SB 275

As Introduced
136th General Assembly
   Regular Session  S. B. No. 275
       2025-2026
  Senators Craig, Reynolds
  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
the exemption shall be required. Each statement submitted under        21
S. B. No. 275  Page 2
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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 That, to the best of the grantor's knowledge, the  45
real property or the manufactured or mobile home that is the  46
subject of the conveyance is eligible for and will receive a  47
reduction in taxes for or payable in the current year under  48
division (A) of section 323.152 or under section 4503.065 of the  49
Revised Code and that the reduction or reductions will be  50
S. B. No. 275  Page 3
As Introduced
reflected in the 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
the current or the succeeding year, that the property will be  79
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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
been deferred under section 323.21 of the Revised Code and those  108
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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
statement shall set forth the amount paid under such contract  138
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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
this partial exemption, "business activity" includes all uses of  168
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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
held before September 29, 2013; a levy within the ten-mill  198
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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
funds from such taxes.  229
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       (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
commissioners of a qualifying county may adopt a resolution  257
under this section. The resolution shall grant a partial real  258
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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
county auditor and county treasurer, the board of county  288
commissioners shall pay to the auditor one-half of that total  289
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As Introduced
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
reduction under division (B) of section 323.152 of the Revised  318
Code for the preceding year, and is granted the reduction, the  319
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As Introduced
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 homestead, or occupies a homestead in a housing  328
cooperative, and who meets all of the following requirements:  329
       (a) The individual is permanently and totally disabled or  330
has a total income that does not exceed two hundred fifty per  331
cent of the federal poverty level.  332
       (b) The individual has continuously owned and occupied the  333
homestead, or occupied the homestead in a housing cooperative,  334
for at least one full year immediately preceding the first day  335
of the tax year for which the deferral of taxes is sought under  336
this section with respect to the homestead.  337
       (c) The individual does not owe delinquent taxes with  338
respect to the homestead, unless such taxes are the subject of a  339
valid delinquent tax contract under section 323.31 of the  340
Revised Code for which the county treasurer has not made a  341
certification to the county auditor that the delinquent tax  342
contract has become void.  343
       (2) "Homestead" means a homestead, as that term is defined  344
in section 323.151 of the Revised Code, or a manufactured home  345
or mobile home, as those terms are defined in section 4503.064  346
of the Revised Code, that is owned and occupied as a home by an  347
individual whose domicile is in this state and that, in either  348
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As Introduced
case, meets both of the following requirements:  349
       (a) The property is not subject to a life estate or  350
encumbered by a federal tax lien or a lien created pursuant to a  351
reverse mortgage transaction, as that term is defined in 15  352
U.S.C. 1602.  353
       (b) The total amount of all liens imposed upon the  354
property does not exceed seventy-five per cent of the true value  355
in money of the property, as determined by the county auditor  356
for the tax year for which the deferral of taxes is sought.  357
       "Homestead" includes a home that an individual continues  358
to occupy as described in division (E)(3) of this section,  359
provided that the individual qualified for a deferral of taxes  360
under this section before the transfer described in that  361
division.  362
       (3) "Household" means an individual, the individual's  363
spouse, and any other occupant of the individual's homestead  364
who, as of the first day of the tax year for which the deferral  365
of taxes is sought, is eligible to be claimed as a dependent for  366
federal income tax purposes for the taxable year ending in that  367
tax year.  368
       (4) "Total income" means the modified adjusted gross  369
income, as that term is defined in section 5747.01 of the  370
Revised Code, of an individual and the individual's spouse for  371
the year preceding the year in which application for a deferral  372
in taxes is made.  373
       (5) "Federal poverty level" means the income level  374
represented by the poverty guidelines as most recently revised  375
by the United States department of health and human services in  376
accordance with section 673(2) of the "Omnibus Reconciliation  377
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Act of 1981," 42 U.S.C. 9902, as amended, for a family size  378
equal to the size of an individual's household.  379
        (6) In the case of real property, "current taxes" means  380
current taxes, as defined in section 323.01 of the Revised Code,  381
less any reduction under section 319.301, 319.302, 323.152, or  382
323.158 of the Revised Code. In the case of a manufactured or  383
mobile home listed on the manufactured home tax list, "current  384
taxes" means current taxes, as defined in section 4503.06 of the  385
Revised Code, less any reduction under section 4503.065 or  386
4503.0610 or division (B) of section 323.152 of the Revised  387
Code.  388
        (7) In the case of real property, "delinquent taxes" has  389
the same meaning as in section 323.01 of the Revised Code. In  390
the case of a manufactured or mobile home listed on the  391
manufactured home tax list, "delinquent taxes" has the same  392
meaning as in section 4503.06 of the Revised Code. In either  393
case, "delinquent taxes" does not include any taxes deferred  394
under this section, unless those taxes are not paid when due as  395
prescribed by division (E) of this section.  396
        (8) "Permanently and totally disabled" and "housing  397
cooperative" have the same meanings as in section 323.151 of the  398
Revised Code.  399
        (B)(1) An eligible homeowner may defer the payment of  400
taxes charged against a homestead owned and occupied, or  401
homestead in a housing cooperative occupied, by the eligible  402
homeowner. To obtain a deferral, the eligible homeowner shall  403
apply to the county auditor of the county in which the homestead  404
is located, in the manner prescribed by the auditor. The tax  405
commissioner shall prescribe forms for the application. The  406
eligible homeowner shall file the application on or before the  407
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As Introduced
thirty-first day of December of the tax year for which the  408
deferral is sought, in the case of real property, or of the tax  409
year preceding the year for which the deferral is sought, in the  410
case of a manufactured or mobile home listed on the manufactured  411
home tax list.  412
       (2) The county auditor shall approve or deny an  413
application for deferral and shall so notify the applicant  414
within thirty days after receipt whether the application is  415
approved or denied. If an applicant believes that an application  416
for deferral has been improperly denied, the applicant may file  417
an appeal with the county board of revision not later than sixty  418
days after the notification is issued. The appeal shall be  419
treated in the same manner as a complaint relating to the  420
valuation or assessment of real property under Chapter 5715. of  421
the Revised Code.  422
       (C)(1) For each tax year for which an application for  423
deferral of taxes is approved under this section, the county  424
auditor shall determine the amount to be deferred, which shall  425
equal the amount by which the current taxes charged against the  426
homestead exceed one of the following amounts:  427
       (a) If the individual's total income is equal to or less  428
than the federal poverty level, one per cent of the individual's  429
total income;  430
       (b) If the individual's total income exceeds the federal  431
poverty level, but does not exceed one hundred sixty per cent of  432
the federal poverty level, three per cent of the individual's  433
total income;  434
       (c) If the individual's total income exceeds one hundred  435
sixty per cent of the federal poverty level, but does not exceed  436
S. B. No. 275  Page 16
As Introduced
two hundred fifty per cent of the federal poverty level, five  437
per cent of the individual's total income.  438
       (2) The auditor shall enter the amount deferred as a  439
notation on the tax list and add that amount to the total taxes  440
that were deferred in any preceding tax year and that have not  441
been paid. Deferred taxes do not constitute unpaid or delinquent  442
taxes for purposes of Chapter 321., 323., 4503., or 5721. of the  443
Revised Code, and no interest or penalty shall be charged,  444
unless the deferred taxes are not paid when due as prescribed by  445
division (E) of this section.  446
       (D)(1) An application for deferral under this section  447
constitutes a continuing application for each succeeding year  448
that the dwelling is the eligible homeowner's homestead. If, in  449
any year after an application has been filed under this  450
division, an individual does not qualify for a deferral of taxes  451
on the homestead set forth on such application, the owner shall  452
so notify the county auditor.  453
       Each year during January, the county auditor shall furnish  454
by ordinary mail a continuing application to each individual  455
receiving a deferral of taxes under this section. The continuing  456
application shall be used to report changes in ownership,  457
occupancy, total income, and any other information earlier  458
furnished to the auditor relative to the deferral of taxes on  459
the property. The continuing application shall be returned to  460
the auditor not later than the thirty-first day of December,  461
provided that if such changes do not affect the status of the  462
eligible homeowner's eligibility for the deferral of taxes under  463
this section or the computation of the deferral amount under  464
division (C)(1) of this section, the application does not need  465
to be returned.  466
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       With the continuing application, the county auditor shall  467
include a notice to the taxpayer stating the amount of taxes  468
deferred for the immediately preceding year and the total amount  469
of deferred taxes for all tax years that remain unpaid. The  470
notice shall also inform the taxpayer that the auditor will  471
accept voluntary payments of deferred taxes, in accordance with  472
division (G) of this section.  473
       (2) The department of taxation shall establish an  474
automated system through which county auditors can verify the  475
total income of property owners for the purposes of this  476
section.  477
       (3) While an initial application for deferral is pending  478
under division (B) of this section, the property owner may  479
tender to the county treasurer an amount as taxes upon the  480
property computed as if the deferral application were approved  481
as submitted. If the amount tendered is less than the amount of  482
taxes ultimately determined to be due, any late penalty or  483
interest due pursuant to section 323.121 of the Revised Code  484
shall be assessed on the difference. If the amount tendered is  485
greater than the amount of taxes ultimately determined to be  486
due, the overpayment shall be credited or refunded in the same  487
manner prescribed in section 5715.22 of the Revised Code for  488
overpayments made with respect to property tax complaints.  489
       (E) Except as provided in division (F) of this section,  490
any taxes deferred under this section shall be payable on the  491
day that the second installment of taxes is due under section  492
323.12 of the Revised Code for the tax year in which one of the  493
following events occurs or on the day that the second  494
installment of taxes is due under section 4503.06 of the Revised  495
Code for the tax year following the tax year in which one of the  496
S. B. No. 275  Page 18
As Introduced
following events occurs:  497
        (1) The death of the eligible homeowner, unless title to  498
the homestead is conveyed to that individual's surviving spouse  499
or other heir upon or as the result of the individual's death,  500
the surviving spouse or heir submits a new application under  501
division (C) of this section to the county auditor within six  502
months after the date of that death, and the auditor determines  503
that the surviving spouse or heir qualifies as an eligible  504
homeowner;  505
        (2) The homeowner no longer occupies the property as a  506
homestead, unless the homeowner does not occupy the property for  507
medical reasons but retains ownership of the property;  508
        (3) The sale or other conveyance of the homestead, unless  509
the homestead is transferred to a trust or other arrangement  510
that allows the eligible homeowner to continue to occupy the  511
property;  512
        (4) The homeowner's total income exceeds two hundred fifty  513
per cent of the federal poverty level.  514
        The deferred taxes shall be collected in the same manner  515
as current taxes are collected. Upon receipt of such amounts,  516
the county treasurer shall transfer the amounts to the treasurer  517
of state, who shall deposit the amounts in the property tax  518
deferral revolving fund created in section 323.22 of the Revised  519
Code.  520
        If such taxes are not paid when due, they constitute  521
unpaid taxes for the purposes of Chapter 323. or 4503. of the  522
Revised Code.  523
        (F) An individual may apply to the auditor of the county  524
in which the property is located to enter into a payment plan  525
S. B. No. 275  Page 19
As Introduced
for the payment of deferred taxes accrued with respect to that  526
property. The county auditor, upon receipt of such application,  527
shall enter into a written payment plan under this section that  528
allows for the payment of the deferred taxes over a period not  529
exceeding the product obtained by multiplying six months by the  530
number of years for which the taxes were deferred under this  531
section. The payment plan shall specify that the payment plan  532
terminates, and any remaining deferred taxes become payable  533
immediately if the individual sells or otherwise conveys the  534
property or if the individual ceases to occupy the property as a  535
homestead.  536
       (G) An eligible homeowner may pay all or a portion of  537
taxes deferred under this section before those amounts become  538
payable under division (E) of this section. Such a payment does  539
not affect the eligible homeowner's continued eligibility for  540
deferral under this section. The county treasurer shall collect  541
payments made under this division and transfer the amounts to  542
the treasurer of state, who shall deposit the amounts in the  543
property tax deferral revolving fund created in section 323.22  544
of the Revised Code.  545
       Sec. 323.22. (A) The property tax deferral revolving fund  546
is created in the state treasury. The fund consists of money  547
appropriated to it and of deferred taxes credited to it pursuant  548
to section 323.21 of the Revised Code.  549
       (B)(1) Within thirty days after a settlement of taxes  550
under divisions (A) and (C) of section 321.24 of the Revised  551
Code, the county treasurer shall certify to the tax commissioner  552
one-half of the total amount of taxes on real property that were  553
deferred pursuant to section 323.21 of the Revised Code for the  554
preceding tax year and that had not been deferred under that  555
S. B. No. 275  Page 20
As Introduced
section for any preceding year. The commissioner, within thirty  556
days of the receipt of such certifications, shall provide for  557
payment to the county treasurer, from the property tax deferral  558
revolving fund, of the amount certified, which shall be credited  559
upon receipt to the county's undivided income tax fund.  560
       (2) On or before the second Monday in September of each  561
year, the county treasurer shall certify to the tax commissioner  562
the total amount of manufactured home taxes levied in that year  563
that were deferred pursuant to section 323.21 of the Revised  564
Code and that had not been deferred under that section for any  565
preceding year. The commissioner, within ninety days after the  566
receipt of such certifications, shall provide for payment to the  567
county treasurer, from the property tax deferral revolving fund,  568
of the amount certified, which shall be credited upon receipt to  569
the county's undivided income tax fund.  570
       (3) Immediately upon receipt of funds into the county  571
undivided income tax fund under this section, the auditor shall  572
distribute the full amount thereof among the taxing districts in  573
the county as though the total had been paid as taxes by each  574
person for whom taxes were deferred under section 323.21 of the  575
Revised Code.  576
       (C) If the total amount in the property tax deferral  577
revolving fund is insufficient to make all payments and  578
transfers under division (B) of this section at the times the  579
payments are to be made, the director of budget and management  580
shall transfer from the general revenue fund to the property tax  581
deferral revolving fund the amount necessary to make those  582
payments and transfers.  583
       Sec. 4503.0610. (A) If a board of county commissioners  584
adopts a resolution granting a partial real property tax  585
S. B. No. 275  Page 21
As Introduced
exemption under section 323.158 of the Revised Code, it also  586
shall adopt a resolution under this section granting a partial  587
manufactured home tax exemption. The partial exemption shall  588
take the form of a reduction each year in the manufactured home  589
tax charged against each manufactured home in the county under  590
section 4503.06 of the Revised Code, by the same percentage by  591
which real property taxes were reduced for the preceding year in  592
the resolution adopted under section 323.158 of the Revised  593
Code. Upon adopting the resolution under this section, the board  594
shall certify copies of it to the county auditor and the tax  595
commissioner.  596
       (B) After complying with sections 319.304, 4503.06, and  597
4503.065 of the Revised Code, the county auditor shall reduce  598
the remaining sum to be levied against a manufactured home by  599
the percentage called for in the resolution adopted under  600
division (A) of this section. The auditor shall certify the  601
amount of tax remaining after the reduction to the county  602
treasurer for collection as the manufactured home tax charged  603
and payable on the manufactured home, subject to the deferral of  604
taxes under section 323.21 of the Revised Code.  605
       (C) For each tax year, the county auditor shall certify to  606
the board of county commissioners the total amount by which  607
manufactured home taxes are reduced under this section. At the  608
time of each semi-annual distribution of manufactured home taxes  609
in the county, the board shall pay to the auditor one-half of  610
that total amount. Upon receipt of the payment, the auditor  611
shall distribute it among the various taxing districts in the  612
county as though it had been levied and collected as  613
manufactured home taxes. The board shall make the payment from  614
the county general fund or from any other county revenue that  615
may be used for that purpose.  616
S. B. No. 275  Page 22
As Introduced
       (D) If a board of county commissioners repeals a  617
resolution adopted under section 323.158 of the Revised Code, it  618
also shall repeal the resolution adopted under this section.  619
       Sec. 5323.02. (A) An owner of residential rental property  620
shall file with the county auditor of the county in which the  621
property is located the following information:  622
       (1) The name, address, and telephone number of the owner;  623
       (2) If the residential rental property is owned by a  624
trust, business trust, estate, partnership, limited partnership,  625
limited liability company, association, corporation, or any  626
other business entity, the name, address, and telephone number  627
of the following:  628
       (a) A trustee, in the case of a trust or business trust;  629
       (b) The executor or administrator, in the case of an  630
estate;  631
       (c) A general partner, in the case of a partnership or a  632
limited partnership;  633
       (d) A member, manager, or officer, in the case of a  634
limited liability company;  635
       (e) An associate, in the case of an association;  636
       (f) An officer, in the case of a corporation;  637
       (g) A member, manager, or officer, in the case of any  638
other business entity.  639
       (3) The street address and permanent parcel number of the  640
residential rental property.  641
       (B) The information required under division (A) of this  642
section shall be filed and maintained on the tax list or the  643
S. B. No. 275  Page 23
As Introduced
real property record.  644
       (C) An owner of residential rental property shall update  645
the information required under division (A) of this section  646
within sixty days after any change in the information occurs.  647
       (D) The county auditor shall provide an owner of  648
residential rental property located in a county that has a  649
population of more than two hundred thousand according to the  650
most recent decennial census with notice pursuant to division  651
(B) of section 323.131 of the Revised Code of the requirement to  652
file the information required under division (A) of this section  653
and the requirement to update that information under division  654
(C) of this section.  655
       (E) The owner of residential real property shall comply  656
with the requirements under divisions (A) and (C) of this  657
section within sixty days after receiving the notice provided  658
under division (D) of this section, division (E)(F) of section  659
319.202, or division (B) of section 323.131 of the Revised Code.  660
       (F) Any agent designated by the owner to manage the  661
property on the owner's behalf may file or update any  662
information, or do anything otherwise required by this section,  663
on the owner's behalf.  664
       Section 2. That existing sections 319.202, 319.302,  665
323.155, 323.158, 4503.0610, and 5323.02 of the Revised Code are  666
hereby repealed.  667
       Section 3. The amendment or enactment by this act of  668
sections 319.202, 319.302, 323.155, 323.158, 323.21, 323.22,  669
4503.0610, and 5323.02 of the Revised Code applies, in the case  670
of property on the real property tax list, to tax years ending  671
on or after the effective date of this section and, in the case  672
S. B. No. 275  Page 24
As Introduced
of property on the manufactured home tax list, to tax years  673
beginning on or after the effective date of this section.  674