Allow eligible homeowners to defer property tax payment

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 212

2025-2026

Representatives Humphrey, Rader

Cosponsors: Representatives Brent,
Upchurch, White, E., Brennan, Mohamed, Cockley, Denson, Russo,
Brownlee, Synenberg, Sigrist, Brewer, Robinson

A
BILL

To
amend sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and
5323.02 and to enact sections 323.21

and

323.22 of the Revised Code
to
allow eligible homeowners to defer the payment of a portion of their
property taxes.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and 5323.02
be amended and sections 323.21

and

323.22 of the Revised Code be enacted to read as follows:

Sec.
319.202.
Before
the county auditor indorses any real property conveyance or
manufactured or mobile home conveyance presented to the auditor
pursuant to section 319.20 of the Revised Code or registers any
manufactured or mobile home conveyance pursuant to section 4503.061
of the Revised Code, the grantee or the grantee's representative
shall submit, either electronically or three written copies of, a
statement, in the form prescribed by the tax commissioner, and other
information as the county auditor may require, declaring the value of
real property or manufactured or mobile home conveyed, except that
when the transfer is exempt under division (G)(3) of section 319.54
of the Revised Code only a statement of the reason for the exemption
shall be required.
Each
statement submitted under this section shall contain the information
required under divisions (A) and (B) of this section.

(A)
Each statement submitted under this section shall either:

(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether to the best of
the grantor's knowledge either the preceding or the current year's
taxes on the real property or the current or following year's taxes
on the manufactured or mobile home conveyed will be reduced under
division (A) of section 323.152 or under section 4503.065 of the
Revised Code and that the grantor indicated that to the best of the
grantor's knowledge the taxes will not be so reduced; or

(2)
Be accompanied by a sworn or affirmed instrument stating:

(a)
To the best of the grantor's knowledge the real property or the
manufactured or mobile home that is the subject of the conveyance is
eligible for and will receive a reduction in taxes for or payable in
the current year under division (A) of section 323.152 or under
section 4503.065 of the Revised Code and that the reduction or
reductions will be reflected in the grantee's taxes;

(b)
The estimated amount of such reductions that will be reflected in the
grantee's taxes;

(c)
That the grantor and the grantee have considered and accounted for
the total estimated amount of such reductions to the satisfaction of
both the grantee and the grantor. The auditor shall indorse the
instrument, return it to the grantee or the grantee's representative,
and provide a copy of the indorsed instrument to the grantor or the
grantor's representative.

(B)

Each

For
the conveyance of real property, each
statement
submitted under this section shall either:

(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether to the best of
the grantor's knowledge the real property conveyed qualified for the
current agricultural use valuation under section 5713.30 of the
Revised Code either for the preceding or the current year and that
the grantor indicated that to the best of the grantor's knowledge the
property conveyed was not so qualified; or

(2)
Be accompanied by a sworn or affirmed instrument stating:

(a)

To

That,
to
the
best of the grantor's knowledge
,

the real property conveyed was qualified for the current agricultural
use valuation under section 5713.30 of the Revised Code either for
the preceding or the current year;

(b)
To the extent that the property will not continue to qualify for the
current agricultural use valuation either for the current or the
succeeding year, that the property will be subject to a recoupment
charge equal to the tax savings in accordance with section 5713.34 of
the Revised Code;

(c)
That the grantor and the grantee have considered and accounted for
the total estimated amount of such recoupment, if any, to the
satisfaction of both the grantee and the grantor. The auditor shall
indorse the instrument, forward it to the grantee or the grantee's
representative, and provide a copy of the indorsed instrument to the
grantor or the grantor's representative.

(C)

For
the conveyance of real property or a manufactured or mobile home
presented to the auditor under section 319.20 of the Revised Code,
each statement submitted under this section shall either:

(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether, to the best
of the grantor's knowledge, payment of taxes charged against the real
property or manufactured or mobile home conveyed for the current or
any preceding year has been deferred under section 323.21 of the
Revised Code and whether, to the best of the grantor's knowledge,
those taxes remain unpaid at the time of the conveyance, and that the
grantor indicated that payment of taxes was not so deferred, or that
payment was deferred but the taxes have been repaid; or

(2)
Be accompanied by a sworn or affirmed instrument stating:

(a)
That, to the best of the grantor's knowledge, payment of taxes
charged against the real property or manufactured or mobile home
conveyed for the current or any preceding year has been deferred
under section 323.21 of the Revised Code and those taxes remain
unpaid;

(b)
That the grantor and the grantee have considered and accounted for
the total estimated amount of the unpaid deferred taxes, if any, to
the satisfaction of both the grantee and the grantor.

The
county auditor shall endorse the instrument, forward it to the
grantee or the grantee's representative, and provide a copy of the
endorsed instrument to the grantor or the grantor's representative.

(D)

The
grantor shall pay the fee required by division (G)(3) of section
319.54 of the Revised Code; and, in the event the board of county
commissioners of the county has levied a real property or a
manufactured home transfer tax pursuant to Chapter 322. of the
Revised Code, the amount required by the real property or
manufactured home transfer tax so levied. If the conveyance is exempt
from the fee provided for in division (G)(3) of section 319.54 of the
Revised Code and the tax, if any, levied pursuant to Chapter 322. of
the Revised Code, the reason for such exemption shall be shown on the
statement. "Value" means, in the case of any deed or
certificate of title not a gift in whole or part, the amount of the
full consideration therefor, paid or to be paid for the real estate
or manufactured or mobile home described in the deed or title,
including the amount of any mortgage or vendor's lien thereon. If
property sold under a land installment contract is conveyed by the
seller under such contract to a third party and the contract has been
of record at least twelve months prior to the date of conveyance,
"value" means the unpaid balance owed to the seller under
the contract at the time of the conveyance, but the statement shall
set forth the amount paid under such contract prior to the date of
conveyance. In the case of a gift in whole or part, "value"
means the estimated price the real estate or manufactured or mobile
home described in the deed or certificate of title would bring in the
open market and under the then existing and prevailing market
conditions in a sale between a willing seller and a willing buyer,
both conversant with the property and with prevailing general price
levels. No person shall willfully falsify the value of property
conveyed.

(D)

(E)

The
auditor shall indorse each conveyance on its face to indicate the
amount of the conveyance fee and compliance with this section and if
the property is residential rental property include a statement that
the grantee shall file with the county auditor the information
required under division (A) or (C) of section 5323.02 of the Revised
Code. The auditor shall retain the original copy of the statement of
value, forward to the tax commissioner one copy on which shall be
noted the most recent assessed value of the property, and furnish one
copy to the grantee or the grantee's representative.

(E)

(F)

In
order to achieve uniform administration and collection of the
transfer fee required by division (G)(3) of section 319.54 of the
Revised Code, the tax commissioner shall adopt and promulgate rules
for the administration and enforcement of the levy and collection of
such fee.

(F)

(G)

As
used in this section, "residential rental property" has the
same meaning as in section 5323.01 of the Revised Code.

Sec.
319.302.
(A)(1)
Real property that is not intended primarily for use in a business
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)
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 ten per cent, to provide a partial
exemption for that parcel or home. 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 of any levy described in
division (B)(1) of this section.

(C)
Except as otherwise provided in sections 323.152, 323.158, 323.16,

323.21,

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

(E)
The determination of whether property qualifies for partial exemption
under division (A) of this section is solely for the purpose of
allowing the partial exemption under division (B) of this section.

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, 323.152, and 323.16 of the
Revised Code

and the deferral of taxes under section 323.21 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) 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, 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
,
subject to the deferral of taxes under section 323.21 of the Revised
Code
.

(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) 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.
323.21.
(A)
As used in this section:

(1)
"Eligible homeowner" means an individual who owns and
occupies a homestead, or occupies a homestead in a housing
cooperative, and who meets all of the following requirements:

(a)
The individual is permanently and totally disabled or has a total
income that does not exceed two hundred fifty per cent of the federal
poverty level.

(b)
The individual has continuously owned and occupied the homestead, or
occupied the homestead in a housing cooperative, for at least one
full year immediately preceding the first day of the tax year for
which the deferral of taxes is sought under this section with respect
to the homestead.

(c)
The individual does not owe delinquent taxes with respect to the
homestead, unless such taxes are the subject of a valid delinquent
tax contract under section 323.31 of the Revised Code for which the
county treasurer has not made a certification to the county auditor
that the delinquent tax contract has become void.

(2)
"Homestead" means a homestead, as that term is defined in
section 323.151 of the Revised Code, or a manufactured home or mobile
home, as those terms are defined in section 4503.064 of the Revised
Code, that is owned and occupied as a home by an individual whose
domicile is in this state and that, in either case, meets both of the
following requirements:

(a)
The property is not subject to a life estate or encumbered by a
federal tax lien or a lien created pursuant to a reverse mortgage
transaction, as that term is defined in 15 U.S.C. 1602.

(b)
The total amount of all liens imposed upon the property does not
exceed seventy-five per cent of the true value in money of the
property, as determined by the county auditor for the tax year for
which the deferral of taxes is sought.

"Homestead"
includes a home that an individual continues to occupy as described
in division (E)(3) of this section, provided that the individual
qualified for a deferral of taxes under this section before the
transfer described in that division.

(3)
"Household" means an individual, the individual's spouse,
and any other occupant of the individual's homestead who, as of the
first day of the tax year for which the deferral of taxes is sought,
is eligible to be claimed as a dependent for federal income tax
purposes for the taxable year ending in that tax year.

(4)
"Total income" means the modified adjusted gross income, as
that term is defined in section 5747.01 of the Revised Code, of an
individual and the individual's spouse for the year preceding the
year in which application for a deferral in taxes is made.

(5)
"Federal poverty level" means the income level represented
by the poverty guidelines as most recently revised by the United
States department of health and human services in accordance with
section 673(2) of the "Omnibus Reconciliation Act of 1981,"
42 U.S.C. 9902, as amended, for a family size equal to the size of an
individual's household.

(6)
In the case of real property, "current taxes" means current
taxes, as defined in section 323.01 of the Revised Code, less any
reduction under section 319.301, 319.302, 323.152, or 323.158 of the
Revised Code. In the case of a manufactured or mobile home listed on
the manufactured home tax list, "current taxes" means
current taxes, as defined in section 4503.06 of the Revised Code,
less any reduction under section 4503.065 or 4503.0610 or division
(B) of section 323.152 of the Revised Code.

(7)
In the case of real property, "delinquent taxes" has the
same meaning as in section 323.01 of the Revised Code. In the case of
a manufactured or mobile home listed on the manufactured home tax
list, "delinquent taxes" has the same meaning as in section
4503.06 of the Revised Code. In either case, "delinquent taxes"
does not include any taxes deferred under this section, unless those
taxes are not paid when due as prescribed by division (E) of this
section.

(8)
"Permanently and totally disabled" and "housing
cooperative" have the same meanings as in section 323.151 of the
Revised Code.

(B)(1)
An eligible homeowner may defer the payment of taxes charged against
a homestead owned and occupied, or homestead in a housing cooperative
occupied, by the eligible homeowner. To obtain a deferral, the
eligible homeowner shall apply to the county auditor of the county in
which the homestead is located, in the manner prescribed by the
auditor. The tax commissioner shall prescribe forms for the
application. The eligible homeowner shall file the application on or
before the thirty-first day of December of the tax year for which the
deferral is sought, in the case of real property, or of the tax year
preceding the year for which the deferral is sought, in the case of a
manufactured or mobile home listed on the manufactured home tax list.

(2)
The county auditor shall approve or deny an application for deferral
and shall so notify the applicant within thirty days after receipt
whether the application is approved or denied. If an applicant
believes that an application for deferral has been improperly denied,
the applicant may file an appeal with the county board of revision
not later than sixty days after the notification is issued. The
appeal shall be treated in the same manner as a complaint relating to
the valuation or assessment of real property under Chapter 5715. of
the Revised Code.

(C)(1)
For each tax year for which an application for deferral of taxes is
approved under this section, the county auditor shall determine the
amount to be deferred, which shall equal the amount by which the
current taxes charged against the homestead exceed one of the
following amounts:

(a)
If the individual's total income is equal to or less than the federal
poverty level, one per cent of the individual's total income;

(b)
If the individual's total income exceeds the federal poverty level,
but does not exceed one hundred sixty per cent of the federal poverty
level, three per cent of the individual's total income;

(c)
If the individual's total income exceeds one hundred sixty per cent
of the federal poverty level, but does not exceed two hundred fifty
per cent of the federal poverty level, five per cent of the
individual's total income.

(2)
The auditor shall enter the amount deferred as a notation on the tax
list and add that amount to the total taxes that were deferred in any
preceding tax year and that have not been paid. Deferred taxes do not
constitute unpaid or delinquent taxes for purposes of Chapter 321.,
323., 4503., or 5721. of the Revised Code, and no interest or penalty
shall be charged, unless the deferred taxes are not paid when due as
prescribed by division (E) of this section.

(D)(1)
An application for deferral under this section constitutes a
continuing application for each succeeding year that the dwelling is
the eligible homeowner's homestead. If, in any year after an
application has been filed under this division, an individual does
not qualify for a deferral of taxes on the homestead set forth on
such application, the owner shall so notify the county auditor.

Each
year during January, the county auditor shall furnish by ordinary
mail a continuing application to each individual receiving a deferral
of taxes under this section. The continuing application shall be used
to report changes in ownership, occupancy, total income, and any
other information earlier furnished to the auditor relative to the
deferral of taxes on the property. The continuing application shall
be returned to the auditor not later than the thirty-first day of
December, provided that if such changes do not affect the status of
the eligible homeowner's eligibility for the deferral of taxes under
this section or the computation of the deferral amount under division
(C)(1) of this section, the application does not need to be returned.

With
the continuing application, the county auditor shall include a notice
to the taxpayer stating the amount of taxes deferred for the
immediately preceding year and the total amount of deferred taxes for
all tax years that remain unpaid. The notice shall also inform the
taxpayer that the auditor will accept voluntary payments of deferred
taxes, in accordance with division (G) of this section.

(2)
The department of taxation shall establish an automated system
through which county auditors can verify the total income of property
owners for the purposes of this section.

(3)
While an initial application for deferral is pending under division
(B) of this section, the property owner may tender to the county
treasurer an amount as taxes upon the property computed as if the
deferral application were approved as submitted. If the amount
tendered is less than the amount of taxes ultimately determined to be
due, any late penalty or interest due pursuant to section 323.121 of
the Revised Code shall be assessed on the difference. If the amount
tendered is greater than the amount of taxes ultimately determined to
be due, the overpayment shall be credited or refunded in the same
manner prescribed in section 5715.22 of the Revised Code for
overpayments made with respect to property tax complaints.

(E)
Except as provided in division (F) of this section, any taxes
deferred under this section shall be payable on the day that the
second installment of taxes is due under section 323.12 of the
Revised Code for the tax year in which one of the following events
occurs or on the day that the second installment of taxes is due
under section 4503.06 of the Revised Code for the tax year following
the tax year in which one of the following events occurs:

(1)
The death of the eligible homeowner, unless title to the homestead is
conveyed to that individual's surviving spouse or other heir upon or
as the result of the individual's death, the surviving spouse or heir
submits a new application under division (C) of this section to the
county auditor within six months after the date of that death, and
the auditor determines that the surviving spouse or heir qualifies as
an eligible homeowner;

(2)
The homeowner no longer occupies the property as a homestead, unless
the homeowner does not occupy the property for medical reasons but
retains ownership of the property;

(3)
The sale or other conveyance of the homestead, unless the homestead
is transferred to a trust or other arrangement that allows the
eligible homeowner to continue to occupy the property;

(4)
The homeowner's total income exceeds two hundred fifty per cent of
the federal poverty level.

The
deferred taxes shall be collected in the same manner as current taxes
are collected. Upon receipt of such amounts, the county treasurer
shall transfer the amounts to the treasurer of state, who shall
deposit the amounts in the property tax deferral revolving fund
created in section 323.22 of the Revised Code.

If
such taxes are not paid when due, they constitute unpaid taxes for
the purposes of Chapter 323. or 4503. of the Revised Code.

(F)
An individual may apply to the auditor of the county in which the
property is located to enter into a payment plan for the payment of
deferred taxes accrued with respect to that property. The county
auditor, upon receipt of such application, shall enter into a written
payment plan under this section that allows for the payment of the
deferred taxes over a period not exceeding the product obtained by
multiplying six months by the number of years for which the taxes
were deferred under this section. The payment plan shall specify that
the payment plan terminates, and any remaining deferred taxes become
payable immediately if the individual sells or otherwise conveys the
property or if the individual ceases to occupy the property as a
homestead.

(G)
An eligible homeowner may pay all or a portion of taxes deferred
under this section before those amounts become payable under division
(E) of this section. Such a payment does not affect the eligible
homeowner's continued eligibility for deferral under this section.
The county treasurer shall collect payments made under this division
and transfer the amounts to the treasurer of state, who shall deposit
the amounts in the property tax deferral revolving fund created in
section 323.22 of the Revised Code.

Sec.
323.22.
(A)
The property tax deferral revolving fund is created in the state
treasury. The fund consists of money appropriated to it and of
deferred taxes credited to it pursuant to section 323.21 of the
Revised Code.

(B)(1)
Within thirty days after a settlement of taxes under divisions (A)
and (C) of section 321.24 of the Revised Code, the county treasurer
shall certify to the tax commissioner one-half of the total amount of
taxes on real property that were deferred pursuant to section 323.21
of the Revised Code for the preceding tax year and that had not been
deferred under that section for any preceding year. The commissioner,
within thirty days of the receipt of such certifications, shall
provide for payment to the county treasurer, from the property tax
deferral revolving fund, of the amount certified, which shall be
credited upon receipt to the county's undivided income tax fund.

(2)
On or before the second Monday in September of each year, the county
treasurer shall certify to the tax commissioner the total amount of
manufactured home taxes levied in that year that were deferred
pursuant to section 323.21 of the Revised Code and that had not been
deferred under that section for any preceding year. The commissioner,
within ninety days after the receipt of such certifications, shall
provide for payment to the county treasurer, from the property tax
deferral revolving fund, of the amount certified, which shall be
credited upon receipt to the county's undivided income tax fund.

(3)
Immediately upon receipt of funds into the county undivided income
tax fund under this section, the auditor shall distribute the full
amount thereof among the taxing districts in the county as though the
total had been paid as taxes by each person for whom taxes were
deferred under section 323.21 of the Revised Code.

(C)
If the total amount in the property tax deferral revolving fund is
insufficient to make all payments and transfers under division (B) of
this section at the times the payments are to be made, the director
of budget and management shall transfer from the general revenue fund
to the property tax deferral revolving fund the amount necessary to
make those payments and transfers.

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 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
,
subject to the deferral of taxes under section 323.21 of the Revised
Code
.

(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.
5323.02.
(A)
An owner of residential rental property shall file with the county
auditor of the county in which the property is located the following
information:

(1)
The name, address, and telephone number of the owner;

(2)
If the residential rental property is owned by a trust, business
trust, estate, partnership, limited partnership, limited liability
company, association, corporation, or any other business entity, the
name, address, and telephone number of the following:

(a)
A trustee, in the case of a trust or business trust;

(b)
The executor or administrator, in the case of an estate;

(c)
A general partner, in the case of a partnership or a limited
partnership;

(d)
A member, manager, or officer, in the case of a limited liability
company;

(e)
An associate, in the case of an association;

(f)
An officer, in the case of a corporation;

(g)
A member, manager, or officer, in the case of any other business
entity.

(3)
The street address and permanent parcel number of the residential
rental property.

(B)
The information required under division (A) of this section shall be
filed and maintained on the tax list or the real property record.

(C)
An owner of residential rental property shall update the information
required under division (A) of this section within sixty days after
any change in the information occurs.

(D)
The county auditor shall provide an owner of residential rental
property located in a county that has a population of more than two
hundred thousand according to the most recent decennial census with
notice pursuant to division (B) of section 323.131 of the Revised
Code of the requirement to file the information required under
division (A) of this section and the requirement to update that
information under division (C) of this section.

(E)
The owner of residential real property shall comply with the
requirements under divisions (A) and (C) of this section within sixty
days after receiving the notice provided under division (D) of this
section, division
(D)

(E)

of
section 319.202, or division (B) of section 323.131 of the Revised
Code.

(F)
Any agent designated by the owner to manage the property on the
owner's behalf may file or update any information, or do anything
otherwise required by this section, on the owner's behalf.

Section
2.
That
existing sections
319.202,

319.302,
323.155, 323.158, 4503.0610
,
and 5323.02

of the Revised Code are hereby repealed.

Section
3.
The
amendment or enactment by this act of sections 319.202, 319.302,
323.155, 323.158, 323.21, 323.22, 4503.0610, and 5323.02 of the
Revised Code applies, in the case of property on the real property
tax list, to tax years ending on or after the effective date of this
section and, in the case of property on the manufactured home tax
list, to tax years beginning on or after the effective date of this
section.