SB 366

As Introduced
136th General Assembly
   Regular Session  S. B. No. 366
       2025-2026
  Senators Blessing, Ingram
  Cosponsor: Senator DeMora
  To amend sections 317.22 and 319.20 and to enact  1
  section 319.204 of the Revised Code to sometimes  2
  require payment of delinquent property taxes and  3
  assessments when a lot is transferred.  4
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. That sections 317.22 and 319.20 be amended and  5
section 319.204 of the Revised Code be enacted to read as  6
follows:  7
     Sec. 317.22. No deed of absolute conveyance of land or any  8
conveyance, absolute or otherwise, of minerals or mineral rights        9
shall be recorded by the county recorder until:  10
     (A) The conveyance presented to the county recorder bears  11
the stamp of the county auditor stating the conveyance has been  12
examined and the grantor has complied with section sections  13
319.202 and 319.204 of the Revised Code;  14
     (B) Such conveyance has been presented to the county  15
auditor, and by the county auditor indorsed "transferred," or  16
"transfer not necessary."  17
     Before any real estate, the title to which has passed  18
under the laws of descent, is transferred from the name of the  19
S. B. No. 366  Page 2
As Introduced
ancestor to the heir at law or next of kin of such ancestor, or  20
to any grantee of such heir or next of kin; and before any deed  21
or conveyance of real estate made by any such heir or next of  22
kin is presented to or filed for record by the recorder, the  23
heir or next of kin, or that person's grantee, agent, or  24
attorney shall present to the auditor the affidavit of such heir  25
or next of kin, or of two persons resident of this state, each  26
of whom has personal knowledge of the facts. Such affidavit  27
shall set forth the date of the ancestor's death, and the place  28
of residence at the time of death; the fact that the ancestor  29
died intestate; the names, ages, and addresses, so far as known  30
and can be ascertained, of each of such ancestor's heirs at law  31
and next of kin, who, by the ancestor's death, inherited such  32
real estate, the relationship of each to the ancestor, and the  33
part or portion of such real estate inherited by each. Such  34
transfers shall be made by the auditor in accordance with the  35
statement contained in the affidavit, and the auditor shall  36
indorse upon the deed or conveyance the fact that such transfer  37
was made by affidavit. The affidavit shall be filed with the  38
county recorder of the county in which such real estate is  39
situated, at or before the time such deed or conveyance is filed  40
with the county recorder, and shall be recorded by the county  41
recorder of the county in the official records and indexed in  42
the direct and reverse indexes in the county recorder's office,  43
in the name of such ancestor as grantor and of each such heir or  44
next of kin as grantee, in the same manner as if such names  45
occurred in a deed of conveyance from the ancestor to such heirs  46
at law. The county recorder shall receive the same fees for such  47
indexing and recording as provided by section 317.32 of the  48
Revised Code.  49
       (C) The record of such affidavit shall, in the trial of  50
S. B. No. 366  Page 3
As Introduced
any cause, so far as competent, be prima-facie evidence.  51
       (D) No county recorder shall record a conveyance if the  52
indorsement, indorsements, or stamps of indorsement of a county  53
auditor indicating compliance with section 319.202 of the  54
Revised Code on the conveyance are in whole or in part defaced,  55
illegible, or incomplete.  56
       Sec. 319.20. After complying with sections 315.251,  57
319.202, 315.251, and 319.203, and 319.204 of the Revised Code,  58
and on application and presentation of title, with the  59
affidavits required by law, or the proper order of a court or  60
the county board of revision, bearing the last known address of  61
the grantee, or of any one of the grantees named in the title,  62
and a reference to the volume and page of the recording, or  63
other means of identifying the recording, of the next preceding  64
recorded instrument by or through which the grantor claims  65
title, the county auditor shall transfer any land or town lot or  66
part thereof, minerals therein, or mineral rights thereto,  67
charged with taxes on the tax list, from the name in which it  68
stands into the name of the owner, when rendered necessary by a  69
conveyance, partition, devise, descent, or otherwise. If by  70
reason of the conveyance or otherwise, a part only of a tract or  71
lot, minerals therein, or mineral rights thereto, as charged in  72
the tax list, is to be transferred, the auditor shall determine  73
the tax value of the part of a tract or lot of real estate,  74
minerals therein, or mineral rights thereto, so transferred, and  75
the value of the remaining part compared with the value of the  76
whole.  77
       Whenever section 319.204 of the Revised Code does not  78
apply, and a part only of a tract or lot of real estate has been  79
transferred by the auditor and the tract or lot bears unpaid  80
S. B. No. 366  Page 4
As Introduced
taxes, penalties, interest, or special assessments, the unpaid  81
taxes, penalties, interest, or special assessments shall  82
immediately be apportioned, upon demand or request by the  83
transferee or remaining owner, in the following manner:  84
       (A) The auditor shall allocate to the part so transferred,  85
and to the remaining part, amounts of any current or delinquent  86
taxes, interest, or penalties that have accrued against the  87
parcel as a whole, proportionate to their respective values.  88
       (B) The lien of taxes, penalties, interest, and special  89
assessments, as levied against the original tract, shall extend  90
to the part so transferred and the part remaining only to the  91
extent of the amounts so allocated to the respective parts.  92
       This section does not change the total amount of taxes,  93
special assessments, or other charges as originally levied, or  94
the total amount of the balance due. The auditor shall certify  95
such apportionments to the county treasurer.  96
       Whenever the state acquires an entire parcel or a part  97
only of a parcel of real property in fee simple, the county  98
auditor, upon application of the grantor or property owner or  99
the state, which application shall contain a description of the  100
property as it appears on the tax list and the date of transfer  101
of ownership, shall prepare an estimate of the taxes that are a  102
lien on the property, but have not been determined, assessed,  103
and levied for the year in which the property was acquired. The  104
county auditor shall thereupon apportion the estimated taxes  105
proportionately between the grantor and the state for the period  106
of the lien year that each had or shall have had ownership or  107
possession of the property, whichever is earlier. The county  108
treasurer shall accept payment from the state for estimated  109
taxes at the time that the real property is acquired. If the  110
S. B. No. 366  Page 5
As Introduced
state has paid in full in the year in which the property is  111
acquired that proportion of the estimated taxes that the tax  112
commissioner determines are not subject to remission by the  113
county auditor for such year under division (D) of section  114
5713.08 of the Revised Code, the estimated taxes paid shall be  115
considered the tax liability on the exempted property for that  116
year.  117
        Section 319.42 of the Revised Code applies to the  118
apportionment of special assessments.  119
        Complaint against such values as determined by the auditor  120
or the allocation of assessments by the certifying authority may  121
be filed by the transferee or the remaining owner, and if filed,  122
proceedings including appeals shall be had in the manner and  123
within the time provided by sections 5717.01 to 5717.06 and  124
5715.19 to 5715.22 of the Revised Code, for complaints against  125
valuation or assessment of real property.  126
        The auditor shall endorse on the deed or other evidences  127
of title presented to the auditor that the proper transfer of  128
the real estate described in the deed has been made in the  129
auditor's office or that it is not entered for taxation, and  130
sign the auditor's name to the deed. The address of the grantee,  131
or any one of the grantees, set forth in the deed or other  132
evidences of title shall be entered by the auditor on the  133
transfer sheets and on the general tax list of real property  134
prepared pursuant to section 319.28 of the Revised Code.  135
        Sec. 319.204. Upon transfer of a lot or tract of real  136
estate, in whole or in part to a person other than the grantor  137
of the lot or tract, the grantor shall pay, and the treasurer  138
shall accept, all delinquent taxes, as that term is defined in  139
section 323.01 of the Revised Code, charged and payable at the  140
S. B. No. 366  Page 6
As Introduced
time of transfer.  141
       This section does not apply to any transfer of a lot or  142
tract when any of the following apply:  143
       (A) The state or a political subdivision is the grantee or  144
grantor.  145
       (B) The transfer is made by deed in lieu of foreclosure.  146
       (C) The transfer is made pursuant to a court order,  147
including an order issued by a probate court.  148
       (D) The transfer is made in connection with a settlement.  149
       (E) The transfer is made pursuant to a transfer on death  150
designation affidavit as defined in section 5302.22 of the  151
Revised Code.  152
       (F) The transfer is made pursuant to a certificate of  153
transfer issued under section 2113.61 of the Revised Code.  154
       (G) The transfer is made by a settlor to a trustee as part  155
of a pre-existing trust.  156
       (H) The transfer is made in accordance with a statement  157
contained in an affidavit required by section 317.22 of the  158
Revised Code.  159
       (I) The transfer is made by an individual to the grantor  160
and one or more other individuals and results in a survivorship  161
tenancy.  162
       Section 2. That existing sections 317.22 and 319.20 of the  163
Revised Code are hereby repealed.  164
       Section 3. The amendment or enactment by this act of  165
sections 317.22, 319.20, and 319.204 of the Revised Code applies  166
to transfers, in whole or in part, of tracts or lots of real  167
S. B. No. 366  Page 7
As Introduced
estate occurring on or after the effective date of this section.  168