.  355
        (5) In the case of real property, "current taxes" means  356
current taxes, as defined in section 323.01 of the Revised Code,  357
less any reduction under section 319.301, 319.302, 323.152, or  358
323.158 of the Revised Code. In the case of a manufactured or  359
mobile home listed on the manufactured home tax list, "current  360
taxes" means current taxes, as defined in section 4503.06 of the  361
Revised Code, less any reduction under section 4503.065 or  362
4503.0610 or division (B) of section 323.152 of the Revised  363
Code.  364
        (6) "Housing cooperative" has the same meaning as in  365
section 323.151 of the Revised Code.  366
        (7) "County land reutilization corporation," "electing  367
subdivision," and "land reutilization program" have the same  368
meanings as in section 5722.01 of the Revised Code.  369
        (B)(1) An eligible homeowner may defer the payment of  370
taxes charged against a qualifying homestead owned and occupied,  371
or qualifying homestead in a housing cooperative occupied, by  372
the eligible homeowner. To obtain a deferral, the eligible  373
homeowner shall apply to the county auditor of the county in  374
which the qualifying homestead is located, in the manner  375
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prescribed by the auditor. The tax commissioner shall prescribe  376
forms for the application. The eligible homeowner may file an  377
application for deferral only in a calendar year in which  378
section 5715.24 of the Revised Code applies to the county in  379
which the qualifying homestead is located and not later than  380
December 31, 2033. The application shall be filed on or before  381
the thirty-first day of December of any such year, and shall  382
first apply to the tax year in which the application is filed  383
and the two following tax years, in the case of real property,  384
or to the three tax years following the year in which the  385
application is filed, in the case of a manufactured or mobile  386
home listed on the manufactured home tax list.  387
       (2) The county auditor shall approve or deny an  388
application for deferral and shall so notify the applicant  389
within thirty days after receipt whether the application is  390
approved or denied. If an applicant believes that an application  391
for deferral has been improperly denied, the applicant may file  392
an appeal with the county board of revision not later than sixty  393
days after the notification is issued. The appeal shall be  394
treated in the same manner as a complaint relating to the  395
valuation or assessment of real property under Chapter 5715. of  396
the Revised Code.  397
       (C)(1) For the tax year for which an application for  398
deferral of taxes is approved under this section and for the two  399
succeeding years, the county auditor shall determine the amount  400
to be deferred, which shall equal the following amounts:  401
       (a) For the first tax year for which an application is  402
approved under this section, the amount by which the current  403
taxes charged against the qualifying homestead for that tax year  404
exceed one hundred twenty per cent of the current taxes charged  405
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As Introduced
against the qualifying homestead for the preceding tax year;  406
       (b) For the following two tax years, one-half of the  407
amount calculated in division (C)(1)(a) of this section.  408
       (2) The auditor shall enter the amount deferred as a  409
notation on the tax list and add that amount to the total taxes  410
that were deferred in any preceding tax year and that have not  411
been paid. Interest shall accrue on all amounts deferred at the  412
rate of three per cent per annum. Deferred taxes and interest do  413
not constitute unpaid or delinquent taxes for purposes of  414
Chapter 321., 323., 4503., or 5721. of the Revised Code, unless  415
the deferred taxes and interest are not paid when due as  416
prescribed by division (E) of this section.  417
       (3) The total amount of taxes deferred under this section,  418
plus interest, that remain unpaid for all tax years shall not  419
exceed ten per cent of the true value in money of the qualifying  420
homestead. If the accrual of interest results in the total taxes  421
deferred plus interest to exceed that limit, the taxpayer shall  422
thereafter pay the interest due on such deferred taxes within  423
thirty days of its accrual so that the total taxes deferred plus  424
interest does not exceed that limit.  425
       (D) For each tax year for which taxes are deferred under  426
this section, the county auditor shall provide a notice to the  427
taxpayer stating the amount of taxes deferred for that year, the  428
total amount of deferred taxes for all tax years that remain  429
unpaid, and the total amount of interest that has accrued on  430
those taxes. The notice shall also inform the taxpayer that the  431
auditor will accept voluntary payments of deferred taxes and  432
interest, in accordance with division (F) of this section.  433
       (E) Any taxes and interest deferred under this section  434
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shall be payable on the day taxes are due under section 323.12  435
or 4503.06 of the Revised Code that next follows either of the  436
following events:  437
       (1) The death of the eligible homeowner, unless title to  438
the qualifying homestead is conveyed to that individual's  439
surviving spouse upon or as the result of the individual's  440
death;  441
       (2) The sale or other conveyance of the qualifying  442
homestead.  443
       The deferred taxes and interest shall be collected in the  444
same manner as current taxes are collected. Upon receipt of such  445
amounts, the county treasurer shall transfer the amounts to the  446
treasurer of state, who shall deposit the amounts in the  447
property tax deferral revolving fund created in section 323.22  448
of the Revised Code.  449
       If such taxes and interest are not paid when due, they  450
constitute unpaid taxes for the purposes of Chapter 323. or  451
4503. of the Revised Code.  452
       (F) An eligible homeowner may pay all or a portion of  453
taxes deferred under this section, and of the interest accrued  454
thereon, before those amounts become payable under division (E)  455
of this section. Any such payment shall be applied first against  456
the accrued interest, with any remainder applied against the  457
deferred taxes. Such a payment does not affect the eligible  458
homeowner's continued eligibility for deferral under this  459
section. The county treasurer shall collect payments made under  460
this division and transfer the amounts to the treasurer of  461
state, who shall deposit the amounts in the property tax  462
deferral revolving fund created in section 323.22 of the Revised  463
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Code.  464
        (G) If property upon which deferred taxes are due and  465
payable under this section is conveyed to a county land  466
reutilization corporation or an electing subdivision for  467
incorporation into the corporation's or subdivision's land  468
reutilization program, the title passes free and clear of the  469
lien for such deferred taxes, and the lien shall be  470
extinguished.  471
        Sec. 323.22. (A) The property tax deferral revolving fund  472
is created in the state treasury. The fund consists of money  473
appropriated to it and of deferred taxes, and accrued interest  474
thereon, credited to it pursuant to section 323.21 of the  475
Revised Code.  476
        (B)(1) Within thirty days after a settlement of taxes  477
under divisions (A) and (C) of section 321.24 of the Revised  478
Code, the county treasurer shall certify to the tax commissioner  479
one-half of the total amount of taxes on real property that were  480
deferred pursuant to section 323.21 of the Revised Code for the  481
preceding tax year and that had not been deferred under that  482
section for any preceding year. The commissioner, within thirty  483
days of the receipt of such certifications, shall provide for  484
payment to the county treasurer, from the property tax deferral  485
revolving fund, of the amount certified, which shall be credited  486
upon receipt to the county's undivided income tax fund.  487
        (2) On or before the second Monday in September of each  488
year, the county treasurer shall certify to the tax commissioner  489
the total amount of manufactured home taxes levied in that year  490
that were deferred pursuant to section 323.21 of the Revised  491
Code and that had not been deferred under that section for any  492
preceding year. The commissioner, within ninety days after the  493
H. B. No. 483  Page 18
As Introduced
receipt of such certifications, shall provide for payment to the  494
county treasurer, from the property tax deferral revolving fund,  495
of the amount certified, which shall be credited upon receipt to  496
the county's undivided income tax fund.  497
       (3) Immediately upon receipt of funds into the county  498
undivided income tax fund under this section, the auditor shall  499
distribute the full amount thereof among the taxing districts in  500
the county as though the total had been paid as taxes by each  501
person for whom taxes were deferred under section 323.21 of the  502
Revised Code.  503
       (C) If the total amount in the property tax deferral  504
revolving fund is insufficient to make all payments and  505
transfers under division (B) of this section at the times the  506
payments are to be made, the director of budget and management  507
shall transfer from the general revenue fund to the property tax  508
deferral revolving fund the amount necessary to make those  509
payments and transfers. When the total amount in the fund is  510
sufficient to make all such payments and transfers required  511
under this section, the director of budget and management may  512
periodically transfer any amount of interest payments credited  513
to the fund to the general revenue fund.  514
       Sec. 4503.0610. (A) If a board of county commissioners  515
adopts a resolution granting a partial real property tax  516
exemption under section 323.158 of the Revised Code, it also  517
shall adopt a resolution under this section granting a partial  518
manufactured home tax exemption. The partial exemption shall  519
take the form of a reduction each year in the manufactured home  520
tax charged against each manufactured home in the county under  521
section 4503.06 of the Revised Code, by the same percentage by  522
which real property taxes were reduced for the preceding year in  523
H. B. No. 483  Page 19
As Introduced
the resolution adopted under section 323.158 of the Revised  524
Code. Upon adopting the resolution under this section, the board  525
shall certify copies of it to the county auditor and the tax  526
commissioner.  527
       (B) After complying with sections 319.304, 4503.06, and  528
4503.065 of the Revised Code, the county auditor shall reduce  529
the remaining sum to be levied against a manufactured home by  530
the percentage called for in the resolution adopted under  531
division (A) of this section. The auditor shall certify the  532
amount of tax remaining after the reduction to the county  533
treasurer for collection as the manufactured home tax charged  534
and payable on the manufactured home, subject to the deferral of  535
taxes under section 323.21 of the Revised Code.  536
       (C) For each tax year, the county auditor shall certify to  537
the board of county commissioners the total amount by which  538
manufactured home taxes are reduced under this section. At the  539
time of each semi-annual distribution of manufactured home taxes  540
in the county, the board shall pay to the auditor one-half of  541
that total amount. Upon receipt of the payment, the auditor  542
shall distribute it among the various taxing districts in the  543
county as though it had been levied and collected as  544
manufactured home taxes. The board shall make the payment from  545
the county general fund or from any other county revenue that  546
may be used for that purpose.  547
       (D) If a board of county commissioners repeals a  548
resolution adopted under section 323.158 of the Revised Code, it  549
also shall repeal the resolution adopted under this section.  550
       Sec. 5323.02. (A) An owner of residential rental property  551
shall file with the county auditor of the county in which the  552
property is located the following information:  553
H. B. No. 483  Page 20
As Introduced
       (1) The name, address, and telephone number of the owner;  554
       (2) If the residential rental property is owned by a  555
trust, business trust, estate, partnership, limited partnership,  556
limited liability company, association, corporation, or any  557
other business entity, the name, address, and telephone number  558
of the following:  559
       (a) A trustee, in the case of a trust or business trust;  560
       (b) The executor or administrator, in the case of an  561
estate;  562
       (c) A general partner, in the case of a partnership or a  563
limited partnership;  564
       (d) A member, manager, or officer, in the case of a  565
limited liability company;  566
       (e) An associate, in the case of an association;  567
       (f) An officer, in the case of a corporation;  568
       (g) A member, manager, or officer, in the case of any  569
other business entity.  570
       (3) The street address and permanent parcel number of the  571
residential rental property.  572
       (B) The information required under division (A) of this  573
section shall be filed and maintained on the tax list or the  574
real property record.  575
       (C) An owner of residential rental property shall update  576
the information required under division (A) of this section  577
within sixty days after any change in the information occurs.  578
       (D) The county auditor shall provide an owner of  579
residential rental property located in a county that has a  580
H. B. No. 483  Page 21
As Introduced
population of more than two hundred thousand according to the  581
most recent decennial census with notice pursuant to division  582
(B) of section 323.131 of the Revised Code of the requirement to  583
file the information required under division (A) of this section  584
and the requirement to update that information under division  585
(C) of this section.  586
       (E) The owner of residential real property shall comply  587
with the requirements under divisions (A) and (C) of this  588
section within sixty days after receiving the notice provided  589
under division (D) of this section, division (E)(F) of section  590
319.202, or division (B) of section 323.131 of the Revised Code.  591
       (F) Any agent designated by the owner to manage the  592
property on the owner's behalf may file or update any  593
information, or do anything otherwise required by this section,  594
on the owner's behalf.  595
       Section 2. That existing sections 319.202, 319.302,  596
323.155, 323.158, 4503.0610, and 5323.02 of the Revised Code are  597
hereby repealed.  598
       Section 3. The amendment or enactment by this act of  599
sections 319.202, 319.302, 323.155, 323.158, 323.21, 323.22,  600
4503.0610, and 5323.02 of the Revised Code apply to tax year  601
2026, in the case of real property, or tax year 2027, in the  602
case of manufactured or mobile homes on the manufactured home  603
tax list.  604