HB 990

As Introduced
136th General Assembly
   Regular Session  H. B. No. 990
       2025-2026
  Representative Stephens
  To abate property taxes on certain property owned  1
  by a township.  2
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
     Section 1. (A) As used in this section, "qualified  3
property" means property that was acquired by a township that  4
recorded the deed for the property between January 1, 2009, and  5
December 31, 2009, and that, at all times that it was owned by  6
the township, satisfied the qualifications for tax exemption  7
under section 5709.08 of the Revised Code or any other section  8
of the Revised Code that provides a tax exemption for property  9
used exclusively for a public purpose.  10
     (B) Notwithstanding sections 323.31, 5713.08, 5713.081,  11
and 5715.27 of the Revised Code, and without regard to any time  12
or payment limitations under any section of the Revised Code,  13
the owner of qualified property at any time within twelve months  14
after the effective date of this section may file an application  15
with the Tax Commissioner requesting that the qualified property  16
be placed on the exempt list and that all unpaid taxes,  17
penalties, and interest on the property be abated, including  18
taxes, penalties, and interest that have become a lien prior to  19
the date of acquisition of title to the property by the  20
qualified property's owner.  21
H. B. No. 990  Page 2
As Introduced
       (C) The application shall be made on the form prescribed  22
by the Tax Commissioner under section 5715.27 of the Revised  23
Code and shall list the name of the county in which the property  24
is located; the property's legal description, taxable value, and  25
the amount, in dollars, of the unpaid taxes, penalties, and  26
interest; the date of acquisition of title to the property; the  27
use of the property during any time that the unpaid taxes  28
accrued; and any other information required by the Commissioner.  29
The county auditor shall supply the required information upon  30
request of the applicant.  31
       (D) Upon receipt of an application, the Tax Commissioner  32
shall determine if the qualified property meets the  33
qualifications set forth in this section and if so shall issue  34
an order directing that the property be placed on the exempt  35
list of the county in which it is located and that all unpaid  36
taxes, penalties, and interest be abated. If the Tax  37
Commissioner determines that the property does not meet the  38
qualifications set forth in this section, the Commissioner shall  39
order the county treasurer of the county in which the property  40
is located to collect all taxes, penalties, and interest on the  41
property for those years as required by law.  42