Enact the Ohio Homeowner Relief Act

hb881_00_IN

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 881

2025-2026

Representative Glassburn

Cosponsors: Representatives
Synenberg, Brennan, Brewer, Piccolantonio, McNally, Upchurch

To
amend sections 319.302, 323.152, 323.153, 323.156, 323.158, 5747.85,
and 5747.98 and to enact section 5747.25 of the Revised Code
to
modify property tax reductions for nonbusiness and owner-occupied
property, to authorize a refundable income tax credit for renters,
and to name this act the Ohio Homeowner Relief Act

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

Section
1.
That
sections 319.302, 323.152, 323.153, 323.156, 323.158, 5747.85, and
5747.98 be amended and section 5747.25 of the Revised Code be enacted
to read as follows:

Sec.
319.302.
(A)
For purposes of this section:

(1)
"Farming activity" means farming, leasing property for
farming, or holding vacant land that the county auditor determines
will be used for farming.

(2)
"Residential activity" means 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 to develop single-family, two-family,
or three-family dwellings.

(3)
"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.

(4)
"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. "Qualifying levy" does not
include any replacement imposed under section 5705.192 of the Revised
Code, as it existed before January 1, 2026, of any levy described in
division (B)(1) of this section.

(B)(1)
Real property that is intended primarily for use in farming activity
or residential activity shall qualify for a partial exemption from
real property taxation.

(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.

(C)
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)
(B)

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 the following applicable amount, to provide a
partial exemption for that parcel or home:

(1)
For property intended primarily for use in a farming activity, ten
per cent;

(2)
For property intended primarily for use in a residential activity,
seven and one-half per cent for the first tax year to which this
amendment applies; an additional, cumulative reduction of two and
one-half percentage points for each of the following two tax years;
and zero per cent for and after the third following tax year.

(D)
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 (B) 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.

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

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

Sec.
323.152.
In
addition to the reduction in taxes required under sections 319.302,
319.303, and 319.304 of the Revised Code, taxes shall be reduced as
provided in divisions (A)

and
,

(B)
,
and (C)

of this section.

(A)(1)(a)
Division (A)(1) of this section applies to any of the following
persons:

(i)
A person who is permanently and totally disabled;

(ii)
A person who is sixty-five years of age or older;

(iii)
A person who is the surviving spouse of a deceased person who was
permanently and totally disabled or sixty-five years of age or older
and who applied and qualified for a reduction in taxes under this
division in the year of death, provided the surviving spouse is at
least fifty-nine but not sixty-five or more years of age on the date
the deceased spouse dies.

(b)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a person to whom division
(A)(1) of this section applies shall be reduced for each year for
which an application for the reduction has been approved. The
reduction shall equal one of the following amounts, as applicable to
the person:

(i)
If the person received a reduction under division (A)(1) of this
section for tax year 2006, the greater of the reduction for that tax
year or the amount computed under division (A)(1)(c) of this section;

(ii)
If the person received, for any homestead, a reduction under division
(A)(1) of this section for tax year 2013 or under division (A) of
section 4503.065 of the Revised Code for tax year 2014 or the person
is the surviving spouse of such a person and the surviving spouse is
at least fifty-nine years of age on the date the deceased spouse
dies, the amount computed under division (A)(1)(c) of this section.

(iii)
If the person is not described in division (A)(1)(b)(i) or (ii) of
this section and the person's total income does not exceed thirty
thousand dollars, as adjusted under division (A)(1)(d) of this
section, the amount computed under division (A)(1)(c) of this
section.

(c)
The amount of the reduction under division (A)(1)(c) of this section
equals the product of the following:

(i)
Twenty-five thousand dollars of the true value of the property in
money, as adjusted under division (A)(1)(d) of this section;

(ii)
The assessment percentage established by the tax commissioner under
division (B) of section 5715.01 of the Revised Code, not to exceed
thirty-five per cent;

(iii)
The effective tax rate used to calculate the taxes charged against
the property for the current year, where "effective tax rate"
is defined as in section 323.08 of the Revised Code;

(iv)
The quantity equal to one minus the sum of the percentage reductions
in taxes received by the property for the current tax year under
sections 319.302 and 319.303 of the Revised Code and
division

divisions

(B)

and (C)

of section 323.152 of the Revised Code.

(d)
The tax commissioner shall adjust the total income threshold
described in division (A)(1)(b)(iii) and the reduction amounts
described in divisions (A)(1)(c)(i), (A)(2), and (A)(3) of this
section by completing the following calculations in September of each
year:

(i)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding calendar year to the last day of December of the preceding
calendar year;

(ii)
Multiply that percentage increase by the total income threshold or
reduction amount for the current tax year, as applicable;

(iii)
Add the resulting product to the total income threshold or the
reduction amount, as applicable, for the current tax year;

(iv)
Round the resulting sum to the nearest multiple of one hundred
dollars.

The
commissioner shall certify the amount resulting from each adjustment
to each county auditor not later than the first day of December each
year. The certified total income threshold amount applies to the
following tax year for persons described in division (A)(1)(b)(iii)
of this section. The certified reduction amount applies to the
following tax year. The commissioner shall not make the applicable
adjustment in any calendar year in which the amount resulting from
the adjustment would be less than the total income threshold or the
reduction amount for the current tax year.

(2)(a)
Real property taxes on a homestead owned and occupied, or a homestead
in a housing cooperative occupied, by a disabled veteran shall be
reduced for each year for which an application for the reduction has
been approved. The reduction shall equal the product obtained by
multiplying fifty thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1), (2)(b), or (3) 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 thousand dollars of the true value of the property
in money, as adjusted under division (A)(1)(d) of this section, by
the amounts described in divisions (A)(1)(c)(ii) to (iv) of this
section. The reduction is in lieu of any reduction under section
323.158 of the Revised Code or division (A)(1) or (2) 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)(1)

As
used in division (B) of this section, "qualifying levy" has
the same meaning as in section 319.302 of the Revised Code.

(2)

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 one of the following
percentages 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:

(a)
For the first tax year to which this amendment applies, 5.70%;

(b)
For the following tax year, 8.92%;

(c)
For the second following tax year, 12.15%;

(d)
For the third following tax year and every year thereafter, 15.38%.

(3)
(2)

A board of county commissioners, by resolution, may authorize a
partial exemption from the real property taxes or manufactured home
taxes on any property or manufactured or mobile home that receives
the partial exemption under division
(B)(2)
(B)(1)

of this section. The resolution shall specify the amount of the
partial exemption, which may equal up to two and one-half per cent of
the amount of taxes to be levied
by
qualifying levies
on
the property or home after applying section 319.301 of the Revised
Code. The partial exemption shall be applied concurrently with the
partial exemption under division
(B)(2)
(B)(1)

of this section, and no application shall be required under section
323.153 of the Revised Code to obtain the partial exemption
authorized pursuant to this section.

The
board shall certify a copy of the resolution, or a copy of any
resolution repealing or modifying the partial exemption's
authorization, to the county auditor and tax commissioner within
thirty days after its adoption. If the resolution is adopted on or
before the first day of July of a tax year, the partial exemption
shall first apply or cease to apply, in the case of real property
taxes, to that tax year or, in the case of manufactured home taxes,
the following tax year. If the resolution is adopted after the first
day of July of a tax year, the partial exemption shall first apply or
cease to apply, in the case of real property taxes, to the following
tax year or, in the case of manufactured home taxes, the second
succeeding tax year.

(C)(1)
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 one thousand dollars, as
adjusted under division (C)(2) of this section, of the amount of
taxes to be levied on the homestead or the manufactured or mobile
home after applying section 319.301 of the Revised Code.

(2)
At the same time that the tax commissioner calculates the adjustments
under division (A)(1)(d) of this section, the commissioner shall
adjust the exemption amount described in division (C)(1) of this
section by completing the following calculations:

(a)
Multiply the percentage increase determined under division
(A)(1)(d)(i) of this section by the exemption amount for the current
tax year;

(b)
Add the resulting product to the exemption amount for the current tax
year;

(c)
Round the resulting sum to the nearest multiple of ten dollars.

The
commissioner shall certify the amount resulting from each adjustment
to the county auditor not later than the first day of December each
year.

(C)
(D)

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)
(E)

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)
(F)

No reduction shall be made on the taxes due on the homestead of any
person convicted of violating division (D) or (E) of section 323.153
of the Revised Code for a period of three years following the
conviction.

Sec.
323.153.
(A)
To obtain a reduction in real property taxes under division (A)

or (B)(2)
,
(B)(1), or (C)

of section 323.152 of the Revised Code or in manufactured home taxes
under division
(B)(2)
(B)(1)
or (C)

of section 323.152 of the Revised Code, the owner shall file an
application with the county auditor of the county in which the
owner's homestead is located.

To
obtain a reduction in real property taxes under division (A) of
section 323.152 of the Revised Code, the occupant of a homestead in a
housing cooperative shall file an application with the nonprofit
corporation that owns and operates the housing cooperative, in
accordance with this paragraph. Not later than the first day of March
each year, the corporation shall obtain applications from the county
auditor's office and provide one to each new occupant. Not later than
the first day of May, any occupant who may be eligible for a
reduction in taxes under division (A) of section 323.152 of the
Revised Code shall submit the completed application to the
corporation. Not later than the fifteenth day of May, the corporation
shall file all completed applications, and the information required
by division (B) of section 323.159 of the Revised Code, with the
county auditor of the county in which the occupants' homesteads are
located. Continuing applications shall be furnished to an occupant in
the manner provided in division (C)(4) of this section.

(1)
An application for reduction based upon a physical disability shall
be accompanied by a certificate signed by a physician, and an
application for reduction based upon a mental disability shall be
accompanied by a certificate signed by a physician or psychologist
licensed to practice in this state, attesting to the fact that the
applicant is permanently and totally disabled. The certificate shall
be in a form that the tax commissioner requires and shall include the
definition of permanently and totally disabled as set forth in
section 323.151 of the Revised Code. An application for reduction
based upon a disability certified as permanent and total by a state
or federal agency having the function of so classifying persons shall
be accompanied by a certificate from that agency.

An
application by a disabled veteran or the surviving spouse of a
disabled veteran for the reduction under division (A)(2)(a) or (b) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from the United States department of
veterans affairs, or its predecessor or successor agency, showing
that the veteran qualifies as a disabled veteran.

An
application by the surviving spouse of a public service officer
killed in the line of duty for the reduction under division (A)(3) of
section 323.152 of the Revised Code shall be accompanied by a letter
or other written confirmation from an employee or officer of the
board of trustees of a retirement or pension fund in this state or
another state or from the chief or other chief executive of the
department, agency, or other employer for which the public service
officer served when killed in the line of duty affirming that the
public service officer was killed in the line of duty.

An
application for a reduction under division (A) of section 323.152 of
the Revised Code constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead.

(2)
An application for a reduction in taxes under division
(B)(2)
(B)(1)
or (C)

of section 323.152 of the Revised Code shall be filed only if the
homestead or manufactured or mobile home was transferred in the
preceding year or did not qualify for and receive the reduction in
taxes under that division for the preceding tax year. The application
for homesteads transferred in the preceding year shall be
incorporated into any form used by the county auditor to administer
the tax law in respect to the conveyance of real property pursuant to
section 319.20 of the Revised Code or of used manufactured homes or
used mobile homes as defined in section 5739.0210 of the Revised
Code. The owner of a manufactured or mobile home who has elected
under division (D)(4) of section 4503.06 of the Revised Code to be
taxed under division (D)(2) of that section for the ensuing year may
file the application at the time of making that election. The
application shall contain a statement that failure by the applicant
to affirm on the application that the dwelling on the property
conveyed is the applicant's homestead prohibits the owner from
receiving the reduction in taxes until a proper application is filed
within the period prescribed by division (A)(3) of this section. Such
an application constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead.

(3)
Failure to receive a new application filed under division (A)(1) or
(2) or notification under division (C) of this section after an
application for reduction has been approved is prima-facie evidence
that the original applicant is entitled to the reduction in taxes
calculated on the basis of the information contained in the original
application. The original application and any subsequent application,
including any late application, shall be in the form of a signed
statement and shall be filed on or before the thirty-first day of
December of the year for which the reduction is sought. The original
application and any subsequent application for a reduction in
manufactured home taxes shall be filed in the year preceding the year
for which the reduction is sought. The statement shall be on a form,
devised and supplied by the tax commissioner, which shall require no
more information than is necessary to establish the applicant's
eligibility for the reduction in taxes and the amount of the
reduction, and, except for homesteads that are units in a housing
cooperative, shall include an affirmation by the applicant that
ownership of the homestead was not acquired from a person, other than
the applicant's spouse, related to the owner by consanguinity or
affinity for the purpose of qualifying for the real property or
manufactured home tax reduction provided for in division (A)

or (B)(2)
,
(B)(1), or (C)

of section 323.152 of the Revised Code. The form shall contain a
statement that conviction of willfully falsifying information to
obtain a reduction in taxes or failing to comply with division (C) of
this section results in the revocation of the right to the reduction
for a period of three years. In the case of an application for a
reduction in taxes for persons described in division (A)(1)(b)(iii)
of section 323.152 of the Revised Code, the form shall contain a
statement that signing the application constitutes a delegation of
authority by the applicant to the tax commissioner or the county
auditor, individually or in consultation with each other, to examine
any tax or financial records relating to the income of the applicant
as stated on the application for the purpose of determining
eligibility for the exemption or a possible violation of division (D)
or (E) of this section.

(B)
A late application for a tax reduction for the year preceding the
year in which an original application is filed, or for a reduction in
manufactured home taxes for the year in which an original application
is filed, may be filed with the original application. If the county
auditor determines the information contained in the late application
is correct, the auditor shall determine the amount of the reduction
in taxes to which the applicant would have been entitled for the
preceding tax year had the applicant's application been timely filed
and approved in that year.

The
amount of such reduction shall be treated by the auditor as an
overpayment of taxes by the applicant and shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code for making
refunds of overpayments. The county auditor shall certify the total
amount of the reductions in taxes made in the current year under this
division to the tax commissioner, who shall treat the full amount
thereof as a reduction in taxes for the preceding tax year and shall
make reimbursement to the county therefor in the manner prescribed by
section 323.156 of the Revised Code, from money appropriated for that
purpose.

(C)(1)
If, in any year after an application has been filed under division
(A)(1) or (2) of this section, the owner does not qualify for a
reduction in taxes on the homestead or on the manufactured or mobile
home set forth on such application, the owner shall notify the county
auditor that the owner is not qualified for a reduction in taxes.

(2)
If, in any year after an application has been filed under division
(A)(1) of this section, the occupant of a homestead in a housing
cooperative does not qualify for a reduction in taxes on the
homestead, the occupant shall notify the county auditor that the
occupant is not qualified for a reduction in taxes or file a new
application under division (A)(1) of this section.

(3)
If the county auditor or county treasurer discovers that an owner of
property or occupant of a homestead in a housing cooperative not
entitled to the reduction in taxes under division (A)

or (B)(2)
,
(B)(1), or (C)

of section 323.152 of the Revised Code failed to notify the county
auditor as required by division (C)(1) or (2) of this section, a
charge shall be imposed against the property in the amount by which
taxes were reduced under that division for each tax year the county
auditor ascertains that the property was not entitled to the
reduction and was owned by the current owner or, in the case of a
homestead in a housing cooperative, occupied by the current occupant.
Interest shall accrue in the manner prescribed by division (B) of
section 323.121 or division (G)(2) of section 4503.06 of the Revised
Code on the amount by which taxes were reduced for each such tax year
as if the reduction became delinquent taxes at the close of the last
day the second installment of taxes for that tax year could be paid
without penalty. The county auditor shall notify the owner or
occupant, by ordinary mail, of the charge, of the owner's or
occupant's right to appeal the charge, and of the manner in which the
owner or occupant may appeal. The owner or occupant may appeal the
imposition of the charge and interest by filing an appeal with the
county board of revision not later than the last day prescribed for
payment of real and public utility property taxes under section
323.12 of the Revised Code following receipt of the notice and
occurring at least ninety days after receipt of the notice. The
appeal shall be treated in the same manner as a complaint relating to
the valuation or assessment of real property under Chapter 5715. of
the Revised Code. The charge and any interest shall be collected as
other delinquent taxes.

(4)
Each year during January, the county auditor shall furnish by
ordinary mail a continuing application to each person receiving a
reduction under division (A) of section 323.152 of the Revised Code.
The continuing application shall be used to report changes in total
income, ownership, occupancy, disability, and other information
earlier furnished the auditor relative to the reduction in taxes on
the property. The continuing application shall be returned to the
auditor not later than the thirty-first day of December; provided,
that if such changes do not affect the status of the homestead
exemption or the amount of the reduction to which the owner is
entitled under division (A) of section 323.152 of the Revised Code or
to which the occupant is entitled under section 323.159 of the
Revised Code, the application does not need to be returned.

(5)
Each year during February, the county auditor, except as otherwise
provided in this paragraph, shall furnish by ordinary mail an
original application to the owner, as of the first day of January of
that year, of a homestead or a manufactured or mobile home that
transferred during the preceding calendar year and that qualified for
and received a reduction in taxes under division
(B)(2)
(B)(1)
or (C)

of section 323.152 of the Revised Code for the preceding tax year. In
order to receive the reduction under that division, the owner shall
file the application with the county auditor not later than the
thirty-first day of December. If the application is not timely filed,
the auditor shall not grant a reduction in taxes for the homestead
for the current year, and shall notify the owner that the reduction
in taxes has not been granted, in the same manner prescribed under
section 323.154 of the Revised Code for notification of denial of an
application. Failure of an owner to receive an application does not
excuse the failure of the owner to file an original application. The
county auditor is not required to furnish an application under this
paragraph for any homestead for which application has previously been
made on a form incorporated into any form used by the county auditor
to administer the tax law in respect to the conveyance of real
property or of used manufactured homes or used mobile homes, and an
owner who previously has applied on such a form is not required to
return an application furnished under this paragraph.

(D)
No person shall knowingly make a false statement for the purpose of
obtaining a reduction in the person's real property or manufactured
home taxes under section 323.152 of the Revised Code.

(E)
No person shall knowingly fail to notify the county auditor of
changes required by division (C) of this section that have the effect
of maintaining or securing a reduction in taxes under section 323.152
of the Revised Code.

(F)
No person shall knowingly make a false statement or certification
attesting to any person's physical or mental condition for purposes
of qualifying such person for tax relief pursuant to sections 323.151
to 323.159 of the Revised Code.

Sec.
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 divisions (A)

and (B)(2)
,
(B)(1), and (C)

of 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 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)(2)
divisions
(B)(1) and (C)

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 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.
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)(2)
(B)(1)

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, 319.303, 319.304, 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.

(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)(2)
(B)(1)

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.
5747.25.
(A)
As used in this section, "tenant" has the same meaning as
in section 5321.01 of the Revised Code.

(B)
There is allowed a refundable credit against a taxpayer's aggregate
tax liability under section 5747.02 of the Revised Code for a
taxpayer who is a tenant during the taxable year. The amount of the
credit shall be six hundred dollars and it shall be claimed in the
order prescribed by section 5747.98 of the Revised Code. If the
credit allowed for any taxable year exceeds the aggregate amount of
tax otherwise due under section 5747.02 of the Revised Code, after
allowing for any other credits preceding the credit in the order
prescribed by section 5747.98 of the Revised Code, the excess shall
be refunded to the taxpayer.

Sec.
5747.85.
(A)
As used in this section:

(1)
"Homeownership savings account" and "program period"
have the same meanings as in section 135.70 of the Revised Code.

(2)
"Account owner" means "eligible participant" as
defined by section 135.70 of the Revised Code.

(3)
"Contributor" means the account owner or a parent, spouse,
sibling, stepparent, or grandparent of the account owner who deposits
funds into the homeownership savings account.

(4)
"Lifetime contribution limit" means twenty-five thousand
dollars of contributions per contributor per homeownership savings
account. If an account owner opens one or more additional
homeownership savings accounts, a contributor's lifetime contribution
limit for the additional accounts shall be reduced by any
contributions previously made by the contributor to an account owned
by that account owner.

(5)
"Eligible expenses" means unreimbursed expenses paid by the
account owner for home purchase costs for the account owner's primary
residence and account fees imposed on the account owner.

(6)
"Primary residence" means a homestead located in this state
that is or will be the account owner's principal place of residence
at the time the eligible expenses are incurred and for which the
account owner receives or will receive a reduction in real property
taxes or manufactured home taxes under division
(B)(2)
(B)(1)

of section 323.152 of the Revised Code.

(7)
"Homestead" means a homestead, as defined in section
323.151 of the Revised Code, or a manufactured or mobile home that is
owned and occupied as a home by an individual whose domicile is in
this state and upon which the manufactured home tax is assessed
pursuant to division (D)(2) of section 4503.06 of the Revised Code.

(8)
"Home purchase costs" means "eligible home costs"
as defined in section 135.70 of the Revised Code.

(9)
"Employer contribution" means the amount an employer
contributes to a homeownership savings account.

(B)
In computing Ohio adjusted gross income, a deduction from federal
adjusted gross income is allowed to a contributor for amounts
contributed to a homeownership savings account to the extent that the
amounts contributed have not already been deducted in computing the
contributor's federal or Ohio adjusted gross income for the taxable
year. The deduction shall equal the amount of contributions made by
the taxpayer and, if filing a joint return, the taxpayer's spouse,
except that the deduction shall not exceed, for any taxable year, ten
thousand dollars for spouses filing a joint return or five thousand
dollars for all other taxpayers for each homeownership savings
account to which contributions are made. If a taxpayer files a joint
return, the deduction amount attributable to contributions made by
each spouse shall not exceed five thousand dollars for each
homeownership savings account to which contributions are made. A
contributor is not entitled to a deduction under this section to the
extent the deduction causes the contributor to exceed the lifetime
contribution limit. No deduction is allowed under this section for
the transfer of funds from one homeownership savings account to
another homeownership savings account.

(C)
In computing Ohio adjusted gross income, a deduction from federal
adjusted gross income is allowed to an account owner for the
following items:

(1)
Interest earned on a homeownership savings account to the extent the
interest has not been otherwise deducted or excluded in computing an
account owner's federal or Ohio adjusted gross income.

(2)
Employer contributions made by an employer to an account owner's
homeownership savings account to the extent the employer
contributions have not been otherwise deducted or excluded in
computing an account owner's federal or Ohio adjusted gross income.

(D)
The tax commissioner may request that a taxpayer claiming a deduction
calculated under division (B) or (C) of this section furnish
information necessary to support the claim for the deduction under
this section, and no deduction shall be allowed unless the requested
information is provided.

(E)
No deduction is permitted under division (B) or (C) of this section
for contributions made or interest earned after the conclusion of a
homeownership savings account's program period.

(F)
The commissioner may adopt rules necessary to administer this
section.

Sec.
5747.98.
(A)
To provide a uniform procedure for calculating a taxpayer's aggregate
tax liability under section 5747.02 of the Revised Code, a taxpayer
shall claim any credits to which the taxpayer is entitled in the
following order:

Either
the retirement income credit under division (B) of section 5747.055
of the Revised Code or the lump sum retirement income credits under
divisions (C), (D), and (E) of that section;

Either
the senior citizen credit under division (F) of section 5747.055 of
the Revised Code or the lump sum distribution credit under division
(G) of that section;

The
dependent care credit under section 5747.054 of the Revised Code;

The
credit for displaced workers who pay for job training under section
5747.27 of the Revised Code;

The
twenty-dollar personal exemption credit under section 5747.022 of the
Revised Code;

The
joint filing credit under division (E) of section 5747.05 of the
Revised Code;

The
earned income credit under section 5747.71 of the Revised Code;

The
nonrefundable credit for education expenses under section 5747.72 of
the Revised Code;

The
nonrefundable credit for donations to scholarship granting
organizations under section 5747.73 of the Revised Code;

The
nonrefundable credit for tuition paid to a nonchartered nonpublic
school under section 5747.75 of the Revised Code;

The
nonrefundable vocational job credit under section 5747.057 of the
Revised Code;

The
nonrefundable job retention credit under division (B) of section
5747.058 of the Revised Code;

The
enterprise zone credit under section 5709.66 of the Revised Code;

The
credit for beginning farmers who participate in a financial
management program under division (B) of section 5747.77 of the
Revised Code;

The
credit for commercial vehicle operator training expenses under
section 5747.82 of the Revised Code;

The
nonrefundable welcome home Ohio (WHO) program credit under section
122.633 of the Revised Code;

The
nonrefundable credit for transformational mixed use development tax
credit certificate holders under section 5747.87 of the Revised Code;

The
credit for selling or renting agricultural assets to beginning
farmers under division (A) of section 5747.77 of the Revised Code;

The
credit for purchases of qualifying grape production property under
section 5747.28 of the Revised Code;

The
small business investment credit under section 5747.81 of the Revised
Code;

The
nonrefundable lead abatement credit under section 5747.26 of the
Revised Code;

The
opportunity zone investment credit under section 5747.86 of the
Revised Code;

The
enterprise zone credits under section 5709.65 of the Revised Code;

The
research and development credit under section 5747.331 of the Revised
Code;

The
credit for rehabilitating a historic building under section 5747.76
of the Revised Code;

The
nonrefundable Ohio low-income housing tax credit under section
5747.83 of the Revised Code;

The
nonrefundable affordable single-family home credit under section
5747.84 of the Revised Code;

The
nonresident credit under division (A) of section 5747.05 of the
Revised Code;

The
credit for a resident's out-of-state income under division (B) of
section 5747.05 of the Revised Code;

The
refundable motion picture and broadway theatrical production credit
under section 5747.66 of the Revised Code;

The
refundable jobs creation credit or job retention credit under
division (A) of section 5747.058 of the Revised Code;

The
refundable credit for taxes paid by a qualifying entity granted under
section 5747.059 of the Revised Code;

The
refundable credits for taxes paid by a qualifying pass-through entity
granted under division (I) of section 5747.08 of the Revised Code;

The
refundable credit under section 5747.80 of the Revised Code for
losses on loans made to the Ohio venture capital program under
sections 150.01 to 150.10 of the Revised Code;

The
refundable credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;

The
refundable credit for residential tenants under section 5747.25 of
the Revised Code.

The
refundable credit under section 5747.39 of the Revised Code for taxes
levied under section 5747.38 of the Revised Code paid by an electing
pass-through entity.

(B)
For any credit, except the refundable credits enumerated in this
section and the credit granted under division (H) of section 5747.08
of the Revised Code, the amount of the credit for a taxable year
shall not exceed the taxpayer's aggregate amount of tax due under
section 5747.02 of the Revised Code, after allowing for any other
credit that precedes it in the order required under this section. Any
excess amount of a particular credit may be carried forward if
authorized under the section creating that credit. Nothing in this
chapter shall be construed to allow a taxpayer to claim, directly or
indirectly, a credit more than once for a taxable year.

Section
2.
That
existing sections 319.302, 323.152, 323.153, 323.156, 323.158,
5747.85, and 5747.98 of the Revised Code are hereby repealed.

Section
3.
(A)
The amendment by this act of sections 319.302 and 323.152 of the
Revised Code applies, with respect to real property, to tax years
ending on or after the effective date of this section and, with
respect to manufactured and mobile homes, to tax years beginning on
or after the effective date of this section.

(B)
The enactment by this act of section 5747.25 of the Revised Code
applies to taxable years beginning on or after the effective date of
this section.

Section
4.
This
act shall be known as the Ohio Homeowner Relief Act.