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hb882_00_IN
As Introduced
136th
General Assembly
Regular
Session
H. B. No. 882
2025-2026
Representative Glassburn
Cosponsors: Representatives Brennan,
Piccolantonio, Brewer, Upchurch
To
enact section 5721.51 of the Revised Code
to
allow local governments to request unclaimed funds to temporarily
cover the revenue lost from delinquent property taxes and to make an
appropriation.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
section 5721.51 of the Revised Code be enacted to read as follows:
Sec.
5721.51.
(A)
As used in this section:
(1)
"Eligible delinquent land" means delinquent land, provided
that the value of all delinquent taxes charged against the land does
not exceed twenty-five per cent of the auditor's fair market value.
(2)
"Delinquent taxes" has the same meaning as in section
323.01 of the Revised Code.
(B)
A county auditor may apply to the director of budget and management
for payments based upon the amount of delinquent taxes charged
against eligible delinquent land in the county. The application may
be made once per year, on or before the first day of October. To
receive a payment, the auditor shall certify to the director the
amount requested, which shall not exceed the amount of delinquent
taxes that remain uncollected against such land and that have not
previously been the basis for a payment under this section.
(C)
The director shall review the applications submitted each year under
this section and approve payments on or before the thirty-first day
of October. The director, at the director's discretion and subject to
division (G) of this section, may approve a request, deny a request,
or approve the payment of an amount lesser than that requested. If a
payment is approved, the director shall order the director of
commerce to transfer the amount of the payment from the unclaimed
funds trust fund created under section 169.05 of the Revised Code to
the delinquent tax reimbursement fund, which is created in the state
treasury. Following that transfer, the director shall then disburse
the amount of the payment from the delinquent tax reimbursement fund
to the county auditor for deposit in a special fund of the county
treasury.
(D)
The county auditor shall distribute any funds received pursuant to
division (C) of this section to local taxing districts in the same
manner as if the funds had been collected as delinquent taxes.
(E)
If a county treasurer or prosecuting attorney recovers delinquent
taxes upon which a payment was based under this section, the county
auditor shall deposit the taxes, up to the amount upon which the
payment was based, in the special fund of the county treasury created
under division (C) of this section and remit the amount from that
fund to the treasurer of state, for deposit in the unclaimed funds
trust fund.
(F)
A county auditor shall repay the treasurer of state, to the credit of
the unclaimed funds trust fund, from the county's general fund, any
payment received under this section within six years after the
payment was made.
(G)
The total amount of payments approved by the director of budget and
management under this section shall not exceed one hundred fifty
million dollars, plus any amounts repaid under divisions (E) and (F)
of this section. The director also shall not approve any payments
that would cause the balance of the unclaimed funds trust fund to be
insufficient to pay pending and anticipated claims under Chapter 169.
of the Revised Code.
Section
2.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.
Section
3.
1
2
3
4
5
A
COM
DEPARTMENT OF COMMERCE
B
Dedicated
Purpose Fund Group
C
5DF1
800662
Delinquent
Tax Reimbursement
$0
$150,000,000
D
Dedicated
Purpose Fund Group Total
$0
$150,000,000
E
TOTAL
ALL BUDGET FUND GROUPS
$0
$150,000,000
DELINQUENT
TAX REIMBURSEMENT
The
foregoing appropriation item 800662, Delinquent Tax Reimbursement,
shall be used by the Department of Commerce, in conjunction with the
Office of Budget and Management, to distribute funds to local taxing
districts in accordance with section 5721.51 of the Revised Code.
Section
4.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, H.B. 96 of the 136th General Assembly.