Read the full stored bill text
As Introduced
136th
General Assembly
Regular
Session
H. B. No. 17
2025-2026
Representative Lorenz
Cosponsors: Representatives Gross,
Johnson, Thomas, D., Dean, Deeter, Thomas, C., Hiner, Workman,
Schmidt
A
BILL
To
amend section 5713.041 of the Revised Code
to
classify certain storage condominiums as residential property for tax
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
section 5713.041 of the Revised Code be amended to read as follows:
Sec.
5713.041.
(A)
As used in this section, "storage condominium" means real
property to which all of the following apply:
(1)
All persons with a direct ownership interest in the property are
individuals;
(2)
Each such owner has an individual ownership interest in one or more
units of the property dedicated to the storage of a motor vehicle,
boat, trailer, recreational vehicle, or of household items;
(3)
Each such owner may have an undivided ownership interest with the
other owners in the common elements of the property.
(B)
Each
separate parcel of real property shall be classified by the county
auditor according to its principal, current use. Vacant lots and
tracts of land upon which there are no structures or improvements
shall be classified in accordance with their location and their
highest and best probable legal use. In the case of lands containing
or producing minerals, the minerals or any rights to the minerals
that are listed and taxed separately from such lands shall be
separately classified if the lands are also used for agricultural
purposes, whether or not the fee of the soil and the right to the
minerals are owned by and assessed for taxation against the same
person. For purposes of this section, lands and improvements thereon
used for residential or agricultural purposes
or
as a storage condominium
shall
be classified as residential/agricultural real property, and all
other lands and improvements thereon and minerals or rights to
minerals shall be classified as nonresidential/agricultural real
property. Each year the auditor shall reclassify each parcel of real
property whose principal, current use has changed from the preceding
year to a use appropriate to classification in the other class.
Except as otherwise provided in division (B) of section 5709.40,
division (B) of section 5709.41, division (A)(2) of section 5709.73,
or division (D) of section 5709.77 of the Revised Code, the
classification required by this section is solely for the purpose of
making the reductions in taxes required by section 319.301 of the
Revised Code, and this section shall not apply for purposes of
classifying real property for any other purpose authorized or
required by law or by rule of the tax commissioner.
The
commissioner shall adopt rules governing the classification of
property under this section, and no property shall be so classified
except in accordance with such rules.
Section
2.
That
existing section 5713.041 of the Revised Code is hereby repealed.
Section
3.
The
amendment by this act of section 5713.041 of the Revised Code applies
to tax years ending on or after the effective date of this section.