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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 61
2025-2026
Representatives Thomas, D., Daniels
A
BILL
To
amend sections 319.302, 323.152, 323.156, 4503.065, and 4503.068 of
the Revised Code
to
modify the amount of the homestead exemptions and owner-occupancy
property tax credit.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 319.302, 323.152, 323.156, 4503.065, and 4503.068 of the
Revised Code be amended to read as follows:
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,
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.
323.152.
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
lesser
of
the following:
(i)
Twenty-five
thousand
Seven
hundred fifty
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
The
total amount of taxes charged against the property for the current
year levied by the board of education of a city, local, exempted
village, cooperative education, or joint vocational school district
or the taxing authority of a county school financing district or
career-technical cooperative education district
.
(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)
,
and (B)
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
for the total income threshold or nearest multiple of ten dollars for
the reduction amount
.
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
one
thousand
five
hundred
dollars
of the true value of the property in money
,
as adjusted under division (A)(1)(d) of this section
,
by the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section
.
The reduction is in lieu of any reduction under section 323.158 of
the Revised Code or division (A)(1), (2)(b), or (3) of this section.
The reduction applies to only one homestead owned and occupied by a
disabled veteran.
(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
disabled veteran shall be reduced for each year an application for
exemption is approved. The reduction shall equal to the amount of the
reduction authorized under division (A)(2)(a) of this section.
The
reduction is in lieu of any reduction under section 323.158 of the
Revised Code or division (A)(1), (2)(a), or (3) of this section. The
reduction applies to only one homestead owned and occupied by the
surviving spouse of a disabled veteran. A homestead qualifies for a
reduction in taxes under division (A)(2)(b) of this section beginning
in one of the following tax years:
(i)
For a surviving spouse described in division (L)(1) of section
323.151 of the Revised Code, the year the disabled veteran dies;
(ii)
For a surviving spouse described in division (L)(2) of section
323.151 of the Revised Code, the first year on the first day of
January of which the total disability rating described in division
(F) of that section has been received for the deceased spouse.
In
either case, the reduction shall continue through the tax year in
which the surviving spouse dies or remarries.
(3)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by the surviving spouse of a
public service officer killed in the line of duty shall be reduced
for each year for which an application for the reduction has been
approved. The reduction shall equal
the
product obtained by multiplying fifty
one
thousand
five
hundred
dollars
of the true value of the property in money
,
as adjusted under division (A)(1)(d) of this section
,
by the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section
.
The reduction is in lieu of any reduction under section 323.158 of
the Revised Code or division (A)(1) or (2) of this section. The
reduction applies to only one homestead owned and occupied by such a
surviving spouse. A homestead qualifies for a reduction in taxes
under division (A)(3) of this section for the tax year in which the
public service officer dies through the tax year in which the
surviving spouse dies or remarries.
(B)
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
seven
hundred fifty dollars, as adjusted under division (A)(1)(d) of this
section
.
(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.
323.156.
(A)
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 reduced pursuant to section 323.152
of the Revised Code for the preceding tax year. The commissioner,
within thirty days of the receipt of such certifications, shall
provide for payment to the county treasurer, from the general revenue
fund, of
one-half
of
the
amount certified, which shall be credited upon receipt to the
county's undivided income tax fund, and an amount equal to two per
cent of the amount by which taxes were reduced, which shall be
credited upon receipt to the county general fund as a payment to the
county auditor and treasurer for the costs of administering the
exemption provided under sections 323.151 to 323.159 of the Revised
Code.
(B)
On or before the second Monday in September of each year, the county
treasurer shall certify to the tax commissioner the total amount by
which the manufactured home taxes levied in that year were reduced
pursuant to division (B) of section 323.152 of the Revised Code, as
evidenced by the certificates of reduction and the tax duplicate
certified to the county treasurer by the county auditor. The
commissioner, within ninety days after the receipt of such
certifications, shall provide for payment to the county treasurer,
from the general revenue fund, of
one-half
of
the
amount certified, which shall be credited upon receipt to the
county's undivided income tax fund, and an amount equal to two per
cent of the amount by which taxes were reduced, which shall be
credited upon receipt to the county general fund as a payment to the
county auditor and treasurer for the costs of administering the
exemption provided under sections 323.151 to 323.159 of the Revised
Code.
(C)
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
reduced under sections 323.151 to 323.159 of the Revised Code.
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
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)
(A)(2)(c)
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
lesser
of
the following:
(i)
Twenty-five
thousand
Seven
hundred fifty
dollars
of the true value of the property in money
,
as adjusted under division
(A)(2)(e)
(A)(2)(c)
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
total amount of taxes charged against the property for the current
year levied by the board of education of a city, local, exempted
village, cooperative education, or joint vocational school district
or the taxing authority of a county school financing district or
career-technical cooperative education district.
(c)
The
tax commissioner shall adjust the income threshold described in
divisions
division
(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)
and (C)
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
for the total income threshold or nearest multiple of ten dollars for
the reduction amount
.
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
The
reduction
shall equal
the
product obtained by multiplying fifty
one
thousand
five
hundred
dollars
of the true value of the property in money
,
as adjusted under division
(A)(2)(e)
(A)(2)(c)
of this section
,
by the amounts described in divisions (A)(2)(b)(ii) to (iv) of this
section.
(b)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(1)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the cost to the owner, or the
market value at the time of purchase, whichever is greater, as those
terms are used in division (D)(1) of section 4503.06 of the Revised
Code, as adjusted under division (A)(2)(e) of this section, by the
amounts described in divisions (A)(2)(d)(ii) to (iv) of this section
.
The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A), (B)(2), or (C) of this section. The
reduction applies to only one manufactured or mobile home owned and
occupied by a disabled veteran.
(2)
The manufactured home tax levied pursuant to division (C) of section
4503.06 of the Revised Code on a manufactured or mobile home that is
owned and occupied by the surviving spouse of a disabled veteran
shall be reduced for each tax year for which an application for such
reduction has been approved. The reduction shall equal the amount of
the reduction authorized under division
(B)(1)(a)
or (b)
(B)(1)
of this section
,
as applicable
.
An owner includes an owner within the meaning of division (A)(2) of
this section.
The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A), (B)(1), or (C) of this section. The
reduction applies to only one manufactured or mobile home owned and
occupied by the surviving spouse of a disabled veteran. A
manufactured or mobile home qualifies for a reduction in taxes under
division (B)(2) of this section beginning in one of the following tax
years:
(a)
For a surviving spouse described in division (H)(1) of section
4503.064 of the Revised Code, the year the disabled veteran dies;
(b)
For a surviving spouse described in division (H)(2) of section
4503.064 of the Revised Code, the first year on the first day of
January of which the total disability rating described in division
(F) of section 323.151 of the Revised Code has been received for the
deceased spouse.
In
either case, the reduction shall continue through the tax year in
which the surviving spouse dies or remarries.
(C)
The manufactured home tax levied pursuant to division (C) of section
4503.06 of the Revised Code on a manufactured or mobile home that is
owned and occupied by the surviving spouse of a public service
officer killed in the line of duty shall be reduced for any tax year
for which an application for such reduction has been approved,
provided the surviving spouse did not acquire ownership from a
person, other than the surviving spouse's deceased public service
officer spouse, related by consanguinity or affinity for the purpose
of qualifying for the reduction. An owner includes an owner within
the meaning of division (A)(2) of this section.
(1)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(2)
of that section, the
The
reduction
shall equal
the
product obtained by multiplying fifty
one
thousand
five
hundred
dollars
of the true value of the property in money
,
as adjusted under division
(A)(2)(e)
(A)(2)(c)
of this section
,
by the amounts described in divisions (A)(2)(b)(ii) to (iv) of this
section.
(2)
For manufactured and mobile homes for which the tax imposed by
section 4503.06 of the Revised Code is computed under division (D)(1)
of that section, the reduction shall equal the product obtained by
multiplying fifty thousand dollars of the cost to the owner, or the
market value at the time of purchase, whichever is greater, as those
terms are used in division (D)(1) of section 4503.06 of the Revised
Code, as adjusted under division (A)(2)(e) of this section, by the
amounts described in divisions (A)(2)(d)(ii) to (iv) of this section
.
The
reduction is in lieu of any reduction under section 4503.0610 of the
Revised Code or division (A) or (B) of this section. The reduction
applies to only one manufactured or mobile home owned and occupied by
such a surviving spouse. A manufactured or mobile home qualifies for
a reduction in taxes under this division for the tax year in which
the public service officer dies through the tax year in which the
surviving spouse dies or remarries.
(D)
If the owner or the spouse of the owner of a manufactured or mobile
home is eligible for a homestead exemption on the land upon which the
home is located, the reduction to which the owner or spouse is
entitled under this section shall not exceed the difference between
the reduction to which the owner or spouse is entitled under division
(A), (B), or (C) of this section and the amount of the reduction
under the homestead exemption.
(E)
No reduction shall be made with respect to the home of any person
convicted of violating division (C) or (D) of section 4503.066 of the
Revised Code for a period of three years following the conviction.
Sec.
4503.068.
On
or before the second Monday in September of each year, the county
treasurer shall total the amount by which the manufactured home taxes
levied in that year were reduced pursuant to section 4503.065 of the
Revised Code, and certify that amount to the tax commissioner. Within
ninety days of the receipt of the certification, the commissioner
shall provide for payment to the county treasurer, from the general
revenue fund, of
one-half
of
the
amount certified, which shall be credited upon receipt to the
county's undivided income tax fund, and an amount equal to two per
cent of the amount by which taxes were reduced, which shall be
credited upon receipt to the county general fund as a payment, in
addition to the fees and charges authorized by sections 319.54 and
321.26 of the Revised Code, to the county auditor and county
treasurer for the costs of administering sections 4503.064 to
4503.069 of the Revised Code.
Immediately
upon receipt of funds into the county undivided income tax fund under
this section, the county auditor shall distribute the full amount
thereof among the taxing districts in the county as though it had
been received as taxes under section 4503.06 of the Revised Code from
each person for whom taxes were reduced under section 4503.065 of the
Revised Code.
Section
2.
That
existing sections 319.302, 323.152, 323.156, 4503.065, and 4503.068
of the Revised Code are hereby repealed.
Section
3.
The
amendment by this act of sections 319.302, 323.152, 323.15, 4503.065,
and 4503.068 of the Revised Code applies, in the case of property on
the real property tax list, to tax years ending on or after the
effective date of this section and, in the case of property on the
manufactured home tax list, to tax years beginning on or after the
effective date of this section.
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.