As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Am. H. B. No. 595 5
1999-2000 6
REPRESENTATIVES D. MILLER-ALLEN-SCHULER-DePIERO- 8
SULLIVAN-JONES-BARRETT-JERSE-ROBINSON-HARTNETT-PERRY 9
_________________________________________________________________ 10
A B I L L
To amend sections 323.151 to 323.157, 323.99, and 12
5715.30 and to enact section 323.159 of the 13
Revised Code to permit occupants of housing 14
cooperatives to apply for the homestead
exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 16
Section 1. That sections 323.151, 323.152, 323.153, 18
323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 be 19
amended and section 323.159 of the Revised Code be enacted to 20
read as follows:
Sec. 323.151. As used in sections 323.151 to 323.157 29
323.159 of the Revised Code: 31
(A) "Homestead" means a EITHER OF THE FOLLOWING: 33
(1) A dwelling, including a unit in a multiple-unit 36
dwelling and a manufactured home or mobile home taxed as real 37
property pursuant to division (B) of section 4503.06 of the 38
Revised Code, owned and occupied as a home by an individual whose 40
domicile is in this state and who has not acquired ownership from 41
a person, other than the individual's spouse, related by 43
consanguinity or affinity for the purpose of qualifying for the 44
real property tax reduction provided in section 323.152 of the 45
Revised Code. The
(2) A UNIT IN A HOUSING COOPERATIVE THAT IS OCCUPIED AS A 47
HOME, BUT NOT OWNED, BY AN INDIVIDUAL WHOSE DOMICILE IS IN THIS 48
STATE.
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THE homestead shall include so much of the land surrounding 51
it, not exceeding one acre, as is reasonably necessary for the 52
use of the dwelling or unit as a home. An owner includes a 53
holder of one of the several estates in fee, a vendee in 54
possession under a purchase agreement or a land contract, a 56
mortgagor, a life tenant, one or more tenants with a right of 58
survivorship, tenants in common, and a settlor of a revocable 59
inter vivos trust holding the title to a homestead occupied by 60
the settlor as of right under the trust. The tax commissioner 61
shall adopt rules for the uniform classification and valuation of 62
real property or portions of real property as homesteads. 63
(B) "Sixty-five years of age or older" means a person who 65
has attained age sixty-four prior to the first day of January of 66
the year of application for reduction in real estate taxes. 67
(C) "Total income" means the adjusted gross income of the 69
owner and the owner's spouse for the year preceding the year in 71
which application for a reduction in taxes is made, as determined 72
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 73
U.S.C.A. 1, as amended, adjusted as follows: 74
(1) Subtract the amount of disability benefits included in 76
adjusted gross income, but not to exceed fifty-two hundred 77
dollars; 78
(2) Add old age and survivors benefits received pursuant 80
to the "Social Security Act" that are not included in adjusted 81
gross income; 82
(3) Add retirement, pension, annuity, or other retirement 84
payments or benefits not included in adjusted gross income; 85
(4) Add tier I and tier II railroad retirement benefits 87
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 88
45 U.S.C.A. 228; 89
(5) Add interest on federal, state, and local government 91
obligations; 92
(6) For a person who received the homestead exemption for 94
a prior year on the basis of being permanently and totally 95
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disabled and whose current application for the exemption is made 96
on the basis of age, subtract the following amount: 97
(a) If the person received disability benefits that were 99
not included in adjusted gross income in the year preceding the 100
first year in which the person applied for the exemption on the 101
basis of age, subtract an amount equal to the disability benefits 102
the person received in that preceding year, to the extent 103
included in total income in the current year and not subtracted 104
under division (C)(1) of this section in the current year; 105
(b) If the person received disability benefits that were 107
included in adjusted gross income in the year preceding the first 108
year in which the person applied for the exemption on the basis 109
of age, subtract an amount equal to the amount of disability 110
benefits that were subtracted pursuant to division (C)(1) of this 111
section in that preceding year, to the extent included in total 112
income in the current year and not subtracted under division
(C)(1) of this section in the current year. 114
Disability benefits that are paid by the department of 116
veterans affairs or a branch of the armed forces of the United 118
States on account of an injury or disability shall not be 119
included in total income.
(D) "Old age and survivors benefits received pursuant to 121
the 'Social Security Act'" or "tier I railroad retirement 122
benefits received pursuant to the 'Railroad Retirement Act'" 123
means: 124
(1) For those persons receiving the homestead exemption 126
for the first time for tax years 1976 and earlier, old age 127
benefits payable under the social security or railroad retirement 128
laws in effect on December 31, 1975, except in those cases where 129
a change in social security or railroad retirement benefits would 130
result in a reduction in income. 131
(2) For those persons receiving the homestead exemption 133
for the first time for tax years 1977 and thereafter, old age 134
benefits payable under the social security or railroad retirement 135
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laws in effect on the last day of the calendar year prior to the 136
year for which the homestead exemption is first received, or, if 137
no such benefits are payable that year, old age benefits payable 138
the first succeeding year in which old age benefits under the 139
social security or railroad retirement laws are payable, except 140
in those cases where a change in social security or railroad 141
retirement benefits results in a reduction in income. 142
(3) The lesser of: 144
(a) Survivors benefits payable under the social security 146
or railroad retirement laws in effect on the last day of the 147
calendar year prior to the year for which the homestead exemption 148
is first received, or, if no such benefits are payable that year, 149
survivors benefits payable the first succeeding year in which 150
survivors benefits are payable; or 151
(b) Old age benefits of the deceased spouse, as determined 153
under division (D)(1) or (2) of this section, upon which the 154
surviving spouse's survivors benefits are based under the social 155
security or railroad retirement laws, except in those cases where 156
a change in benefits would cause a reduction in income. 157
Survivors benefits are those described in division 159
(D)(3)(b) of this section only if the deceased spouse received 160
old age benefits in the year in which the deceased SPOUSE died. 161
If the deceased spouse did not receive old age benefits in the 162
year in which the deceased spouse died, then survivors benefits 163
are those described in division (D)(3)(a) of this section. 164
(E) "Permanently and totally disabled" means a person who 166
has, on the first day of January of the year of application for 167
reduction in real estate taxes, some impairment in body or mind 168
that makes the person unfit to work at any substantially 169
remunerative employment which THAT the person is reasonably able 171
to perform and which THAT will, with reasonable probability, 174
continue for an indefinite period of at least twelve months 175
without any present indication of recovery therefrom or has been 176
certified as permanently and totally disabled by a state or 177
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federal agency having the function of so classifying persons. 178
(F) "HOUSING COOPERATIVE" MEANS A HOUSING COMPLEX OF AT 180
LEAST TWO HUNDRED FIFTY UNITS THAT IS OWNED AND OPERATED BY A 181
NONPROFIT CORPORATION THAT ISSUES A SHARE OF THE CORPORATION'S 182
STOCK TO AN INDIVIDUAL, ENTITLING THE INDIVIDUAL TO LIVE IN A 183
UNIT OF THE COMPLEX, AND COLLECTS A MONTHLY MAINTENANCE FEE FROM 184
THE INDIVIDUAL TO MAINTAIN, OPERATE, AND PAY THE TAXES OF THE 185
COMPLEX.
Sec. 323.152. In addition to the reduction in taxes 194
required under section 319.302 of the Revised Code, taxes shall 195
be reduced as provided in divisions (A) and (B) of this section. 197
(A)(1) Division (A) of this section applies to any of the 200
following:
(a) A person who is permanently and totally disabled; 202
(b) A person who is sixty-five years of age or older; 204
(c) A person who is the surviving spouse of a deceased 206
person who was permanently and totally disabled or sixty-five 207
years of age or older and who applied and qualified for a 208
reduction in taxes under this division in the year of death, 209
provided the surviving spouse is at least fifty-nine but not 210
sixty-five or more years of age on the date the deceased spouse 211
dies.
(2) Real property taxes on a homestead owned and occupied, 213
OR A HOMESTEAD IN A HOUSING COOPERATIVE OCCUPIED, by a person to 215
whom division (A) of this section applies shall be further 216
reduced for each year for which the owner obtains a certificate 217
of reduction from the county auditor under section 323.154 of the 218
Revised Code OR FOR WHICH THE OCCUPANT OBTAINS A CERTIFICATE OF 219
REDUCTION IN ACCORDANCE WITH SECTION 323.159 OF THE REVISED CODE. 221
The reduction shall equal the amount obtained by multiplying the 223
tax rate for the tax year for which the certificate is issued by 224
the reduction in taxable value shown in the following schedule: 225
Reduce Taxable Value 227
Total Income by the Lesser of: 229
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$11,900 or less $5,000 or seventy-five per cent 232
More than $11,900 but not $3,000 or sixty per cent 234
more than $17,500
More than $17,500 but not $1,000 or twenty-five per cent 236
more than $23,000
More than $23,000 -0- 238
(3) Each calendar year beginning in 1999, the tax 242
commissioner shall adjust the foregoing schedule by completing 243
the following steps:
(a) Determine the percentage increase in the gross 245
domestic product deflator determined by the bureau of economic 246
analysis of the United States department of commerce from the 249
first day of July of the preceding calendar year to the last day 250
of June of the current calendar year; 252
(b) Multiply that percentage increase by each of the total 255
income amounts, and by each dollar amount by which taxable value
is reduced, for the current tax year; 256
(c) Add the resulting product to each of the total income 259
amounts, and to each of the dollar amounts by which taxable value
is reduced, for the current tax year; 260
(d) Round the resulting sum to the nearest multiple of one 263
hundred dollars.
The commissioner shall certify the amounts resulting from 265
the adjustment to each county auditor not later than the first 266
day of December each year. The certified amounts apply to the 268
following tax year. The commissioner shall not make the 269
adjustment in any calendar year in which the amounts resulting 270
from the adjustment would be less than the total income amounts, 271
or less than the dollar amounts by which taxable value is 272
reduced, for the current tax year.
(B) Real property taxes on any homestead, and manufactured 274
home taxes on any manufactured or mobile home on which a 275
manufactured home tax is assessed pursuant to division (D)(2) of 276
section 4503.06 of the Revised Code, shall be reduced for each 277
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year for which the owner obtains a certificate of reduction from 279
the county auditor under section 323.154 of the Revised Code. 280
The amount of the reduction shall equal one-fourth of the amount 281
by which the taxes charged and payable on the homestead or the 282
manufactured or mobile home are reduced for such year under 283
section 319.302 of the Revised Code. 284
(C) The reductions granted by this section do not apply to 286
special assessments or respread of assessments levied against the 287
homestead, and if there is a transfer of ownership subsequent to 288
the filing of an application for a reduction in taxes, such 289
reductions are not forfeited for such year by virtue of such 290
transfer. 291
(D) The reductions in taxable value referred to in this 293
section shall be applied solely as a factor for the purpose of 294
computing the reduction of taxes under this section and shall not 295
affect the total value of property in any subdivision or taxing 296
district as listed and assessed for taxation on the tax lists and 297
duplicates, or any direct or indirect limitations on indebtedness 298
of a subdivision or taxing district. If after application of 299
sections 5705.31 and 5705.32 of the Revised Code, including the 300
allocation of all levies within the ten-mill limitation to debt 301
charges to the extent therein provided, there would be 302
insufficient funds for payment of debt charges not provided for 303
by levies in excess of the ten-mill limitation, the reduction of 304
taxes provided for in sections 323.151 to 323.157 323.159 of the 306
Revised Code, shall be proportionately adjusted to the extent 307
necessary to provide such funds from levies within the ten-mill 308
limitation.
(E) No reduction shall be made on the taxes due on the 310
homestead of any person convicted of violating division (C) or 311
(D) of section 323.153 of the Revised Code for a period of three 312
years following the conviction. 313
Sec. 323.153. (A) To obtain a reduction in real property 324
taxes under division (A) or (B) of section 323.152 of the Revised 325
8
Code or in manufactured home taxes under division (B) of section 326
323.152 of the Revised Code, the owner shall file an application 327
with the county auditor of the county in which the owner's 328
homestead is located.
TO OBTAIN A REDUCTION IN REAL PROPERTY TAXES UNDER DIVISION 330
(A) OF SECTION 323.152 OF THE REVISED CODE, THE OCCUPANT OF A 331
HOMESTEAD IN A HOUSING COOPERATIVE SHALL FILE AN APPLICATION WITH 333
THE NONPROFIT CORPORATION THAT OWNS AND OPERATES THE HOUSING 334
COOPERATIVE, IN ACCORDANCE WITH THIS PARAGRAPH. NOT LATER THAN 335
THE FIRST DAY OF MARCH EACH YEAR, THE CORPORATION SHALL OBTAIN 337
APPLICATIONS FROM THE COUNTY AUDITOR'S OFFICE AND PROVIDE ONE TO 338
EACH NEW OCCUPANT. NOT LATER THAN THE FIRST DAY OF MAY, ANY 339
OCCUPANT WHO MAY BE ELIGIBLE FOR A REDUCTION IN TAXES UNDER 341
DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE SHALL SUBMIT 342
THE COMPLETED APPLICATION TO THE CORPORATION. NOT LATER THAN THE 344
FIFTEENTH DAY OF MAY, THE CORPORATION SHALL FILE ALL COMPLETED 346
APPLICATIONS, AND THE INFORMATION REQUIRED BY DIVISION (B) OF 347
SECTION 323.159 OF THE REVISED CODE, WITH THE COUNTY AUDITOR OF 349
THE COUNTY IN WHICH THE OCCUPANTS' HOMESTEADS ARE LOCATED.
CONTINUING APPLICATIONS SHALL BE FURNISHED TO AN OCCUPANT IN THE 350
MANNER PROVIDED IN DIVISION (C)(4) OF THIS SECTION. 352
(1) An application for reduction based upon a physical 354
disability shall be accompanied by a certificate signed by a 355
physician, and an application for reduction based upon a mental 356
disability shall be accompanied by a certificate signed by a 357
physician or psychologist licensed to practice in this state, 358
attesting to the fact that the applicant is permanently and 359
totally disabled. The certificate shall be in a form that the 360
tax commissioner requires and shall include the definition of 361
permanently and totally disabled as set forth in section 323.151 362
of the Revised Code. An application for reduction based upon a 363
disability certified as permanent and total by a state or federal 364
agency having the function of so classifying persons shall be 365
accompanied by a certificate from that agency. Such an 366
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application constitutes a continuing application for a reduction 367
in taxes for each year in which the dwelling is the applicant's 368
homestead and the amount of the reduction in taxable value to 369
which the applicant is entitled does not exceed either the amount 371
or percentage of the reduction to which the applicant was 372
entitled for the year in which the application was first filed. 374
(2) An application for a reduction in taxes under division 376
(B) of section 323.152 of the Revised Code shall be filed only if 378
the homestead or manufactured or mobile home was transferred in 379
the preceding year or did not qualify for and receive the 380
reduction in taxes under that division for the preceding tax 381
year. The application for homesteads transferred in the 382
preceding year shall be incorporated into any form used by the 384
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 385
Revised Code, and shall contain a statement that failure by the 387
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 388
owner from receiving the reduction in taxes until a proper 389
application is filed within the period prescribed by division 390
(A)(3) of this section. Such an application constitutes a 391
continuing application for a reduction in taxes for each year in 392
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 394
division (A)(1) or (2) or notification under division (C) of this 395
section after a certificate of reduction has been issued under 396
section 323.154 of the Revised Code, OR FAILURE TO RECEIVE A NEW 397
APPLICATION FILED UNDER DIVISION (A)(1) OR NOTIFICATION UNDER 399
DIVISION (C) OF THIS SECTION AFTER A CERTIFICATE OF REDUCTION HAS 400
BEEN ISSUED UNDER SECTION 323.159 OF THE REVISED CODE, is 403
prima-facie evidence that the original applicant is entitled to 404
the reduction in taxes calculated on the basis of the information 405
contained in the original application. The original application 406
and any subsequent application, including any late application, 407
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shall be in the form of a signed statement and shall be filed 408
after the first Monday in January and not later than the first 409
Monday in June. The original application and any subsequent 410
application for a reduction in real property taxes shall be filed 411
in the year for which the reduction is sought. The original 412
application and any subsequent application for a reduction in 413
manufactured home taxes shall be filed in the year preceding the
year for which the reduction is sought. The statement shall be 414
on a form, devised and supplied by the tax commissioner, which 416
shall require no more information than is necessary to establish 417
the applicant's eligibility for the reduction in taxes and the 418
amount of the reduction, and, FOR A CERTIFICATE OF REDUCTION 419
ISSUED UNDER SECTION 323.154 OF THE REVISED CODE, shall include 421
an affirmation by the applicant that ownership of the homestead 422
was not acquired from a person, other than a the applicant's
spouse, related to the owner by consanguinity or affinity for the 423
purpose of qualifying for the real property or manufactured home 424
tax reduction provided for in division (A) or (B) of section 425
323.152 of the Revised Code. The form shall contain a statement 426
that conviction of willfully falsifying information to obtain a 427
reduction in taxes or failing to comply with division (C) of this 428
section results in the revocation of the right to the reduction 429
for a period of three years. In the case of an application for a 430
reduction in taxes under division (A) of section 323.152 of the 431
Revised Code, the form shall contain a statement that signing the 432
application constitutes a delegation of authority by the 433
applicant to the county auditor to examine any financial records 434
relating to income earned by the applicant as stated on the 435
application for the purpose of determining a possible violation 436
of division (D) or (E) of this section. 437
(B) A late application for a tax reduction for the year 439
preceding the year in which an original application is filed, or 440
for a reduction in manufactured home taxes for the year in which 441
an original application is filed, may be filed with the original 442
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application. If the county auditor determines the information 444
contained in the late application is correct, the auditor shall 445
determine the amount of the reduction in taxes to which the 446
applicant would have been entitled for the preceding tax year had 447
the applicant's application been timely filed and approved in 448
that year.
The amount of such reduction shall be treated by the 450
auditor as an overpayment of taxes by the applicant and shall be 451
refunded in the manner prescribed in section 5715.22 of the 452
Revised Code for making refunds of overpayments. On the first 453
day of July of each year, the county auditor shall certify the 454
total amount of the reductions in taxes made in the current year 455
under this division to the tax commissioner, who shall treat the 456
full amount thereof as a reduction in taxes for the preceding tax 457
year and shall make reimbursement to the county therefor in the 458
manner prescribed by section 323.156 of the Revised Code, from 459
money appropriated for that purpose. 460
(C)(1) If, in any year after an application has been filed 462
under division (A)(1) or (2) of this section, the owner does not 464
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 466
qualifies for a reduction in taxes that is to be based upon a 467
reduction in taxable value less than either the percentage or 468
amount of the reduction in taxable value to which the owner was 469
entitled in the year the application was filed, the owner shall 470
notify the county auditor that the owner is not qualified for a 471
reduction in taxes or file a new application under division 472
(A)(1) or (2) of this section. If 473
(2) IF, IN ANY YEAR AFTER AN APPLICATION HAS BEEN FILED 475
UNDER DIVISION (A)(1) OF THIS SECTION, THE OCCUPANT OF A 476
HOMESTEAD IN A HOUSING COOPERATIVE DOES NOT QUALIFY FOR A 477
REDUCTION IN TAXES ON THE HOMESTEAD, THE OCCUPANT SHALL NOTIFY 479
THE COUNTY AUDITOR THAT THE OCCUPANT IS NOT QUALIFIED FOR A
REDUCTION IN TAXES OR FILE A NEW APPLICATION UNDER DIVISION 481
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(A)(1) OF THIS SECTION.
(3) IF the county auditor or county treasurer discovers 483
that the owner of property not entitled to the reduction in taxes 484
under division (B) of section 323.152 of the Revised Code failed 486
to notify the county auditor as required by this paragraph 487
DIVISION (C)(1) OF THIS SECTION, a charge shall be imposed 489
against the property in the amount by which taxes were reduced 490
under that division for each tax year the county auditor
ascertains that the property was not entitled to the reduction 491
and was owned by the current owner. Interest shall accrue in the 492
manner prescribed by division (B) of section 323.121 of the 494
Revised Code on the amount by which taxes were reduced for each 495
such tax year as if the reduction became delinquent taxes at the 496
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 498
notify the owner, by ordinary mail, of the charge, of the owner's 499
right to appeal the charge, and of the manner in which the owner 500
may appeal. The owner may appeal the imposition of the charge 501
and interest by filing an appeal with the county board of 502
revision not later than the last day prescribed for payment of 503
real and public utility property taxes under section 323.12 of 504
the Revised Code following receipt of the notice and occurring at 506
least ninety days after receipt of the notice. The appeal shall 507
be treated in the same manner as a complaint relating to the 508
valuation or assessment of real property under Chapter 5715. of 509
the Revised Code. The charge and any interest shall be collected 511
as other delinquent taxes.
(4) Each year during January, the county auditor shall 513
furnish by ordinary mail a continuing application to each person 514
issued a certificate of reduction under section 323.154 OR 515
323.159 of the Revised Code with respect to a reduction in taxes 517
under division (A) of section 323.152 of the Revised Code. The 518
continuing application shall be used to report changes in total 519
income that would have the effect of increasing or decreasing the 520
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reduction in taxable value to which the owner PERSON is entitled, 521
changes in ownership OR OCCUPANCY of the homestead, including 523
changes in or revocation of a revocable inter vivos trust, 524
changes in disability, and other changes in the information 525
earlier furnished the auditor relative to the reduction in taxes 526
on the property. The continuing application shall be returned to 527
the auditor not later than the first Monday in June; provided, 528
that if such changes do not affect the status of the homestead 529
exemption or the amount of the reduction to which the owner is 530
entitled under division (A) of section 323.152 of the Revised 531
Code OR TO WHICH THE OCCUPANT IS ENTITLED UNDER SECTION 323.159 532
OF THE REVISED CODE, the application does not need to be 534
returned. 535
(5) Each year during February, the county auditor, except 537
as otherwise provided in this paragraph, shall furnish by 540
ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead or a 541
manufactured or mobile home that transferred during the preceding 542
calendar year and that qualified for and received a reduction in 543
taxes under division (B) of section 323.152 of the Revised Code 544
for the preceding tax year. In order to receive the reduction 545
under that division, the owner shall file the application with 546
the county auditor not later than the first Monday in June. If 547
the application is not timely filed, the auditor shall not grant 548
a reduction in taxes for the homestead for the current year, and 549
shall notify the owner that the reduction in taxes has not been 550
granted, in the same manner prescribed under section 323.154 of 551
the Revised Code for notification of denial of an application. 552
Failure of an owner to receive an application does not excuse the 553
failure of the owner to file an original application. The county 555
auditor is not required to furnish an application under this 556
paragraph for any homestead for which application has previously 557
been made on a form incorporated into any form used by the county 558
auditor to administer the tax law in respect to the conveyance of 559
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real property, and an owner who previously has applied on such a 560
form is not required to return an application furnished under 561
this paragraph.
(D) No person shall knowingly make a false statement for 563
the purpose of obtaining a reduction in the person's real 564
property or manufactured home taxes under section 323.152 of the 565
Revised Code.
(E) No person shall knowingly fail to notify the county 567
auditor of changes required by division (C) of this section that 568
have the effect of maintaining or securing a reduction in taxable 569
value of homestead property or a reduction in taxes in excess of 570
the reduction allowed under section 323.152 of the Revised Code. 571
(F) No person shall knowingly make a false statement or 573
certification attesting to any person's physical or mental 574
condition for purposes of qualifying such person for tax relief 575
pursuant to sections 323.151 to 323.157 323.159 of the Revised 576
Code. 577
Sec. 323.154. On or before the day the county auditor has 586
completed the duties imposed by sections 319.30 to 319.302 of the 587
Revised Code, the auditor shall issue a certificate of reduction 589
in taxes in triplicate for each person who has complied with 590
section 323.153 of the Revised Code and whose homestead, AS
DEFINED IN DIVISION (A)(1) OF SECTION 323.151 OF THE REVISED 592
CODE, or manufactured or mobile home the auditor finds is 594
entitled to a reduction in real property or manufactured home
taxes for that year under section 323.152 of the Revised Code. 596
In EXCEPT AS PROVIDED IN SECTION 323.159 OF THE REVISED CODE, IN 597
the case of a homestead entitled to a reduction under division 598
(A) of that section, the certificate shall state the taxable 599
value of the homestead on the first day of January of that year, 600
the amount of the reduction in taxable value and the total 601
reduction in taxes for that year under that section, the tax rate 602
that is applicable against such homestead for that year, and any 603
other information the tax commissioner requires. In the case of 604
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a homestead or a manufactured or mobile home entitled to a 605
reduction under division (B) of that section, the certificate 607
shall state the total amount of the reduction in taxes for that 608
year under that section and any other information the tax 609
commissioner requires. The certificate for reduction in taxes 610
shall be on a form approved by the commissioner. Upon issuance 611
of such a certificate, the county auditor shall forward one copy 612
and the original to the county treasurer and retain one copy. 613
The county auditor ALSO shall also record the amount of reduction 614
in taxes in the appropriate column on the general tax list and 615
duplicate of real and public utility property and on the
manufactured home tax list. 616
If an application, late application, or continuing 618
application is not approved, or if the county auditor otherwise 619
determines that a homestead or a manufactured or mobile home does 620
not qualify for a reduction in taxes under division (A) or (B) of 622
section 323.152 of the Revised Code, the auditor shall notify the 623
applicant of the reasons for denial not later than the first 624
Monday in October. If an applicant believes that the application 625
for reduction has been improperly denied or that the reduction is 627
for less than that to which the applicant is entitled, the 628
applicant may file an appeal with the county board of revision 629
not later than the date of closing of the collection for the 630
first half of real and public utility property taxes or 631
manufactured home taxes. The appeal shall be treated in the same 633
manner as a complaint relating to the valuation or assessment of 634
real property under Chapter 5715. of the Revised Code. 635
Sec. 323.155. The county treasurer shall retain the 644
original certificate of reduction in taxes ISSUED UNDER SECTION 645
323.154 OF THE REVISED CODE and forward the copy to the person to 646
whom the certificate is issued, along with the tax bill submitted 647
pursuant to section 323.13 of the Revised Code or the advance 649
payment certificate submitted pursuant to section 4503.061 of the 650
Revised Code. Such
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THE COUNTY TREASURER SHALL RETAIN THE ORIGINAL CERTIFICATE 652
OF REDUCTION ISSUED UNDER SECTION 323.159 OF THE REVISED CODE AND 654
FORWARD A COPY TO THE PERSON TO WHOM THE CERTIFICATE IS ISSUED, 655
AND A COPY TO THE NONPROFIT CORPORATION THAT OWNS AND OPERATES 656
THE HOUSING COOPERATIVE IN WHICH THE PERSON IS AN OCCUPANT, ALONG 657
WITH THE CORPORATION'S TAX BILL SUBMITTED PURSUANT TO SECTION 658
323.13 OF THE REVISED CODE. 659
THE tax bill shall indicate the net amount of taxes due 662
following the reductions in taxes under sections 319.301,
319.302, and 323.152 of the Revised Code. 663
Any reduction in taxes under this section shall be 665
disregarded as income or resources in determining eligibility for 666
any program or calculating any payment under Title LI of the 667
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 676
taxes under divisions (A) and (C) of section 321.24 of the 677
Revised Code, the county treasurer shall certify to the tax 678
commissioner one-half of the total amount of taxes on real 679
property that were reduced pursuant to section 323.152 of the 680
Revised Code for the preceding tax year, and one-half of the 681
total amount of taxes on manufactured and mobile homes that were 682
reduced pursuant to division (B) of section 323.152 of the 683
Revised Code for the current tax year, as evidenced by the 685
certificates of reduction and the tax duplicate certified to the 686
county treasurer by the county auditor. The commissioner, within 688
thirty days of the receipt of such certification, shall provide 689
for payment to the county treasurer, from the general revenue 690
fund, of the amount certified, which shall be credited upon 691
receipt to the county's undivided income tax fund, and an amount 692
equal to two per cent of the amount by which taxes were reduced, 693
which shall be credited upon receipt to the county general fund 694
as a payment, in addition to the fees and charges authorized by 695
sections 319.54 and 321.26 of the Revised Code, to the county 696
auditor and treasurer for the costs of administering the 697
17
exemption provided under sections 323.151 to 323.157 323.159 of 698
the Revised Code.
Immediately upon receipt of funds into the county undivided 700
income tax fund under this section, the auditor shall distribute 701
the full amount thereof among the taxing districts in the county 702
as though the total had been paid as taxes by each person for 703
whom taxes were reduced under sections 323.151 to 323.157 323.159 705
of the Revised Code. 706
Sec. 323.157. Each county treasurer and county auditor 715
shall employ the assistants, clerks, and other employees 716
necessary to carry out the duties imposed by sections 323.151 to 717
323.157 323.159 of the Revised Code. The tax commissioner shall 719
promulgate rules necessary to facilitate the reduction of taxes 720
on homesteads, reimbursement by the state, the determination of
"total income," and the administration of sections 323.151 to 721
323.157 323.159 of the Revised Code. 723
Sec. 323.159. (A) AS USED IN THIS SECTION: 725
(1) "APPLICANT" MEANS THE PERSON WHO OCCUPIES A HOMESTEAD 727
IN A HOUSING COOPERATIVE. 728
(2) "HOMESTEAD" HAS THE SAME MEANING AS IN DIVISION (A)(2) 730
OF SECTION 323.151 OF THE REVISED CODE. 731
(B) NOT LATER THAN THE FIRST DAY OF MAY EACH YEAR, ANY 733
NONPROFIT CORPORATION THAT OWNS AND OPERATES A HOUSING 735
COOPERATIVE SHALL DETERMINE THE AMOUNT OF PROPERTY TAXES IT PAID 736
FOR THE HOUSING COOPERATIVE FOR THE PRECEDING TAX YEAR AND SHALL 737
ATTRIBUTE TO EACH HOMESTEAD IN THE HOUSING COOPERATIVE A PORTION 738
OF THE TOTAL PROPERTY TAXES AS IF THE HOMESTEAD'S OCCUPANT PAID 739
THE TAXES. THE TAXES ATTRIBUTED TO EACH HOMESTEAD SHALL BE BASED 740
ON THE PERCENTAGE THAT THE SQUARE FOOTAGE OF THE HOMESTEAD IS OF 741
THE TOTAL SQUARE FOOTAGE OF THE HOUSING COOPERATIVE AND ON OTHER 742
REASONABLE FACTORS THAT REFLECT THE VALUE OF THE HOMESTEAD. NOT 743
LATER THAN THE FIFTEENTH DAY OF MAY EACH YEAR, THE CORPORATION 744
SHALL FILE THIS INFORMATION WITH THE COUNTY AUDITOR, ALONG WITH 745
ANY APPLICATIONS SUBMITTED TO IT UNDER DIVISION (A) OF SECTION 746
18
323.153 OF THE REVISED CODE. NO NONPROFIT CORPORATION THAT OWNS 747
AND OPERATES A HOUSING COOPERATIVE SHALL FAIL TO FILE WITH THE 748
COUNTY AUDITOR THE INFORMATION REQUIRED BY THIS DIVISION AND 749
DIVISION (A) OF SECTION 323.153 OF THE REVISED CODE. 750
(C) ON OR BEFORE THE DAY THE COUNTY AUDITOR HAS COMPLETED 752
THE DUTIES IMPOSED BY SECTIONS 319.30 TO 319.302 OF THE REVISED 754
CODE, THE AUDITOR SHALL ISSUE A CERTIFICATE OF REDUCTION IN TAXES 755
FOR EACH APPLICANT WHO HAS COMPLIED WITH SECTION 323.153 OF THE 757
REVISED CODE AND WHOSE HOMESTEAD THE AUDITOR FINDS IS ENTITLED TO 758
A REDUCTION IN REAL PROPERTY TAXES FOR THAT YEAR UNDER DIVISION 759
(A) OF SECTION 323.152 OF THE REVISED CODE. THE COUNTY AUDITOR 760
SHALL CALCULATE THE TAXABLE VALUE OF EACH APPLICANT'S HOMESTEAD 762
AS IF THE HOMESTEAD WAS OWNED BY THE APPLICANT AND SHALL USE THE 763
INFORMATION PROVIDED BY THE NONPROFIT CORPORATION UNDER DIVISION 764
(B) OF THIS SECTION TO DETERMINE THE REDUCTION IN TAXABLE VALUE 765
TO BE ATTRIBUTED TO THE HOMESTEAD. 766
THE CERTIFICATE SHALL STATE THE TAXABLE VALUE, ON THE FIRST 768
DAY OF JANUARY OF THAT YEAR, ATTRIBUTED TO EACH HOMESTEAD IN THE 769
HOUSING COOPERATIVE; THE REDUCTION IN TAXABLE VALUE AND REDUCTION 770
IN TAXES ATTRIBUTED TO THE HOMESTEAD; THE TOTAL AMOUNT OF THE 772
REDUCTION IN TAXABLE VALUE FOR THE HOUSING COOPERATIVE BASED ON 773
ALL CERTIFICATES ISSUED UNDER THIS SECTION FOR HOMESTEADS IN THE 774
HOUSING COOPERATIVE; THE NONPROFIT CORPORATION'S TOTAL REDUCTION 775
IN TAXES FOR THAT YEAR UNDER DIVISION (A) OF SECTION 323.152 OF 776
THE REVISED CODE; THE TAX RATE THAT IS APPLICABLE AGAINST THE 778
HOUSING COOPERATIVE FOR THAT YEAR; AND ANY OTHER INFORMATION THE 779
TAX COMMISSIONER REQUIRES. THE COUNTY AUDITOR SHALL PREPARE 780
THREE COPIES OF THE ORIGINAL CERTIFICATE. UPON THE ISSUANCE OF
SUCH A CERTIFICATE, THE COUNTY AUDITOR SHALL FORWARD TWO COPIES 781
AND THE ORIGINAL TO THE COUNTY TREASURER AND RETAIN ONE COPY. 782
THE COUNTY AUDITOR ALSO SHALL RECORD THE AMOUNT OF REDUCTION IN 783
TAXES IN THE APPROPRIATE COLUMN ON THE GENERAL TAX LIST AND 784
DUPLICATE OF REAL AND PUBLIC UTILITY PROPERTY. 785
(D) ON RECEIPT OF THE NOTICE FROM THE COUNTY AUDITOR UNDER 787
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DIVISION (C) OF THIS SECTION, THE NONPROFIT CORPORATION THAT OWNS 788
AND OPERATES THE HOUSING COOPERATIVE SHALL REDUCE THE MONTHLY 789
MAINTENANCE FEE FOR EACH HOMESTEAD FOR WHICH AN APPLICANT 791
RECEIVED A CERTIFICATE OF REDUCTION UNDER THIS SECTION FOR THE 792
YEAR FOLLOWING THE YEAR FOR WHICH THE CERTIFICATE WAS ISSUED. 793
THE REDUCTION IN THE MONTHLY MAINTENANCE FEE SHALL EQUAL 794
ONE-TWELFTH OF THE REDUCTION IN TAXES ATTRIBUTED TO THE HOMESTEAD 795
BY THE COUNTY AUDITOR UNDER DIVISION (C) OF THIS SECTION. 796
(E) IF AN APPLICATION, LATE APPLICATION, OR CONTINUING 798
APPLICATION IS NOT APPROVED, OR IF THE COUNTY AUDITOR OTHERWISE 799
DETERMINES THAT A HOMESTEAD DOES NOT QUALIFY FOR A REDUCTION IN 800
TAXES UNDER DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE, 802
THE AUDITOR SHALL NOTIFY THE APPLICANT, AND THE NONPROFIT 803
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE, OF 805
THE REASONS FOR DENIAL NOT LATER THAN THE FIRST MONDAY IN 807
OCTOBER. IF THE APPLICANT BELIEVES THAT THE APPLICATION FOR 808
REDUCTION HAS BEEN IMPROPERLY DENIED, OR THE NONPROFIT
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE 809
BELIEVES THAT THE REDUCTION IS FOR LESS THAN THAT TO WHICH THE 810
HOUSING COOPERATIVE IS ENTITLED, THE APPLICANT OR HOUSING 811
COOPERATIVE, RESPECTIVELY, MAY FILE AN APPEAL WITH THE COUNTY 812
BOARD OF REVISION NOT LATER THAN THE DATE OF CLOSING OF THE 813
COLLECTION FOR THE FIRST HALF OF REAL AND PUBLIC UTILITY PROPERTY 814
TAXES. THE APPEAL SHALL BE TREATED IN THE SAME MANNER AS A 815
COMPLAINT RELATING TO THE VALUATION OR ASSESSMENT OF REAL 816
PROPERTY UNDER CHAPTER 5715. OF THE REVISED CODE. 817
Sec. 323.99. Whoever violates division (D), (E), or (F) of 826
section 323.153 OR DIVISION (B) OF SECTION 323.159 of the Revised 828
Code is guilty of a misdemeanor of the fourth degree.
Sec. 5715.30. The tax commissioner shall prescribe for and 837
furnish to all county boards of revision, county auditors, and 838
county treasurers blank forms for all oaths of office, 839
statements, returns, reports, tax lists and duplicates, 840
abstracts, records of proceedings, complaints, notices of appeal, 841
20
tax bills, receipts, and all other documents, files, and records 842
authorized or required by any law which relates to the 843
assessment, levy, or collection of taxes or the reduction of 844
taxes or by any rules, orders, or instructions of the 845
commissioner. The commissioner shall prescribe a form for tax 846
lists and duplicates to insure proper administration of sections 847
319.301, 319.302, and 323.151 to 323.157 323.159 of the Revised 849
Code. The commissioner shall prescribe and furnish blank forms 850
of records and papers for all proceedings and official actions 851
authorized or required by any law which relates to the 852
assessment, levy, or collection of taxes or by any rules, orders, 853
or instruction of the commissioner. Auditors, treasurers, all 854
other officers, and all persons required to list property for 855
taxation shall use true copies of such blank forms. 856
Section 2. That existing sections 323.151, 323.152, 858
323.153, 323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 859
of the Revised Code are hereby repealed. 860
Section 3. Section 323.153 of the Revised Code is 862
presented in this act as a composite of the section as amended by 863
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 864
of the 122nd General Assembly, with the new language of none of 866
the acts shown in capital letters. This is in recognition of the 867
principle stated in division (B) of section 1.52 of the Revised 868
Code that such amendments are to be harmonized where not 869
substantively irreconcilable and constitutes a legislative 870
finding that such is the resulting version in effect prior to the 871
effective date of this act.