Read the full stored bill text
As Introduced
136th
General Assembly
Regular
Session
H. B. No. 391
2025-2026
Representatives Daniels, Workman
Cosponsors: Representatives Click,
Dean, Deeter, Demetriou, Fischer, Gross, Hall, T., Hiner, Holmes,
Johnson, King, Klopfenstein, Lear, Newman, Richardson, Roemer, Salvo,
Thomas, D., Willis
To
amend sections 323.131 and 4503.06 and to enact section 5705.171 of
the Revised Code
to
require tax rates to be expressed as a percentage of true value on
tax bills and ballot language.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 323.131 and 4503.06 be amended and section 5705.171 of the
Revised Code be enacted to read as follows:
Sec.
323.131.
(A)
Each tax bill prepared and mailed or delivered under section 323.13
of the Revised Code shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. For any county in which the board of county commissioners
has granted a partial property tax exemption on homesteads under
section 323.158 of the Revised Code, the commissioner shall require
that the tax bills for those homesteads include a notice of the
amount of the tax reduction that results from the partial exemption.
In addition to the information required by the commissioner, each tax
bill shall contain the following information:
(1)
The taxes levied and the taxes charged and payable against the
property;
(2)
The effective tax rate
expressed both in mills and as a percentage of true value
.
The words "effective tax rate" shall appear in boldface
type.
(3)
The following notices:
(a)
"Notice: If the taxes are not paid within sixty days from the
date they are certified delinquent, the property is subject to
foreclosure for tax delinquency." Failure to provide such notice
has no effect upon the validity of any tax foreclosure to which a
property is subjected.
(b)
"Notice: If the taxes charged against this parcel have been
reduced by the 2-1/2 per cent tax reduction for residences occupied
by the owner but the property is not a residence occupied by the
owner, the owner must notify the county auditor's office not later
than March 31 of the year following the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.
If
the taxes charged against this parcel have not been reduced by the
2-1/2 per cent tax reduction and the parcel includes a residence
occupied by the owner, the parcel may qualify for the tax reduction.
To obtain an application for the tax reduction or further
information, the owner may contact the county auditor's office at
__________ (insert the address and telephone number of the county
auditor's office)."
(4)
For a tract or lot on the real property tax suspension list under
section 319.48 of the Revised Code, the following notice: "Notice:
The taxes shown due on this bill are for the current year only.
Delinquent taxes, penalties, and interest also are due on this
property. Contact the county treasurer to learn the total amount
due."
The
tax bill shall not contain or be mailed or delivered with any
information or material that is not required by this section or that
is not authorized by section 321.45 of the Revised Code or by the tax
commissioner.
(B)
If the property is residential rental property, the tax bill shall
contain a statement that the owner of the residential rental property
shall file with the county auditor the information required under
division (A) or (C) of section 5323.02 of the Revised Code.
(C)
Each county auditor and treasurer shall post on their respective web
sites, or on the county's web site, the percentage of property taxes
charged by each taxing unit and, in the case of the county as a
taxing unit, the percentage of taxes charged by the county for each
of the county purposes for which taxes are charged.
(D)
As used in this section, "residential rental property" has
the same meaning as in section 5323.01 of the Revised Code.
Sec.
4503.06.
(A)
The owner of each manufactured or mobile home that has acquired situs
in this state shall pay either a real property tax pursuant to Title
LVII of the Revised Code or a manufactured home tax pursuant to
division (C) of this section.
(B)
The owner of a manufactured or mobile home shall pay real property
taxes if either of the following applies:
(1)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred on or after January 1, 2000,
and all of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The certificate of title has been inactivated by the clerk of the
court of common pleas that issued it, pursuant to division (H) of
section 4505.11 of the Revised Code.
(2)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred before January 1, 2000, and all
of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The owner of the home has elected to have the home taxed as real
property and, pursuant to section 4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county
containing the taxing district in which the home has its situs,
together with proof that all taxes have been paid.
(d)
The county auditor has placed the home on the real property tax list
and delivered the certificate of title to the clerk of the court of
common pleas that issued it and the clerk has inactivated the
certificate.
(C)(1)
Any mobile or manufactured home that is not taxed as real property as
provided in division (B) of this section is subject to an annual
manufactured home tax, payable by the owner, for locating the home in
this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in
which the home has its situs pursuant to this section.
(2)
The year for which the manufactured home tax is levied commences on
the first day of January and ends on the following thirty-first day
of December. The state shall have the first lien on any manufactured
or mobile home on the list for the amount of taxes, penalties, and
interest charged against the owner of the home under this section.
The lien of the state for the tax for a year shall attach on the
first day of January to a home that has acquired situs on that date.
The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the
next first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.
(3)(a)
The situs of a manufactured or mobile home located in this state on
the first day of January is the local taxing district in which the
home is located on that date.
(b)
The situs of a manufactured or mobile home not located in this state
on the first day of January, but located in this state subsequent to
that date, is the local taxing district in which the home is located
thirty days after it is acquired or first enters this state.
(4)
The tax is collected by and paid to the county treasurer of the
county containing the taxing district in which the home has its
situs.
(D)
The manufactured home tax shall be computed and assessed by the
county auditor of the county containing the taxing district in which
the home has its situs as follows:
(1)
On a home that acquired situs in this state prior to January 1, 2000:
(a)
By multiplying the assessable value of the home by the tax rate of
the taxing district in which the home has its situs, and deducting
from the product thus obtained any reduction authorized under section
4503.065 of the Revised Code. The tax levied under this formula shall
not be less than thirty-six dollars, unless the home qualifies for a
reduction in assessable value under section 4503.065 of the Revised
Code, in which case there shall be no minimum tax and the tax shall
be the amount calculated under this division.
(b)
The assessable value of the home shall be forty per cent of the
amount arrived at by the following computation:
(i)
If the cost to the owner, or market value at time of purchase,
whichever is greater, of the home includes the furnishings and
equipment, such cost or market value shall be multiplied according to
the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
80%
B
2nd
calendar year
x
75%
C
3rd
"
x
70%
D
4th
"
x
65%
E
5th
"
x
60%
F
6th
"
x
55%
G
7th
"
x
50%
H
8th
"
x
45%
I
9th
"
x
40%
J
10th
and each year thereafter
x
35%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(ii)
If the cost to the owner, or market value at the time of purchase,
whichever is greater, of the home does not include the furnishings
and equipment, such cost or market value shall be multiplied
according to the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
95%
B
2nd
calendar year
x
90%
C
3rd
"
x
85%
D
4th
"
x
80%
E
5th
"
x
75%
F
6th
"
x
70%
G
7th
"
x
65%
H
8th
"
x
60%
I
9th
"
x
55%
J
10th
and each year thereafter
x
50%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(2)
On a home in which ownership was transferred or that first acquired
situs in this state on or after January 1, 2000:
(a)
By multiplying the assessable value of the home by the effective tax
rate, as defined in section 323.08 of the Revised Code, for
residential real property of the taxing district in which the home
has its situs, and deducting from the product thus obtained the
reductions required or authorized under section 319.302, division (B)
of section 323.152, or section 4503.065 of the Revised Code.
(b)
The assessable value of the home shall be thirty-five per cent of its
true value as determined under division (L) of this section.
(3)
On or before the fifteenth day of January each year, the county
auditor shall record the assessable value and the amount of tax on
the manufactured or mobile home on the tax list and deliver a
duplicate of the list to the county treasurer. In the case of an
emergency as defined in section 323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of
the duplicate for an additional fifteen days upon receiving a written
application from the county auditor regarding an extension for the
delivery of the duplicate, or from the county treasurer regarding an
extension of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency that
will cause the unavoidable delay and must be received by the tax
commissioner on or before the last day of the month preceding the day
delivery of the duplicate is otherwise required. When an extension is
granted for delivery of the duplicate, the time period for payment of
taxes shall be extended for a like period of time. When a delay in
the closing of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be extended if
the tax commissioner determines that penalties have accrued or would
otherwise accrue for reasons beyond the control of the taxpayers of
the county. The order shall prescribe the final extended date for
payment of taxes for that collection period.
(4)
After January 1, 1999, the owner of a manufactured or mobile home
taxed pursuant to division (D)(1) of this section may elect to have
the home taxed pursuant to division (D)(2) of this section by filing
a written request with the county auditor of the taxing district in
which the home is located on or before the first day of December of
any year. Upon the filing of the request, the county auditor shall
determine whether all taxes levied under division (D)(1) of this
section have been paid, and if those taxes have been paid, the county
auditor shall tax the manufactured or mobile home pursuant to
division (D)(2) of this section commencing in the next tax year.
(5)
A manufactured or mobile home that acquired situs in this state prior
to January 1, 2000, shall be taxed pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the home
and the home was not exempted from taxation pursuant to division (E)
of this section for the year for which the taxes were not paid.
(6)(a)
Immediately upon receipt of any manufactured home tax duplicate from
the county auditor, but not less than twenty days prior to the last
date on which the first one-half taxes may be paid without penalty as
prescribed in division (F) of this section, the county treasurer
shall cause to be prepared and mailed or delivered to each person
charged on that duplicate with taxes, or to an agent designated by
such person, the tax bill prescribed by the tax commissioner under
division (D)(7) of this section. When taxes are paid by installments,
the county treasurer shall mail or deliver to each person charged on
such duplicate or the agent designated by that person a second tax
bill showing the amount due at the time of the second tax collection.
The second half tax bill shall be mailed or delivered at least twenty
days prior to the close of the second half tax collection period. A
change in the mailing address, electronic mail address, or telephone
number of any tax bill shall be made in writing to the county
treasurer. Failure to receive a bill required by this section does
not excuse failure or delay to pay any taxes shown on the bill or,
except as provided in division (B)(1) of section 5715.39 of the
Revised Code, avoid any penalty, interest, or charge for such delay.
A
policy adopted by a county treasurer under division (A)(2) of section
323.13 of the Revised Code shall also allow any person required to
receive a tax bill under division (D)(6)(a) of this section to
request electronic delivery of that tax bill in the same manner. A
person may rescind such a request in the same manner as a request
made under division (A)(2) of section 323.13 of the Revised Code. The
request shall terminate upon a change in the name of the person
charged with the taxes pursuant to section 4503.061 of the Revised
Code.
(b)
After delivery of the copy of the delinquent manufactured home tax
list under division (H) of this section, the county treasurer may
prepare and mail to each person in whose name a home is listed an
additional tax bill showing the total amount of delinquent taxes
charged against the home as shown on the list. The tax bill shall
include a notice that the interest charge prescribed by division (G)
of this section has begun to accrue.
(7)
Each tax bill prepared and mailed or delivered under division (D)(6)
of this section shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this section
or that is not authorized by section 321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:
(a)
The taxes levied and the taxes charged and payable against the
manufactured or mobile home;
(b)
The following notice: "Notice: If the taxes are not paid within
sixty days after the county auditor delivers the delinquent
manufactured home tax list to the county treasurer, you and your home
may be subject to collection proceedings for tax delinquency."
Failure to provide such notice has no effect upon the validity of any
tax judgment to which a home may be subjected.
(c)
In the case of manufactured or mobile homes taxed under division
(D)(2) of this section, the following additional information:
(i)
The effective tax rate
expressed both in mills and as a percentage of true value
.
The words "effective tax rate" shall appear in boldface
type.
(ii)
The following notice: "Notice: If the taxes charged against this
home have been reduced by the 2-1/2 per cent tax reduction for
residences occupied by the owner but the home is not a residence
occupied by the owner, the owner must notify the county auditor's
office not later than March 31 of the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.
If
the taxes charged against this home have not been reduced by the
2-1/2 per cent tax reduction and the home is a residence occupied by
the owner, the home may qualify for the tax reduction. To obtain an
application for the tax reduction or further information, the owner
may contact the county auditor's office at __________ (insert the
address and telephone number of the county auditor's office)."
(d)
In the case of manufactured or mobile homes taxed under division
(D)(1) of this section, the tax rate expressed both in mills and as a
percentage of true value.
(E)(1)
A manufactured or mobile home is not subject to this section when any
of the following applies:
(a)
It is taxable as personal property pursuant to section 5709.01 of the
Revised Code. Any manufactured or mobile home that is used as a
residence shall be subject to this section and shall not be taxable
as personal property pursuant to section 5709.01 of the Revised Code.
(b)
It bears a license plate issued by any state other than this state
unless the home is in this state in excess of an accumulative period
of thirty days in any calendar year.
(c)
The annual tax has been paid on the home in this state for the
current year.
(d)
The tax commissioner has determined, pursuant to section 5715.27 of
the Revised Code, that the property is exempt from taxation, or would
be exempt from taxation under Chapter 5709. of the Revised Code if it
were classified as real property.
(2)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is not subject to this section
if it is unused or unoccupied and stored at the owner's normal place
of residence or at a recognized storage facility.
(3)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is subject to this section and
shall be taxed as a manufactured or mobile home if it has a situs
longer than thirty days in one location and is connected to existing
utilities, unless either of the following applies:
(a)
The situs is in a state facility or a camping or park area as defined
in division (C), (Q), (S), or (V) of section 3729.01 of the Revised
Code.
(b)
The situs is in a camping or park area that is a tract of land that
has been limited to recreational use by deed or zoning restrictions
and subdivided for sale of five or more individual lots for the
express or implied purpose of occupancy by either self-contained
recreational vehicles as defined in division (T) of section 3729.01
of the Revised Code or by dependent recreational vehicles as defined
in division (D) of section 3729.01 of the Revised Code.
(F)
Except as provided in division (D)(3) of this section, the
manufactured home tax is due and payable as follows:
(1)
When a manufactured or mobile home has a situs in this state, as
provided in this section, on the first day of January, one-half of
the amount of the tax is due and payable on or before the first day
of March and the balance is due and payable on or before the
thirty-first day of July. At the option of the owner of the home, the
tax for the entire year may be paid in full on the first day of
March.
(2)
When a manufactured or mobile home first acquires a situs in this
state after the first day of January, no tax is due and payable for
that year.
(G)(1)(a)
Except as otherwise provided in division (G)(1)(b) of this section,
if one-half of the current taxes charged under this section against a
manufactured or mobile home, together with the full amount of any
delinquent taxes, are not paid on or before the first day of March in
that year, or on or before the last day for such payment as extended
pursuant to section 4503.063 of the Revised Code, a penalty of ten
per cent shall be charged against the unpaid balance of such half of
the current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or on or
before the last day for payment as extended pursuant to section
4503.063 of the Revised Code, a like penalty shall be charged on the
balance of the total amount of the unpaid current taxes.
(b)
After a valid delinquent tax contract that includes unpaid current
taxes from a first-half collection period described in division (F)
of this section has been entered into under section 323.31 of the
Revised Code, no ten per cent penalty shall be charged against such
taxes after the second-half collection period while the delinquent
tax contract remains in effect. On the day a delinquent tax contract
becomes void, the ten per cent penalty shall be charged against such
taxes and shall equal the amount of penalty that would have been
charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been in
effect.
(2)(a)
On the first day of the month following the last day the second
installment of taxes may be paid without penalty beginning in 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid
without penalty. The charge shall be for interest that accrued during
the period that began on the preceding first day of December and
ended on the last day of the month that included the last date such
second installment could be paid without penalty. The interest shall
be computed at the rate per annum prescribed by section 5703.47 of
the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list compiled under division (H) of
this section.
(b)
On the first day of December beginning in 2000, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began on
the first day of the month following the last date prescribed for the
payment of the second installment of taxes in the current year and
ended on the immediately preceding last day of November. The interest
shall be computed at the rate per annum prescribed by section 5703.47
of the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.
(c)
After a valid undertaking has been entered into for the payment of
any delinquent taxes, no interest shall be charged against such
delinquent taxes while the undertaking remains in effect in
compliance with section 323.31 of the Revised Code. If a valid
undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to
be charged while the undertaking was in effect. The interest shall be
charged on the day the undertaking becomes void and shall equal the
amount of interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest would
have been charged thereon under divisions (G)(1) and (2) of this
section had the undertaking not been in effect.
(3)
If the full amount of the taxes due at either of the times prescribed
by division (F) of this section is paid within ten days after such
time, the county treasurer shall waive the collection of and the
county auditor shall remit one-half of the penalty provided for in
this division for failure to make that payment by the prescribed
time.
(4)
The treasurer shall compile and deliver to the county auditor a list
of all tax payments the treasurer has received as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall be
included in the settlement next succeeding the settlement then in
process.
(H)(1)
The county auditor shall compile annually a "delinquent
manufactured home tax list" consisting of homes the county
treasurer's records indicate have taxes that were not paid within the
time prescribed by divisions (D)(3) and (F) of this section, have
taxes that remain unpaid from prior years, or have unpaid tax
penalties or interest that have been assessed.
(2)
Within thirty days after the settlement under division (H)(2) of
section 321.24 of the Revised Code, the county auditor shall deliver
a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent
manufactured home tax list annually in the same manner as delinquent
real property tax lists are published. The county auditor may
apportion the cost of publishing the list among taxing districts in
proportion to the amount of delinquent manufactured home taxes so
published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may charge the owner
of a home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the fee
is not paid, may place the fee upon the delinquent manufactured home
tax list as a lien on the listed home, to be collected as other
manufactured home taxes.
(3)
When taxes, penalties, or interest are charged against a person on
the delinquent manufactured home tax list and are not paid within
sixty days after the list is delivered to the county treasurer, the
county treasurer shall, in addition to any other remedy provided by
law for the collection of taxes, penalties, and interest, enforce
collection of such taxes, penalties, and interest by civil action in
the name of the treasurer against the owner for the recovery of the
unpaid taxes following the procedures for the recovery of delinquent
real property taxes in sections 323.25 to 323.28 of the Revised Code.
The action may be brought in municipal or county court, provided the
amount charged does not exceed the monetary limitations for original
jurisdiction for civil actions in those courts.
It
is sufficient, having made proper parties to the suit, for the county
treasurer to allege in the treasurer's bill of particulars or
petition that the taxes stand chargeable on the books of the county
treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due
the county. The treasurer need not set forth any other matter
relating thereto. If it is found on the trial of the action that the
person is indebted to the state, judgment shall be rendered in favor
of the county treasurer prosecuting the action. The judgment debtor
is not entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
enforcement of the judgment.
Upon
the filing of an entry of confirmation of sale or an order of
forfeiture in a proceeding brought under this division, title to the
manufactured or mobile home shall be in the purchaser. The clerk of
courts shall issue a certificate of title to the purchaser upon
presentation of proof of filing of the entry of confirmation or order
and, in the case of a forfeiture, presentation of the county
auditor's certificate of sale.
(I)
The total amount of taxes collected shall be distributed in the
following manner: four per cent shall be allowed as compensation to
the county auditor for the county auditor's service in assessing the
taxes; two per cent shall be allowed as compensation to the county
treasurer for the services the county treasurer renders as a result
of the tax levied by this section. Such amounts shall be paid into
the county treasury, to the credit of the county general revenue
fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid into
the county treasury, on the warrant of the county auditor. The
balance of the taxes collected shall be distributed among the taxing
subdivisions of the county in which the taxes are collected and paid
in the same proportions that the amount of manufactured home tax
levied by each taxing subdivision of the county in the current tax
year bears to the amount of such tax levied by all such subdivisions
in the county in the current tax year. The taxes levied and revenues
collected under this section shall be in lieu of any general property
tax and any tax levied with respect to the privilege of using or
occupying a manufactured or mobile home in this state except as
provided in sections 4503.04 and 5741.02 of the Revised Code.
(J)
An agreement to purchase or a bill of sale for a manufactured home
shall show whether or not the furnishings and equipment are included
in the purchase price.
(K)
If the county treasurer and the county prosecuting attorney agree
that an item charged on the delinquent manufactured home tax list is
uncollectible, they shall certify that determination and the reasons
to the county board of revision. If the board determines the amount
is uncollectible, it shall certify its determination to the county
auditor, who shall strike the item from the list.
(L)(1)
The county auditor shall appraise at its true value any manufactured
or mobile home in which ownership is transferred or which first
acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under
division (D)(4) of this section, to have the home taxed under
division (D)(2) of this section. The true value shall include the
value of the home, any additions, and any fixtures, but not any
furnishings in the home. In determining the true value of a
manufactured or mobile home, the auditor shall consider all facts and
circumstances relating to the value of the home, including its age,
its capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its true
value.
(2)(a)
If a manufactured or mobile home has been the subject of an arm's
length sale between a willing seller and a willing buyer within a
reasonable length of time prior to the determination of true value,
the county auditor shall consider the sale price of the home to be
the true value for taxation purposes.
(b)
The sale price in an arm's length transaction between a willing
seller and a willing buyer shall not be considered the true value of
the home if either of the following occurred after the sale:
(i)
The home has lost value due to a casualty.
(ii)
An addition or fixture has been added to the home.
(3)
The county auditor shall have each home viewed and appraised at least
once in each six-year period in the same year in which real property
in the county is appraised pursuant to Chapter 5713. of the Revised
Code, and shall update the appraised values in the third calendar
year following the appraisal. The person viewing or appraising a home
may enter the home to determine by actual view any additions or
fixtures that have been added since the last appraisal. In conducting
the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.
(4)
The county auditor shall place the true value of each home on the
manufactured home tax list upon completion of an appraisal.
(5)(a)
If the county auditor changes the true value of a home, the auditor
shall notify the owner of the home in writing, delivered by mail or
in person. The notice shall be given at least thirty days prior to
the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.
(b)
Any owner of a home or any other person or party that would be
authorized to file a complaint under division (A) of section 5715.19
of the Revised Code if the home was real property may file a
complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or
before the thirty-first day of March of the current tax year or the
date of closing of the collection for the first half of manufactured
home taxes for the current tax year, whichever is later. The auditor
shall present to the county board of revision all complaints filed
with the auditor under this section. The board shall hear and
investigate the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.
(c)
If the county board of revision determines, pursuant to a complaint
against the valuation of a manufactured or mobile home filed under
this section, that the amount of taxes, assessments, or other charges
paid was in excess of the amount due based on the valuation as
finally determined, then the overpayment shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code.
(d)
Payment of all or part of a tax under this section for any year for
which a complaint is pending before the county board of revision does
not abate the complaint or in any way affect the hearing and
determination thereof.
(M)
If the county auditor determines that any tax or other charge or any
part thereof has been erroneously charged as a result of a clerical
error as defined in section 319.35 of the Revised Code, the county
auditor shall call the attention of the county board of revision to
the erroneous charges. If the board finds that the taxes or other
charges have been erroneously charged or collected, it shall certify
the finding to the auditor. Upon receipt of the certification, the
auditor shall remove the erroneous charges on the manufactured home
tax list or delinquent manufactured home tax list in the same manner
as is prescribed in section 319.35 of the Revised Code for erroneous
charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is
prescribed in section 319.36 of the Revised Code for erroneous
charges against real property.
(N)
As used in this section and section 4503.061 of the Revised Code:
(1)
"Manufactured home taxes" includes taxes, penalties, and
interest charged under division (C) or (G) of this section and any
penalties charged under division (G) or (H)(5) of section 4503.061 of
the Revised Code.
(2)
"Current taxes" means all manufactured home taxes charged
against a manufactured or mobile home that have not appeared on the
manufactured home tax list for any prior year. Current taxes become
delinquent taxes if they remain unpaid after the last day prescribed
for payment of the second installment of current taxes without
penalty, whether or not they have been certified delinquent.
(3)
"Delinquent taxes" means:
(a)
Any manufactured home taxes that were charged against a manufactured
or mobile home for a prior year, including any penalties or interest
charged for a prior year and the costs of publication under division
(H)(2) of this section, and that remain unpaid;
(b)
Any current manufactured home taxes charged against a manufactured or
mobile home that remain unpaid after the last day prescribed for
payment of the second installment of current taxes without penalty,
whether or not they have been certified delinquent, including any
penalties or interest and the costs of publication under division
(H)(2) of this section.
Sec.
5705.171.
Notwithstanding anything in the Revised Code to the contrary, for
elections occurring on or after January 1, 2026, in each instance
that the millage of a tax on real property is expressed in any
election notice or ballot language, that millage shall be immediately
followed by an expression of the proposed tax as a percentage of true
value.
The
secretary of state shall prescribe the form of the notice and ballot
to incorporate this information. A county auditor shall include this
information in the certification it makes to a taxing authority under
division (B)(2) of section 5705.03 of the Revised Code.
Section
2.
That
existing sections 323.131 and 4503.06 of the Revised Code are hereby
repealed.