Regards school district property taxes, school funding formula

(136th General Assembly)

(Substitute
House Bill Number 186)

AN
ACT

To amend sections 319.301,
319.302, 323.08, 323.152, 323.155, 323.158, 4503.06, 4503.065,
4503.0610, 5715.16, and 5715.19 and to enact section 319.303 of the
Revised Code to authorize a reduction in school district property
taxes affected by a millage floor that would limit increases in such
taxes according to inflation, to modify property tax reductions for
residential property, to modify the process for certifying property
tax abstracts, and to make an appropriation.

Be
it enacted by the General Assembly of the State of Ohio:

Section
1.
That
sections 319.301
,
319.302
,
323.08, 323.152, 323.155, 323.158, 4503.06, 4503.065, 4503.0610
,
5715.16, and 5715.19

be amended and section 319.303 of the Revised Code be enacted to read
as follows:

Sec.
319.301.
(A)
The reductions required by division (D) of this section do not apply
to any of the following:

(1)
Taxes levied at whatever rate is required to produce a specified
amount of tax money, including a tax levied under section 5705.199 or
5748.09 of the Revised Code, or an amount to pay debt charges;

(2)
Taxes levied within the one per cent limitation imposed by Section 2
of Article XII, Ohio Constitution;

(3)
Taxes provided for by the charter of a municipal corporation.

(B)
As used in this section:

(1)
"Real property" includes real property owned by a railroad.

(2)
"Carryover property" means all real property on the current
year's tax list except:

(a)
Land and improvements that were not taxed by the district in both the
preceding year and the current year;

(b)
Land and improvements that were not in the same class in both the
preceding year and the current year.

(3)
"Effective tax rate" means with respect to each class of
property:

(a)
The sum of the total taxes that would have been charged and payable
for current expenses against real property in that class if each of
the district's taxes were reduced for the current year under division
(D)(1) of this section without regard to the application of division
(E)(3) of this section divided by

(b)
The taxable value of all real property in that class.

(4)
"Taxes charged and payable" means the taxes charged and
payable prior to any reduction required by section 319.302

or, if applicable, 319.303

of the Revised Code.

(C)
The tax commissioner shall make the determinations required by this
section each year, without regard to whether a taxing district has
territory in a county to which section 5715.24 of the Revised Code
applies for that year. Separate determinations shall be made for each
of the two classes established pursuant to section 5713.041 of the
Revised Code.

(D)
With respect to each tax authorized to be levied by each taxing
district, the tax commissioner, annually, shall do both of the
following:

(1)
Determine by what percentage, if any, the sums levied by such tax
against the carryover property in each class would have to be reduced
for the tax to levy the same number of dollars against such property
in that class in the current year as were charged against such
property by such tax in the preceding year subsequent to the
reduction made under this section but before the reduction made under
section 319.302 of the Revised Code. In the case of a tax levied for
the first time that is not a renewal of an existing tax, the
commissioner shall determine by what percentage the sums that would
otherwise be levied by such tax against carryover property in each
class would have to be reduced to equal the amount that would have
been levied if the full rate thereof had been imposed against the
total taxable value of such property in the preceding tax year.

(2)
Certify each percentage determined in division (D)(1) of this
section, as adjusted under division (E) of this section, and the
class of property to which that percentage applies to the auditor of
each county in which the district has territory. The auditor, after
complying with section 319.30 of the Revised Code, shall reduce the
sum to be levied by such tax against each parcel of real property in
the district by the percentage so certified for its class.
Certification shall be made by the first day of September except in
the case of a tax levied for the first time, in which case
certification shall be made within fifteen days of the date the
county auditor submits the information necessary to make the required
determination.

(E)(1)
As used in division (E)(2) of this section, "pre-1982 joint
vocational taxes" means, with respect to a class of property,
the difference between the following amounts:

(a)
The taxes charged and payable in tax year 1981 against the property
in that class for the current expenses of the joint vocational school
district of which the school district is a part after making all
reductions under this section;

(b)
Two-tenths of one per cent of the taxable value of all real property
in that class.

If
the amount in division (E)(1)(b) of this section exceeds the amount
in division (E)(1)(a) of this section, the pre-1982 joint vocational
taxes shall be zero.

As
used in divisions (E)(2) and (3) of this section, "taxes charged
and payable" has the same meaning as in division (B)(4) of this
section and excludes any tax charged and payable in 1985 or
thereafter under sections 5705.194 to 5705.197 or section 5705.199,
5705.213, 5705.219, or 5748.09 of the Revised Code.

(2)
If in the case of a school district other than a joint vocational or
cooperative education school district any percentage required to be
used in division (D)(2) of this section for either class of property
could cause the total taxes charged and payable for current expenses
to be less than two per cent of the taxable value of all real
property in that class that is subject to taxation by the district,
the commissioner shall determine what percentages would cause the
district's total taxes charged and payable for current expenses
against that class, after all reductions that would otherwise be made
under this section, to equal, when combined with the pre-1982 joint
vocational taxes against that class, the lesser of the following:

(a)
The sum of the rates at which those taxes are authorized to be
levied;

(b)
Two per cent of the taxable value of the property in that class. The
auditor shall use such percentages in making the reduction required
by this section for that class.

(3)
If in the case of a joint vocational school district any percentage
required to be used in division (D)(2) of this section for either
class of property could cause the total taxes charged and payable for
current expenses for that class to be less than two-tenths of one per
cent of the taxable value of that class, the commissioner shall
determine what percentages would cause the district's total taxes
charged and payable for current expenses for that class, after all
reductions that would otherwise be made under this section, to equal
that amount. The auditor shall use such percentages in making the
reductions required by this section for that class.

(F)
No reduction shall be made under this section in the rate at which
any tax is levied.

(G)
The commissioner may order a county auditor to furnish any
information the commissioner needs to make the determinations
required under division (D) or (E) of this section, and the auditor
shall supply the information in the form and by the date specified in
the order. If the auditor fails to comply with an order issued under
this division, except for good cause as determined by the
commissioner, the commissioner shall withhold from such county or
taxing district therein fifty per cent of state revenues to local
governments pursuant to section 5747.50 of the Revised Code or shall
direct the department of education and workforce to withhold
therefrom fifty per cent of state revenues to school districts
pursuant to Chapter 3317. of the Revised Code. The commissioner shall
withhold the distribution of such revenues until the county auditor
has complied with this division, and the department shall withhold
the distribution of such revenues until the commissioner has notified
the department that the county auditor has complied with this
division.

(H)
If the commissioner is unable to certify a tax reduction factor for
either class of property in a taxing district located in more than
one county by the last day of November because information required
under division (G) of this section is unavailable, the commissioner
may compute and certify an estimated tax reduction factor for that
district for that class. The estimated factor shall be based upon an
estimate of the unavailable information. Upon receipt of the actual
information for a taxing district that received an estimated tax
reduction factor, the commissioner shall compute the actual tax
reduction factor and use that factor to compute the taxes that should
have been charged and payable against each parcel of property for the
year for which the estimated reduction factor was used. The amount by
which the estimated factor resulted in an overpayment or underpayment
in taxes on any parcel shall be added to or subtracted from the
amount due on that parcel in the ensuing tax year.

A
percentage or a tax reduction factor determined or computed by the
commissioner under this section shall be used solely for the purpose
of reducing the sums to be levied by the tax to which it applies for
the year for which it was determined or computed. It shall not be
used in making any tax computations for any ensuing tax year.

(I)
In making the determinations under division (D)(1) of this section,
the tax commissioner shall take account of changes in the taxable
value of carryover property resulting from complaints filed under
section 5715.19 of the Revised Code for determinations made for the
tax year in which such changes are reported to the commissioner. Such
changes shall be reported to the commissioner on the first abstract
of real property filed with the commissioner under section 5715.23 of
the Revised Code following the date on which the complaint is finally
determined by the board of revision or by a court or other authority
with jurisdiction on appeal. The tax commissioner shall account for
such changes in making the determinations only for the tax year in
which the change in valuation is reported. Such a valuation change
shall not be used to recompute the percentages determined under
division (D)(1) of this section for any prior tax year.

Sec.
319.302.
(A)(1)

(A)
For purposes of this section:

(1)
"Farming activity" means farming, leasing property for
farming, or holding vacant land that the county auditor determines
will be used for farming.

(2)
"Residential activity" means occupying or holding property
improved with single-family, two-family, or three-family dwellings;
leasing property improved with single-family, two-family, or
three-family dwellings; or holding vacant land that the county
auditor determines will be used to develop single-family, two-family,
or three-family dwellings.

(3)
"Farming" does not include land used for the commercial
production of timber that is receiving the tax benefit under section
5713.23 or 5713.31 of the Revised Code and all improvements connected
with such commercial production of timber.

(4)
"Qualifying levy" means a levy approved at an election held
before September 29, 2013; a levy within the ten-mill limitation; a
levy provided for by the charter of a municipal corporation that was
levied on the tax list for tax year 2013; a subsequent renewal of any
such levy; or a subsequent substitute for such a levy under section
5705.199 of the Revised Code. "Qualifying levy" does not
include any replacement imposed under section 5705.192 of the Revised
Code, as it existed before January 1, 2026, of any levy described in
division (B)(1) of this section.

(B)(1)

Real
property that is
not

intended
primarily for use in
a
business
farming

activity

or
residential activity
shall
qualify for a partial exemption from real property taxation.

For purposes of this partial exemption, "business activity"
includes all uses of real property, except farming; leasing property
for farming; occupying or holding property improved with
single-family, two-family, or three-family dwellings; leasing
property improved with single-family, two-family, or three-family
dwellings; or holding vacant land that the county auditor determines
will be used for farming or to develop single-family, two-family, or
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial
production of timber that is receiving the tax benefit under section
5713.23 or 5713.31 of the Revised Code and all improvements connected
with such commercial production of timber.

(2)
Each year, the county auditor shall review each parcel of real
property to determine whether it qualifies for the partial exemption
provided for by this section as of the first day of January of the
current tax year.

(B)
(C)

After complying with section 319.301 of the Revised Code, the county
auditor shall reduce the remaining sums to be levied by qualifying
levies against each parcel of real property that is listed on the
general tax list and duplicate of real and public utility property
for the current tax year and that qualifies for partial exemption
under division (A) of this section, and against each manufactured and
mobile home that is taxed pursuant to division (D)(2) of section
4503.06 of the Revised Code and that is on the manufactured home tax
list for the current tax year, by
the
following applicable amount, to provide a partial exemption for that
parcel or home:

(1)
For property intended primarily for use in a farming activity,
ten
per cent
,
to provide a partial exemption for that parcel or home
;

(2)
For property intended primarily for use in a residential activity,
seven and one-half per cent for the first tax year to which this
amendment applies; an additional, cumulative reduction of two and
one-half percentage points for each of the following two tax years;
and zero per cent for and after the third following tax year
.

For
the purposes of this division:

(1)
"Qualifying levy" means a levy approved at an election held
before September 29, 2013; a levy within the ten-mill limitation; a
levy provided for by the charter of a municipal corporation that was
levied on the tax list for tax year 2013; a subsequent renewal of any
such levy; or a subsequent substitute for such a levy under section
5705.199 of the Revised Code.

(2)
"Qualifying levy" does not include any replacement imposed
under section 5705.192 of the Revised Code, as it existed before the
effective date of this amendment, of any levy described in division
(B)(1) of this section.

(C)
(D)

Except as otherwise provided in sections 323.152, 323.158, 323.16,
505.06, and 715.263 of the Revised Code, the amount of the taxes
remaining after any such reduction shall be the real and public
utility property taxes charged and payable on each parcel of real
property, including property that does not qualify for partial
exemption under division
(A)
(B)

of this section, and the manufactured home tax charged and payable on
each manufactured or mobile home, and shall be the amounts certified
to the county treasurer for collection. Upon receipt of the real and
public utility property tax duplicate, the treasurer shall certify to
the tax commissioner the total amount by which the real property
taxes were reduced under this section, as shown on the duplicate.
Such reduction shall not directly or indirectly affect the
determination of the principal amount of notes that may be issued in
anticipation of any tax levies or the amount of bonds or notes for
any planned improvements. If after application of sections 5705.31
and 5705.32 of the Revised Code and other applicable provisions of
law, including divisions (F) and (I) of section 321.24 of the Revised
Code, there would be insufficient funds for payment of debt charges
on bonds or notes payable from taxes reduced by this section, the
reduction of taxes provided for in this section shall be adjusted to
the extent necessary to provide funds from such taxes.

(D)
(E)

The tax commissioner may adopt rules governing the administration of
the partial exemption provided for by this section.

(E)
(F)

The determination of whether property qualifies for partial exemption
under division
(A)
(B)

of this section is solely for the purpose of allowing the partial
exemption under division
(B)
(C)

of this section.

Sec.
319.303.
(A)
As used in this section:

(1)
"Qualifying nonbusiness property" means real property or a
manufactured or mobile home that meets all of the following
requirements:

(a)
The property is either of the following:

(i)
Real property that is classified as to use as
residential/agricultural property pursuant to section 5713.041 of the
Revised Code, but is not classified as a pond or lake;

(ii)
A manufactured or mobile home on which a manufactured home tax is
assessed pursuant to division (D)(2) of section 4503.06 of the
Revised Code.

(b)
The property is located in a county that, for the tax year, is
undergoing a reappraisal or triennial update.

(c)
The property is located in a school district or joint vocational
school district that meets either of the following requirements for
the tax year:

(i)
The district is subject to an adjustment under division (E) of
section 319.301 of the Revised Code with respect to property
classified as to use as residential/agricultural property pursuant to
section 5713.041 of the Revised Code;

(ii)
The aggregate rate of the district's taxes for current expenses on
such property equals less than twenty mills, in the case of a school
district, or less than two mills, in the case of a joint vocational
school district, excluding the rate of any tax not subject to
division (E) of section 319.301 of the Revised Code.

(d)
The property was subject to taxation by that district for the tax
year in which the immediately preceding reappraisal or triennial
update occurred.

(2)
"Qualifying business property" means real property that
meets all of the following requirements:

(a)
The property is classified as to use as nonresidential/agricultural
property pursuant to section 5713.041 of the Revised Code, but is not
classified as vacant property within this class.

(b)
The property is located in a county that, for the tax year, is
undergoing a reappraisal or triennial update.

(c)
The property is located in a school district or joint vocational
school district that meets either of the following requirements for
the tax year:

(i)
The district is subject to an adjustment under division (E) of
section 319.301 of the Revised Code with respect to property
classified as to use as nonresidential/agricultural property pursuant
to section 5713.041 of the Revised Code;

(ii)
The aggregate rate of the district's taxes for current expenses on
such property equals less than twenty mills, in the case of a school
district, or less than two mills, in the case of a joint vocational
school district, excluding the rate of any tax not subject to
division (E) of section 319.301 of the Revised Code.

(d)
The property was subject to taxation by that district for the tax
year in which the immediately preceding reappraisal or triennial
update occurred.

(3)
"Taxes charged and payable" means real property taxes, and
manufactured or mobile home taxes assessed pursuant to division
(D)(2) of section 4503.06 of the Revised Code, that are charged and
payable after the reduction required by section 319.301 of the
Revised Code but before the reductions required under this section or
sections 319.302, 323.152, 323.158, 319.304, 4503.065, and 4503.0610
of the Revised Code, and disregarding a reduction in any levy made by
the school district, joint vocational school district, or county
budget commission under Chapter 5705. of the Revised Code.

(4)
"Reappraisal or triennial update" means a tax year in which
section 5715.24 of the Revised Code applies in the county.

(5)
"Indexed property tax revenue" for qualifying nonbusiness
property or qualifying business property means the sum of the
following, as applicable:

(a)
The taxes charged and payable within the ten-mill limitation, and in
excess of that limitation with respect to any levy not subject to
division (E) of section 319.301 of the Revised Code, for a school
district or joint vocational school district, as applicable, against
qualifying business property or qualifying nonbusiness property other
than property described in division (A)(1)(a)(ii) of this section for
the tax year or, in the case of property described in division
(A)(1)(a)(ii) of this section, for the following tax year;

(b)
The taxes charged and payable in excess of the ten-mill limitation,
other than those described in division (A)(5)(a) of this section, for
the school district or joint vocational school district, as
applicable, against qualifying business property or qualifying
nonbusiness property other than property described in division
(A)(1)(a)(ii) of this section for the immediately preceding tax year
or, in the case of property described in division (A)(1)(a)(ii) of
this section, for the current tax year, less any reductions required
by this section or Section 4 of H.B. 186 of the 136th general
assembly for the applicable year;

(c)
The product obtained by multiplying the amount computed with respect
to the qualifying nonbusiness property or qualifying business
property of a school district or joint vocational school district
under division (A)(5)(b) of this section, as applicable, by the
greater of zero per cent or the percentage change in the gross
domestic product deflator computed over the three preceding tax
years, as determined under division (E) of this section.

(6)
"Floor tax revenue" means the taxes charged and payable for
a school district or joint vocational school district, as applicable,
against qualifying business property or qualifying nonbusiness
property other than property described in division (A)(1)(a)(ii) of
this section for the tax year or, in the case of property described
in division (A)(1)(a)(ii) of this section, for the following tax
year.

(7)
"Credit factor" means one minus the quotient obtained by
dividing the applicable indexed property tax revenue by the
applicable floor tax revenue.

(8)
"Effective tax rate" means the effective rate levied by a
school district or joint vocational school district after making the
reduction required by section 319.301 of the Revised Code, but before
making any reduction under this section.

(B)
Qualifying nonbusiness property qualifies for a reduction in the real
property taxes or manufactured home taxes levied by a school district
or joint vocational school district as follows:

(1)
If, for a tax year in which a county undergoes a reappraisal or
triennial update, a school district is described in division
(A)(1)(c) of this section and its floor tax revenue for qualifying
nonbusiness property exceeds its indexed property tax revenue for
such property, qualifying nonbusiness property located in that
district shall qualify for a reduction under this division for that
tax year and for the following two tax years, in the case of property
other than that described in division (A)(1)(a)(ii) of this section,
or for the three following tax years, in the case of property
described in division (A)(1)(a)(ii) of this section. For each such
year, the reduction shall equal the result obtained by multiplying
the taxes charged and payable against the property for the tax year
by the credit factor computed for the district's qualifying
nonbusiness property for the tax year in which the county underwent
the reappraisal or triennial update.

(2)
If, for a tax year in which a county undergoes a reappraisal or
triennial update, a joint vocational school district is described in
division (A)(1)(c) of this section and its floor tax revenue for
qualifying nonbusiness property exceeds its indexed property tax
revenue for such property, qualifying nonbusiness property located in
that district shall qualify for a reduction under this division for
that tax year and for the following two tax years, in the case of
property other than that described in division (A)(1)(a)(ii) of this
section, or for the three following tax years, in the case of
property described in division (A)(1)(a)(ii) of this section. For
each such year, the reduction shall equal the result obtained by
multiplying the taxes charged and payable against the property for
the tax year by the credit factor computed for the district's
qualifying nonbusiness property for the tax year in which the county
underwent the reappraisal or triennial update.

(C)
Qualifying business property qualifies for a reduction in the real
property taxes levied by a school district or joint vocational school
district as follows:

(1)
If, for a tax year in which a county undergoes a reappraisal or
triennial update, a school district is described in division
(A)(2)(c) of this section and its floor tax revenue for qualifying
business property exceeds its indexed property tax revenue for such
property, qualifying business property located in that district shall
qualify for a reduction under this division for that tax year and for
the following two tax years. For each such year, the reduction shall
equal the result obtained by multiplying the taxes charged and
payable against the property for the tax year by the credit factor
computed for the district's qualifying business property for the tax
year in which the county underwent the reappraisal or triennial
update.

(2)
If, for a tax year in which a county undergoes a reappraisal or
triennial update, a joint vocational school district is described in
division (A)(2)(c) of this section and its floor tax revenue for
qualifying business property exceeds its indexed property tax revenue
for such property, qualifying business property located in that
district shall qualify for a reduction under this division for that
tax year and for the following two tax years. For each such year, the
reduction shall equal the result obtained by multiplying the taxes
charged and payable against the property for the tax year by the
credit factor computed for the district's qualifying business
property for the tax year in which the county underwent the
reappraisal or triennial update.

(D)
A reduction applied under this section shall reduce only the taxes
charged and payable of taxes whose effective tax rate is adjusted by
operation of division (E) of section 319.301 of the Revised Code, in
proportion to the extent to which each effective tax rate is so
adjusted. The county auditor and county treasurer, when settling tax
collections under section 321.24 of the Revised Code, shall compute
the amount by which collections of each such tax are to be reduced,
and the county treasurer shall certify that information to each
affected school district upon making a payment of such collections to
the school district.

(E)
For the purpose of division (A)(5)(c) of this section, the tax
commissioner shall annually determine the percentage change in the
gross domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the first
day of January of the third preceding calendar year to the last day
of December of the preceding calendar year. The commissioner shall
certify the resulting amount to each county auditor whose county
undergoes a reappraisal or triennial update, not later than the first
day of December of each year.

(F)(1)
Division (F) of this section applies to any school district or joint
vocational school district that reduces one or more of its levies
under Chapter 5705. of the Revised Code in a tax year, or for which a
county budget commission reduces one or more levies under that
chapter in a tax year. For purposes of division (F) of this section,
the total amount of such reductions made for that tax year, in the
case of property other than that described in division (A)(1)(a)(ii)
of this section, and for the following tax year, in the case of
property described in division (A)(1)(a)(ii) of this section, are
referred to as the "district reduction."

(2)
Notwithstanding divisions (A), (B), and (C) of this section, if
division (F) of this section applies to a school district or joint
vocational school district in a tax year, including any tax year in
which the county in which the district is located does not undergo a
reappraisal or triennial update, the tax credit factor applicable to
that tax year, in the case of property other than that described in
division (A)(1)(a)(ii) of this section, or to the following tax year,
in the case of property described in division (A)(1)(a)(ii) of this
section, shall be adjusted as follows:

(a)
If the amount of the district reduction applicable to qualifying
nonbusiness property or qualifying business property is less than the
total amount of credits that would otherwise be allowed under
division (B) or (C) of this section for such property for the
applicable year, multiply the tax credit factor otherwise computed
under division (A)(7) of this section for such property by a
fraction, the denominator of which is the total amount of credits
that would otherwise be allowed under division (B) or (C) of this
section, as applicable, and the numerator of which is the difference
between that total credit amount and the district reduction
applicable to such property;

(b)
If the amount of the district reduction applicable to qualifying
nonbusiness property or qualifying business property is equal to or
greater than the total amount of credits that would otherwise be
allowed under division (B) or (C) of this section for such property,
the tax credit factor for the applicable tax year shall be zero.

(G)
The county treasurer shall identify the reduction authorized under
this section on each tax bill delivered under section 323.13 or
4503.06 of the Revised Code as the "Inflation Cap Credit."

Sec.
323.08.
(A)
After certifying the tax list and duplicate pursuant to section
319.28 of the Revised Code, the county auditor shall deliver a list
of the tax rates, tax reduction factors, and effective tax rates
assessed and applied against each of the two classes of property of
the county to the county treasurer, who shall immediately cause a
schedule of such tax rates and effective rates to be published using
at least one of the following methods:

(1)
In the print or digital edition of a newspaper of general circulation
in the county;

(2)
On the official public notice web site established under section
125.182 of the Revised Code;

(3)
On the web site and social media account of the county.

Alternatively,
in lieu of such publication, the county treasurer may insert a copy
of such schedule with each tax bill mailed. Such schedule shall
specify particularly the rates and effective rates of taxation levied
for all purposes on the tax list and duplicate for the support of the
various taxing units within the county, expressed in dollars and
cents for each one thousand dollars of valuation. The effective tax
rates shall be printed in boldface type.

(B)
The county treasurer shall publish notice of the date of the last
date for payment of each installment of taxes once a week for two
successive weeks before such date using at least one of the following
methods:

(1)
In the print or digital edition of a newspaper of general circulation
within the county;

(2)
On the official public notice web site established under section
125.182 of the Revised Code;

(3)
On the web site and social media account of the county.

The
notice shall contain notice that any taxes paid after such date will
accrue a penalty and interest and that failure to receive a tax bill
will not avoid such penalty and interest. The notice shall contain a
telephone number that may be called by taxpayers who have not
received tax bills.

(C)
As used in this section and section 323.131 of the Revised Code,
"effective tax rate" means the effective rate after making
the reduction required by section 319.301, but before making the
reduction required by section 319.302
or,
if applicable, 319.303
of
the Revised Code.

Sec.
323.152.
In
addition to the reduction in taxes required under sections 319.302
,
319.303,

and 319.304 of the Revised Code, taxes shall be reduced as provided
in divisions (A) and (B) of this section.

(A)(1)(a)
Division (A)(1) of this section applies to any of the following
persons:

(i)
A person who is permanently and totally disabled;

(ii)
A person who is sixty-five years of age or older;

(iii)
A person who is the surviving spouse of a deceased person who was
permanently and totally disabled or sixty-five years of age or older
and who applied and qualified for a reduction in taxes under this
division in the year of death, provided the surviving spouse is at
least fifty-nine but not sixty-five or more years of age on the date
the deceased spouse dies.

(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a person to whom division
(A)(1) of this section applies shall be reduced for each year for
which an application for the reduction has been approved. The
reduction shall equal one of the following amounts, as applicable to
the person:

(i)
If the person received a reduction under division (A)(1) of this
section for tax year 2006, the greater of the reduction for that tax
year or the amount computed under division (A)(1)(c) of this section;

(ii)
If the person received, for any homestead, a reduction under division
(A)(1) of this section for tax year 2013 or under division (A) of
section 4503.065 of the Revised Code for tax year 2014 or the person
is the surviving spouse of such a person and the surviving spouse is
at least fifty-nine years of age on the date the deceased spouse
dies, the amount computed under division (A)(1)(c) of this section.

(iii)
If the person is not described in division (A)(1)(b)(i) or (ii) of
this section and the person's total income does not exceed thirty
thousand dollars, as adjusted under division (A)(1)(d) of this
section, the amount computed under division (A)(1)(c) of this
section.

(c)
The amount of the reduction under division (A)(1)(c) of this section
equals the product of the following:

(i)
Twenty-five thousand dollars of the true value of the property in
money, as adjusted under division (A)(1)(d) of this section;

(ii)
The assessment percentage established by the tax commissioner under
division (B) of section 5715.01 of the Revised Code, not to exceed
thirty-five per cent;

(iii)
The effective tax rate used to calculate the taxes charged against
the property for the current year, where "effective tax rate"
is defined as in section 323.08 of the Revised Code;

(iv)
The quantity equal to one minus the sum of the percentage reductions
in taxes received by the property for the current tax year under

section

sections

319.302

and 319.303

of the Revised Code and division (B) of section 323.152 of the
Revised Code.

(d)
The tax commissioner shall adjust the total income threshold
described in division (A)(1)(b)(iii) and the reduction amounts
described in divisions (A)(1)(c)(i), (A)(2), and (A)(3) of this
section by completing the following calculations in September of each
year:

(i)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding calendar year to the last day of December of the preceding
calendar year;

(ii)
Multiply that percentage increase by the total income threshold or
reduction amount for the current tax year, as applicable;

(iii)
Add the resulting product to the total income threshold or the
reduction amount, as applicable, for the current tax year;

(iv)
Round the resulting sum to the nearest multiple of one hundred
dollars.

The
commissioner shall certify the amount resulting from each adjustment
to each county auditor not later than the first day of December each
year. The certified total income threshold amount applies to the
following tax year for persons described in division (A)(1)(b)(iii)
of this section. The certified reduction amount applies to the
following tax year. The commissioner shall not make the applicable
adjustment in any calendar year in which the amount resulting from
the adjustment would be less than the total income threshold or the
reduction amount for the current tax year.

(2)(a)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a disabled veteran shall be
reduced for each year for which an application for the reduction has
been approved. The reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1), (2)(b), or (3) of
this section. The reduction applies to only one homestead owned and
occupied by a disabled veteran.

(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
disabled veteran shall be reduced for each year an application for
exemption is approved. The reduction shall equal to the amount of the
reduction authorized under division (A)(2)(a) of this section.

The
reduction is in lieu of any reduction under section 323.158 of the
Revised Code or division (A)(1), (2)(a), or (3) of this section. The
reduction applies to only one homestead owned and occupied by the
surviving spouse of a disabled veteran. A homestead qualifies for a
reduction in taxes under division (A)(2)(b) of this section beginning
in one of the following tax years:

(i)
For a surviving spouse described in division (L)(1) of section
323.151 of the Revised Code, the year the disabled veteran dies;

(ii)
For a surviving spouse described in division (L)(2) of section
323.151 of the Revised Code, the first year on the first day of
January of which the total disability rating described in division
(F) of that section has been received for the deceased spouse.

In
either case, the reduction shall continue through the tax year in
which the surviving spouse dies or remarries.

(3)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
public service officer killed in the line of duty shall be reduced
for each year for which an application for the reduction has been
approved. The reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1) or (2) of this
section. The reduction applies to only one homestead owned and
occupied by such a surviving spouse. A homestead qualifies for a
reduction in taxes under division (A)(3) of this section for the tax
year in which the public service officer dies through the tax year in
which the surviving spouse dies or remarries.

(B)(1)
As used in division (B) of this section, "qualifying levy"
has the same meaning as in section 319.302 of the Revised Code.

(2)
To provide a partial exemption, real property taxes on any homestead,
and manufactured home taxes on any manufactured or mobile home on
which a manufactured home tax is assessed pursuant to division (D)(2)
of section 4503.06 of the Revised Code, shall be reduced for each
year for which an application for the reduction has been approved.
The amount of the reduction shall equal
two
and one-half per cent
one
of the following percentages
of
the amount of taxes to be levied by qualifying levies on the
homestead or the manufactured or mobile home after applying section
319.301 of the Revised Code
:

(a)
For the first tax year to which this amendment applies, 5.70%;

(b)
For the following tax year, 8.92%;

(c)
For the second following tax year, 12.15%;

(d)
For the third following tax year and every year thereafter, 15.38%
.

(3)
A board of county commissioners, by resolution, may authorize a
partial exemption from the real property taxes or manufactured home
taxes on any property or manufactured or mobile home that receives
the partial exemption under division (B)(2) of this section. The
resolution shall specify the amount of the partial exemption, which
may equal up to two and one-half per cent of the amount of taxes to
be levied by qualifying levies on the property or home after applying
section 319.301 of the Revised Code. The partial exemption shall be
applied concurrently with the partial exemption under division (B)(2)
of this section, and no application shall be required under section
323.153 of the Revised Code to obtain the partial exemption
authorized pursuant to this section.

The
board shall certify a copy of the resolution, or a copy of any
resolution repealing

or modifying

the partial exemption's authorization, to the county auditor and tax
commissioner within thirty days after its adoption. If the resolution
is adopted on or before the first day of July of a tax year, the
partial exemption shall first apply or cease to apply, in the case of
real property taxes, to that tax year or, in the case of manufactured
home taxes, the following tax year. If the resolution is adopted
after the first day of July of a tax year, the partial exemption
shall first apply or cease to apply, in the case of real property
taxes, to the following tax year or, in the case of manufactured home
taxes, the second succeeding tax year.

(C)
The reductions granted by this section do not apply to special
assessments or respread of assessments levied against the homestead,
and if there is a transfer of ownership subsequent to the filing of
an application for a reduction in taxes, such reductions are not
forfeited for such year by virtue of such transfer.

(D)
The reductions in taxable value referred to in this section shall be
applied solely as a factor for the purpose of computing the reduction
of taxes under this section and shall not affect the total value of
property in any subdivision or taxing district as listed and assessed
for taxation on the tax lists and duplicates, or any direct or
indirect limitations on indebtedness of a subdivision or taxing
district. If after application of sections 5705.31 and 5705.32 of the
Revised Code, including the allocation of all levies within the
ten-mill limitation to debt charges to the extent therein provided,
there would be insufficient funds for payment of debt charges not
provided for by levies in excess of the ten-mill limitation, the
reduction of taxes provided for in sections 323.151 to 323.159 of the
Revised Code shall be proportionately adjusted to the extent
necessary to provide such funds from levies within the ten-mill
limitation.

(E)
No reduction shall be made on the taxes due on the homestead of any
person convicted of violating division (D) or (E) of section 323.153
of the Revised Code for a period of three years following the
conviction.

Sec.
323.155.
The
tax bill prescribed under section 323.131 of the Revised Code shall
indicate the net amount of taxes due following the reductions in
taxes under sections 319.301, 319.302,
319.303,

319.304,
323.152, and 323.16 of the Revised Code.

Any
reduction in taxes under section 323.152 of the Revised Code shall be
disregarded as income or resources in determining eligibility for any
program or calculating any payment under Title LI of the Revised
Code.

Sec.
323.158.
(A)
As used in this section, "qualifying county" means a county
to which both of the following apply:

(1)
At least one major league professional athletic team plays its home
schedule in the county for the season beginning in 1996;

(2)
The majority of the electors of the county, voting at an election
held in 1996, approved a referendum on a resolution of the board of
county commissioners levying a sales and use tax under sections
5739.026 and 5741.023 of the Revised Code.

(B)
On or before December 31, 1996, the board of county commissioners of
a qualifying county may adopt a resolution under this section. The
resolution shall grant a partial real property tax exemption to each
homestead in the county that also receives the tax reduction under
division (B)(2) of section 323.152 of the Revised Code. The partial
exemption shall take the form of the reduction by a specified
percentage each year of the real property taxes on the homestead. The
resolution shall specify the percentage, which may be any amount. The
board may include in the resolution a condition that the partial
exemption will apply only upon the receipt by the county of
additional revenue from a source specified in the resolution. The
resolution shall specify the tax year in which the partial exemption
first applies, which may be the tax year in which the resolution
takes effect as long as the resolution takes effect before the county
auditor certifies the tax duplicate of real and public utility
property for that tax year to the county treasurer. Upon adopting the
resolution, the board shall certify copies of it to the county
auditor and the tax commissioner.

(C)
After complying with sections 319.301, 319.302,
319.303,

319.304,
and 323.152 of the Revised Code, the county auditor shall reduce the
remaining sum to be levied against a homestead by the percentage
called for in the resolution adopted under division (B) of this
section. The auditor shall certify the amount of taxes remaining
after the reduction to the county treasurer for collection as the
real property taxes charged and payable on the homestead.

(D)
For each tax year, the county auditor shall certify to the board of
county commissioners the total amount by which real property taxes
were reduced under this section. At the time of each semi-annual
settlement of real property taxes between the county auditor and
county treasurer, the board of county commissioners shall pay to the
auditor one-half of that total amount. Upon receipt of the payment,
the county auditor shall distribute it among the various taxing
districts in the county as if it had been levied, collected, and
settled as real property taxes. The board of county commissioners
shall make the payment from the county general fund or from any other
county revenue that may be used for that purpose. In making the
payment, the board may use revenue from taxes levied by the county to
provide additional general revenue under sections 5739.021 and
5741.021 of the Revised Code or to provide additional revenue for the
county general fund under sections 5739.026 and 5741.023 of the
Revised Code.

(E)
The partial exemption under this section shall not directly or
indirectly affect the determination of the principal amount of notes
that may be issued in anticipation of a tax levy or the amount of
securities that may be issued for any permanent improvements
authorized in conjunction with a tax levy.

(F)
At any time, the board of county commissioners may adopt a resolution
amending or repealing the partial exemption granted under this
section. Upon adopting a resolution amending or repealing the partial
exemption, the board shall certify copies of it to the county auditor
and the tax commissioner. The resolution shall specify the tax year
in which the amendment or repeal first applies, which may be the tax
year in which the resolution takes effect as long as the resolution
takes effect before the county auditor certifies the tax duplicate of
real and public utility property for that tax year to the county
treasurer.

(G)
If a person files a late application for a tax reduction under
division (B)(2) of section 323.152 of the Revised Code for the
preceding year, and is granted the reduction, the person also shall
receive the reduction under this section for the preceding year. The
county auditor shall credit the amount of the reduction against the
person's current year taxes, and shall include the amount of the
reduction in the amount certified to the board of county
commissioners under division (D) of this section.

Sec.
4503.06.
(A)
The owner of each manufactured or mobile home that has acquired situs
in this state shall pay either a real property tax pursuant to Title
LVII of the Revised Code or a manufactured home tax pursuant to
division (C) of this section.

(B)
The owner of a manufactured or mobile home shall pay real property
taxes if either of the following applies:

(1)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred on or after January 1, 2000,
and all of the following apply:

(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.

(b)
The home is located on land that is owned by the owner of the home.

(c)
The certificate of title has been inactivated by the clerk of the
court of common pleas that issued it, pursuant to division (H) of
section 4505.11 of the Revised Code.

(2)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred before January 1, 2000, and all
of the following apply:

(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.

(b)
The home is located on land that is owned by the owner of the home.

(c)
The owner of the home has elected to have the home taxed as real
property and, pursuant to section 4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county
containing the taxing district in which the home has its situs,
together with proof that all taxes have been paid.

(d)
The county auditor has placed the home on the real property tax list
and delivered the certificate of title to the clerk of the court of
common pleas that issued it and the clerk has inactivated the
certificate.

(C)(1)
Any mobile or manufactured home that is not taxed as real property as
provided in division (B) of this section is subject to an annual
manufactured home tax, payable by the owner, for locating the home in
this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in
which the home has its situs pursuant to this section.

(2)
The year for which the manufactured home tax is levied commences on
the first day of January and ends on the following thirty-first day
of December. The state shall have the first lien on any manufactured
or mobile home on the list for the amount of taxes, penalties, and
interest charged against the owner of the home under this section.
The lien of the state for the tax for a year shall attach on the
first day of January to a home that has acquired situs on that date.
The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the
next first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.

(3)(a)
The situs of a manufactured or mobile home located in this state on
the first day of January is the local taxing district in which the
home is located on that date.

(b)
The situs of a manufactured or mobile home not located in this state
on the first day of January, but located in this state subsequent to
that date, is the local taxing district in which the home is located
thirty days after it is acquired or first enters this state.

(4)
The tax is collected by and paid to the county treasurer of the
county containing the taxing district in which the home has its
situs.

(D)
The manufactured home tax shall be computed and assessed by the
county auditor of the county containing the taxing district in which
the home has its situs as follows:

(1)
On a home that acquired situs in this state prior to January 1, 2000:

(a)
By multiplying the assessable value of the home by the tax rate of
the taxing district in which the home has its situs, and deducting
from the product thus obtained any reduction authorized under section
4503.065 of the Revised Code. The tax levied under this formula shall
not be less than thirty-six dollars, unless the home qualifies for a
reduction in assessable value under section 4503.065 of the Revised
Code, in which case there shall be no minimum tax and the tax shall
be the amount calculated under this division.

(b)
The assessable value of the home shall be forty per cent of the
amount arrived at by the following computation:

(i)
If the cost to the owner, or market value at time of purchase,
whichever is greater, of the home includes the furnishings and
equipment, such cost or market value shall be multiplied according to
the following schedule:

1

2

3

A

For
the first calendar year in which the home is owned by the current
owner

x

80%

B

2nd
calendar year

x

75%

C

3rd
"

x

70%

D

4th
"

x

65%

E

5th
"

x

60%

F

6th
"

x

55%

G

7th
"

x

50%

H

8th
"

x

45%

I

9th
"

x

40%

J

10th
and each year thereafter

x

35%

The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.

(ii)
If the cost to the owner, or market value at the time of purchase,
whichever is greater, of the home does not include the furnishings
and equipment, such cost or market value shall be multiplied
according to the following schedule:

1

2

3

A

For
the first calendar year in which the home is owned by the current
owner

x

95%

B

2nd
calendar year

x

90%

C

3rd
"

x

85%

D

4th
"

x

80%

E

5th
"

x

75%

F

6th
"

x

70%

G

7th
"

x

65%

H

8th
"

x

60%

I

9th
"

x

55%

J

10th
and each year thereafter

x

50%

The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.

(2)
On a home in which ownership was transferred or that first acquired
situs in this state on or after January 1, 2000:

(a)
By multiplying the assessable value of the home by the effective tax
rate, as defined in section 323.08 of the Revised Code, for
residential real property of the taxing district in which the home
has its situs, and deducting from the product thus obtained the
reductions required or authorized under section 319.302,

319.303,

319.304, or 4503.065 or division (B) of section 323.152 of the
Revised Code.

(b)
The assessable value of the home shall be thirty-five per cent of its
true value as determined under division (L) of this section.

(3)
On or before the fifteenth day of January each year, the county
auditor shall record the assessable value and the amount of tax on
the manufactured or mobile home on the tax list and deliver a
duplicate of the list to the county treasurer. In the case of an
emergency as defined in section 323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of
the duplicate for an additional fifteen days upon receiving a written
application from the county auditor regarding an extension for the
delivery of the duplicate, or from the county treasurer regarding an
extension of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency that
will cause the unavoidable delay and must be received by the tax
commissioner on or before the last day of the month preceding the day
delivery of the duplicate is otherwise required. When an extension is
granted for delivery of the duplicate, the time period for payment of
taxes shall be extended for a like period of time. When a delay in
the closing of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be extended if
the tax commissioner determines that penalties have accrued or would
otherwise accrue for reasons beyond the control of the taxpayers of
the county. The order shall prescribe the final extended date for
payment of taxes for that collection period.

(4)
After January 1, 1999, the owner of a manufactured or mobile home
taxed pursuant to division (D)(1) of this section may elect to have
the home taxed pursuant to division (D)(2) of this section by filing
a written request with the county auditor of the taxing district in
which the home is located on or before the first day of December of
any year. Upon the filing of the request, the county auditor shall
determine whether all taxes levied under division (D)(1) of this
section have been paid, and if those taxes have been paid, the county
auditor shall tax the manufactured or mobile home pursuant to
division (D)(2) of this section commencing in the next tax year.

(5)
A manufactured or mobile home that acquired situs in this state prior
to January 1, 2000, shall be taxed pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the home
and the home was not exempted from taxation pursuant to division (E)
of this section for the year for which the taxes were not paid.

(6)(a)
Immediately upon receipt of any manufactured home tax duplicate from
the county auditor, but not less than twenty days prior to the last
date on which the first one-half taxes may be paid without penalty as
prescribed in division (F) of this section, the county treasurer
shall cause to be prepared and mailed or delivered to each person
charged on that duplicate with taxes, or to an agent designated by
such person, the tax bill prescribed by the tax commissioner under
division (D)(7) of this section. When taxes are paid by installments,
the county treasurer shall mail or deliver to each person charged on
such duplicate or the agent designated by that person a second tax
bill showing the amount due at the time of the second tax collection.
The second half tax bill shall be mailed or delivered at least twenty
days prior to the close of the second half tax collection period. A
change in the mailing address, electronic mail address, or telephone
number of any tax bill shall be made in writing to the county
treasurer. Failure to receive a bill required by this section does
not excuse failure or delay to pay any taxes shown on the bill or,
except as provided in division (B)(1) of section 5715.39 of the
Revised Code, avoid any penalty, interest, or charge for such delay.

A
policy adopted by a county treasurer under division (A)(2) of section
323.13 of the Revised Code shall also allow any person required to
receive a tax bill under division (D)(6)(a) of this section to
request electronic delivery of that tax bill in the same manner. A
person may rescind such a request in the same manner as a request
made under division (A)(2) of section 323.13 of the Revised Code. The
request shall terminate upon a change in the name of the person
charged with the taxes pursuant to section 4503.061 of the Revised
Code.

(b)
After delivery of the copy of the delinquent manufactured home tax
list under division (H) of this section, the county treasurer may
prepare and mail to each person in whose name a home is listed an
additional tax bill showing the total amount of delinquent taxes
charged against the home as shown on the list. The tax bill shall
include a notice that the interest charge prescribed by division (G)
of this section has begun to accrue.

(7)
Each tax bill prepared and mailed or delivered under division (D)(6)
of this section shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this section
or that is not authorized by section 321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:

(a)
The taxes levied and the taxes charged and payable against the
manufactured or mobile home;

(b)
The following notice: "Notice: If the taxes are not paid within
sixty days after the county auditor delivers the delinquent
manufactured home tax list to the county treasurer, you and your home
may be subject to collection proceedings for tax delinquency."
Failure to provide such notice has no effect upon the validity of any
tax judgment to which a home may be subjected.

(c)
In the case of manufactured or mobile homes taxed under division
(D)(2) of this section, the following additional information:

(i)
The effective tax rate. The words "effective tax rate"
shall appear in boldface type.

(ii)
The following notice: "Notice: If the taxes charged against this
home have been reduced by the 2-1/2 per cent tax reduction for
residences occupied by the owner but the home is not a residence
occupied by the owner, the owner must notify the county auditor's
office not later than March 31 of the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.

If
the taxes charged against this home have not been reduced by the
2-1/2 per cent tax reduction and the home is a residence occupied by
the owner, the home may qualify for the tax reduction. To obtain an
application for the tax reduction or further information, the owner
may contact the county auditor's office at __________ (insert the
address and telephone number of the county auditor's office)."

(E)(1)
A manufactured or mobile home is not subject to this section when any
of the following applies:

(a)
It is taxable as personal property pursuant to section 5709.01 of the
Revised Code. Any manufactured or mobile home that is used as a
residence shall be subject to this section and shall not be taxable
as personal property pursuant to section 5709.01 of the Revised Code.

(b)
It bears a license plate issued by any state other than this state
unless the home is in this state in excess of an accumulative period
of thirty days in any calendar year.

(c)
The annual tax has been paid on the home in this state for the
current year.

(d)
The tax commissioner has determined, pursuant to section 5715.27 of
the Revised Code, that the property is exempt from taxation, or would
be exempt from taxation under Chapter 5709. of the Revised Code if it
were classified as real property.

(2)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is not subject to this section
if it is unused or unoccupied and stored at the owner's normal place
of residence or at a recognized storage facility.

(3)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is subject to this section and
shall be taxed as a manufactured or mobile home if it has a situs
longer than thirty days in one location and is connected to existing
utilities, unless either of the following applies:

(a)
The situs is in a state facility or a camping or park area as defined
in division (C), (Q), (S), or (V) of section 3729.01 of the Revised
Code.

(b)
The situs is in a camping or park area that is a tract of land that
has been limited to recreational use by deed or zoning restrictions
and subdivided for sale of five or more individual lots for the
express or implied purpose of occupancy by either self-contained
recreational vehicles as defined in division (T) of section 3729.01
of the Revised Code or by dependent recreational vehicles as defined
in division (D) of section 3729.01 of the Revised Code.

(F)
Except as provided in division (D)(3) of this section, the
manufactured home tax is due and payable as follows:

(1)
When a manufactured or mobile home has a situs in this state, as
provided in this section, on the first day of January, one-half of
the amount of the tax is due and payable on or before the first day
of March and the balance is due and payable on or before the
thirty-first day of July. At the option of the owner of the home, the
tax for the entire year may be paid in full on the first day of
March.

(2)
When a manufactured or mobile home first acquires a situs in this
state after the first day of January, no tax is due and payable for
that year.

(G)(1)(a)
Except as otherwise provided in division (G)(1)(b) of this section,
if one-half of the current taxes charged under this section against a
manufactured or mobile home, together with the full amount of any
delinquent taxes, are not paid on or before the first day of March in
that year, or on or before the last day for such payment as extended
pursuant to section 4503.063 of the Revised Code, a penalty of ten
per cent shall be charged against the unpaid balance of such half of
the current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or on or
before the last day for payment as extended pursuant to section
4503.063 of the Revised Code, a like penalty shall be charged on the
balance of the total amount of the unpaid current taxes.

(b)
After a valid delinquent tax contract that includes unpaid current
taxes from a first-half collection period described in division (F)
of this section has been entered into under section 323.31 of the
Revised Code, no ten per cent penalty shall be charged against such
taxes after the second-half collection period while the delinquent
tax contract remains in effect. On the day a delinquent tax contract
becomes void, the ten per cent penalty shall be charged against such
taxes and shall equal the amount of penalty that would have been
charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been in
effect.

(2)(a)
On the first day of the month following the last day the second
installment of taxes may be paid without penalty beginning in 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid
without penalty. The charge shall be for interest that accrued during
the period that began on the preceding first day of December and
ended on the last day of the month that included the last date such
second installment could be paid without penalty. The interest shall
be computed at the rate per annum prescribed by section 5703.47 of
the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list compiled under division (H) of
this section.

(b)
On the first day of December beginning in 2000, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began on
the first day of the month following the last date prescribed for the
payment of the second installment of taxes in the current year and
ended on the immediately preceding last day of November. The interest
shall be computed at the rate per annum prescribed by section 5703.47
of the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.

(c)
After a valid undertaking has been entered into for the payment of
any delinquent taxes, no interest shall be charged against such
delinquent taxes while the undertaking remains in effect in
compliance with section 323.31 of the Revised Code. If a valid
undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to
be charged while the undertaking was in effect. The interest shall be
charged on the day the undertaking becomes void and shall equal the
amount of interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest would
have been charged thereon under divisions (G)(1) and (2) of this
section had the undertaking not been in effect.

(3)
If the full amount of the taxes due at either of the times prescribed
by division (F) of this section is paid within ten days after such
time, the county treasurer shall waive the collection of and the
county auditor shall remit one-half of the penalty provided for in
this division for failure to make that payment by the prescribed
time.

(4)
The treasurer shall compile and deliver to the county auditor a list
of all tax payments the treasurer has received as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall be
included in the settlement next succeeding the settlement then in
process.

(H)(1)
The county auditor shall compile annually a "delinquent
manufactured home tax list" consisting of homes the county
treasurer's records indicate have taxes that were not paid within the
time prescribed by divisions (D)(3) and (F) of this section, have
taxes that remain unpaid from prior years, or have unpaid tax
penalties or interest that have been assessed.

(2)
Within thirty days after the settlement under division (H)(2) of
section 321.24 of the Revised Code, the county auditor shall deliver
a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent
manufactured home tax list annually in the same manner as delinquent
real property tax lists are published. The county auditor may
apportion the cost of publishing the list among taxing districts in
proportion to the amount of delinquent manufactured home taxes so
published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may charge the owner
of a home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the fee
is not paid, may place the fee upon the delinquent manufactured home
tax list as a lien on the listed home, to be collected as other
manufactured home taxes.

(3)
When taxes, penalties, or interest are charged against a person on
the delinquent manufactured home tax list and are not paid within
sixty days after the list is delivered to the county treasurer, the
county treasurer shall, in addition to any other remedy provided by
law for the collection of taxes, penalties, and interest, enforce
collection of such taxes, penalties, and interest by civil action in
the name of the treasurer against the owner for the recovery of the
unpaid taxes following the procedures for the recovery of delinquent
real property taxes in sections 323.25 to 323.28 of the Revised Code.
The action may be brought in municipal or county court, provided the
amount charged does not exceed the monetary limitations for original
jurisdiction for civil actions in those courts.

It
is sufficient, having made proper parties to the suit, for the county
treasurer to allege in the treasurer's bill of particulars or
petition that the taxes stand chargeable on the books of the county
treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due
the county. The treasurer need not set forth any other matter
relating thereto. If it is found on the trial of the action that the
person is indebted to the state, judgment shall be rendered in favor
of the county treasurer prosecuting the action. The judgment debtor
is not entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
enforcement of the judgment.

Upon
the filing of an entry of confirmation of sale or an order of
forfeiture in a proceeding brought under this division, title to the
manufactured or mobile home shall be in the purchaser. The clerk of
courts shall issue a certificate of title to the purchaser upon
presentation of proof of filing of the entry of confirmation or order
and, in the case of a forfeiture, presentation of the county
auditor's certificate of sale.

(I)
The total amount of taxes collected shall be distributed in the
following manner: four per cent shall be allowed as compensation to
the county auditor for the county auditor's service in assessing the
taxes; two per cent shall be allowed as compensation to the county
treasurer for the services the county treasurer renders as a result
of the tax levied by this section. Such amounts shall be paid into
the county treasury, to the credit of the county general revenue
fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid into
the county treasury, on the warrant of the county auditor. The
balance of the taxes collected shall be distributed among the taxing
subdivisions of the county in which the taxes are collected and paid
in the same proportions that the amount of manufactured home tax
levied by each taxing subdivision of the county in the current tax
year bears to the amount of such tax levied by all such subdivisions
in the county in the current tax year. The taxes levied and revenues
collected under this section shall be in lieu of any general property
tax and any tax levied with respect to the privilege of using or
occupying a manufactured or mobile home in this state except as
provided in sections 4503.04 and 5741.02 of the Revised Code.

(J)
An agreement to purchase or a bill of sale for a manufactured home
shall show whether or not the furnishings and equipment are included
in the purchase price.

(K)
If the county treasurer and the county prosecuting attorney agree
that an item charged on the delinquent manufactured home tax list is
uncollectible, they shall certify that determination and the reasons
to the county board of revision. If the board determines the amount
is uncollectible, it shall certify its determination to the county
auditor, who shall strike the item from the list.

(L)(1)
The county auditor shall appraise at its true value any manufactured
or mobile home in which ownership is transferred or which first
acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under
division (D)(4) of this section, to have the home taxed under
division (D)(2) of this section. The true value shall include the
value of the home, any additions, and any fixtures, but not any
furnishings in the home. In determining the true value of a
manufactured or mobile home, the auditor shall consider all facts and
circumstances relating to the value of the home, including its age,
its capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its true
value.

(2)(a)
If a manufactured or mobile home has been the subject of an arm's
length sale between a willing seller and a willing buyer within a
reasonable length of time prior to the determination of true value,
the county auditor shall consider the sale price of the home to be
the true value for taxation purposes.

(b)
The sale price in an arm's length transaction between a willing
seller and a willing buyer shall not be considered the true value of
the home if either of the following occurred after the sale:

(i)
The home has lost value due to a casualty.

(ii)
An addition or fixture has been added to the home.

(3)
The county auditor shall have each home viewed and appraised at least
once in each six-year period in the same year in which real property
in the county is appraised pursuant to Chapter 5713. of the Revised
Code, and shall update the appraised values in the third calendar
year following the appraisal. The person viewing or appraising a home
may enter the home to determine by actual view any additions or
fixtures that have been added since the last appraisal. In conducting
the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.

(4)
The county auditor shall place the true value of each home on the
manufactured home tax list upon completion of an appraisal.

(5)(a)
If the county auditor changes the true value of a home, the auditor
shall notify the owner of the home in writing, delivered by mail or
in person. The notice shall be given at least thirty days prior to
the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.

(b)
Any owner of a home or any other person or party that would be
authorized to file a complaint under division (A) of section 5715.19
of the Revised Code if the home was real property may file a
complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or
before the thirty-first day of March of the current tax year or the
date of closing of the collection for the first half of manufactured
home taxes for the current tax year, whichever is later. The auditor
shall present to the county board of revision all complaints filed
with the auditor under this section. The board shall hear and
investigate the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.

(c)
If the county board of revision determines, pursuant to a complaint
against the valuation of a manufactured or mobile home filed under
this section, that the amount of taxes, assessments, or other charges
paid was in excess of the amount due based on the valuation as
finally determined, then the overpayment shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code.

(d)
Payment of all or part of a tax under this section for any year for
which a complaint is pending before the county board of revision does
not abate the complaint or in any way affect the hearing and
determination thereof.

(M)
If the county auditor determines that any tax or other charge or any
part thereof has been erroneously charged as a result of a clerical
error as defined in section 319.35 of the Revised Code, the county
auditor shall call the attention of the county board of revision to
the erroneous charges. If the board finds that the taxes or other
charges have been erroneously charged or collected, it shall certify
the finding to the auditor. Upon receipt of the certification, the
auditor shall remove the erroneous charges on the manufactured home
tax list or delinquent manufactured home tax list in the same manner
as is prescribed in section 319.35 of the Revised Code for erroneous
charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is
prescribed in section 319.36 of the Revised Code for erroneous
charges against real property.

(N)
As used in this section and section 4503.061 of the Revised Code:

(1)
"Manufactured home taxes" includes taxes, penalties, and
interest charged under division (C) or (G) of this section and any
penalties charged under division (G) or (H)(5) of section 4503.061 of
the Revised Code.

(2)
"Current taxes" means all manufactured home taxes charged
against a manufactured or mobile home that have not appeared on the
manufactured home tax list for any prior year. Current taxes become
delinquent taxes if they remain unpaid after the last day prescribed
for payment of the second installment of current taxes without
penalty, whether or not they have been certified delinquent.

(3)
"Delinquent taxes" means:

(a)
Any manufactured home taxes that were charged against a manufactured
or mobile home for a prior year, including any penalties or interest
charged for a prior year and the costs of publication under division
(H)(2) of this section, and that remain unpaid;

(b)
Any current manufactured home taxes charged against a manufactured or
mobile home that remain unpaid after the last day prescribed for
payment of the second installment of current taxes without penalty,
whether or not they have been certified delinquent, including any
penalties or interest and the costs of publication under division
(H)(2) of this section.

Sec.
4503.065.
(A)(1)
Division (A) of this section applies to any of the following persons:

(a)
An individual who is permanently and totally disabled;

(b)
An individual who is sixty-five years of age or older;

(c)
An individual who is the surviving spouse of a deceased person who
was permanently and totally disabled or sixty-five years of age or
older and who applied and qualified for a reduction in assessable
value under this section in the year of death, provided the surviving
spouse is at least fifty-nine but not sixty-five or more years of age
on the date the deceased spouse dies.

(2)
The manufactured home tax on a manufactured or mobile home that is
paid pursuant to division (C) of section 4503.06 of the Revised Code
and that is owned and occupied as a home by an individual whose
domicile is in this state and to whom this section applies, shall be
reduced for any tax year for which an application for such reduction
has been approved, provided the individual did not acquire ownership
from a person, other than the individual's spouse, related by
consanguinity or affinity for the purpose of qualifying for the
reduction. An owner includes a settlor of a revocable or irrevocable
inter vivos trust holding the title to a manufactured or mobile home
occupied by the settlor as of right under the trust.

(a)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(2)
of that section, the reduction shall equal one of the following
amounts, as applicable to the person:

(i)
If the person received a reduction under this section for tax year
2007, the greater of the reduction for that tax year or the amount
computed under division (A)(2)(b) of this section;

(ii)
If the person received, for any homestead, a reduction under division
(A) of this section for tax year 2014 or under division (A)(1) of
section 323.152 of the Revised Code for tax year 2013 or the person
is the surviving spouse of such a person and the surviving spouse is
at least fifty-nine years of age on the date the deceased spouse
dies, the amount computed under division (A)(2)(b) of this section.

(iii)
If the person is not described in division (A)(2)(a)(i) or (ii) of
this section and the person's total income does not exceed thirty
thousand dollars, as adjusted under division (A)(2)(e) of this
section, the amount computed under division (A)(2)(b) of this
section.

(b)
The amount of the reduction under division (A)(2)(b) of this section
equals the product of the following:

(i)
Twenty-five thousand dollars of the true value of the property in
money, as adjusted under division (A)(2)(e) of this section;

(ii)
The assessment percentage established by the tax commissioner under
division (B) of section 5715.01 of the Revised Code, not to exceed
thirty-five per cent;

(iii)
The effective tax rate used to calculate the taxes charged against
the property for the current year, where "effective tax rate"
is defined as in section 323.08 of the Revised Code;

(iv)
The quantity equal to one minus the sum of the percentage reductions
in taxes received by the property for the current tax year under

section

sections

319.302

and
319.303
of
the Revised Code and division (B) of section 323.152 of the Revised
Code.

(c)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(1)
of that section, the reduction shall equal one of the following
amounts, as applicable to the person:

(i)
If the person received a reduction under this section for tax year
2007, the greater of the reduction for that tax year or the amount
computed under division (A)(2)(d) of this section;

(ii)
If the person received, for any homestead, a reduction under division
(A) of this section for tax year 2014 or under division (A)(1) of
section 323.152 of the Revised Code for tax year 2013 or the person
is the surviving spouse of such a person and the surviving spouse is
at least fifty-nine years of age on the date the deceased spouse
dies, the amount computed under division (A)(2)(d) of this section.

(iii)
If the person is not described in division (A)(2)(c)(i) or (ii) of
this section and the person's total income does not exceed thirty
thousand dollars, as adjusted under division (A)(2)(e) of this
section, the amount computed under division (A)(2)(d) of this
section.

(d)
The amount of the reduction under division (A)(2)(d) of this section
equals the product of the following:

(i)
Twenty-five thousand dollars of the cost to the owner, or the market
value at the time of purchase, whichever is greater, as those terms
are used in division (D)(1) of section 4503.06 of the Revised Code,
and as adjusted under division (A)(2)(e) of this section;

(ii)
The percentage from the appropriate schedule in division (D)(1)(b) of
section 4503.06 of the Revised Code;

(iii)
The assessment percentage of forty per cent used in division
(D)(1)(b) of section 4503.06 of the Revised Code;

(iv)
The tax rate of the taxing district in which the home has its situs.

(e)
The tax commissioner shall adjust the income threshold described in
divisions (A)(2)(a)(iii) and (A)(2)(c)(iii) and the reduction amounts
described in divisions (A)(2)(b)(i), (A)(2)(d)(i), (B)(1), (B)(2),
(C)(1), and (C)(2) of this section by completing the following
calculations in September of each year:

(i)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding calendar year to the last day of December of the preceding
calendar year;

(ii)
Multiply that percentage increase by the total income threshold or
reduction amount for the ensuing tax year, as applicable;

(iii)
Add the resulting product to the total income threshold or reduction
amount, as applicable for the ensuing tax year;

(iv)
Round the resulting sum to the nearest multiple of one hundred
dollars.

The
commissioner shall certify the amount resulting from each adjustment
to each county auditor not later than the first day of December each
year. The certified amount applies to the second ensuing tax year.
The commissioner shall not make the applicable adjustment in any
calendar year in which the amount resulting from the adjustment would
be less than the total income threshold or the reduction amount for
the ensuing tax year.

(B)(1)
The manufactured home tax levied pursuant to division (C) of section
4503.06 of the Revised Code on a manufactured or mobile home that is
owned and occupied by a disabled veteran shall be reduced for any tax
year for which an application for such reduction has been approved,
provided the disabled veteran did not acquire ownership from a
person, other than the disabled veteran's spouse, related by
consanguinity or affinity for the purpose of qualifying for the
reduction. An owner includes an owner within the meaning of division
(A)(2) of this section.

(a)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(2)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(2)(e) of this section, by
the amounts described in divisions (A)(2)(b)(ii) to (iv) of this
section.

(b)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(1)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the cost to the owner, or the
market value at the time of purchase, whichever is greater, as those
terms are used in division (D)(1) of section 4503.06 of the Revised
Code, as adjusted under division (A)(2)(e) of this section, by the
amounts described in divisions (A)(2)(d)(ii) to (iv) of this section.

The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A), (B)(2), or (C) of this section. The
reduction applies to only one manufactured or mobile home owned and
occupied by a disabled veteran.

(2)
The manufactured home tax levied pursuant to division (C) of section
4503.06 of the Revised Code on a manufactured or mobile home that is
owned and occupied by the surviving spouse of a disabled veteran
shall be reduced for each tax year for which an application for such
reduction has been approved. The reduction shall equal the amount of
the reduction authorized under division (B)(1)(a) or (b) of this
section, as applicable. An owner includes an owner within the meaning
of division (A)(2) of this section.

The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A), (B)(1), or (C) of this section. The
reduction applies to only one manufactured or mobile home owned and
occupied by the surviving spouse of a disabled veteran. A
manufactured or mobile home qualifies for a reduction in taxes under
division (B)(2) of this section beginning in one of the following tax
years:

(a)
For a surviving spouse described in division (H)(1) of section
4503.064 of the Revised Code, the year the disabled veteran dies;

(b)
For a surviving spouse described in division (H)(2) of section
4503.064 of the Revised Code, the first year on the first day of
January of which the total disability rating described in division
(F) of section 323.151 of the Revised Code has been received for the
deceased spouse.

In
either case, the reduction shall continue through the tax year in
which the surviving spouse dies or remarries.

(C)
The manufactured home tax levied pursuant to division (C) of section
4503.06 of the Revised Code on a manufactured or mobile home that is
owned and occupied by the surviving spouse of a public service
officer killed in the line of duty shall be reduced for any tax year
for which an application for such reduction has been approved,
provided the surviving spouse did not acquire ownership from a
person, other than the surviving spouse's deceased public service
officer spouse, related by consanguinity or affinity for the purpose
of qualifying for the reduction. An owner includes an owner within
the meaning of division (A)(2) of this section.

(1)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(2)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(2)(e) of this section, by
the amounts described in divisions (A)(2)(b)(ii) to (iv) of this
section.

(2)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(1)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the cost to the owner, or the
market value at the time of purchase, whichever is greater, as those
terms are used in division (D)(1) of section 4503.06 of the Revised
Code, as adjusted under division (A)(2)(e) of this section, by the
amounts described in divisions (A)(2)(d)(ii) to (iv) of this section.

The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A) or (B) of this section. The reduction
applies to only one manufactured or mobile home owned and occupied by
such a surviving spouse. A manufactured or mobile home qualifies for
a reduction in taxes under this division for the tax year in which
the public service officer dies through the tax year in which the
surviving spouse dies or remarries.

(D)
If the owner or the spouse of the owner of a manufactured or mobile
home is eligible for a homestead exemption on the land upon which the
home is located, the reduction to which the owner or spouse is
entitled under this section shall not exceed the difference between
the reduction to which the owner or spouse is entitled under division
(A), (B), or (C) of this section and the amount of the reduction
under the homestead exemption.

(E)
No reduction shall be made with respect to the home of any person
convicted of violating division (C) or (D) of section 4503.066 of the
Revised Code for a period of three years following the conviction.

Sec.
4503.0610.
(A)
If a board of county commissioners adopts a resolution granting a
partial real property tax exemption under section 323.158 of the
Revised Code, it also shall adopt a resolution under this section
granting a partial manufactured home tax exemption. The partial
exemption shall take the form of a reduction each year in the
manufactured home tax charged against each manufactured home in the
county under section 4503.06 of the Revised Code, by the same
percentage by which real property taxes were reduced for the
preceding year in the resolution adopted under section 323.158 of the
Revised Code. Upon adopting the resolution under this section, the
board shall certify copies of it to the county auditor and the tax
commissioner.

(B)
After complying with sections
319.303,

319.304,
4503.06, and 4503.065 of the Revised Code, the county auditor shall
reduce the remaining sum to be levied against a manufactured home by
the percentage called for in the resolution adopted under division
(A) of this section. The auditor shall certify the amount of tax
remaining after the reduction to the county treasurer for collection
as the manufactured home tax charged and payable on the manufactured
home.

(C)
For each tax year, the county auditor shall certify to the board of
county commissioners the total amount by which manufactured home
taxes are reduced under this section. At the time of each semi-annual
distribution of manufactured home taxes in the county, the board
shall pay to the auditor one-half of that total amount. Upon receipt
of the payment, the auditor shall distribute it among the various
taxing districts in the county as though it had been levied and
collected as manufactured home taxes. The board shall make the
payment from the county general fund or from any other county revenue
that may be used for that purpose.

(D)
If a board of county commissioners repeals a resolution adopted under
section 323.158 of the Revised Code, it also shall repeal the
resolution adopted under this section.

Sec.
5715.16.
On
the second Monday of June, annually, the county auditor shall lay
before the county board of revision

and the tax commissioner

the returns of
his
the
auditor's

assessment of real property for the current year, and such board
shall forthwith proceed to revise the assessment and returns of such
real property. If the board finds that any tract, lot, or parcel of
land, or any buildings, structures, or improvements thereon, or any
minerals therein, or rights thereto have been improperly listed
either as to the name of the owner or the description or quantity
thereof, or have been incorrectly valued, or have been omitted and
not yet valued, it shall make the necessary corrections and give to
each such incorrectly valued or omitted tract, lot, or parcel of
land, or any buildings, structures, or improvements thereon, or any
minerals therein or rights thereto, their corrected taxable value.

The
auditor shall not make up
his
the
auditor's

tax list and duplicate nor advertise as provided in section 5715.17
of the Revised Code until the board has completed its work under this
section and returned to the auditor all the returns laid before it
with the revisions thereof.

Sec.
5715.19.
(A)
As used in this section:

"Member"
has the same meaning as in section 1706.01 of the Revised Code.

"Internet
identifier of record" has the same meaning as in section 9.312
of the Revised Code.

"Interim
period" means, for each county, the tax year to which section
5715.24 of the Revised Code applies and each subsequent tax year
until the tax year in which that section applies again.

"Legislative
authority" means a board of county commissioners, a board of
township trustees of any township with territory in the county, the
board of education of any school district with territory in the
county, or the legislative authority of a municipal corporation with
territory in the county.

"Original
complaint" means a complaint filed under division (A) of this
section.

"Counter-complaint"
means a complaint filed under division (B) of this section in
response to an original complaint.

"Third
party complainant" means a complainant other than the property
owner, the owner's spouse, a tenant authorized to file an original
complaint, or any person acting on behalf of a property owner. "Third
party complainant" does not include a legislative authority or a
mayor of a municipal corporation, but does include the prosecuting
attorney or treasurer of a county or any person acting on behalf of a
legislative authority or mayor.

For
purposes of this section, a person is considered to be acting on
behalf of a legislative authority or mayor if the person is an
official or employee of the political subdivision or has been hired,
contracted, or directed by such an official or employee to file a
complaint or counter-complaint under this section on behalf of the
political subdivision.

(1)
Subject to division (A)(2) of this section, a complaint against any
of the following determinations for the current tax year shall be
filed with the county auditor on or before the thirty-first day of
March of the ensuing tax year or the date of closing of the
collection for the first half of real and public utility property
taxes for the current tax year, whichever is later:

(a)
Any classification made under section 5713.041 of the Revised Code;

(b)
Any determination made under section 5713.32 or 5713.35 of the
Revised Code;

(c)
Any recoupment charge levied under section 5713.35 of the Revised
Code;

(d)
The determination of the total valuation or assessment of any parcel
that appears on the tax list, except parcels assessed by the tax
commissioner pursuant to section 5727.06 of the Revised Code;

(e)
The determination of the total valuation of any parcel that appears
on the agricultural land tax list, except parcels assessed by the tax
commissioner pursuant to section 5727.06 of the Revised Code;

(f)
Any determination made under division
(A)
(B)

of section 319.302 of the Revised Code.

If
such a complaint is filed by mail or certified mail, the date of the
United States postmark placed on the envelope or sender's receipt by
the postal service shall be treated as the date of filing. A private
meter postmark on an envelope is not a valid postmark for purposes of
establishing whether a complaint has been timely filed.

Subject
to division (A)(6) of this section, any person owning taxable real
property in the county or in a taxing district with territory in the
county; such a person's spouse; a tenant of the property owner, if
the property is classified as to use for tax purposes as commercial
or industrial, the lease requires the tenant to pay the entire amount
of taxes charged against the property, and the lease allows, or the
property owner otherwise authorizes, the tenant to file such a
complaint with respect to the property; an individual who is retained
by such a person or tenant and who holds a designation from a
professional assessment organization, such as the institute for
professionals in taxation, the national council of property taxation,
or the international association of assessing officers; a public
accountant who holds a permit under section 4701.10 of the Revised
Code, a general or residential real estate appraiser licensed or
certified under Chapter 4763. of the Revised Code, or a real estate
broker licensed under Chapter 4735. of the Revised Code, who is
retained by such a person or tenant; if the person or tenant is a
firm, company, association, partnership, limited liability company,
or corporation, an officer, a salaried employee, a partner, or a
member of that person or tenant; if the person or tenant is a trust,
a trustee of the trust; the prosecuting attorney or treasurer of the
county; or the legislative authority of a subdivision or the mayor of
a municipal corporation may file such a complaint regarding any such
determination affecting any real property in the county, except that
a person owning taxable real property in another county may file such
a complaint only with regard to any such determination affecting real
property in the county that is located in the same taxing district as
that person's real property is located. The county auditor shall
present to the county board of revision all complaints filed with the
auditor.

(2)
No person, legislative authority, or officer shall file a complaint
against the valuation or assessment of any parcel that appears on the
tax list if it filed a complaint against the valuation or assessment
of that parcel for any prior tax year in the same interim period,
unless the person, legislative authority, or officer alleges that the
valuation or assessment should be changed due to one or more of the
following circumstances that occurred after the tax lien date for the
tax year for which the prior complaint was filed and that the
circumstances were not taken into consideration with respect to the
prior complaint:

(a)
The property was sold in an arm's length transaction, as described in
section 5713.03 of the Revised Code;

(b)
The property lost value due to some casualty;

(c)
Substantial improvement was added to the property;

(d)
An increase or decrease of at least fifteen per cent in the
property's occupancy has had a substantial economic impact on the
property.

(3)
If a county board of revision, the board of tax appeals, or any court
dismisses a complaint filed under this section or section 5715.13 of
the Revised Code for the reason that the act of filing the complaint
was the unauthorized practice of law or the person filing the
complaint was engaged in the unauthorized practice of law, the party
affected by a decrease in valuation or the party's agent, or the
person owning taxable real property in the county or in a taxing
district with territory in the county, may refile the complaint,
notwithstanding division (A)(2) of this section.

(4)(a)
No complaint filed under this section or section 5715.13 of the
Revised Code shall be dismissed for the reason that the complaint
fails to accurately identify the owner of the property that is the
subject of the complaint.

(b)
If a complaint fails to accurately identify the owner of the property
that is the subject of the complaint, the board of revision shall
exercise due diligence to ensure the correct property owner is
notified as required by divisions (B) and (C) of this section.

(5)
Notwithstanding division (A)(2) of this section, a person,
legislative authority, or officer may file a complaint against the
valuation or assessment of any parcel that appears on the tax list if
it filed a complaint against the valuation or assessment of that
parcel for any prior tax year in the same interim period if the
person, legislative authority, or officer withdrew the complaint
before the complaint was heard by the board.

(6)
The legislative authority of a subdivision, the mayor of a municipal
corporation, or a third party complainant shall not file an original
complaint with respect to property the subdivision or complainant
does not own or lease unless both of the following conditions are
met:

(a)
If the complaint is based on a determination described in division
(A)(1)(d) or (e) of this section, all of the following requirements
are met:

(i)
The complaint seeks an increase in the valuation of the property
based upon the sale of the property in an arm's length transaction,
as described in section 5713.03 of the Revised Code.

(ii)
Either of the following conditions apply to that sale during the two
years preceding the tax lien date for the tax year for which the
complaint is to be filed:

(I)
The sale is evidenced by a conveyance fee statement, attached to the
complaint, that declares the value of the property conveyed pursuant
to section 319.202 of the Revised Code and that was filed during
those two years.

(II)
The sale is otherwise recorded in the office of the county recorder
or similar government office during those two years.

(iii)
That sale price exceeds the true value of the property appearing on
the tax list for that tax year by both ten per cent and the amount of
the filing threshold determined under division (J) of this section.

(b)
If the complaint is filed by a legislative authority, mayor, or third
party complainant acting on behalf of a legislative authority or
mayor, the legislative authority or, in the case of a mayor, the
legislative authority of the municipal corporation, first adopts a
resolution authorizing the filing of the original complaint at a
public meeting of the legislative authority.

(7)
A resolution adopted under division (A)(6)(b) of this section shall
include all of the following information:

(a)
Identification of the parcel or parcels that are the subject of the
original complaint by street address, if available from online
records of the county auditor, and by permanent parcel number;

(b)
The name of at least one of the record owners of the parcel or
parcels;

(c)
The basis for the complaint under divisions (A)(1)(a) to (f) of this
section relative to each parcel identified in the resolution;

(d)
The tax year for which the complaint will be filed, which shall be a
year for which a complaint may be timely filed under this section at
the time of the resolution's adoption.

A
legislative authority shall not adopt a resolution required under
division (A)(6)(b) of this section that identifies more than one
parcel under division (A)(7)(a) of this section, except that a single
resolution may identify more than one parcel under that division if
each parcel has the same record owner or the same record owners, as
applicable. A legislative authority may adopt multiple resolutions
required under division (A)(6)(b) of this section by a single vote,
provided that the vote is separate from the question of whether to
adopt any resolution that is not adopted under division (A)(6)(b) of
this section.

Before
adopting a resolution required by division (A)(6)(b) of this section,
the legislative authority shall mail a written notice to at least one
of the record owners of the parcel or parcels identified in the
resolution stating the intent of the legislative authority in
adopting the resolution, the proposed date of adoption, and the basis
for the complaint under divisions (A)(1)(a) to (f) of this section
relative to each parcel identified in the resolution. The notice
shall be sent by certified mail to the last known tax-mailing address
of at least one of the record owners and, if different from that
tax-mailing address, to the street address of the parcel or parcels
identified in the resolution. Alternatively, if the legislative
authority has record of an internet identifier of record associated
with at least one of the record owners, the legislative authority may
send the notice by ordinary mail and by that internet identifier of
record. The notice shall be postmarked or, if sent by internet
identifier of record, sent at least seven calendar days before the
legislative authority adopts the resolution.

A
board of revision has jurisdiction to consider a complaint filed
pursuant to a resolution adopted under division (A)(6)(b) of this
section only if the legislative authority notifies the board of
revision of the resolution in the manner prescribed in division
(A)(8)(a) of this section. The failure to accurately identify the
street address or the name of the record owners of the parcel in the
resolution does not invalidate the resolution nor is it a cause for
dismissal of the complaint.

(8)(a)
A complaint form prescribed by a board of revision or the tax
commissioner for the purpose of this section shall include a box that
must be checked, when a legislative authority, mayor, or third party
complainant acting on behalf of either files an original complaint,
to indicate that a resolution authorizing the complaint was adopted
in accordance with divisions (A)(6)(b) and (7) of this section and
that notice was mailed or sent in accordance with division (A)(7) of
this section before adoption of the resolution to at least one of the
record owners of the property that is the subject of the complaint.

(b)
Any third party complainant shall submit, with the complaint, a sworn
affidavit stating whether the third party complainant is or is not
acting on behalf of a legislative authority or mayor.

(B)(1)
Within thirty days after the last date such complaints may be filed,
the auditor shall give notice of each complaint in which the stated
amount of overvaluation, undervaluation, discriminatory valuation,
illegal valuation, or incorrect determination is at least seventeen
thousand five hundred dollars in taxable value to each property owner
whose property is the subject of the complaint, if the complaint was
not filed by the owner or the owner's spouse. A board of education,
subject to this division; a property owner; the owner's spouse; a
tenant of the owner, if that tenant would be eligible to file a
complaint under division (A) of this section with respect to the
property; an individual who is retained by such an owner or tenant
and who holds a designation from a professional assessment
organization, such as the institute for professionals in taxation,
the national council of property taxation, or the international
association of assessing officers; a public accountant who holds a
permit under section 4701.10 of the Revised Code, a general or
residential real estate appraiser licensed or certified under Chapter
4763. of the Revised Code, or a real estate broker licensed under
Chapter 4735. of the Revised Code, who is retained by such an owner
or tenant; or, if the owner or tenant is a firm, company,
association, partnership, limited liability company, corporation, or
trust, an officer, a salaried employee, a partner, a member, or
trustee of that owner or tenant, may file a counter-complaint in
support of or objecting to the amount of alleged overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect determination stated in a previously filed original
complaint or objecting to the current valuation.

(2)
A board of education may file a counter-complaint only if the
original complaint (a) was filed by the owner of the property that is
the subject of the complaint, a tenant of that property owner, or any
person acting on behalf of such owner or tenant, and (b) states an
amount of overvaluation, undervaluation, discriminatory valuation,
illegal valuation, or incorrect determination of at least seventeen
thousand five hundred dollars in taxable value.

The
board shall file the counter-complaint within thirty days after the
original complaint is filed or after the last day such complaints may
be filed, whichever is later, and any other person shall file the
counter-complaint within thirty days after receiving the notice
required under this division.

(3)
Upon the filing of a counter-complaint, the board of education,
property owner, or tenant shall be made a party to the action.

(C)
Each board of revision shall notify any complainant and
counter-complainant, and also the property owner, if the property
owner's address is known, and the complaint is filed by one other
than the property owner, not less than ten days prior to the hearing,
either by certified mail or, if the board has record of an internet
identifier of record associated with the owner, by ordinary mail and
by that internet identifier of record of the time and place the same
will be heard. The board of revision shall hear and render its
decision on an original complaint within one hundred eighty days
after the last day such a complaint may be filed with the board under
division (A)(1) of this section or, if a counter-complaint is filed,
within one hundred eighty days after such filing. If the original
complaint is filed by the legislative authority of a subdivision, the
mayor of a municipal corporation with territory in the county, or a
third party complainant, and if the board of revision has not
rendered its decision on the complaint within one year after the date
the complaint was filed, the board may dismiss the complaint.

(D)
The determination of any such original complaint or counter-complaint
shall relate back to the date when the lien for taxes or recoupment
charges for the current year attached or the date as of which
liability for such year was determined. Liability for taxes and
recoupment charges for such year and each succeeding year until the
complaint is finally determined and for any penalty and interest for
nonpayment thereof within the time required by law shall be based
upon the determination, valuation, or assessment as finally
determined. Each complaint shall state the amount of overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect classification or determination upon which the complaint is
based. The treasurer shall accept any amount tendered as taxes or
recoupment charge upon property concerning which a complaint is then
pending, computed upon the claimed valuation as set forth in the
complaint. Unless dismissal is required under division (C) of this
section, if an original complaint or counter-complaint filed for the
current year is not determined by the board within the time
prescribed for such determination, the complaint and any proceedings
in relation thereto shall be continued by the board as a valid
complaint for any ensuing year until that original complaint or
counter-complaint is finally determined by the board or upon any
appeal from a decision of the board. In such case, the original
complaint and counter-complaint shall continue in effect without
further filing by the original taxpayer, the original taxpayer's
assignee, or any other person or entity authorized to file a
complaint under this section.

(E)
If a taxpayer files a complaint as to the classification, valuation,
assessment, or any determination affecting the taxpayer's own
property and tenders less than the full amount of taxes or recoupment
charges as finally determined, an interest charge shall accrue as
follows:

(1)
If the amount finally determined is less than the amount billed but
more than the amount tendered, the taxpayer shall pay interest at the
rate per annum prescribed by section 5703.47 of the Revised Code,
computed from the date that the taxes were due on the difference
between the amount finally determined and the amount tendered. This
interest charge shall be in lieu of any penalty or interest charge
under section 323.121 of the Revised Code unless the taxpayer failed
to file a complaint and tender an amount as taxes or recoupment
charges within the time required by this section, in which case
section 323.121 of the Revised Code applies.

(2)
If the amount of taxes finally determined is equal to or greater than
the amount billed and more than the amount tendered, the taxpayer
shall pay interest at the rate prescribed by section 5703.47 of the
Revised Code from the date the taxes were due on the difference
between the amount finally determined and the amount tendered, such
interest to be in lieu of any interest charge but in addition to any
penalty prescribed by section 323.121 of the Revised Code.

(F)
Upon request of a complainant, the tax commissioner shall determine
the common level of assessment of real property in the county for the
year stated in the request that is not valued under section 5713.31
of the Revised Code, which common level of assessment shall be
expressed as a percentage of true value and the common level of
assessment of lands valued under such section, which common level of
assessment shall also be expressed as a percentage of the current
agricultural use value of such lands. Such determination shall be
made on the basis of the most recent available sales ratio studies of
the commissioner and such other factual data as the commissioner
deems pertinent.

(G)
A complainant shall provide to the board of revision all information
or evidence within the complainant's knowledge or possession that
affects the real property that is the subject of the complaint. A
complainant who fails to provide such information or evidence is
precluded from introducing it on appeal to the board of tax appeals
or the court of common pleas, except that the board of tax appeals or
court may admit and consider the evidence if the complainant shows
good cause for the complainant's failure to provide the information
or evidence to the board of revision.

(H)
In case of the pendency of any proceeding in court based upon an
alleged excessive, discriminatory, or illegal valuation or incorrect
classification or determination, the taxpayer may tender to the
treasurer an amount as taxes upon property computed upon the claimed
valuation as set forth in the complaint to the court. The treasurer
may accept the tender. If the tender is not accepted, no penalty
shall be assessed because of the nonpayment of the full taxes
assessed.

(I)
A legislative authority, or any person acting on behalf of a
legislative authority, may not enter into a private payment agreement
with respect to any complaint filed or contemplated under this
section or section 5715.13 of the Revised Code, and any such
agreement is void and unenforceable. As used in this division,
"private payment agreement" means any type of agreement in
which a property owner, a tenant authorized to file a complaint under
division (A) of this section, or any person acting on behalf of a
property owner or such a tenant agrees to make one or more payments
to a subdivision in exchange for the legislative authority of that
subdivision, or any person acting on behalf of that subdivision,
doing any of the following:

(1)
Refraining from filing a complaint or counter-complaint under this
section;

(2)
Dismissing a complaint or counter-complaint filed under this section
by the legislative authority or any person acting on behalf of the
legislative authority;

(3)
Resolving a claim under this section by settlement agreement.

A
"private payment agreement" does not include any agreement
to resolve a claim under this section pursuant to which an
agreed-upon valuation for the property that is the subject of the
claim is approved by the county auditor and reflected on the tax
list, provided that agreement does not require any payments described
in this division.

(J)
For the purpose of division (A)(6)(a) of this section, the filing
threshold for tax year 2022 equals five hundred thousand dollars. For
tax year 2023 and each tax year thereafter, the tax commissioner
shall adjust the filing threshold used in that division by completing
the following calculations in September of each year:

(1)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding year to the last day of December of the preceding year;

(2)
Multiply that percentage increase by the filing threshold for the
current year;

(3)
Add the resulting product to the filing threshold for the current
year;

(4)
Round the resulting sum to the nearest multiple of one thousand
dollars.

The
commissioner shall certify the amount resulting from the adjustment
to each county auditor not later than the first day of October each
year. The certified amount applies to complaints filed for the tax
year in which the amount is certified. The commissioner shall not
make the adjustment for any tax year in which the amount resulting
from the adjustment would be less than the filing threshold for the
current tax year.

(K)
Any person who knowingly makes a false statement in an affidavit
furnished under division (A)(8)(b) of this section is guilty of
falsification under division (A)(11) of section 2921.13 of the
Revised Code.

Section
2.
That existing sections 319.301
,
319.302
,
323.08, 323.152, 323.155, 323.158, 4503.06, 4503.065, 4503.0610
,
5715.16, and 5715.19

of the Revised Code are hereby repealed.

Section
3.
(A)
Subject to division (G) of Section 4 of this act, the enactment by
this act of section 319.303 of the Revised Code applies to tax year
2025 and thereafter, in the case of property on the real property tax
list, and to tax year 2026 and thereafter, in the case of property on
the manufactured home tax list.

(B)
The amendment by this act of section 319.302 and division (B) of
section 323.152 of the Revised Code applies, with respect to real
property, to tax year 2026 and every tax year thereafter and, with
respect to manufactured and mobile homes on the manufactured home tax
list, to tax year 2027 and every tax year thereafter.

Section
4.
(A)
All terms used in this section have the same meanings as in section
319.303 of the Revised Code, as enacted by this act.

(B)
Within sixty days after the effective date of this section, the Tax
Commissioner shall do all of the following:

(1)
For all property located in a county that underwent a reappraisal or
triennial update in tax year 2023 or 2024, determine whether the
property would have been eligible for a reduction in taxes under
section 319.303 of the Revised Code for that tax year if that section
had been in effect for that tax year;

(2)
For all property that would have been eligible for a reduction in
taxes, as determined under division (B)(1) of this section, compute
the credit factor that would have been calculated for that property
in the tax year in which the property was subject to the reappraisal
or triennial update as if this act had been in effect for that tax
year;

(3)
Certify the credit factors determined under division (B)(2) of this
section to the appropriate county auditors.

(C)
Notwithstanding section 319.303 of the Revised Code, as enacted by
this act, property that was located in a county that underwent a
reappraisal or triennial update in tax year 2023 and for which a
credit factor is certified under division (B)(3) of this section is
eligible for a reduction in taxes for tax year 2025, in the case of
property on the real property tax list, or tax year 2026, in the case
of property on the manufactured home tax list. The reduction shall
equal the product obtained by multiplying that credit factor by the
taxes charged and payable against the property for that tax year.

(D)
Notwithstanding section 319.303 of the Revised Code, as enacted by
this act, property that was located in a county that underwent a
reappraisal or triennial update in tax year 2024 and for which a
credit factor is certified under division (B)(3) of this section is
eligible for a reduction in taxes for tax years 2025 and 2026, in the
case of property on the real property tax list, or tax years 2026 and
2027, in the case of property on the manufactured home tax list. The
reduction shall equal the product obtained by multiplying that credit
factor by the taxes charged and payable against the property for each
such tax year.

(E)
Notwithstanding section 319.303 of the Revised Code, as enacted by
this act, the Tax Commissioner, rather than county auditors, shall
compute the credit factor for property that is located in a county
that is undergoing a reappraisal or triennial update in tax year 2025
and that is eligible for the reduction in taxes under that section.
Within sixty days after the effective date of this section, the
Commissioner shall determine whether property located in such
counties is eligible for the reduction and, if so, compute the credit
factor for that property. The Commissioner shall certify the credit
factors determined under division (E) of this section to the
appropriate county auditors.

(F)
Within thirty days after the effective date of this section, each
county auditor shall certify to the Tax Commissioner, in the form
prescribed by the Commissioner, each of the following for each school
district and each joint vocational school district with territory in
the county:

(1)
The total value of qualifying nonbusiness property;

(2)
The total value of qualifying business property;

(3)
The taxes charged and payable, as described in division (A)(5)(a) of
section 319.303 of the Revised Code, as enacted by this act, for the
property described in divisions (F)(1) and (2) of this section;

(4)
The taxes charged and payable, as described in division (A)(5)(b) of
section 319.303 of the Revised Code, as enacted by this act, for the
property described in divisions (F)(1) and (2) of this section;

(5)
The floor tax revenue for the property described in divisions (F)(1)
and (2) of this section.

If
the county is scheduled to undergo a reappraisal or triennial update
for tax year 2025, the certifications required in division (F) of
this section shall be for that tax year. If the county is not
scheduled to undergo a reappraisal or triennial update for that tax
year, the certifications shall be for the tax year in which the
county most recently underwent a reappraisal or triennial update.

(G)
Notwithstanding any provision of the Revised Code to the contrary,
the reduction authorized for any property under this section or
section 319.303 of the Revised Code for tax year 2025, in the case of
property on the real property tax list, or tax year 2026, in the case
of property on the manufactured home tax list, shall be applied
entirely against the second-half tax bill issued for such property
for that respective tax year.

Section
5.
(A)
All terms used in this section have the same meanings as in section
319.303 of the Revised Code, as enacted by this act.

(B)
For each school district or joint vocational school district that
includes property that is subject to a reduction in taxes under
Section 4 of this act for tax year 2025, in the case of property on
the real property tax list, or tax year 2026, in the case of property
on the manufactured home tax list, the Tax Commissioner shall, on or
before August 1, 2026, calculate the difference obtained by
subtracting the amount described in division (B)(2) of this section
from the amount described in division (B)(1) of this section:

(1)
The total taxes charged and payable by the district for tax year
2024, in the case of property on the real property tax list, or tax
year 2025, in the case of property on the manufactured home tax list,
against the property subject to that reduction.

(2)
The taxes charged and payable by the district against such property
for tax year 2025, in the case of property on the real property tax
list, or tax year 2026, in the case of property on the manufactured
home tax list, subtracted by the total amount of reductions allowed
against such property under Section 4 of this act for that applicable
year.

If
a school district or joint vocational school district includes
property in a county that will undergo a reappraisal or triennial
update in 2026 and a county that will undergo a reappraisal or
triennial update in 2027, the Tax Commissioner shall compute separate
amounts under division (B) of this section for the property in each
county.

(C)
For each school district or joint vocational school district that
includes property that is subject to a reduction in taxes under
Section 4 of this act for tax year 2026, in the case of property on
the real property tax list, or tax year 2027, in the case of property
on the manufactured home tax list, the Tax Commissioner shall, on or
before August 1, 2027, calculate the difference obtained by
subtracting the amount described in division (C)(2) of this section
from the amount described in division (C)(1) of this section:

(1)
The total taxes charged and payable by the district for tax year
2024, in the case of property on the real property tax list, or tax
year 2025, in the case of property on the manufactured home tax list,
against the property subject to that reduction.

(2)
The taxes charged and payable by the district against such property
for tax year 2026, in the case of property on the real property tax
list, or tax year 2027, in the case of property on the manufactured
home tax list, subtracted by the total amount of reductions allowed
against such property under Section 4 of this act for the applicable
year.

(D)
If the difference calculated under division (B) or (C) of this
section for a school district or joint vocational school district is
greater than zero, the Tax Commissioner shall certify that amount to
the Director of Education and Workforce for payment to that district.
In the case of amounts calculated under division (B) of this section,
the Director of Budget and Management shall transfer the amount
certified from the Expanded Sales Tax Holiday Fund (Fund 5AX1) to the
School Revenue Temporary Offset Fund (Fund 7108), which is hereby
created in the state treasury, and the Director of Education and
Workforce shall provide for payment of the amounts to eligible
districts on or before August 15, 2026. An amount necessary to make
the payments is hereby appropriated in fiscal year 2027 from Fund
7108. In the case of amounts calculated under division (C) of this
section, the Director shall provide for payment of the amounts to
eligible districts on or before August 15, 2027.

(E)
Notwithstanding section 131.44 of the Revised Code, no sales tax
holiday shall be held in 2026, and the Director of Budget and
Management shall delay the certification required to be made under
division (B)(2) of that section in 2026 until August 30, 2026.

Section
6.
Section
323.152 of the Revised Code as presented in this act takes effect on
the later of January 1, 2026, or the effective date of this section.
(January 1, 2026, is the effective date of an earlier amendment to
that section by H.B. 96 of the 136th General Assembly.)

Section
7.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, H.B. 96 of the 136th General Assembly.

Section
8.
Section
4503.065 of the Revised Code is presented in this act as a composite
of the section as amended by both H.B. 33 and S.B. 43 of the 135th
General Assembly. The General Assembly, applying the principle stated
in division (B) of section 1.52 of the Revised Code that amendments
are to be harmonized if reasonably capable of simultaneous operation,
finds that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.

Speaker
___________________ of the House of Representatives.

President
___________________ of the Senate.

Passed
________________________, 20____

Approved
________________________, 20____

Governor.

The section numbering of law
of a general and permanent nature is complete and in conformity with
the Revised Code.

Director, Legislative
Service Commission.

Filed
in the office of the Secretary of State at Columbus, Ohio, on the
____ day of ___________, A. D. 20____.

Secretary of State.

File
No. _________ Effective Date ___________________