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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 22
2025-2026
Representatives Lorenz, Thomas, D.
Cosponsors: Representatives Fischer,
Williams, White, A., Deeter, Willis, Sweeney, Schmidt, Sigrist, John,
Thomas, C., Hiner, Brennan, Klopfenstein, Teska
A
BILL
To
amend sections 323.151, 323.152, 323.153, 4503.064, 4503.065, and
4503.066 of the Revised Code
to
authorize a full homestead exemption for surviving spouses of members
of the uniformed services killed in the line of duty.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 323.151, 323.152, 323.153, 4503.064, 4503.065, and 4503.066
of the Revised Code be amended to read as follows:
Sec.
323.151.
As
used in sections 323.151 to 323.159 of the Revised Code:
(A)(1)
"Homestead" means either of the following:
(a)
A dwelling, including a unit in a multiple-unit dwelling and a
manufactured home or mobile home taxed as real property pursuant to
division (B) of section 4503.06 of the Revised Code, owned and
occupied as a home by an individual whose domicile is in this state
and who has not acquired ownership from a person, other than the
individual's spouse, related by consanguinity or affinity for the
purpose of qualifying for the real property tax reduction provided in
section 323.152 of the Revised Code.
(b)
A unit in a housing cooperative that is occupied as a home, but not
owned, by an individual whose domicile is in this state.
(2)
The homestead shall include so much of the land surrounding it, not
exceeding one acre, as is reasonably necessary for the use of the
dwelling or unit as a home. An owner includes a holder of one of the
several estates in fee, a vendee in possession under a purchase
agreement or a land contract, a mortgagor, a life tenant, one or more
tenants with a right of survivorship, tenants in common, and a
settlor of a revocable or irrevocable inter vivos trust holding the
title to a homestead occupied by the settlor as of right under the
trust. The tax commissioner shall adopt rules for the uniform
classification and valuation of real property or portions of real
property as homesteads.
(B)
"Sixty-five years of age or older" means a person who has
attained age sixty-four prior to the first day of January of the year
of application for reduction in real estate taxes.
(C)
"Total income" means modified adjusted gross income, as
that term is defined in section 5747.01 of the Revised Code, of the
owner and the owner's spouse for the year preceding the year in which
application for a reduction in taxes is made.
(D)
"Permanently and totally disabled" means that a person
other than a disabled veteran has, on the first day of January of the
year of application for reduction in real estate taxes, some
impairment in body or mind that makes the person unable to work at
any substantially remunerative employment that the person is
reasonably able to perform and that will, with reasonable
probability, continue for an indefinite period of at least twelve
months without any present indication of recovery therefrom or has
been certified as permanently and totally disabled by a state or
federal agency having the function of so classifying persons.
(E)
"Housing cooperative" means a housing complex of at least
two units that is owned and operated by a nonprofit corporation that
issues a share of the corporation's stock to an individual, entitling
the individual to live in a unit of the complex, and collects a
monthly maintenance fee from the individual to maintain, operate, and
pay the taxes of the complex.
(F)
"Disabled veteran" means a person who is a veteran of the
armed forces of the United States, including reserve components
thereof, or of the national guard, who has been discharged or
released from active duty in the armed forces under honorable
conditions, and who has received a total disability rating or a total
disability rating for compensation based on individual
unemployability for a service-connected disability or combination of
service-connected disabilities as prescribed in Title 38, Part 4 of
the Code of Federal Regulations, as amended.
(G)
"Public service officer" means a peace officer,
firefighter, first responder, EMT-basic, EMT-I, or paramedic, or an
individual holding any equivalent position in another state.
(H)
"Killed in the line of duty" means either of the following:
(1)
Death in the line of duty;
(2)
Death from injury sustained in the line of duty, including heart
attack or other fatal injury or illness caused while in the line of
duty.
(I)
"Peace officer" has the same meaning as in section 2935.01
of the Revised Code.
(J)
"Firefighter" means a firefighter, whether paid or
volunteer, of a lawfully constituted fire department.
(K)
"First responder," "EMT-basic," "EMT-I,"
and "paramedic" have the same meanings as in section
4765.01 of the Revised Code.
(L)
"Surviving spouse of a disabled veteran" means either of
the following:
(1)
The spouse of a disabled veteran who occupied the homestead when the
disabled veteran died and who acquires ownership of the homestead or,
in the case of a homestead that is a unit in a housing cooperative,
continues to occupy the homestead;
(2)
The surviving spouse of an individual to which all of the following
apply, provided the surviving spouse occupies the homestead when that
individual dies and who, following that individual's death, acquires
ownership of the homestead or, in the case of a homestead that is a
unit in a housing cooperative, continues to occupy the homestead:
(a)
The individual dies before receiving a total disability rating
described in division (F) of this section.
(b)
The individual otherwise qualifies as a disabled veteran.
(c)
The individual owns and occupies a homestead or, in the case of a
homestead that is a unit in a housing cooperative, occupies the
homestead.
(M)
"Qualifying service member" means a current or former
member of the uniformed services of the United States, including
reserve components thereof, or of the national guard, excluding any
former member that was discharged or released from such service under
dishonorable conditions.
(N)
"Uniformed services" has the same meaning as in 10 U.S.C.
101.
Sec.
323.152.
In
addition to the reduction in taxes required under section 319.302 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 319.302 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)
,
or (4)
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)
,
or (4)
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)
,
or (4)
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.
(4)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a surviving spouse of a
qualifying service member killed in the line of duty while serving in
the uniformed services of the United States shall be reduced for each
year for which an application for the reduction has been approved.
The reduction shall equal all current taxes charged and payable
against the homestead for the tax year. The reduction is in lieu of
any reduction under section 323.158 of the Revised Code or division
(A)(1), (2), or (3) 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)(4) of
this section for the tax year in which the qualifying service member
dies through the tax year in which the surviving spouse dies,
remarries, or cohabitates with any individual domiciled in the
homestead that is not related by consanguinity to the surviving
spouse.
(B)
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 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. For the purposes of this division,
"qualifying levy" has the same meaning as in section
319.302 of the Revised Code.
(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.
323.153.
(A)
To obtain a reduction in real property taxes under division (A) or
(B) of section 323.152 of the Revised Code or in manufactured home
taxes under division (B) of section 323.152 of the Revised Code, the
owner shall file an application with the county auditor of the county
in which the owner's homestead is located.
To
obtain a reduction in real property taxes under division (A) of
section 323.152 of the Revised Code, the occupant of a homestead in a
housing cooperative shall file an application with the nonprofit
corporation that owns and operates the housing cooperative, in
accordance with this paragraph. Not later than the first day of March
each year, the corporation shall obtain applications from the county
auditor's office and provide one to each new occupant. Not later than
the first day of May, any occupant who may be eligible for a
reduction in taxes under division (A) of section 323.152 of the
Revised Code shall submit the completed application to the
corporation. Not later than the fifteenth day of May, the corporation
shall file all completed applications, and the information required
by division (B) of section 323.159 of the Revised Code, with the
county auditor of the county in which the occupants' homesteads are
located. Continuing applications shall be furnished to an occupant in
the manner provided in division (C)(4) of this section.
(1)
An application for reduction based upon a physical disability shall
be accompanied by a certificate signed by a physician, and an
application for reduction based upon a mental disability shall be
accompanied by a certificate signed by a physician or psychologist
licensed to practice in this state, attesting to the fact that the
applicant is permanently and totally disabled. The certificate shall
be in a form that the tax commissioner requires and shall include the
definition of permanently and totally disabled as set forth in
section 323.151 of the Revised Code. An application for reduction
based upon a disability certified as permanent and total by a state
or federal agency having the function of so classifying persons shall
be accompanied by a certificate from that agency.
An
application by a disabled veteran or the surviving spouse of a
disabled veteran for the reduction under division (A)(2)(a) or (b) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from the United States department of
veterans affairs, or its predecessor or successor agency, showing
that the veteran qualifies as a disabled veteran.
An
application by the surviving spouse of a public service officer
killed in the line of duty for the reduction under division (A)(3) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from an employee or officer of the
board of trustees of a retirement or pension fund in this state or
another state or from the chief or other chief executive of the
department, agency, or other employer for which the public service
officer served when killed in the line of duty affirming that the
public service officer was killed in the line of duty.
An
application for the reduction under division (A)(4) of section
323.152 of the Revised Code by the surviving spouse of a qualifying
service member killed in the line of duty shall be accompanied by a
copy of United States department of defense form DD-1300 report of
casualty or other documentation from a branch of the armed forces of
the United States or the United States department of veterans affairs
or another federal agency affirming or verifying that the qualifying
service member died under such circumstances.
An
application for a reduction under division (A) of section 323.152 of
the Revised Code constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead.
(2)
An application for a reduction in taxes under division (B) of section
323.152 of the Revised Code shall be filed only if the homestead or
manufactured or mobile home was transferred in the preceding year or
did not qualify for and receive the reduction in taxes under that
division for the preceding tax year. The application for homesteads
transferred in the preceding year shall be incorporated into any form
used by the county auditor to administer the tax law in respect to
the conveyance of real property pursuant to section 319.20 of the
Revised Code or of used manufactured homes or used mobile homes as
defined in section 5739.0210 of the Revised Code. The owner of a
manufactured or mobile home who has elected under division (D)(4) of
section 4503.06 of the Revised Code to be taxed under division (D)(2)
of that section for the ensuing year may file the application at the
time of making that election. The application shall contain a
statement that failure by the applicant to affirm on the application
that the dwelling on the property conveyed is the applicant's
homestead prohibits the owner from receiving the reduction in taxes
until a proper application is filed within the period prescribed by
division (A)(3) of this section. Such an application constitutes a
continuing application for a reduction in taxes for each year in
which the dwelling is the applicant's homestead.
(3)
Failure to receive a new application filed under division (A)(1) or
(2) or notification under division (C) of this section after an
application for reduction has been approved is prima-facie evidence
that the original applicant is entitled to the reduction in taxes
calculated on the basis of the information contained in the original
application. The original application and any subsequent application,
including any late application, shall be in the form of a signed
statement and shall be filed on or before the thirty-first day of
December of the year for which the reduction is sought. The original
application and any subsequent application for a reduction in
manufactured home taxes shall be filed in the year preceding the year
for which the reduction is sought. The statement shall be on a form,
devised and supplied by the tax commissioner, which shall require no
more information than is necessary to establish the applicant's
eligibility for the reduction in taxes and the amount of the
reduction, and, except for homesteads that are units in a housing
cooperative, shall include an affirmation by the applicant that
ownership of the homestead was not acquired from a person, other than
the applicant's spouse, related to the owner by consanguinity or
affinity for the purpose of qualifying for the real property or
manufactured home tax reduction provided for in division (A) or (B)
of section 323.152 of the Revised Code. The form shall contain a
statement that conviction of willfully falsifying information to
obtain a reduction in taxes or failing to comply with division (C) of
this section results in the revocation of the right to the reduction
for a period of three years. In the case of an application for a
reduction in taxes for persons described in division (A)(1)(b)(iii)
of section 323.152 of the Revised Code, the form shall contain a
statement that signing the application constitutes a delegation of
authority by the applicant to the tax commissioner or the county
auditor, individually or in consultation with each other, to examine
any tax or financial records relating to the income of the applicant
as stated on the application for the purpose of determining
eligibility for the exemption or a possible violation of division (D)
or (E) of this section.
(B)
A late application for a tax reduction for the year preceding the
year in which an original application is filed, or for a reduction in
manufactured home taxes for the year in which an original application
is filed, may be filed with the original application. If the county
auditor determines the information contained in the late application
is correct, the auditor shall determine the amount of the reduction
in taxes to which the applicant would have been entitled for the
preceding tax year had the applicant's application been timely filed
and approved in that year.
The
amount of such reduction shall be treated by the auditor as an
overpayment of taxes by the applicant and shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code for making
refunds of overpayments. The county auditor shall certify the total
amount of the reductions in taxes made in the current year under this
division to the tax commissioner, who shall treat the full amount
thereof as a reduction in taxes for the preceding tax year and shall
make reimbursement to the county therefor in the manner prescribed by
section 323.156 of the Revised Code, from money appropriated for that
purpose.
(C)(1)
If, in any year after an application has been filed under division
(A)(1) or (2) of this section, the owner does not qualify for a
reduction in taxes on the homestead or on the manufactured or mobile
home set forth on such application, the owner shall notify the county
auditor that the owner is not qualified for a reduction in taxes.
(2)
If, in any year after an application has been filed under division
(A)(1) of this section, the occupant of a homestead in a housing
cooperative does not qualify for a reduction in taxes on the
homestead, the occupant shall notify the county auditor that the
occupant is not qualified for a reduction in taxes or file a new
application under division (A)(1) of this section.
(3)
If the county auditor or county treasurer discovers that an owner of
property or occupant of a homestead in a housing cooperative not
entitled to the reduction in taxes under division (A) or (B) of
section 323.152 of the Revised Code failed to notify the county
auditor as required by division (C)(1) or (2) of this section, a
charge shall be imposed against the property in the amount by which
taxes were reduced under that division for each tax year the county
auditor ascertains that the property was not entitled to the
reduction and was owned by the current owner or, in the case of a
homestead in a housing cooperative, occupied by the current occupant.
Interest shall accrue in the manner prescribed by division (B) of
section 323.121 or division (G)(2) of section 4503.06 of the Revised
Code on the amount by which taxes were reduced for each such tax year
as if the reduction became delinquent taxes at the close of the last
day the second installment of taxes for that tax year could be paid
without penalty. The county auditor shall notify the owner or
occupant, by ordinary mail, of the charge, of the owner's or
occupant's right to appeal the charge, and of the manner in which the
owner or occupant may appeal. The owner or occupant may appeal the
imposition of the charge and interest by filing an appeal with the
county board of revision not later than the last day prescribed for
payment of real and public utility property taxes under section
323.12 of the Revised Code following receipt of the notice and
occurring at least ninety days after receipt of the notice. 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. The charge and any interest shall be collected as
other delinquent taxes.
(4)
Each year during January, the county auditor shall furnish by
ordinary mail a continuing application to each person receiving a
reduction under division (A) of section 323.152 of the Revised Code.
The continuing application shall be used to report changes in total
income, ownership, occupancy, disability, and other information
earlier furnished the auditor relative to the reduction in 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 homestead
exemption or the amount of the reduction to which the owner is
entitled under division (A) of section 323.152 of the Revised Code or
to which the occupant is entitled under section 323.159 of the
Revised Code, the application does not need to be returned.
(5)
Each year during February, the county auditor, except as otherwise
provided in this paragraph, shall furnish by ordinary mail an
original application to the owner, as of the first day of January of
that year, of a homestead or a manufactured or mobile home that
transferred during the preceding calendar year and that qualified for
and received a reduction in taxes under division (B) of section
323.152 of the Revised Code for the preceding tax year. In order to
receive the reduction under that division, the owner shall file the
application with the county auditor not later than the thirty-first
day of December. If the application is not timely filed, the auditor
shall not grant a reduction in taxes for the homestead for the
current year, and shall notify the owner that the reduction in taxes
has not been granted, in the same manner prescribed under section
323.154 of the Revised Code for notification of denial of an
application. Failure of an owner to receive an application does not
excuse the failure of the owner to file an original application. The
county auditor is not required to furnish an application under this
paragraph for any homestead for which application has previously been
made on a form incorporated into any form used by the county auditor
to administer the tax law in respect to the conveyance of real
property or of used manufactured homes or used mobile homes, and an
owner who previously has applied on such a form is not required to
return an application furnished under this paragraph.
(D)
No person shall knowingly make a false statement for the purpose of
obtaining a reduction in the person's real property or manufactured
home taxes under section 323.152 of the Revised Code.
(E)
No person shall knowingly fail to notify the county auditor of
changes required by division (C) of this section that have the effect
of maintaining or securing a reduction in taxes under section 323.152
of the Revised Code.
(F)
No person shall knowingly make a false statement or certification
attesting to any person's physical or mental condition for purposes
of qualifying such person for tax relief pursuant to sections 323.151
to 323.159 of the Revised Code.
Sec.
4503.064.
As
used in sections 4503.064 to 4503.069 of the Revised Code:
(A)
"Sixty-five years of age or older" means a person who will
be age sixty-five or older in the calendar year following the year of
application for reduction in the assessable value of the person's
manufactured or mobile home.
(B)
"Permanently and totally disabled" means that a person
other than a disabled veteran has, on the first day of January of the
year of application, including late application, for reduction in the
assessable value of a manufactured or mobile home, some impairment in
body or mind that makes the person unable to work at any
substantially remunerative employment which the person is reasonably
able to perform and which will, with reasonable probability, continue
for an indefinite period of at least twelve months without any
present indication of recovery therefrom or has been certified as
permanently and totally disabled by a state or federal agency having
the function of so classifying persons.
(C)
"Homestead exemption" means the reduction in taxes allowed
under division (A) of section 323.152 of the Revised Code for the
year in which an application is filed under section 4503.066 of the
Revised Code.
(D)
"Manufactured home" has the meaning given in division
(C)(4) of section 3781.06 of the Revised Code, and includes a
structure consisting of two manufactured homes that were purchased
either together or separately and are combined to form a single
dwelling, but does not include a manufactured home that is taxed as
real property pursuant to division (B) of section 4503.06 of the
Revised Code.
(E)
"Mobile home" has the meaning given in division (O) of
section 4501.01 of the Revised Code and includes a structure
consisting of two mobile homes that were purchased together or
separately and combined to form a single dwelling, but does not
include a mobile home that is taxed as real property pursuant to
division (B) of section 4503.06 of the Revised Code.
(F)
"Late application" means an application filed with an
original application under division (A)(3) of section 4503.066 of the
Revised Code.
(G)
"Total income," "disabled veteran," "public
service officer,"
"qualifying
service member," "uniformed services,"
and
"killed in the line of duty" have the same meanings as in
section 323.151 of the Revised Code.
(H)
"Surviving spouse of a disabled veteran" means either of
the following:
(1)
The spouse of a disabled veteran who occupied the manufactured or
mobile home when the disabled veteran died and who acquires ownership
of the manufactured or mobile home;
(2)
The surviving spouse of an individual to which all of the following
apply, provided the surviving spouse occupies the manufactured or
mobile home when that individual dies and who, following that
individual's death, acquires ownership of the manufactured or mobile
home:
(a)
The individual dies before receiving a total disability rating
described in division (F) of section 323.151 of the Revised Code.
(b)
The individual otherwise qualifies as a disabled veteran.
(c)
The individual owns and occupies a manufactured or mobile home.
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 319.302 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)
,
or (D)
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)
,
or (D)
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)
,
or (D)
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)
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 surviving spouse of a qualifying service
member killed in the line of duty while serving in the uniformed
services of the United States shall be reduced for any tax year for
which an application for the reduction has been approved, provided
the surviving spouse did not acquire ownership from a person, other
than the surviving spouse's deceased 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.
The
reduction shall equal the current taxes, as that term is defined in
section 4503.06 of the Revised Code, charged against the manufactured
or mobile home for the tax year. The reduction is in lieu of any
reduction under section 4503.0610 of the Revised Code or division
(A), (B), or (C) 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 division (D) of this section for the tax year in which
the qualifying service member dies through the tax year in which the
surviving spouse dies, remarries, or cohabitates with any individual
domiciled in the homestead that is not related by consanguinity to
the surviving spouse.
(E)
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)
,
or (D)
of this section and the amount of the reduction under the homestead
exemption.
(E)
(F)
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.
4503.066.
(A)(1)
To obtain a tax reduction under section 4503.065 of the Revised Code,
the owner of the home shall file an application with the county
auditor of the county in which the home is located. An application
for reduction in taxes based upon a physical disability shall be
accompanied by a certificate signed by a physician, and an
application for reduction in taxes based upon a mental disability
shall be accompanied by a certificate signed by a physician or
psychologist licensed to practice in this state. The certificate
shall attest to the fact that the applicant is permanently and
totally disabled, shall be in a form that the department of taxation
requires, and shall include the definition of totally and permanently
disabled as set forth in section 4503.064 of the Revised Code. An
application for reduction in taxes based upon a disability certified
as permanent and total by a state or federal agency having the
function of so classifying persons shall be accompanied by a
certificate from that agency.
An
application by a disabled veteran or the surviving spouse of a
disabled veteran for the reduction under division (B)(1) or (2) of
section 4503.065 of the Revised Code shall be accompanied by a letter
or other written confirmation from the United States department of
veterans affairs, or its predecessor or successor agency, showing
that the veteran qualifies as a disabled veteran.
An
application by the surviving spouse of a public service officer
killed in the line of duty for the reduction under division (C) of
section 4503.065 of the Revised Code shall be accompanied by a letter
or other written confirmation from an officer or employee of the
board of trustees of a retirement or pension fund in this state or
another state or from the chief or other chief executive of the
department, agency, or other employer for which the public service
officer served when killed in the line of duty affirming that the
public service officer was killed in the line of duty.
An
application for the reduction under division (D) of section 4503.065
of the Revised Code by the surviving spouse of a qualifying service
member killed in the line of duty shall be accompanied by a copy of
United States department of defense form DD-1300 report of casualty
or other documentation from a branch of the armed forces of the
United States or the United States department of veterans affairs or
another federal agency affirming or verifying that the qualifying
service member died under such circumstances.
(2)
Each application shall constitute a continuing application for a
reduction in taxes for each year in which the manufactured or mobile
home is occupied by the applicant. Failure to receive a new
application or notification under division (B) of this section after
an application for reduction has been approved is prima-facie
evidence that the original applicant is entitled to the reduction
calculated on the basis of the information contained in the original
application. The original application and any subsequent application
shall be in the form of a signed statement and shall be filed on or
before the thirty-first day of December of the year preceding the
year for which the reduction is sought. The statement shall be on a
form, devised and supplied by the tax commissioner, that shall
require no more information than is necessary to establish the
applicant's eligibility for the reduction in taxes and the amount of
the reduction to which the applicant is entitled. The form shall
contain a statement that signing such application constitutes a
delegation of authority by the applicant to the tax commissioner or
the county auditor, individually or in consultation with each other,
to examine any tax or financial records that relate to the income of
the applicant as stated on the application for the purpose of
determining eligibility under, or possible violation of, division (C)
or (D) of this section. The form also shall contain a statement that
conviction of willfully falsifying information to obtain a reduction
in taxes or failing to comply with division (B) of this section shall
result in the revocation of the right to the reduction for a period
of three years.
(3)
A late application for a reduction in taxes for the year preceding
the year for which an original application is filed may be filed with
an original application. If the auditor determines that the
information contained in the late application is correct, the auditor
shall determine both the amount of the reduction in taxes to which
the applicant would have been entitled for the current tax year had
the application been timely filed and approved in the preceding year,
and the amount the taxes levied under section 4503.06 of the Revised
Code for the current year would have been reduced as a result of the
reduction. When an applicant is permanently and totally disabled on
the first day of January of the year in which the applicant files a
late application, the auditor, in making the determination of the
amounts of the reduction in taxes under division (A)(3) of this
section, is not required to determine that the applicant was
permanently and totally disabled on the first day of January of the
preceding year.
The
amount of the reduction in taxes pursuant to a late application shall
be treated as an overpayment of taxes by the applicant. The auditor
shall credit the amount of the overpayment against the amount of the
taxes or penalties then due from the applicant, and, at the next
succeeding settlement, the amount of the credit shall be deducted
from the amount of any taxes or penalties distributable to the county
or any taxing unit in the county that has received the benefit of the
taxes or penalties previously overpaid, in proportion to the benefits
previously received. If, after the credit has been made, there
remains a balance of the overpayment, or if there are no taxes or
penalties due from the applicant, the auditor shall refund that
balance to the applicant by a warrant drawn on the county treasurer
in favor of the applicant. The treasurer shall pay the warrant from
the general fund of the county. If there is insufficient money in the
general fund to make the payment, the treasurer shall pay the warrant
out of any undivided manufactured or mobile home taxes subsequently
received by the treasurer for distribution to the county or taxing
district in the county that received the benefit of the overpaid
taxes, in proportion to the benefits previously received, and the
amount paid from the undivided funds shall be deducted from the money
otherwise distributable to the county or taxing district in the
county at the next or any succeeding distribution. At the next or any
succeeding distribution after making the refund, the treasurer shall
reimburse the general fund for any payment made from that fund by
deducting the amount of that payment from the money distributable to
the county or other taxing unit in the county that has received the
benefit of the taxes, in proportion to the benefits previously
received. On the second Monday in September of each year, the county
auditor shall certify the total amount of the reductions in taxes
made in the current year under division (A)(3) of this section to the
tax commissioner who shall treat that amount as a reduction in taxes
for the current tax year and shall make reimbursement to the county
of that amount in the manner prescribed in section 4503.068 of the
Revised Code, from moneys appropriated for that purpose.
(B)(1)
If in any year for which an application for reduction in taxes has
been approved the owner no longer qualifies for the reduction, the
owner shall notify the county auditor that the owner is not qualified
for a reduction in taxes.
(2)
If the county auditor or county treasurer discovers that an owner not
entitled to the reduction in manufactured home taxes under section
4503.065 of the Revised Code failed to notify the county auditor as
required by division (B)(1) of this section, a charge shall be
imposed against the manufactured or mobile home in the amount by
which taxes were reduced under that section for each tax year the
county auditor ascertains that the manufactured or mobile home was
not entitled to the reduction and was owned by the current owner.
Interest shall accrue in the manner prescribed by division (G)(2) of
section 4503.06 of the Revised Code on the amount by which taxes were
reduced for each such tax year as if the reduction became delinquent
taxes at the close of the last day the second installment of taxes
for that tax year could be paid without penalty. The county auditor
shall notify the owner, by ordinary mail, of the charge, of the
owner's right to appeal the charge, and of the manner in which the
owner may appeal. The owner may appeal the imposition of the charge
and interest by filing an appeal with the county board of revision
not later than the last day prescribed for payment of manufactured
home taxes under section 4503.06 of the Revised Code following
receipt of the notice and occurring at least ninety days after
receipt of the notice. The appeal shall be treated in the same manner
as a complaint relating to the valuation or assessment of
manufactured or mobile homes under section 5715.19 of the Revised
Code. The charge and any interest shall be collected as other
delinquent taxes.
(3)
During January of each year, the county auditor shall furnish each
person whose application for reduction has been approved, by ordinary
mail, a form on which to report any changes in total income,
ownership, occupancy, disability, and other information earlier
furnished the auditor relative to the application. The form shall be
completed and returned to the auditor not later than the thirty-first
day of December if the changes would affect the person's eligibility
for the reduction.
(C)
No person shall knowingly make a false statement for the purpose of
obtaining a reduction in taxes under section 4503.065 of the Revised
Code.
(D)
No person shall knowingly fail to notify the county auditor of any
change required by division (B) of this section that has the effect
of maintaining or securing a reduction in taxes under section
4503.065 of the Revised Code.
(E)
No person shall knowingly make a false statement or certification
attesting to any person's physical or mental condition for purposes
of qualifying such person for tax relief pursuant to sections
4503.064 to 4503.069 of the Revised Code.
(F)
Whoever violates division (C), (D), or (E) of this section is guilty
of a misdemeanor of the fourth degree.
Section
2.
That
existing sections 323.151, 323.152, 323.153, 4503.064, 4503.065, and
4503.066 of the Revised Code are hereby repealed.
Section
3.
The
amendment by this act of sections 323.151, 323.152, and 323.153 of
the Revised Code applies to tax years ending on or after the
effective date of this section. The amendment by this act of sections
4503.064, 4503.065, and 4503.066 of the Revised Code applies to tax
years beginning on or after the effective date of this section.
Section
4.
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
following sections, presented in this act as composites of the
sections as amended by the acts indicated, are the resulting versions
of the sections in effect prior to the effective date of the sections
as presented in this act:
Section
323.152 of the Revised Code as amended by both H.B. 33 and S.B. 43 of
the 135th General Assembly.
Section
4503.065 of the Revised Code as amended by both H.B. 33 and S.B. 43
of the 135th General Assembly.