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As Introduced
136th
General Assembly
Regular
Session
S. B. No. 206
2025-2026
Senator Cutrona
To
amend sections 323.152, 323.153, 323.158, 4503.06, 4503.066,
4503.067
,
4503.068
,
4503.069, and 4503.0610 and to enact section 4503.0612 of the Revised
Code
to
authorize a property tax reduction for certain owner-occupied homes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 323.152, 323.153, 323.158, 4503.06, 4503.066, 4503.067
,
4503.068
,
4503.069, and 4503.0610 be amended and section 4503.0612 of the
Revised Code be enacted to read as follows:
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)
,
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
section 319.302 of the Revised Code and division (B) 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)
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.
(C)
Real property taxes on an expanded homestead owned and occupied, or
an expanded homestead in a housing cooperative occupied, by a person
who is sixty-five years of age or older shall be reduced for each
year for which an application for the reduction has been approved.
The
reduction shall equal fifty per cent of the current taxes for the tax
year. As used in this division;
(1)
"Current taxes" means the amount of current taxes charged
and payable as computed after the reductions under divisions (A) and
(B) of this section and sections 319.301, 319.302, and 323.158 of the
Revised Code.
(2)
"Expanded homestead" means a homestead and so much of the
land surrounding it, outside of the one acre limitation described in
division (A)(2) of section 323.151 of the Revised Code, as is
necessary for the use of the applicable dwelling or unit as a home.
(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)
,
or (C)
of section 323.152 of the Revised Code or in manufactured home taxes
under division (B) 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)
or (C)
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)
or
(C)
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 (C) of section 323.152 of
the Revised Code shall be accompanied by documentation sufficient to
prove that the applicant meets all qualifications for that reduction.
An
application for a reduction under division (A)
or (C)
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) 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)
,
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)
,
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)
or (C)
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)
or
(C)
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) 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.
323.158.
(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
divisions
(A) and (B) of section 323.152 and
sections
319.301
,
and
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 any reduction authorized under division (C) of section
323.152 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.
4503.06.
(A)
The owner of each manufactured or mobile home that has acquired situs
in this state shall pay either a real property tax pursuant to Title
LVII of the Revised Code or a manufactured home tax pursuant to
division (C) of this section.
(B)
The owner of a manufactured or mobile home shall pay real property
taxes if either of the following applies:
(1)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred on or after January 1, 2000,
and all of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The certificate of title has been inactivated by the clerk of the
court of common pleas that issued it, pursuant to division (H) of
section 4505.11 of the Revised Code.
(2)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred before January 1, 2000, and all
of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The owner of the home has elected to have the home taxed as real
property and, pursuant to section 4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county
containing the taxing district in which the home has its situs,
together with proof that all taxes have been paid.
(d)
The county auditor has placed the home on the real property tax list
and delivered the certificate of title to the clerk of the court of
common pleas that issued it and the clerk has inactivated the
certificate.
(C)(1)
Any mobile or manufactured home that is not taxed as real property as
provided in division (B) of this section is subject to an annual
manufactured home tax, payable by the owner, for locating the home in
this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in
which the home has its situs pursuant to this section.
(2)
The year for which the manufactured home tax is levied commences on
the first day of January and ends on the following thirty-first day
of December. The state shall have the first lien on any manufactured
or mobile home on the list for the amount of taxes, penalties, and
interest charged against the owner of the home under this section.
The lien of the state for the tax for a year shall attach on the
first day of January to a home that has acquired situs on that date.
The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the
next first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.
(3)(a)
The situs of a manufactured or mobile home located in this state on
the first day of January is the local taxing district in which the
home is located on that date.
(b)
The situs of a manufactured or mobile home not located in this state
on the first day of January, but located in this state subsequent to
that date, is the local taxing district in which the home is located
thirty days after it is acquired or first enters this state.
(4)
The tax is collected by and paid to the county treasurer of the
county containing the taxing district in which the home has its
situs.
(D)
The manufactured home tax shall be computed and assessed by the
county auditor of the county containing the taxing district in which
the home has its situs as follows:
(1)
On a home that acquired situs in this state prior to January 1, 2000:
(a)
By multiplying the assessable value of the home by the tax rate of
the taxing district in which the home has its situs, and deducting
from the product thus obtained any reduction authorized under section
4503.065
or 4503.0612
of the Revised Code. The tax levied under this formula shall not be
less than thirty-six dollars, unless the home qualifies for a
reduction in assessable value under section 4503.065
or 4503.0612
of the Revised Code, in which case there shall be no minimum tax and
the tax shall be the amount calculated under this division.
(b)
The assessable value of the home shall be forty per cent of the
amount arrived at by the following computation:
(i)
If the cost to the owner, or market value at time of purchase,
whichever is greater, of the home includes the furnishings and
equipment, such cost or market value shall be multiplied according to
the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
80%
B
2nd
calendar year
x
75%
C
3rd
"
x
70%
D
4th
"
x
65%
E
5th
"
x
60%
F
6th
"
x
55%
G
7th
"
x
50%
H
8th
"
x
45%
I
9th
"
x
40%
J
10th
and each year thereafter
x
35%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(ii)
If the cost to the owner, or market value at the time of purchase,
whichever is greater, of the home does not include the furnishings
and equipment, such cost or market value shall be multiplied
according to the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
95%
B
2nd
calendar year
x
90%
C
3rd
"
x
85%
D
4th
"
x
80%
E
5th
"
x
75%
F
6th
"
x
70%
G
7th
"
x
65%
H
8th
"
x
60%
I
9th
"
x
55%
J
10th
and each year thereafter
x
50%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(2)
On a home in which ownership was transferred or that first acquired
situs in this state on or after January 1, 2000:
(a)
By multiplying the assessable value of the home by the effective tax
rate, as defined in section 323.08 of the Revised Code, for
residential real property of the taxing district in which the home
has its situs, and deducting from the product thus obtained the
reductions required or authorized under
section
319.302,
division
(B) of section 323.152
,
or section
319.302,
4503.065
,
or 4503.0612
of the Revised Code.
(b)
The assessable value of the home shall be thirty-five per cent of its
true value as determined under division (L) of this section.
(3)
On or before the fifteenth day of January each year, the county
auditor shall record the assessable value and the amount of tax on
the manufactured or mobile home on the tax list and deliver a
duplicate of the list to the county treasurer. In the case of an
emergency as defined in section 323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of
the duplicate for an additional fifteen days upon receiving a written
application from the county auditor regarding an extension for the
delivery of the duplicate, or from the county treasurer regarding an
extension of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency that
will cause the unavoidable delay and must be received by the tax
commissioner on or before the last day of the month preceding the day
delivery of the duplicate is otherwise required. When an extension is
granted for delivery of the duplicate, the time period for payment of
taxes shall be extended for a like period of time. When a delay in
the closing of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be extended if
the tax commissioner determines that penalties have accrued or would
otherwise accrue for reasons beyond the control of the taxpayers of
the county. The order shall prescribe the final extended date for
payment of taxes for that collection period.
(4)
After January 1, 1999, the owner of a manufactured or mobile home
taxed pursuant to division (D)(1) of this section may elect to have
the home taxed pursuant to division (D)(2) of this section by filing
a written request with the county auditor of the taxing district in
which the home is located on or before the first day of December of
any year. Upon the filing of the request, the county auditor shall
determine whether all taxes levied under division (D)(1) of this
section have been paid, and if those taxes have been paid, the county
auditor shall tax the manufactured or mobile home pursuant to
division (D)(2) of this section commencing in the next tax year.
(5)
A manufactured or mobile home that acquired situs in this state prior
to January 1, 2000, shall be taxed pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the home
and the home was not exempted from taxation pursuant to division (E)
of this section for the year for which the taxes were not paid.
(6)(a)
Immediately upon receipt of any manufactured home tax duplicate from
the county auditor, but not less than twenty days prior to the last
date on which the first one-half taxes may be paid without penalty as
prescribed in division (F) of this section, the county treasurer
shall cause to be prepared and mailed or delivered to each person
charged on that duplicate with taxes, or to an agent designated by
such person, the tax bill prescribed by the tax commissioner under
division (D)(7) of this section. When taxes are paid by installments,
the county treasurer shall mail or deliver to each person charged on
such duplicate or the agent designated by that person a second tax
bill showing the amount due at the time of the second tax collection.
The second half tax bill shall be mailed or delivered at least twenty
days prior to the close of the second half tax collection period. A
change in the mailing address, electronic mail address, or telephone
number of any tax bill shall be made in writing to the county
treasurer. Failure to receive a bill required by this section does
not excuse failure or delay to pay any taxes shown on the bill or,
except as provided in division (B)(1) of section 5715.39 of the
Revised Code, avoid any penalty, interest, or charge for such delay.
A
policy adopted by a county treasurer under division (A)(2) of section
323.13 of the Revised Code shall also allow any person required to
receive a tax bill under division (D)(6)(a) of this section to
request electronic delivery of that tax bill in the same manner. A
person may rescind such a request in the same manner as a request
made under division (A)(2) of section 323.13 of the Revised Code. The
request shall terminate upon a change in the name of the person
charged with the taxes pursuant to section 4503.061 of the Revised
Code.
(b)
After delivery of the copy of the delinquent manufactured home tax
list under division (H) of this section, the county treasurer may
prepare and mail to each person in whose name a home is listed an
additional tax bill showing the total amount of delinquent taxes
charged against the home as shown on the list. The tax bill shall
include a notice that the interest charge prescribed by division (G)
of this section has begun to accrue.
(7)
Each tax bill prepared and mailed or delivered under division (D)(6)
of this section shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this section
or that is not authorized by section 321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:
(a)
The taxes levied and the taxes charged and payable against the
manufactured or mobile home;
(b)
The following notice: "Notice: If the taxes are not paid within
sixty days after the county auditor delivers the delinquent
manufactured home tax list to the county treasurer, you and your home
may be subject to collection proceedings for tax delinquency."
Failure to provide such notice has no effect upon the validity of any
tax judgment to which a home may be subjected.
(c)
In the case of manufactured or mobile homes taxed under division
(D)(2) of this section, the following additional information:
(i)
The effective tax rate. The words "effective tax rate"
shall appear in boldface type.
(ii)
The following notice: "Notice: If the taxes charged against this
home have been reduced by the 2-1/2 per cent tax reduction for
residences occupied by the owner but the home is not a residence
occupied by the owner, the owner must notify the county auditor's
office not later than March 31 of the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.
If
the taxes charged against this home have not been reduced by the
2-1/2 per cent tax reduction and the home is a residence occupied by
the owner, the home may qualify for the tax reduction. To obtain an
application for the tax reduction or further information, the owner
may contact the county auditor's office at __________ (insert the
address and telephone number of the county auditor's office)."
(E)(1)
A manufactured or mobile home is not subject to this section when any
of the following applies:
(a)
It is taxable as personal property pursuant to section 5709.01 of the
Revised Code. Any manufactured or mobile home that is used as a
residence shall be subject to this section and shall not be taxable
as personal property pursuant to section 5709.01 of the Revised Code.
(b)
It bears a license plate issued by any state other than this state
unless the home is in this state in excess of an accumulative period
of thirty days in any calendar year.
(c)
The annual tax has been paid on the home in this state for the
current year.
(d)
The tax commissioner has determined, pursuant to section 5715.27 of
the Revised Code, that the property is exempt from taxation, or would
be exempt from taxation under Chapter 5709. of the Revised Code if it
were classified as real property.
(2)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is not subject to this section
if it is unused or unoccupied and stored at the owner's normal place
of residence or at a recognized storage facility.
(3)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is subject to this section and
shall be taxed as a manufactured or mobile home if it has a situs
longer than thirty days in one location and is connected to existing
utilities, unless either of the following applies:
(a)
The situs is in a state facility or a camping or park area as defined
in division (C), (Q), (S), or (V) of section 3729.01 of the Revised
Code.
(b)
The situs is in a camping or park area that is a tract of land that
has been limited to recreational use by deed or zoning restrictions
and subdivided for sale of five or more individual lots for the
express or implied purpose of occupancy by either self-contained
recreational vehicles as defined in division (T) of section 3729.01
of the Revised Code or by dependent recreational vehicles as defined
in division (D) of section 3729.01 of the Revised Code.
(F)
Except as provided in division (D)(3) of this section, the
manufactured home tax is due and payable as follows:
(1)
When a manufactured or mobile home has a situs in this state, as
provided in this section, on the first day of January, one-half of
the amount of the tax is due and payable on or before the first day
of March and the balance is due and payable on or before the
thirty-first day of July. At the option of the owner of the home, the
tax for the entire year may be paid in full on the first day of
March.
(2)
When a manufactured or mobile home first acquires a situs in this
state after the first day of January, no tax is due and payable for
that year.
(G)(1)(a)
Except as otherwise provided in division (G)(1)(b) of this section,
if one-half of the current taxes charged under this section against a
manufactured or mobile home, together with the full amount of any
delinquent taxes, are not paid on or before the first day of March in
that year, or on or before the last day for such payment as extended
pursuant to section 4503.063 of the Revised Code, a penalty of ten
per cent shall be charged against the unpaid balance of such half of
the current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or on or
before the last day for payment as extended pursuant to section
4503.063 of the Revised Code, a like penalty shall be charged on the
balance of the total amount of the unpaid current taxes.
(b)
After a valid delinquent tax contract that includes unpaid current
taxes from a first-half collection period described in division (F)
of this section has been entered into under section 323.31 of the
Revised Code, no ten per cent penalty shall be charged against such
taxes after the second-half collection period while the delinquent
tax contract remains in effect. On the day a delinquent tax contract
becomes void, the ten per cent penalty shall be charged against such
taxes and shall equal the amount of penalty that would have been
charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been in
effect.
(2)(a)
On the first day of the month following the last day the second
installment of taxes may be paid without penalty beginning in 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid
without penalty. The charge shall be for interest that accrued during
the period that began on the preceding first day of December and
ended on the last day of the month that included the last date such
second installment could be paid without penalty. The interest shall
be computed at the rate per annum prescribed by section 5703.47 of
the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list compiled under division (H) of
this section.
(b)
On the first day of December beginning in 2000, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began on
the first day of the month following the last date prescribed for the
payment of the second installment of taxes in the current year and
ended on the immediately preceding last day of November. The interest
shall be computed at the rate per annum prescribed by section 5703.47
of the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.
(c)
After a valid undertaking has been entered into for the payment of
any delinquent taxes, no interest shall be charged against such
delinquent taxes while the undertaking remains in effect in
compliance with section 323.31 of the Revised Code. If a valid
undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to
be charged while the undertaking was in effect. The interest shall be
charged on the day the undertaking becomes void and shall equal the
amount of interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest would
have been charged thereon under divisions (G)(1) and (2) of this
section had the undertaking not been in effect.
(3)
If the full amount of the taxes due at either of the times prescribed
by division (F) of this section is paid within ten days after such
time, the county treasurer shall waive the collection of and the
county auditor shall remit one-half of the penalty provided for in
this division for failure to make that payment by the prescribed
time.
(4)
The treasurer shall compile and deliver to the county auditor a list
of all tax payments the treasurer has received as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall be
included in the settlement next succeeding the settlement then in
process.
(H)(1)
The county auditor shall compile annually a "delinquent
manufactured home tax list" consisting of homes the county
treasurer's records indicate have taxes that were not paid within the
time prescribed by divisions (D)(3) and (F) of this section, have
taxes that remain unpaid from prior years, or have unpaid tax
penalties or interest that have been assessed.
(2)
Within thirty days after the settlement under division (H)(2) of
section 321.24 of the Revised Code, the county auditor shall deliver
a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent
manufactured home tax list annually in the same manner as delinquent
real property tax lists are published. The county auditor may
apportion the cost of publishing the list among taxing districts in
proportion to the amount of delinquent manufactured home taxes so
published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may charge the owner
of a home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the fee
is not paid, may place the fee upon the delinquent manufactured home
tax list as a lien on the listed home, to be collected as other
manufactured home taxes.
(3)
When taxes, penalties, or interest are charged against a person on
the delinquent manufactured home tax list and are not paid within
sixty days after the list is delivered to the county treasurer, the
county treasurer shall, in addition to any other remedy provided by
law for the collection of taxes, penalties, and interest, enforce
collection of such taxes, penalties, and interest by civil action in
the name of the treasurer against the owner for the recovery of the
unpaid taxes following the procedures for the recovery of delinquent
real property taxes in sections 323.25 to 323.28 of the Revised Code.
The action may be brought in municipal or county court, provided the
amount charged does not exceed the monetary limitations for original
jurisdiction for civil actions in those courts.
It
is sufficient, having made proper parties to the suit, for the county
treasurer to allege in the treasurer's bill of particulars or
petition that the taxes stand chargeable on the books of the county
treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due
the county. The treasurer need not set forth any other matter
relating thereto. If it is found on the trial of the action that the
person is indebted to the state, judgment shall be rendered in favor
of the county treasurer prosecuting the action. The judgment debtor
is not entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
enforcement of the judgment.
Upon
the filing of an entry of confirmation of sale or an order of
forfeiture in a proceeding brought under this division, title to the
manufactured or mobile home shall be in the purchaser. The clerk of
courts shall issue a certificate of title to the purchaser upon
presentation of proof of filing of the entry of confirmation or order
and, in the case of a forfeiture, presentation of the county
auditor's certificate of sale.
(I)
The total amount of taxes collected shall be distributed in the
following manner: four per cent shall be allowed as compensation to
the county auditor for the county auditor's service in assessing the
taxes; two per cent shall be allowed as compensation to the county
treasurer for the services the county treasurer renders as a result
of the tax levied by this section. Such amounts shall be paid into
the county treasury, to the credit of the county general revenue
fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid into
the county treasury, on the warrant of the county auditor. The
balance of the taxes collected shall be distributed among the taxing
subdivisions of the county in which the taxes are collected and paid
in the same proportions that the amount of manufactured home tax
levied by each taxing subdivision of the county in the current tax
year bears to the amount of such tax levied by all such subdivisions
in the county in the current tax year. The taxes levied and revenues
collected under this section shall be in lieu of any general property
tax and any tax levied with respect to the privilege of using or
occupying a manufactured or mobile home in this state except as
provided in sections 4503.04 and 5741.02 of the Revised Code.
(J)
An agreement to purchase or a bill of sale for a manufactured home
shall show whether or not the furnishings and equipment are included
in the purchase price.
(K)
If the county treasurer and the county prosecuting attorney agree
that an item charged on the delinquent manufactured home tax list is
uncollectible, they shall certify that determination and the reasons
to the county board of revision. If the board determines the amount
is uncollectible, it shall certify its determination to the county
auditor, who shall strike the item from the list.
(L)(1)
The county auditor shall appraise at its true value any manufactured
or mobile home in which ownership is transferred or which first
acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under
division (D)(4) of this section, to have the home taxed under
division (D)(2) of this section. The true value shall include the
value of the home, any additions, and any fixtures, but not any
furnishings in the home. In determining the true value of a
manufactured or mobile home, the auditor shall consider all facts and
circumstances relating to the value of the home, including its age,
its capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its true
value.
(2)(a)
If a manufactured or mobile home has been the subject of an arm's
length sale between a willing seller and a willing buyer within a
reasonable length of time prior to the determination of true value,
the county auditor shall consider the sale price of the home to be
the true value for taxation purposes.
(b)
The sale price in an arm's length transaction between a willing
seller and a willing buyer shall not be considered the true value of
the home if either of the following occurred after the sale:
(i)
The home has lost value due to a casualty.
(ii)
An addition or fixture has been added to the home.
(3)
The county auditor shall have each home viewed and appraised at least
once in each six-year period in the same year in which real property
in the county is appraised pursuant to Chapter 5713. of the Revised
Code, and shall update the appraised values in the third calendar
year following the appraisal. The person viewing or appraising a home
may enter the home to determine by actual view any additions or
fixtures that have been added since the last appraisal. In conducting
the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.
(4)
The county auditor shall place the true value of each home on the
manufactured home tax list upon completion of an appraisal.
(5)(a)
If the county auditor changes the true value of a home, the auditor
shall notify the owner of the home in writing, delivered by mail or
in person. The notice shall be given at least thirty days prior to
the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.
(b)
Any owner of a home or any other person or party that would be
authorized to file a complaint under division (A) of section 5715.19
of the Revised Code if the home was real property may file a
complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or
before the thirty-first day of March of the current tax year or the
date of closing of the collection for the first half of manufactured
home taxes for the current tax year, whichever is later. The auditor
shall present to the county board of revision all complaints filed
with the auditor under this section. The board shall hear and
investigate the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.
(c)
If the county board of revision determines, pursuant to a complaint
against the valuation of a manufactured or mobile home filed under
this section, that the amount of taxes, assessments, or other charges
paid was in excess of the amount due based on the valuation as
finally determined, then the overpayment shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code.
(d)
Payment of all or part of a tax under this section for any year for
which a complaint is pending before the county board of revision does
not abate the complaint or in any way affect the hearing and
determination thereof.
(M)
If the county auditor determines that any tax or other charge or any
part thereof has been erroneously charged as a result of a clerical
error as defined in section 319.35 of the Revised Code, the county
auditor shall call the attention of the county board of revision to
the erroneous charges. If the board finds that the taxes or other
charges have been erroneously charged or collected, it shall certify
the finding to the auditor. Upon receipt of the certification, the
auditor shall remove the erroneous charges on the manufactured home
tax list or delinquent manufactured home tax list in the same manner
as is prescribed in section 319.35 of the Revised Code for erroneous
charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is
prescribed in section 319.36 of the Revised Code for erroneous
charges against real property.
(N)
As used in this section and section 4503.061 of the Revised Code:
(1)
"Manufactured home taxes" includes taxes, penalties, and
interest charged under division (C) or (G) of this section and any
penalties charged under division (G) or (H)(5) of section 4503.061 of
the Revised Code.
(2)
"Current taxes" means all manufactured home taxes charged
against a manufactured or mobile home that have not appeared on the
manufactured home tax list for any prior year. Current taxes become
delinquent taxes if they remain unpaid after the last day prescribed
for payment of the second installment of current taxes without
penalty, whether or not they have been certified delinquent.
(3)
"Delinquent taxes" means:
(a)
Any manufactured home taxes that were charged against a manufactured
or mobile home for a prior year, including any penalties or interest
charged for a prior year and the costs of publication under division
(H)(2) of this section, and that remain unpaid;
(b)
Any current manufactured home taxes charged against a manufactured or
mobile home that remain unpaid after the last day prescribed for
payment of the second installment of current taxes without penalty,
whether or not they have been certified delinquent, including any
penalties or interest and the costs of publication under division
(H)(2) of this section.
Sec.
4503.066.
(A)(1)
To obtain a tax reduction under section 4503.065
or
4503.0612
of
the Revised Code, the owner of the home shall file an application
with the county auditor of the county in which the home is located.
An application for reduction in taxes based upon a physical
disability shall be accompanied by a certificate signed by a
physician, and an application for reduction in taxes based upon a
mental disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state. The
certificate shall attest to the fact that the applicant is
permanently and totally disabled, shall be in a form that the
department of taxation requires, and shall include the definition of
totally and permanently disabled as set forth in section 4503.064 of
the Revised Code. An application for reduction in taxes 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 (B)(1) or (2) of
section 4503.065 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 (C) of
section 4503.065 of the Revised Code shall be accompanied by a letter
or other written confirmation from an officer or employee 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 section 4503.0612 of the Revised
Code shall be accompanied by documentation sufficient to prove that
the applicant meets all qualifications for that reduction.
(2)
Each application shall constitute a continuing application for a
reduction in taxes for each year in which the manufactured or mobile
home is occupied by the applicant. Failure to receive a new
application or notification under division (B) of this section after
an application for reduction has been approved is prima-facie
evidence that the original applicant is entitled to the reduction
calculated on the basis of the information contained in the original
application. The original application and any subsequent 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 preceding the
year for which the reduction is sought. The statement shall be on a
form, devised and supplied by the tax commissioner, that 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 to which the applicant is entitled. The form shall
contain a statement that signing such 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 that relate to the income of
the applicant as stated on the application for the purpose of
determining eligibility under, or possible violation of, division (C)
or (D) of this section. The form also shall contain a statement that
conviction of willfully falsifying information to obtain a reduction
in taxes or failing to comply with division (B) of this section shall
result in the revocation of the right to the reduction for a period
of three years.
(3)
A late application for a reduction in taxes for the year preceding
the year for which an original application is filed may be filed with
an original application. If the auditor determines that the
information contained in the late application is correct, the auditor
shall determine both the amount of the reduction in taxes to which
the applicant would have been entitled for the current tax year had
the application been timely filed and approved in the preceding year,
and the amount the taxes levied under section 4503.06 of the Revised
Code for the current year would have been reduced as a result of the
reduction. When an applicant is permanently and totally disabled on
the first day of January of the year in which the applicant files a
late application, the auditor, in making the determination of the
amounts of the reduction in taxes under division (A)(3) of this
section, is not required to determine that the applicant was
permanently and totally disabled on the first day of January of the
preceding year.
The
amount of the reduction in taxes pursuant to a late application shall
be treated as an overpayment of taxes by the applicant. The auditor
shall credit the amount of the overpayment against the amount of the
taxes or penalties then due from the applicant, and, at the next
succeeding settlement, the amount of the credit shall be deducted
from the amount of any taxes or penalties distributable to the county
or any taxing unit in the county in the same proportions that the
amount of manufactured home tax levied by the county or each taxing
unit in the county in the current tax year bears to the amount of
such tax levied by the county and all such units in the county in the
current tax year. If, after the credit has been made, there remains a
balance of the overpayment, or if there are no taxes or penalties due
from the applicant, the auditor shall refund that balance to the
applicant by a warrant drawn on the county treasurer in favor of the
applicant. The treasurer shall pay the warrant from the general fund
of the county. If there is insufficient money in the general fund to
make the payment, the treasurer shall pay the warrant out of any
undivided manufactured or mobile home taxes subsequently received by
the treasurer for distribution to the county or taxing district in
the county that received the benefit of the overpaid taxes, in
proportion to the benefits previously received, and the amount paid
from the undivided funds shall be deducted from the money otherwise
distributable to the county or taxing district in the county at the
next or any succeeding distribution. At the next or any succeeding
distribution after making the refund, the treasurer shall reimburse
the general fund for any payment made from that fund by deducting the
amount of that payment from the money distributable to the county or
other taxing unit in the county that has received the benefit of the
taxes, in proportion to the benefits previously received. On the
second Monday in September of each year, the county auditor shall
certify the total amount of the reductions in taxes made in the
current year under division (A)(3) of this section to the tax
commissioner who shall treat that amount as a reduction in taxes for
the current tax year and shall make reimbursement to the county of
that amount in the manner prescribed in section 4503.068 of the
Revised Code, from moneys appropriated for that purpose.
(B)(1)
If in any year for which an application for reduction in taxes has
been approved the owner no longer qualifies for the reduction, the
owner shall notify the county auditor that the owner is not qualified
for a reduction in taxes.
(2)
If the county auditor or county treasurer discovers that an owner not
entitled to the reduction in manufactured home taxes under section
4503.065
or
4503.0612
of
the Revised Code failed to notify the county auditor as required by
division (B)(1) of this section, a charge shall be imposed against
the manufactured or mobile home in the amount by which taxes were
reduced under that section for each tax year the county auditor
ascertains that the manufactured or mobile home was not entitled to
the reduction and was owned by the current owner. Interest shall
accrue in the manner prescribed by 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, by ordinary mail, of the charge, of the owner's right to
appeal the charge, and of the manner in which the owner may appeal.
The owner 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 manufactured home taxes under
section 4503.06 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 manufactured or mobile homes under
section 5715.19 of the Revised Code. The charge and any interest
shall be collected as other delinquent taxes.
(3)
During January of each year, the county auditor shall furnish each
person whose application for reduction has been approved, by ordinary
mail, a form on which to report any changes in total income,
ownership, occupancy, disability, and other information earlier
furnished the auditor relative to the application. The form shall be
completed and returned to the auditor not later than the thirty-first
day of December if the changes would affect the person's eligibility
for the reduction.
(C)
No person shall knowingly make a false statement for the purpose of
obtaining a reduction in taxes under section 4503.065
or
4503.0612
of
the Revised Code.
(D)
No person shall knowingly fail to notify the county auditor of any
change required by division (B) of this section that has the effect
of maintaining or securing a reduction in taxes under section
4503.065
or
4503.0612
of
the Revised Code.
(E)
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
4503.064 to 4503.069
or
section 4503.0612
of
the Revised Code.
(F)
Whoever violates division (C), (D), or (E) of this section is guilty
of a misdemeanor of the fourth degree.
Sec.
4503.067.
The
county auditor shall approve or deny an application for reduction
under section 4503.065
or
4503.0612
of
the Revised Code and shall so notify the applicant not later than the
first Monday in October. Notification shall be provided on a form
prescribed by the tax commissioner. If a person believes that the
person's application for reduction in taxes has been improperly
denied or is for less than that to which the person is entitled, the
person may file an appeal with the county board of revision no later
than the thirty-first day of January of the following calendar year.
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.
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
sections
4503.065
and
4503.0612
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 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 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 amount 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
sections
4503.065
and
4503.0612
of
the Revised Code.
Sec.
4503.069.
Each
county treasurer and county auditor shall employ the assistants,
clerks, and other employees necessary to carry out the duties imposed
by sections 4503.064 to 4503.069
and
section 4503.0612
of
the Revised Code.
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 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 any reduction authorized under section 4503.0612 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.
4503.0612.
(A)
As used in this section:
(1)
"Manufactured home taxes" means the amount of manufactured
home taxes charged and payable as computed after any reductions under
division (B) of section 323.152 of the Revised Code and sections
319.302, 4503.065, and 4503.0610 of the Revised Code.
(2)
"Homestead" has the same meaning as in section 323.151 of
the Revised Code and also includes a manufactured or mobile home that
is owned and occupied as a home by an individual whose domicile is in
this state.
(3)
"Sixty-five years of age or older" has the same meaning as
in section 4503.064 of the Revised Code.
(B)
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 so much of the land surrounding it as is necessary for the use of
the manufactured or mobile home as a home, provided the land is owned
by the owner of the home, shall be reduced for each year for which an
application for the reduction has been approved if all of the
following requirements are met:
(1)
The manufactured or mobile home is owned and occupied as a home by an
individual whose domicile is in this state;
(2)
That individual is sixty-five years of age or older.
The
reduction shall equal fifty per cent of the manufactured home taxes
for the current tax year. The reduction shall not apply for the tax
year in which title to the manufactured or mobile home is conveyed to
another person.
Section
2.
That
existing sections 323.152, 323.153, 323.158, 4503.06, 4503.066,
4503.067
,
4503.068
,
4503.069, and 4503.0610 of the Revised Code are hereby repealed.
Section
3.
The
amendment by this act of sections 323.152, 323.153, and 323.158 of
the Revised Code applies to tax years ending on or after the
effective date of this section, and the amendment or enactment by
this act of sections 4503.06, 4503.066, 4503.067, 4503.068, 4503.069,
4503.0610, and 4503.0612 of the Revised Code applies to tax years
beginning on or after that effective date.
Section
4.
Section
323.152 of the Revised Code is presented in this act as a composite
of the section as amended by both H.B. 33 and S.B. 43 of the 135th
General Assembly. 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 composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.