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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 483
2025-2026
Representatives Mathews, A., Williams
Cosponsors: Representatives
Glassburn, Hall, T., John, Miller, K.
To
amend sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and
5323.02 and to enact sections 323.21 and 323.22 of the Revised Code
to
allow eligible homeowners to defer the payment of a portion of their
property taxes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and 5323.02
be amended and sections 323.21 and 323.22 of the Revised Code be
enacted to read as follows:
Sec.
319.202.
Before
the county auditor indorses any real property conveyance or
manufactured or mobile home conveyance presented to the auditor
pursuant to section 319.20 of the Revised Code or registers any
manufactured or mobile home conveyance pursuant to section 4503.061
of the Revised Code, the grantee or the grantee's representative
shall submit, either electronically or three written copies of, a
statement, in the form prescribed by the tax commissioner, and other
information as the county auditor may require, declaring the value of
real property or manufactured or mobile home conveyed, except that
when the transfer is exempt under division (G)(3) of section 319.54
of the Revised Code only a statement of the reason for the exemption
shall be required.
Each
statement submitted under this section shall contain the information
required under divisions (A), (B), and (C) of this section.
(A)
Each statement submitted under this section shall include or
otherwise be accompanied by a statement advising the grantee of the
eligibility requirements for the reduction in taxes authorized under
division (B) of section 323.152 of the Revised Code and of the duty
imposed by division (C)(1) of section 323.153 of the Revised Code on
the grantee to notify the county auditor if the grantee no longer
qualifies for the reduction.
(B)
Each statement submitted under this section shall either:
(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether to the best of
the grantor's knowledge either the preceding or the current year's
taxes on the real property or the current or following year's taxes
on the manufactured or mobile home conveyed will be reduced under
division (A) of section 323.152 or under section 4503.065 of the
Revised Code and that the grantor indicated that to the best of the
grantor's knowledge the taxes will not be so reduced; or
(2)
Be accompanied by a sworn or affirmed instrument stating:
(a)
To the best of the grantor's knowledge the real property or the
manufactured or mobile home that is the subject of the conveyance is
eligible for and will receive a reduction in taxes for or payable in
the current year under division (A) of section 323.152 or under
section 4503.065 of the Revised Code and that the reduction or
reductions will be reflected in the grantee's taxes;
(b)
The estimated amount of such reductions that will be reflected in the
grantee's taxes;
(c)
That the grantor and the grantee have considered and accounted for
the total estimated amount of such reductions to the satisfaction of
both the grantee and the grantor. The auditor shall indorse the
instrument, return it to the grantee or the grantee's representative,
and provide a copy of the indorsed instrument to the grantor or the
grantor's representative.
(C)
Each
For
the conveyance of real property, each
statement
submitted under this section shall either:
(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether to the best of
the grantor's knowledge the real property conveyed qualified for the
current agricultural use valuation under section 5713.30 of the
Revised Code either for the preceding or the current year and that
the grantor indicated that to the best of the grantor's knowledge the
property conveyed was not so qualified; or
(2)
Be accompanied by a sworn or affirmed instrument stating:
(a)
To
That,
to
the
best of the grantor's knowledge the real property conveyed was
qualified for the current agricultural use valuation under section
5713.30 of the Revised Code either for the preceding or the current
year;
(b)
To the extent that the property will not continue to qualify for the
current agricultural use valuation either for the current or the
succeeding year, that the property will be subject to a recoupment
charge equal to the tax savings in accordance with section 5713.34 of
the Revised Code;
(c)
That the grantor and the grantee have considered and accounted for
the total estimated amount of such recoupment, if any, to the
satisfaction of both the grantee and the grantor. The auditor shall
indorse the instrument, forward it to the grantee or the grantee's
representative, and provide a copy of the indorsed instrument to the
grantor or the grantor's representative.
(D)
For
the conveyance of real property or a manufactured or mobile home
presented to the auditor under section 319.20 of the Revised Code,
each statement submitted under this section shall either:
(1)
Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether, to the best
of the grantor's knowledge, payment of taxes charged against the real
property or manufactured or mobile home conveyed for the current or
any preceding year has been deferred under section 323.21 of the
Revised Code and whether, to the best of the grantor's knowledge,
those taxes remain unpaid at the time of the conveyance, and that the
grantor indicated that payment of taxes was not so deferred, or that
payment was deferred but the taxes have been repaid; or
(2)
Be accompanied by a sworn or affirmed instrument stating:
(a)
That, to the best of the grantor's knowledge, payment of taxes
charged against the real property or manufactured or mobile home
conveyed for the current or any preceding year has been deferred
under section 323.21 of the Revised Code and those taxes remain
unpaid;
(b)
That the grantor and the grantee have considered and accounted for
the total estimated amount of the unpaid deferred taxes, if any, to
the satisfaction of both the grantee and the grantor.
The
county auditor shall endorse the instrument, forward it to the
grantee or the grantee's representative, and provide a copy of the
endorsed instrument to the grantor or the grantor's representative.
(E)
The
grantor shall pay the fee required by division (G)(3) of section
319.54 of the Revised Code; and, in the event the board of county
commissioners of the county has levied a real property or a
manufactured home transfer tax pursuant to Chapter 322. of the
Revised Code, the amount required by the real property or
manufactured home transfer tax so levied. If the conveyance is exempt
from the fee provided for in division (G)(3) of section 319.54 of the
Revised Code and the tax, if any, levied pursuant to Chapter 322. of
the Revised Code, the reason for such exemption shall be shown on the
statement. "Value" means, in the case of any deed or
certificate of title not a gift in whole or part, the amount of the
full consideration therefor, paid or to be paid for the real estate
or manufactured or mobile home described in the deed or title,
including the amount of any mortgage or vendor's lien thereon. If
property sold under a land installment contract is conveyed by the
seller under such contract to a third party and the contract has been
of record at least twelve months prior to the date of conveyance,
"value" means the unpaid balance owed to the seller under
the contract at the time of the conveyance, but the statement shall
set forth the amount paid under such contract prior to the date of
conveyance. In the case of a gift in whole or part, "value"
means the estimated price the real estate or manufactured or mobile
home described in the deed or certificate of title would bring in the
open market and under the then existing and prevailing market
conditions in a sale between a willing seller and a willing buyer,
both conversant with the property and with prevailing general price
levels. No person shall willfully falsify the value of property
conveyed.
(E)
(F)
The auditor shall indorse each conveyance on its face to indicate the
amount of the conveyance fee and compliance with this section and if
the property is residential rental property include a statement that
the grantee shall file with the county auditor the information
required under division (A) or (C) of section 5323.02 of the Revised
Code. The auditor shall retain the original copy of the statement of
value, forward to the tax commissioner one copy on which shall be
noted the most recent assessed value of the property, and furnish one
copy to the grantee or the grantee's representative.
(F)
(G)
In order to achieve uniform administration and collection of the
transfer fee required by division (G)(3) of section 319.54 of the
Revised Code, the tax commissioner shall adopt and promulgate rules
for the administration and enforcement of the levy and collection of
such fee.
(G)
(H)
As used in this section, "residential rental property" has
the same meaning as in section 5323.01 of the Revised Code.
Sec.
319.302.
(A)(1)
Real property that is not intended primarily for use in a business
activity shall qualify for a partial exemption from real property
taxation. For purposes of this partial exemption, "business
activity" includes all uses of real property, except farming;
leasing property for farming; occupying or holding property improved
with single-family, two-family, or three-family dwellings; leasing
property improved with single-family, two-family, or three-family
dwellings; or holding vacant land that the county auditor determines
will be used for farming or to develop single-family, two-family, or
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial
production of timber that is receiving the tax benefit under section
5713.23 or 5713.31 of the Revised Code and all improvements connected
with such commercial production of timber.
(2)
Each year, the county auditor shall review each parcel of real
property to determine whether it qualifies for the partial exemption
provided for by this section as of the first day of January of the
current tax year.
(B)
After complying with section 319.301 of the Revised Code, the county
auditor shall reduce the remaining sums to be levied by qualifying
levies against each parcel of real property that is listed on the
general tax list and duplicate of real and public utility property
for the current tax year and that qualifies for partial exemption
under division (A) of this section, and against each manufactured and
mobile home that is taxed pursuant to division (D)(2) of section
4503.06 of the Revised Code and that is on the manufactured home tax
list for the current tax year, by ten per cent, to provide a partial
exemption for that parcel or home. For the purposes of this division:
(1)
"Qualifying levy" means a levy approved at an election held
before September 29, 2013; a levy within the ten-mill limitation; a
levy provided for by the charter of a municipal corporation that was
levied on the tax list for tax year 2013; a subsequent renewal of any
such levy; or a subsequent substitute for such a levy under section
5705.199 of the Revised Code.
(2)
"Qualifying levy" does not include any replacement imposed
under section 5705.192 of the Revised Code of any levy described in
division (B)(1) of this section.
(C)
Except as otherwise provided in sections 323.152, 323.158, 323.16,
323.21,
505.06,
and 715.263 of the Revised Code, the amount of the taxes remaining
after any such reduction shall be the real and public utility
property taxes charged and payable on each parcel of real property,
including property that does not qualify for partial exemption under
division (A) of this section, and the manufactured home tax charged
and payable on each manufactured or mobile home, and shall be the
amounts certified to the county treasurer for collection. Upon
receipt of the real and public utility property tax duplicate, the
treasurer shall certify to the tax commissioner the total amount by
which the real property taxes were reduced under this section, as
shown on the duplicate. Such reduction shall not directly or
indirectly affect the determination of the principal amount of notes
that may be issued in anticipation of any tax levies or the amount of
bonds or notes for any planned improvements. If after application of
sections 5705.31 and 5705.32 of the Revised Code and other applicable
provisions of law, including divisions (F) and (I) of section 321.24
of the Revised Code, there would be insufficient funds for payment of
debt charges on bonds or notes payable from taxes reduced by this
section, the reduction of taxes provided for in this section shall be
adjusted to the extent necessary to provide funds from such taxes.
(D)
The tax commissioner may adopt rules governing the administration of
the partial exemption provided for by this section.
(E)
The determination of whether property qualifies for partial exemption
under division (A) of this section is solely for the purpose of
allowing the partial exemption under division (B) of this section.
Sec.
323.155.
The
tax bill prescribed under section 323.131 of the Revised Code shall
indicate the net amount of taxes due following the reductions in
taxes under sections 319.301, 319.302, 319.304, 323.152, and 323.16
of the Revised Code
and the deferral of taxes under section 323.21 of the Revised Code
.
Any
reduction in taxes under section 323.152 of the Revised Code shall be
disregarded as income or resources in determining eligibility for any
program or calculating any payment under Title LI of the Revised
Code.
Sec.
323.158.
(A)
As used in this section, "qualifying county" means a county
to which both of the following apply:
(1)
At least one major league professional athletic team plays its home
schedule in the county for the season beginning in 1996;
(2)
The majority of the electors of the county, voting at an election
held in 1996, approved a referendum on a resolution of the board of
county commissioners levying a sales and use tax under sections
5739.026 and 5741.023 of the Revised Code.
(B)
On or before December 31, 1996, the board of county commissioners of
a qualifying county may adopt a resolution under this section. The
resolution shall grant a partial real property tax exemption to each
homestead in the county that also receives the tax reduction under
division (B) of section 323.152 of the Revised Code. The partial
exemption shall take the form of the reduction by a specified
percentage each year of the real property taxes on the homestead. The
resolution shall specify the percentage, which may be any amount. The
board may include in the resolution a condition that the partial
exemption will apply only upon the receipt by the county of
additional revenue from a source specified in the resolution. The
resolution shall specify the tax year in which the partial exemption
first applies, which may be the tax year in which the resolution
takes effect as long as the resolution takes effect before the county
auditor certifies the tax duplicate of real and public utility
property for that tax year to the county treasurer. Upon adopting the
resolution, the board shall certify copies of it to the county
auditor and the tax commissioner.
(C)
After complying with sections 319.301, 319.302, and 323.152 of the
Revised Code, the county auditor shall reduce the remaining sum to be
levied against a homestead by the percentage called for in the
resolution adopted under division (B) of this section. The auditor
shall certify the amount of taxes remaining after the reduction to
the county treasurer for collection as the real property taxes
charged and payable on the homestead
,
subject to the deferral of taxes under section 323.21 of the Revised
Code
.
(D)
For each tax year, the county auditor shall certify to the board of
county commissioners the total amount by which real property taxes
were reduced under this section. At the time of each semi-annual
settlement of real property taxes between the county auditor and
county treasurer, the board of county commissioners shall pay to the
auditor one-half of that total amount. Upon receipt of the payment,
the county auditor shall distribute it among the various taxing
districts in the county as if it had been levied, collected, and
settled as real property taxes. The board of county commissioners
shall make the payment from the county general fund or from any other
county revenue that may be used for that purpose. In making the
payment, the board may use revenue from taxes levied by the county to
provide additional general revenue under sections 5739.021 and
5741.021 of the Revised Code or to provide additional revenue for the
county general fund under sections 5739.026 and 5741.023 of the
Revised Code.
(E)
The partial exemption under this section shall not directly or
indirectly affect the determination of the principal amount of notes
that may be issued in anticipation of a tax levy or the amount of
securities that may be issued for any permanent improvements
authorized in conjunction with a tax levy.
(F)
At any time, the board of county commissioners may adopt a resolution
amending or repealing the partial exemption granted under this
section. Upon adopting a resolution amending or repealing the partial
exemption, the board shall certify copies of it to the county auditor
and the tax commissioner. The resolution shall specify the tax year
in which the amendment or repeal first applies, which may be the tax
year in which the resolution takes effect as long as the resolution
takes effect before the county auditor certifies the tax duplicate of
real and public utility property for that tax year to the county
treasurer.
(G)
If a person files a late application for a tax reduction under
division (B) of section 323.152 of the Revised Code for the preceding
year, and is granted the reduction, the person also shall receive the
reduction under this section for the preceding year. The county
auditor shall credit the amount of the reduction against the person's
current year taxes, and shall include the amount of the reduction in
the amount certified to the board of county commissioners under
division (D) of this section.
Sec.
323.21.
(A)
As used in this section:
(1)
"Eligible homeowner" means an individual who owns and
occupies a qualifying homestead, or occupies a qualifying homestead
in a housing cooperative, and whose total income does not exceed the
income threshold for the tax year in which application for deferral
in taxes is made.
(2)
"Qualifying homestead" means a homestead, as that term is
defined in section 323.151 of the Revised Code, or a manufactured
home or mobile home, as those terms are defined in section 4503.064
of the Revised Code, that is owned and occupied as a home by an
individual whose domicile is in this state and that has a true value,
as listed on the tax list for the tax year in which application for
deferral in taxes is made, of not more than seven hundred fifty
thousand dollars.
(3)
"Total income" means modified adjusted gross income, as
that term is defined in section 5747.01 of the Revised Code, of the
individual and, if the individual files a joint return under section
5747.08 of the Revised Code, the individual's spouse for the year
preceding the year in which application for a deferral in taxes is
made.
(4)
"Income threshold" means one of the following:
(a)
For tax year 2026, in the case of real property, or tax year 2027, in
the case of manufactured or mobile homes listed on the manufactured
home tax list, six hundred thousand dollars for an individual and an
individual's spouse who file a joint return or two hundred fifty
thousand dollars for all other individuals;
(b)
For each ensuing tax year, the applicable income threshold for the
immediately preceding tax year multiplied by one hundred three per
cent.
(5)
In the case of real property, "current taxes" means current
taxes, as defined in section 323.01 of the Revised Code, less any
reduction under section 319.301, 319.302, 323.152, or 323.158 of the
Revised Code. In the case of a manufactured or mobile home listed on
the manufactured home tax list, "current taxes" means
current taxes, as defined in section 4503.06 of the Revised Code,
less any reduction under section 4503.065 or 4503.0610 or division
(B) of section 323.152 of the Revised Code.
(6)
"Housing cooperative" has the same meaning as in section
323.151 of the Revised Code.
(7)
"County land reutilization corporation," "electing
subdivision," and "land reutilization program" have
the same meanings as in section 5722.01 of the Revised Code.
(B)(1)
An eligible homeowner may defer the payment of taxes charged against
a qualifying homestead owned and occupied, or qualifying homestead in
a housing cooperative occupied, by the eligible homeowner. To obtain
a deferral, the eligible homeowner shall apply to the county auditor
of the county in which the qualifying homestead is located, in the
manner prescribed by the auditor. The tax commissioner shall
prescribe forms for the application. The eligible homeowner may file
an application for deferral only in a calendar year in which section
5715.24 of the Revised Code applies to the county in which the
qualifying homestead is located and not later than December 31, 2033.
The application shall be filed on or before the thirty-first day of
December of any such year, and shall first apply to the tax year in
which the application is filed and the two following tax years, in
the case of real property, or to the three tax years following the
year in which the application is filed, in the case of a manufactured
or mobile home listed on the manufactured home tax list.
(2)
The county auditor shall approve or deny an application for deferral
and shall so notify the applicant within thirty days after receipt
whether the application is approved or denied. If an applicant
believes that an application for deferral has been improperly denied,
the applicant may file an appeal with the county board of revision
not later than sixty days after the notification is issued. The
appeal shall be treated in the same manner as a complaint relating to
the valuation or assessment of real property under Chapter 5715. of
the Revised Code.
(C)(1)
For the tax year for which an application for deferral of taxes is
approved under this section and for the two succeeding years, the
county auditor shall determine the amount to be deferred, which shall
equal the following amounts:
(a)
For the first tax year for which an application is approved under
this section, the amount by which the current taxes charged against
the qualifying homestead for that tax year exceed one hundred twenty
per cent of the current taxes charged against the qualifying
homestead for the preceding tax year;
(b)
For the following two tax years, one-half of the amount calculated in
division (C)(1)(a) of this section.
(2)
The auditor shall enter the amount deferred as a notation on the tax
list and add that amount to the total taxes that were deferred in any
preceding tax year and that have not been paid. Interest shall accrue
on all amounts deferred at the rate of three per cent per annum.
Deferred taxes and interest do not constitute unpaid or delinquent
taxes for purposes of Chapter 321., 323., 4503., or 5721. of the
Revised Code, unless the deferred taxes and interest are not paid
when due as prescribed by division (E) of this section.
(3)
The total amount of taxes deferred under this section, plus interest,
that remain unpaid for all tax years shall not exceed ten per cent of
the true value in money of the qualifying homestead. If the accrual
of interest results in the total taxes deferred plus interest to
exceed that limit, the taxpayer shall thereafter pay the interest due
on such deferred taxes within thirty days of its accrual so that the
total taxes deferred plus interest does not exceed that limit.
(D)
For each tax year for which taxes are deferred under this section,
the county auditor shall provide a notice to the taxpayer stating the
amount of taxes deferred for that year, the total amount of deferred
taxes for all tax years that remain unpaid, and the total amount of
interest that has accrued on those taxes. The notice shall also
inform the taxpayer that the auditor will accept voluntary payments
of deferred taxes and interest, in accordance with division (F) of
this section.
(E)
Any taxes and interest deferred under this section shall be payable
on the day taxes are due under section 323.12 or 4503.06 of the
Revised Code that next follows either of the following events:
(1)
The death of the eligible homeowner, unless title to the qualifying
homestead is conveyed to that individual's surviving spouse upon or
as the result of the individual's death;
(2)
The sale or other conveyance of the qualifying homestead.
The
deferred taxes and interest shall be collected in the same manner as
current taxes are collected. Upon receipt of such amounts, the county
treasurer shall transfer the amounts to the treasurer of state, who
shall deposit the amounts in the property tax deferral revolving fund
created in section 323.22 of the Revised Code.
If
such taxes and interest are not paid when due, they constitute unpaid
taxes for the purposes of Chapter 323. or 4503. of the Revised Code.
(F)
An eligible homeowner may pay all or a portion of taxes deferred
under this section, and of the interest accrued thereon, before those
amounts become payable under division (E) of this section. Any such
payment shall be applied first against the accrued interest, with any
remainder applied against the deferred taxes. Such a payment does not
affect the eligible homeowner's continued eligibility for deferral
under this section. The county treasurer shall collect payments made
under this division and transfer the amounts to the treasurer of
state, who shall deposit the amounts in the property tax deferral
revolving fund created in section 323.22 of the Revised Code.
(G)
If property upon which deferred taxes are due and payable under this
section is conveyed to a county land reutilization corporation or an
electing subdivision for incorporation into the corporation's or
subdivision's land reutilization program, the title passes free and
clear of the lien for such deferred taxes, and the lien shall be
extinguished.
Sec.
323.22.
(A)
The property tax deferral revolving fund is created in the state
treasury. The fund consists of money appropriated to it and of
deferred taxes, and accrued interest thereon, credited to it pursuant
to section 323.21 of the Revised Code.
(B)(1)
Within thirty days after a settlement of taxes under divisions (A)
and (C) of section 321.24 of the Revised Code, the county treasurer
shall certify to the tax commissioner one-half of the total amount of
taxes on real property that were deferred pursuant to section 323.21
of the Revised Code for the preceding tax year and that had not been
deferred under that section for any preceding year. The commissioner,
within thirty days of the receipt of such certifications, shall
provide for payment to the county treasurer, from the property tax
deferral revolving fund, of the amount certified, which shall be
credited upon receipt to the county's undivided income tax fund.
(2)
On or before the second Monday in September of each year, the county
treasurer shall certify to the tax commissioner the total amount of
manufactured home taxes levied in that year that were deferred
pursuant to section 323.21 of the Revised Code and that had not been
deferred under that section for any preceding year. The commissioner,
within ninety days after the receipt of such certifications, shall
provide for payment to the county treasurer, from the property tax
deferral revolving fund, of the amount certified, which shall be
credited upon receipt to the county's undivided income tax fund.
(3)
Immediately upon receipt of funds into the county undivided income
tax fund under this section, the auditor shall distribute the full
amount thereof among the taxing districts in the county as though the
total had been paid as taxes by each person for whom taxes were
deferred under section 323.21 of the Revised Code.
(C)
If the total amount in the property tax deferral revolving fund is
insufficient to make all payments and transfers under division (B) of
this section at the times the payments are to be made, the director
of budget and management shall transfer from the general revenue fund
to the property tax deferral revolving fund the amount necessary to
make those payments and transfers. When the total amount in the fund
is sufficient to make all such payments and transfers required under
this section, the director of budget and management may periodically
transfer any amount of interest payments credited to the fund to the
general revenue fund.
Sec.
4503.0610.
(A)
If a board of county commissioners adopts a resolution granting a
partial real property tax exemption under section 323.158 of the
Revised Code, it also shall adopt a resolution under this section
granting a partial manufactured home tax exemption. The partial
exemption shall take the form of a reduction each year in the
manufactured home tax charged against each manufactured home in the
county under section 4503.06 of the Revised Code, by the same
percentage by which real property taxes were reduced for the
preceding year in the resolution adopted under section 323.158 of the
Revised Code. Upon adopting the resolution under this section, the
board shall certify copies of it to the county auditor and the tax
commissioner.
(B)
After complying with sections 319.304, 4503.06, and 4503.065 of the
Revised Code, the county auditor shall reduce the remaining sum to be
levied against a manufactured home by the percentage called for in
the resolution adopted under division (A) of this section. The
auditor shall certify the amount of tax remaining after the reduction
to the county treasurer for collection as the manufactured home tax
charged and payable on the manufactured home
,
subject to the deferral of taxes under section 323.21 of the Revised
Code
.
(C)
For each tax year, the county auditor shall certify to the board of
county commissioners the total amount by which manufactured home
taxes are reduced under this section. At the time of each semi-annual
distribution of manufactured home taxes in the county, the board
shall pay to the auditor one-half of that total amount. Upon receipt
of the payment, the auditor shall distribute it among the various
taxing districts in the county as though it had been levied and
collected as manufactured home taxes. The board shall make the
payment from the county general fund or from any other county revenue
that may be used for that purpose.
(D)
If a board of county commissioners repeals a resolution adopted under
section 323.158 of the Revised Code, it also shall repeal the
resolution adopted under this section.
Sec.
5323.02.
(A)
An owner of residential rental property shall file with the county
auditor of the county in which the property is located the following
information:
(1)
The name, address, and telephone number of the owner;
(2)
If the residential rental property is owned by a trust, business
trust, estate, partnership, limited partnership, limited liability
company, association, corporation, or any other business entity, the
name, address, and telephone number of the following:
(a)
A trustee, in the case of a trust or business trust;
(b)
The executor or administrator, in the case of an estate;
(c)
A general partner, in the case of a partnership or a limited
partnership;
(d)
A member, manager, or officer, in the case of a limited liability
company;
(e)
An associate, in the case of an association;
(f)
An officer, in the case of a corporation;
(g)
A member, manager, or officer, in the case of any other business
entity.
(3)
The street address and permanent parcel number of the residential
rental property.
(B)
The information required under division (A) of this section shall be
filed and maintained on the tax list or the real property record.
(C)
An owner of residential rental property shall update the information
required under division (A) of this section within sixty days after
any change in the information occurs.
(D)
The county auditor shall provide an owner of residential rental
property located in a county that has a population of more than two
hundred thousand according to the most recent decennial census with
notice pursuant to division (B) of section 323.131 of the Revised
Code of the requirement to file the information required under
division (A) of this section and the requirement to update that
information under division (C) of this section.
(E)
The owner of residential real property shall comply with the
requirements under divisions (A) and (C) of this section within sixty
days after receiving the notice provided under division (D) of this
section, division
(E)
(F)
of section 319.202, or division (B) of section 323.131 of the Revised
Code.
(F)
Any agent designated by the owner to manage the property on the
owner's behalf may file or update any information, or do anything
otherwise required by this section, on the owner's behalf.
Section
2.
That
existing sections 319.202, 319.302, 323.155, 323.158, 4503.0610, and
5323.02 of the Revised Code are hereby repealed.
Section
3.
The
amendment or enactment by this act of sections 319.202, 319.302,
323.155, 323.158, 323.21, 323.22, 4503.0610, and 5323.02 of the
Revised Code apply to tax year 2026, in the case of real property, or
tax year 2027, in the case of manufactured or mobile homes on the
manufactured home tax list.