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As Introduced
136th
General Assembly
Regular
Session
S. B. No. 208
2025-2026
Senators Brenner, Reynolds
To
amend sections 322.02, 322.03, and 322.06 of the Revised Code
to
require any increased county real estate and manufactured home
conveyance fees to be allocated for county-specific housing purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 322.02, 322.03, and 322.06 of the Revised Code be amended to
read as follows:
Sec.
322.02.
(A)
For the purpose of paying the costs of enforcing and administering
the tax
and
,
providing additional general revenue for the county,
and funding housing initiatives,
any county may levy and collect a tax to be known as the real
property transfer tax on each deed conveying real property or any
interest in real property located wholly or partially within the
boundaries of the county at a rate not to exceed thirty cents per
hundred dollars for each one hundred dollars or fraction thereof of
the value of the real property or interest in real property located
within the boundaries of the county granted, assigned, transferred,
or otherwise conveyed by the deed. The tax shall be levied pursuant
to a resolution adopted by the board of county commissioners of the
county and, except as provided in division (A) of section 322.07 of
the Revised Code, shall be levied at a uniform rate upon all deeds as
defined in division (D) of section 322.01 of the Revised Code. Prior
to the adoption of any such resolution, the board of county
commissioners shall conduct two public hearings thereon, the second
hearing to be not less than three nor more than ten days after the
first. Notice of the date, time, and place of the hearings shall be
given by publication once a week on the same day of the week for two
consecutive weeks using at least one of the following methods:
(1)
In the print or digital edition of a newspaper of general circulation
within the county;
(2)
On the official public notice web site established under section
125.182 of the Revised Code;
(3)
On the web site and social media account of the county.
The
second publication shall be not less than ten nor more than thirty
days before the first hearing. The tax shall be levied upon the
grantor named in the deed and shall be paid by the grantor for the
use of the county to the county auditor at the time of the delivery
of the deed as provided in section 319.202 of the Revised Code and
prior to the presentation of the deed to the recorder of the county
for recording.
(B)
No resolution levying a real property transfer tax pursuant to this
section or a manufactured home transfer tax pursuant to section
322.06 of the Revised Code shall be effective sooner than thirty days
following its adoption. Such a resolution is subject to a referendum
as provided in sections 305.31 to 305.41 of the Revised Code, unless
the resolution is adopted as an emergency measure necessary for the
immediate preservation of the public peace, health, or safety, in
which case it shall go into immediate effect. An emergency measure
must receive an affirmative vote of all of the members of the board
of commissioners, and shall state the reasons for the necessity. A
resolution may direct the board of elections to submit the question
of levying the tax to the electors of the county at the next primary
or general election in the county occurring not less than ninety days
after the resolution is certified to the board. No such resolution
shall go into effect unless approved by a majority of those voting
upon it.
Sec.
322.03.
The
funds collected by a county levying a real property transfer tax or a
manufactured home transfer tax pursuant to sections 322.01 to 322.07
of the Revised Code shall be allocated and disbursed as follows:
(A)
First, for payment of the costs incurred by the county in the
administration and enforcement of the tax;
(B)
The balance remaining after payment of the expenses referred to in
division (A) of this section
,
multiplied by a fraction, no greater than one, the numerator of which
is the rate of the tax levied by the county under section 322.02 of
the Revised Code on the effective date of this section and the
denominator of which is the total rate of the tax,
shall be deposited in the county general fund to be expended for any
purpose for which general fund moneys of the county may be used,
including the acquisition or construction of permanent improvements,
or in the bond retirement fund for the payment of debt service
charges on notes or bonds of the county issued for the acquisition or
construction of permanent improvements. The amounts to be deposited
in each of the funds shall be determined by the board of county
commissioners.
(C)
Any remaining balance, after the transfers in divisions (A) and (B)
of this section, shall be deposited in a fund that the county
treasurer shall create in the county treasury called the county
housing fund. The board of county commissioners shall use money in
that fund for any of the following purposes:
(1)
Low-income housing;
(2)
First-time home buyer assistance;
(3)
Disability housing;
(4)
Transition housing.
Sec.
322.06.
(A)
For the purpose of paying the costs of enforcing and administering
the tax
and
,
providing
additional general revenue for the county
,
and funding housing initiatives
,
any county may levy and collect a tax to be known as the manufactured
home transfer tax on each certificate of title that conveys, by
resale on or after January 1, 2000, a used manufactured home or used
mobile home, as defined in division (A)(6) of section 5739.0210 of
the Revised Code, located wholly or partially within the boundaries
of the county.
(B)
The tax shall be assessed at a rate equal to the real property
transfer tax rate of the county as adopted and levied by the county
pursuant to section 322.02 of the Revised Code.
(C)
Except as provided in division (B) of section 322.07 of the Revised
Code, the manufactured home transfer tax shall be levied at a uniform
rate. The tax shall be levied pursuant to a resolution adopted by the
board of county commissioners of the county in the manner prescribed
by division (A) of section 322.02 of the Revised Code.
(D)
The tax shall be levied upon the grantor named on the certificate of
title and paid to the auditor of the county in which the home is
located at the time of the delivery of the certificate of title and
shall be for the use of the county.
Section
2.
That
existing sections 322.02, 322.03, and 322.06 of the Revised Code are
hereby repealed.