As Passed by the House 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
SYKES-VERICH-FLANNERY-BOYD-PRINGLE-REDFERN-SUTTON- 10
PATTON-GERBERRY-BRITTON-LOGAN-WILLAMOWSKI-ASLANIDES- 11
GOODING-CAREY-DAMSCHRODER-KILBANE-ROBERTS-FORD-J. BEATTY- 12
ROMAN-BENDER-SALERNO-BARNES-STEVENS 13
_________________________________________________________________ 14
A B I L L
To amend sections 323.151 to 323.157, 323.99, and 16
5715.30 and to enact section 323.159 of the 17
Revised Code to permit occupants of housing 18
cooperatives to apply for the homestead
exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That sections 323.151, 323.152, 323.153, 22
323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 be 23
amended and section 323.159 of the Revised Code be enacted to 24
read as follows:
Sec. 323.151. As used in sections 323.151 to 323.157 33
323.159 of the Revised Code: 35
(A) "Homestead" means a EITHER OF THE FOLLOWING: 37
(1) A dwelling, including a unit in a multiple-unit 40
dwelling and a manufactured home or mobile home taxed as real 41
property pursuant to division (B) of section 4503.06 of the 42
Revised Code, owned and occupied as a home by an individual whose 44
domicile is in this state and who has not acquired ownership from 45
a person, other than the individual's spouse, related by 47
consanguinity or affinity for the purpose of qualifying for the 48
real property tax reduction provided in section 323.152 of the 49
2
Revised Code. The
(2) A UNIT IN A HOUSING COOPERATIVE THAT IS OCCUPIED AS A 51
HOME, BUT NOT OWNED, BY AN INDIVIDUAL WHOSE DOMICILE IS IN THIS 52
STATE.
THE homestead shall include so much of the land surrounding 55
it, not exceeding one acre, as is reasonably necessary for the 56
use of the dwelling or unit as a home. An owner includes a 57
holder of one of the several estates in fee, a vendee in 58
possession under a purchase agreement or a land contract, a 60
mortgagor, a life tenant, one or more tenants with a right of 62
survivorship, tenants in common, and a settlor of a revocable 63
inter vivos trust holding the title to a homestead occupied by 64
the settlor as of right under the trust. The tax commissioner 65
shall adopt rules for the uniform classification and valuation of 66
real property or portions of real property as homesteads. 67
(B) "Sixty-five years of age or older" means a person who 69
has attained age sixty-four prior to the first day of January of 70
the year of application for reduction in real estate taxes. 71
(C) "Total income" means the adjusted gross income of the 73
owner and the owner's spouse for the year preceding the year in 75
which application for a reduction in taxes is made, as determined 76
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 77
U.S.C.A. 1, as amended, adjusted as follows: 78
(1) Subtract the amount of disability benefits included in 80
adjusted gross income, but not to exceed fifty-two hundred 81
dollars; 82
(2) Add old age and survivors benefits received pursuant 84
to the "Social Security Act" that are not included in adjusted 85
gross income; 86
(3) Add retirement, pension, annuity, or other retirement 88
payments or benefits not included in adjusted gross income; 89
(4) Add tier I and tier II railroad retirement benefits 91
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 92
45 U.S.C.A. 228; 93
3
(5) Add interest on federal, state, and local government 95
obligations; 96
(6) For a person who received the homestead exemption for 98
a prior year on the basis of being permanently and totally 99
disabled and whose current application for the exemption is made 100
on the basis of age, subtract the following amount: 101
(a) If the person received disability benefits that were 103
not included in adjusted gross income in the year preceding the 104
first year in which the person applied for the exemption on the 105
basis of age, subtract an amount equal to the disability benefits 106
the person received in that preceding year, to the extent 107
included in total income in the current year and not subtracted 108
under division (C)(1) of this section in the current year; 109
(b) If the person received disability benefits that were 111
included in adjusted gross income in the year preceding the first 112
year in which the person applied for the exemption on the basis 113
of age, subtract an amount equal to the amount of disability 114
benefits that were subtracted pursuant to division (C)(1) of this 115
section in that preceding year, to the extent included in total 116
income in the current year and not subtracted under division
(C)(1) of this section in the current year. 118
Disability benefits that are paid by the department of 120
veterans affairs or a branch of the armed forces of the United 122
States on account of an injury or disability shall not be 123
included in total income.
(D) "Old age and survivors benefits received pursuant to 125
the 'Social Security Act'" or "tier I railroad retirement 126
benefits received pursuant to the 'Railroad Retirement Act'" 127
means: 128
(1) For those persons receiving the homestead exemption 130
for the first time for tax years 1976 and earlier, old age 131
benefits payable under the social security or railroad retirement 132
laws in effect on December 31, 1975, except in those cases where 133
a change in social security or railroad retirement benefits would 134
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result in a reduction in income. 135
(2) For those persons receiving the homestead exemption 137
for the first time for tax years 1977 and thereafter, old age 138
benefits payable under the social security or railroad retirement 139
laws in effect on the last day of the calendar year prior to the 140
year for which the homestead exemption is first received, or, if 141
no such benefits are payable that year, old age benefits payable 142
the first succeeding year in which old age benefits under the 143
social security or railroad retirement laws are payable, except 144
in those cases where a change in social security or railroad 145
retirement benefits results in a reduction in income. 146
(3) The lesser of: 148
(a) Survivors benefits payable under the social security 150
or railroad retirement laws in effect on the last day of the 151
calendar year prior to the year for which the homestead exemption 152
is first received, or, if no such benefits are payable that year, 153
survivors benefits payable the first succeeding year in which 154
survivors benefits are payable; or 155
(b) Old age benefits of the deceased spouse, as determined 157
under division (D)(1) or (2) of this section, upon which the 158
surviving spouse's survivors benefits are based under the social 159
security or railroad retirement laws, except in those cases where 160
a change in benefits would cause a reduction in income. 161
Survivors benefits are those described in division 163
(D)(3)(b) of this section only if the deceased spouse received 164
old age benefits in the year in which the deceased SPOUSE died. 165
If the deceased spouse did not receive old age benefits in the 166
year in which the deceased spouse died, then survivors benefits 167
are those described in division (D)(3)(a) of this section. 168
(E) "Permanently and totally disabled" means a person who 170
has, on the first day of January of the year of application for 171
reduction in real estate taxes, some impairment in body or mind 172
that makes the person unfit to work at any substantially 173
remunerative employment which THAT the person is reasonably able 175
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to perform and which THAT will, with reasonable probability, 178
continue for an indefinite period of at least twelve months 179
without any present indication of recovery therefrom or has been 180
certified as permanently and totally disabled by a state or 181
federal agency having the function of so classifying persons. 182
(F) "HOUSING COOPERATIVE" MEANS A HOUSING COMPLEX OF AT 184
LEAST TWO HUNDRED FIFTY UNITS THAT IS OWNED AND OPERATED BY A 185
NONPROFIT CORPORATION THAT ISSUES A SHARE OF THE CORPORATION'S 186
STOCK TO AN INDIVIDUAL, ENTITLING THE INDIVIDUAL TO LIVE IN A 187
UNIT OF THE COMPLEX, AND COLLECTS A MONTHLY MAINTENANCE FEE FROM 188
THE INDIVIDUAL TO MAINTAIN, OPERATE, AND PAY THE TAXES OF THE 189
COMPLEX.
Sec. 323.152. In addition to the reduction in taxes 198
required under section 319.302 of the Revised Code, taxes shall 199
be reduced as provided in divisions (A) and (B) of this section. 201
(A)(1) Division (A) of this section applies to any of the 204
following:
(a) A person who is permanently and totally disabled; 206
(b) A person who is sixty-five years of age or older; 208
(c) A person who is the surviving spouse of a deceased 210
person who was permanently and totally disabled or sixty-five 211
years of age or older and who applied and qualified for a 212
reduction in taxes under this division in the year of death, 213
provided the surviving spouse is at least fifty-nine but not 214
sixty-five or more years of age on the date the deceased spouse 215
dies.
(2) Real property taxes on a homestead owned and occupied, 217
OR A HOMESTEAD IN A HOUSING COOPERATIVE OCCUPIED, by a person to 219
whom division (A) of this section applies shall be further 220
reduced for each year for which the owner obtains a certificate 221
of reduction from the county auditor under section 323.154 of the 222
Revised Code OR FOR WHICH THE OCCUPANT OBTAINS A CERTIFICATE OF 223
REDUCTION IN ACCORDANCE WITH SECTION 323.159 OF THE REVISED CODE. 225
The reduction shall equal the amount obtained by multiplying the 227
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tax rate for the tax year for which the certificate is issued by 228
the reduction in taxable value shown in the following schedule: 229
Reduce Taxable Value 231
Total Income by the Lesser of: 233
$11,900 or less $5,000 or seventy-five per cent 236
More than $11,900 but not $3,000 or sixty per cent 238
more than $17,500
More than $17,500 but not $1,000 or twenty-five per cent 240
more than $23,000
More than $23,000 -0- 242
(3) Each calendar year beginning in 1999, the tax 246
commissioner shall adjust the foregoing schedule by completing 247
the following steps:
(a) Determine the percentage increase in the gross 249
domestic product deflator determined by the bureau of economic 250
analysis of the United States department of commerce from the 253
first day of July of the preceding calendar year to the last day 254
of June of the current calendar year; 256
(b) Multiply that percentage increase by each of the total 259
income amounts, and by each dollar amount by which taxable value
is reduced, for the current tax year; 260
(c) Add the resulting product to each of the total income 263
amounts, and to each of the dollar amounts by which taxable value
is reduced, for the current tax year; 264
(d) Round the resulting sum to the nearest multiple of one 267
hundred dollars.
The commissioner shall certify the amounts resulting from 269
the adjustment to each county auditor not later than the first 270
day of December each year. The certified amounts apply to the 272
following tax year. The commissioner shall not make the 273
adjustment in any calendar year in which the amounts resulting 274
from the adjustment would be less than the total income amounts, 275
or less than the dollar amounts by which taxable value is 276
reduced, for the current tax year.
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(B) Real property taxes on any homestead, and manufactured 278
home taxes on any manufactured or mobile home on which a 279
manufactured home tax is assessed pursuant to division (D)(2) of 280
section 4503.06 of the Revised Code, shall be reduced for each 281
year for which the owner obtains a certificate of reduction from 283
the county auditor under section 323.154 of the Revised Code. 284
The amount of the reduction shall equal one-fourth of the amount 285
by which the taxes charged and payable on the homestead or the 286
manufactured or mobile home are reduced for such year under 287
section 319.302 of the Revised Code. 288
(C) The reductions granted by this section do not apply to 290
special assessments or respread of assessments levied against the 291
homestead, and if there is a transfer of ownership subsequent to 292
the filing of an application for a reduction in taxes, such 293
reductions are not forfeited for such year by virtue of such 294
transfer. 295
(D) The reductions in taxable value referred to in this 297
section shall be applied solely as a factor for the purpose of 298
computing the reduction of taxes under this section and shall not 299
affect the total value of property in any subdivision or taxing 300
district as listed and assessed for taxation on the tax lists and 301
duplicates, or any direct or indirect limitations on indebtedness 302
of a subdivision or taxing district. If after application of 303
sections 5705.31 and 5705.32 of the Revised Code, including the 304
allocation of all levies within the ten-mill limitation to debt 305
charges to the extent therein provided, there would be 306
insufficient funds for payment of debt charges not provided for 307
by levies in excess of the ten-mill limitation, the reduction of 308
taxes provided for in sections 323.151 to 323.157 323.159 of the 310
Revised Code, shall be proportionately adjusted to the extent 311
necessary to provide such funds from levies within the ten-mill 312
limitation.
(E) No reduction shall be made on the taxes due on the 314
homestead of any person convicted of violating division (C) or 315
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(D) of section 323.153 of the Revised Code for a period of three 316
years following the conviction. 317
Sec. 323.153. (A) To obtain a reduction in real property 328
taxes under division (A) or (B) of section 323.152 of the Revised 329
Code or in manufactured home taxes under division (B) of section 330
323.152 of the Revised Code, the owner shall file an application 331
with the county auditor of the county in which the owner's 332
homestead is located.
TO OBTAIN A REDUCTION IN REAL PROPERTY TAXES UNDER DIVISION 334
(A) OF SECTION 323.152 OF THE REVISED CODE, THE OCCUPANT OF A 335
HOMESTEAD IN A HOUSING COOPERATIVE SHALL FILE AN APPLICATION WITH 337
THE NONPROFIT CORPORATION THAT OWNS AND OPERATES THE HOUSING 338
COOPERATIVE, IN ACCORDANCE WITH THIS PARAGRAPH. NOT LATER THAN 339
THE FIRST DAY OF MARCH EACH YEAR, THE CORPORATION SHALL OBTAIN 341
APPLICATIONS FROM THE COUNTY AUDITOR'S OFFICE AND PROVIDE ONE TO 342
EACH NEW OCCUPANT. NOT LATER THAN THE FIRST DAY OF MAY, ANY 343
OCCUPANT WHO MAY BE ELIGIBLE FOR A REDUCTION IN TAXES UNDER 345
DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE SHALL SUBMIT 346
THE COMPLETED APPLICATION TO THE CORPORATION. NOT LATER THAN THE 348
FIFTEENTH DAY OF MAY, THE CORPORATION SHALL FILE ALL COMPLETED 350
APPLICATIONS, AND THE INFORMATION REQUIRED BY DIVISION (B) OF 351
SECTION 323.159 OF THE REVISED CODE, WITH THE COUNTY AUDITOR OF 353
THE COUNTY IN WHICH THE OCCUPANTS' HOMESTEADS ARE LOCATED.
CONTINUING APPLICATIONS SHALL BE FURNISHED TO AN OCCUPANT IN THE 354
MANNER PROVIDED IN DIVISION (C)(4) OF THIS SECTION. 356
(1) An application for reduction based upon a physical 358
disability shall be accompanied by a certificate signed by a 359
physician, and an application for reduction based upon a mental 360
disability shall be accompanied by a certificate signed by a 361
physician or psychologist licensed to practice in this state, 362
attesting to the fact that the applicant is permanently and 363
totally disabled. The certificate shall be in a form that the 364
tax commissioner requires and shall include the definition of 365
permanently and totally disabled as set forth in section 323.151 366
9
of the Revised Code. An application for reduction based upon a 367
disability certified as permanent and total by a state or federal 368
agency having the function of so classifying persons shall be 369
accompanied by a certificate from that agency. Such an 370
application constitutes a continuing application for a reduction 371
in taxes for each year in which the dwelling is the applicant's 372
homestead and the amount of the reduction in taxable value to 373
which the applicant is entitled does not exceed either the amount 375
or percentage of the reduction to which the applicant was 376
entitled for the year in which the application was first filed. 378
(2) An application for a reduction in taxes under division 380
(B) of section 323.152 of the Revised Code shall be filed only if 382
the homestead or manufactured or mobile home was transferred in 383
the preceding year or did not qualify for and receive the 384
reduction in taxes under that division for the preceding tax 385
year. The application for homesteads transferred in the 386
preceding year shall be incorporated into any form used by the 388
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 389
Revised Code, and shall contain a statement that failure by the 391
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 392
owner from receiving the reduction in taxes until a proper 393
application is filed within the period prescribed by division 394
(A)(3) of this section. Such an application constitutes a 395
continuing application for a reduction in taxes for each year in 396
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 398
division (A)(1) or (2) or notification under division (C) of this 399
section after a certificate of reduction has been issued under 400
section 323.154 of the Revised Code, OR FAILURE TO RECEIVE A NEW 401
APPLICATION FILED UNDER DIVISION (A)(1) OR NOTIFICATION UNDER 403
DIVISION (C) OF THIS SECTION AFTER A CERTIFICATE OF REDUCTION HAS 404
BEEN ISSUED UNDER SECTION 323.159 OF THE REVISED CODE, is 407
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prima-facie evidence that the original applicant is entitled to 408
the reduction in taxes calculated on the basis of the information 409
contained in the original application. The original application 410
and any subsequent application, including any late application, 411
shall be in the form of a signed statement and shall be filed 412
after the first Monday in January and not later than the first 413
Monday in June. The original application and any subsequent 414
application for a reduction in real property taxes shall be filed 415
in the year for which the reduction is sought. The original 416
application and any subsequent application for a reduction in 417
manufactured home taxes shall be filed in the year preceding the
year for which the reduction is sought. The statement shall be 418
on a form, devised and supplied by the tax commissioner, which 420
shall require no more information than is necessary to establish 421
the applicant's eligibility for the reduction in taxes and the 422
amount of the reduction, and, FOR A CERTIFICATE OF REDUCTION 423
ISSUED UNDER SECTION 323.154 OF THE REVISED CODE, shall include 425
an affirmation by the applicant that ownership of the homestead 426
was not acquired from a person, other than a the applicant's
spouse, related to the owner by consanguinity or affinity for the 427
purpose of qualifying for the real property or manufactured home 428
tax reduction provided for in division (A) or (B) of section 429
323.152 of the Revised Code. The form shall contain a statement 430
that conviction of willfully falsifying information to obtain a 431
reduction in taxes or failing to comply with division (C) of this 432
section results in the revocation of the right to the reduction 433
for a period of three years. In the case of an application for a 434
reduction in taxes under division (A) of section 323.152 of the 435
Revised Code, the form shall contain a statement that signing the 436
application constitutes a delegation of authority by the 437
applicant to the county auditor to examine any financial records 438
relating to income earned by the applicant as stated on the 439
application for the purpose of determining a possible violation 440
of division (D) or (E) of this section. 441
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(B) A late application for a tax reduction for the year 443
preceding the year in which an original application is filed, or 444
for a reduction in manufactured home taxes for the year in which 445
an original application is filed, may be filed with the original 446
application. If the county auditor determines the information 448
contained in the late application is correct, the auditor shall 449
determine the amount of the reduction in taxes to which the 450
applicant would have been entitled for the preceding tax year had 451
the applicant's application been timely filed and approved in 452
that year.
The amount of such reduction shall be treated by the 454
auditor as an overpayment of taxes by the applicant and shall be 455
refunded in the manner prescribed in section 5715.22 of the 456
Revised Code for making refunds of overpayments. On the first 457
day of July of each year, the county auditor shall certify the 458
total amount of the reductions in taxes made in the current year 459
under this division to the tax commissioner, who shall treat the 460
full amount thereof as a reduction in taxes for the preceding tax 461
year and shall make reimbursement to the county therefor in the 462
manner prescribed by section 323.156 of the Revised Code, from 463
money appropriated for that purpose. 464
(C)(1) If, in any year after an application has been filed 466
under division (A)(1) or (2) of this section, the owner does not 468
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 470
qualifies for a reduction in taxes that is to be based upon a 471
reduction in taxable value less than either the percentage or 472
amount of the reduction in taxable value to which the owner was 473
entitled in the year the application was filed, the owner shall 474
notify the county auditor that the owner is not qualified for a 475
reduction in taxes or file a new application under division 476
(A)(1) or (2) of this section. If 477
(2) IF, IN ANY YEAR AFTER AN APPLICATION HAS BEEN FILED 479
UNDER DIVISION (A)(1) OF THIS SECTION, THE OCCUPANT OF A 480
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HOMESTEAD IN A HOUSING COOPERATIVE DOES NOT QUALIFY FOR A 481
REDUCTION IN TAXES ON THE HOMESTEAD, THE OCCUPANT SHALL NOTIFY 483
THE COUNTY AUDITOR THAT THE OCCUPANT IS NOT QUALIFIED FOR A
REDUCTION IN TAXES OR FILE A NEW APPLICATION UNDER DIVISION 485
(A)(1) OF THIS SECTION.
(3) IF the county auditor or county treasurer discovers 487
that the owner of property not entitled to the reduction in taxes 488
under division (B) of section 323.152 of the Revised Code failed 490
to notify the county auditor as required by this paragraph 491
DIVISION (C)(1) OF THIS SECTION, a charge shall be imposed 493
against the property in the amount by which taxes were reduced 494
under that division for each tax year the county auditor
ascertains that the property was not entitled to the reduction 495
and was owned by the current owner. Interest shall accrue in the 496
manner prescribed by division (B) of section 323.121 of the 498
Revised Code on the amount by which taxes were reduced for each 499
such tax year as if the reduction became delinquent taxes at the 500
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 502
notify the owner, by ordinary mail, of the charge, of the owner's 503
right to appeal the charge, and of the manner in which the owner 504
may appeal. The owner may appeal the imposition of the charge 505
and interest by filing an appeal with the county board of 506
revision not later than the last day prescribed for payment of 507
real and public utility property taxes under section 323.12 of 508
the Revised Code following receipt of the notice and occurring at 510
least ninety days after receipt of the notice. The appeal shall 511
be treated in the same manner as a complaint relating to the 512
valuation or assessment of real property under Chapter 5715. of 513
the Revised Code. The charge and any interest shall be collected 515
as other delinquent taxes.
(4) Each year during January, the county auditor shall 517
furnish by ordinary mail a continuing application to each person 518
issued a certificate of reduction under section 323.154 OR 519
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323.159 of the Revised Code with respect to a reduction in taxes 521
under division (A) of section 323.152 of the Revised Code. The 522
continuing application shall be used to report changes in total 523
income that would have the effect of increasing or decreasing the 524
reduction in taxable value to which the owner PERSON is entitled, 525
changes in ownership OR OCCUPANCY of the homestead, including 527
changes in or revocation of a revocable inter vivos trust, 528
changes in disability, and other changes in the information 529
earlier furnished the auditor relative to the reduction in taxes 530
on the property. The continuing application shall be returned to 531
the auditor not later than the first Monday in June; provided, 532
that if such changes do not affect the status of the homestead 533
exemption or the amount of the reduction to which the owner is 534
entitled under division (A) of section 323.152 of the Revised 535
Code OR TO WHICH THE OCCUPANT IS ENTITLED UNDER SECTION 323.159 536
OF THE REVISED CODE, the application does not need to be 538
returned. 539
(5) Each year during February, the county auditor, except 541
as otherwise provided in this paragraph, shall furnish by 544
ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead or a 545
manufactured or mobile home that transferred during the preceding 546
calendar year and that qualified for and received a reduction in 547
taxes under division (B) of section 323.152 of the Revised Code 548
for the preceding tax year. In order to receive the reduction 549
under that division, the owner shall file the application with 550
the county auditor not later than the first Monday in June. If 551
the application is not timely filed, the auditor shall not grant 552
a reduction in taxes for the homestead for the current year, and 553
shall notify the owner that the reduction in taxes has not been 554
granted, in the same manner prescribed under section 323.154 of 555
the Revised Code for notification of denial of an application. 556
Failure of an owner to receive an application does not excuse the 557
failure of the owner to file an original application. The county 559
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auditor is not required to furnish an application under this 560
paragraph for any homestead for which application has previously 561
been made on a form incorporated into any form used by the county 562
auditor to administer the tax law in respect to the conveyance of 563
real property, and an owner who previously has applied on such a 564
form is not required to return an application furnished under 565
this paragraph.
(D) No person shall knowingly make a false statement for 567
the purpose of obtaining a reduction in the person's real 568
property or manufactured home taxes under section 323.152 of the 569
Revised Code.
(E) No person shall knowingly fail to notify the county 571
auditor of changes required by division (C) of this section that 572
have the effect of maintaining or securing a reduction in taxable 573
value of homestead property or a reduction in taxes in excess of 574
the reduction allowed under section 323.152 of the Revised Code. 575
(F) No person shall knowingly make a false statement or 577
certification attesting to any person's physical or mental 578
condition for purposes of qualifying such person for tax relief 579
pursuant to sections 323.151 to 323.157 323.159 of the Revised 580
Code. 581
Sec. 323.154. On or before the day the county auditor has 590
completed the duties imposed by sections 319.30 to 319.302 of the 591
Revised Code, the auditor shall issue a certificate of reduction 593
in taxes in triplicate for each person who has complied with 594
section 323.153 of the Revised Code and whose homestead, AS
DEFINED IN DIVISION (A)(1) OF SECTION 323.151 OF THE REVISED 596
CODE, or manufactured or mobile home the auditor finds is 598
entitled to a reduction in real property or manufactured home
taxes for that year under section 323.152 of the Revised Code. 600
In EXCEPT AS PROVIDED IN SECTION 323.159 OF THE REVISED CODE, IN 601
the case of a homestead entitled to a reduction under division 602
(A) of that section, the certificate shall state the taxable 603
value of the homestead on the first day of January of that year, 604
15
the amount of the reduction in taxable value and the total 605
reduction in taxes for that year under that section, the tax rate 606
that is applicable against such homestead for that year, and any 607
other information the tax commissioner requires. In the case of 608
a homestead or a manufactured or mobile home entitled to a 609
reduction under division (B) of that section, the certificate 611
shall state the total amount of the reduction in taxes for that 612
year under that section and any other information the tax 613
commissioner requires. The certificate for reduction in taxes 614
shall be on a form approved by the commissioner. Upon issuance 615
of such a certificate, the county auditor shall forward one copy 616
and the original to the county treasurer and retain one copy. 617
The county auditor ALSO shall also record the amount of reduction 618
in taxes in the appropriate column on the general tax list and 619
duplicate of real and public utility property and on the
manufactured home tax list. 620
If an application, late application, or continuing 622
application is not approved, or if the county auditor otherwise 623
determines that a homestead or a manufactured or mobile home does 624
not qualify for a reduction in taxes under division (A) or (B) of 626
section 323.152 of the Revised Code, the auditor shall notify the 627
applicant of the reasons for denial not later than the first 628
Monday in October. If an applicant believes that the application 629
for reduction has been improperly denied or that the reduction is 631
for less than that to which the applicant is entitled, the 632
applicant may file an appeal with the county board of revision 633
not later than the date of closing of the collection for the 634
first half of real and public utility property taxes or 635
manufactured home taxes. The appeal shall be treated in the same 637
manner as a complaint relating to the valuation or assessment of 638
real property under Chapter 5715. of the Revised Code. 639
Sec. 323.155. The county treasurer shall retain the 648
original certificate of reduction in taxes ISSUED UNDER SECTION 649
323.154 OF THE REVISED CODE and forward the copy to the person to 650
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whom the certificate is issued, along with the tax bill submitted 651
pursuant to section 323.13 of the Revised Code or the advance 653
payment certificate submitted pursuant to section 4503.061 of the 654
Revised Code. Such
THE COUNTY TREASURER SHALL RETAIN THE ORIGINAL CERTIFICATE 656
OF REDUCTION ISSUED UNDER SECTION 323.159 OF THE REVISED CODE AND 658
FORWARD A COPY TO THE PERSON TO WHOM THE CERTIFICATE IS ISSUED, 659
AND A COPY TO THE NONPROFIT CORPORATION THAT OWNS AND OPERATES 660
THE HOUSING COOPERATIVE IN WHICH THE PERSON IS AN OCCUPANT, ALONG 661
WITH THE CORPORATION'S TAX BILL SUBMITTED PURSUANT TO SECTION 662
323.13 OF THE REVISED CODE. 663
THE tax bill shall indicate the net amount of taxes due 666
following the reductions in taxes under sections 319.301,
319.302, and 323.152 of the Revised Code. 667
Any reduction in taxes under this section shall be 669
disregarded as income or resources in determining eligibility for 670
any program or calculating any payment under Title LI of the 671
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 680
taxes under divisions (A) and (C) of section 321.24 of the 681
Revised Code, the county treasurer shall certify to the tax 682
commissioner one-half of the total amount of taxes on real 683
property that were reduced pursuant to section 323.152 of the 684
Revised Code for the preceding tax year, and one-half of the 685
total amount of taxes on manufactured and mobile homes that were 686
reduced pursuant to division (B) of section 323.152 of the 687
Revised Code for the current tax year, as evidenced by the 689
certificates of reduction and the tax duplicate certified to the 690
county treasurer by the county auditor. The commissioner, within 692
thirty days of the receipt of such certification, shall provide 693
for payment to the county treasurer, from the general revenue 694
fund, of the amount certified, which shall be credited upon 695
receipt to the county's undivided income tax fund, and an amount 696
equal to two per cent of the amount by which taxes were reduced, 697
17
which shall be credited upon receipt to the county general fund 698
as a payment, in addition to the fees and charges authorized by 699
sections 319.54 and 321.26 of the Revised Code, to the county 700
auditor and treasurer for the costs of administering the 701
exemption provided under sections 323.151 to 323.157 323.159 of 702
the Revised Code.
Immediately upon receipt of funds into the county undivided 704
income tax fund under this section, the auditor shall distribute 705
the full amount thereof among the taxing districts in the county 706
as though the total had been paid as taxes by each person for 707
whom taxes were reduced under sections 323.151 to 323.157 323.159 709
of the Revised Code. 710
Sec. 323.157. Each county treasurer and county auditor 719
shall employ the assistants, clerks, and other employees 720
necessary to carry out the duties imposed by sections 323.151 to 721
323.157 323.159 of the Revised Code. The tax commissioner shall 723
promulgate rules necessary to facilitate the reduction of taxes 724
on homesteads, reimbursement by the state, the determination of
"total income," and the administration of sections 323.151 to 725
323.157 323.159 of the Revised Code. 727
Sec. 323.159. (A) AS USED IN THIS SECTION: 729
(1) "APPLICANT" MEANS THE PERSON WHO OCCUPIES A HOMESTEAD 731
IN A HOUSING COOPERATIVE. 732
(2) "HOMESTEAD" HAS THE SAME MEANING AS IN DIVISION (A)(2) 734
OF SECTION 323.151 OF THE REVISED CODE. 735
(B) NOT LATER THAN THE FIRST DAY OF MAY EACH YEAR, ANY 737
NONPROFIT CORPORATION THAT OWNS AND OPERATES A HOUSING 739
COOPERATIVE SHALL DETERMINE THE AMOUNT OF PROPERTY TAXES IT PAID 740
FOR THE HOUSING COOPERATIVE FOR THE PRECEDING TAX YEAR AND SHALL 741
ATTRIBUTE TO EACH HOMESTEAD IN THE HOUSING COOPERATIVE A PORTION 742
OF THE TOTAL PROPERTY TAXES AS IF THE HOMESTEAD'S OCCUPANT PAID 743
THE TAXES. THE TAXES ATTRIBUTED TO EACH HOMESTEAD SHALL BE BASED 744
ON THE PERCENTAGE THAT THE SQUARE FOOTAGE OF THE HOMESTEAD IS OF 745
THE TOTAL SQUARE FOOTAGE OF THE HOUSING COOPERATIVE AND ON OTHER 746
18
REASONABLE FACTORS THAT REFLECT THE VALUE OF THE HOMESTEAD. NOT 747
LATER THAN THE FIFTEENTH DAY OF MAY EACH YEAR, THE CORPORATION 748
SHALL FILE THIS INFORMATION WITH THE COUNTY AUDITOR, ALONG WITH 749
ANY APPLICATIONS SUBMITTED TO IT UNDER DIVISION (A) OF SECTION 750
323.153 OF THE REVISED CODE. NO NONPROFIT CORPORATION THAT OWNS 751
AND OPERATES A HOUSING COOPERATIVE SHALL FAIL TO FILE WITH THE 752
COUNTY AUDITOR THE INFORMATION REQUIRED BY THIS DIVISION AND 753
DIVISION (A) OF SECTION 323.153 OF THE REVISED CODE. 754
(C) ON OR BEFORE THE DAY THE COUNTY AUDITOR HAS COMPLETED 756
THE DUTIES IMPOSED BY SECTIONS 319.30 TO 319.302 OF THE REVISED 758
CODE, THE AUDITOR SHALL ISSUE A CERTIFICATE OF REDUCTION IN TAXES 759
FOR EACH APPLICANT WHO HAS COMPLIED WITH SECTION 323.153 OF THE 761
REVISED CODE AND WHOSE HOMESTEAD THE AUDITOR FINDS IS ENTITLED TO 762
A REDUCTION IN REAL PROPERTY TAXES FOR THAT YEAR UNDER DIVISION 763
(A) OF SECTION 323.152 OF THE REVISED CODE. THE COUNTY AUDITOR 764
SHALL CALCULATE THE TAXABLE VALUE OF EACH APPLICANT'S HOMESTEAD 766
AS IF THE HOMESTEAD WAS OWNED BY THE APPLICANT AND SHALL USE THE 767
INFORMATION PROVIDED BY THE NONPROFIT CORPORATION UNDER DIVISION 768
(B) OF THIS SECTION TO DETERMINE THE REDUCTION IN TAXABLE VALUE 769
TO BE ATTRIBUTED TO THE HOMESTEAD. 770
THE CERTIFICATE SHALL STATE THE TAXABLE VALUE, ON THE FIRST 772
DAY OF JANUARY OF THAT YEAR, ATTRIBUTED TO EACH HOMESTEAD IN THE 773
HOUSING COOPERATIVE; THE REDUCTION IN TAXABLE VALUE AND REDUCTION 774
IN TAXES ATTRIBUTED TO THE HOMESTEAD; THE TOTAL AMOUNT OF THE 776
REDUCTION IN TAXABLE VALUE FOR THE HOUSING COOPERATIVE BASED ON 777
ALL CERTIFICATES ISSUED UNDER THIS SECTION FOR HOMESTEADS IN THE 778
HOUSING COOPERATIVE; THE NONPROFIT CORPORATION'S TOTAL REDUCTION 779
IN TAXES FOR THAT YEAR UNDER DIVISION (A) OF SECTION 323.152 OF 780
THE REVISED CODE; THE TAX RATE THAT IS APPLICABLE AGAINST THE 782
HOUSING COOPERATIVE FOR THAT YEAR; AND ANY OTHER INFORMATION THE 783
TAX COMMISSIONER REQUIRES. THE COUNTY AUDITOR SHALL PREPARE 784
THREE COPIES OF THE ORIGINAL CERTIFICATE. UPON THE ISSUANCE OF
SUCH A CERTIFICATE, THE COUNTY AUDITOR SHALL FORWARD TWO COPIES 785
AND THE ORIGINAL TO THE COUNTY TREASURER AND RETAIN ONE COPY. 786
19
THE COUNTY AUDITOR ALSO SHALL RECORD THE AMOUNT OF REDUCTION IN 787
TAXES IN THE APPROPRIATE COLUMN ON THE GENERAL TAX LIST AND 788
DUPLICATE OF REAL AND PUBLIC UTILITY PROPERTY. 789
(D) ON RECEIPT OF THE NOTICE FROM THE COUNTY AUDITOR UNDER 791
DIVISION (C) OF THIS SECTION, THE NONPROFIT CORPORATION THAT OWNS 792
AND OPERATES THE HOUSING COOPERATIVE SHALL REDUCE THE MONTHLY 793
MAINTENANCE FEE FOR EACH HOMESTEAD FOR WHICH AN APPLICANT 795
RECEIVED A CERTIFICATE OF REDUCTION UNDER THIS SECTION FOR THE 796
YEAR FOLLOWING THE YEAR FOR WHICH THE CERTIFICATE WAS ISSUED. 797
THE REDUCTION IN THE MONTHLY MAINTENANCE FEE SHALL EQUAL 798
ONE-TWELFTH OF THE REDUCTION IN TAXES ATTRIBUTED TO THE HOMESTEAD 799
BY THE COUNTY AUDITOR UNDER DIVISION (C) OF THIS SECTION. 800
(E) IF AN APPLICATION, LATE APPLICATION, OR CONTINUING 802
APPLICATION IS NOT APPROVED, OR IF THE COUNTY AUDITOR OTHERWISE 803
DETERMINES THAT A HOMESTEAD DOES NOT QUALIFY FOR A REDUCTION IN 804
TAXES UNDER DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE, 806
THE AUDITOR SHALL NOTIFY THE APPLICANT, AND THE NONPROFIT 807
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE, OF 809
THE REASONS FOR DENIAL NOT LATER THAN THE FIRST MONDAY IN 811
OCTOBER. IF THE APPLICANT BELIEVES THAT THE APPLICATION FOR 812
REDUCTION HAS BEEN IMPROPERLY DENIED, OR THE NONPROFIT
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE 813
BELIEVES THAT THE REDUCTION IS FOR LESS THAN THAT TO WHICH THE 814
HOUSING COOPERATIVE IS ENTITLED, THE APPLICANT OR HOUSING 815
COOPERATIVE, RESPECTIVELY, MAY FILE AN APPEAL WITH THE COUNTY 816
BOARD OF REVISION NOT LATER THAN THE DATE OF CLOSING OF THE 817
COLLECTION FOR THE FIRST HALF OF REAL AND PUBLIC UTILITY PROPERTY 818
TAXES. THE APPEAL SHALL BE TREATED IN THE SAME MANNER AS A 819
COMPLAINT RELATING TO THE VALUATION OR ASSESSMENT OF REAL 820
PROPERTY UNDER CHAPTER 5715. OF THE REVISED CODE. 821
Sec. 323.99. Whoever violates division (D), (E), or (F) of 830
section 323.153 OR DIVISION (B) OF SECTION 323.159 of the Revised 832
Code is guilty of a misdemeanor of the fourth degree.
Sec. 5715.30. The tax commissioner shall prescribe for and 841
20
furnish to all county boards of revision, county auditors, and 842
county treasurers blank forms for all oaths of office, 843
statements, returns, reports, tax lists and duplicates, 844
abstracts, records of proceedings, complaints, notices of appeal, 845
tax bills, receipts, and all other documents, files, and records 846
authorized or required by any law which relates to the 847
assessment, levy, or collection of taxes or the reduction of 848
taxes or by any rules, orders, or instructions of the 849
commissioner. The commissioner shall prescribe a form for tax 850
lists and duplicates to insure proper administration of sections 851
319.301, 319.302, and 323.151 to 323.157 323.159 of the Revised 853
Code. The commissioner shall prescribe and furnish blank forms 854
of records and papers for all proceedings and official actions 855
authorized or required by any law which relates to the 856
assessment, levy, or collection of taxes or by any rules, orders, 857
or instruction of the commissioner. Auditors, treasurers, all 858
other officers, and all persons required to list property for 859
taxation shall use true copies of such blank forms. 860
Section 2. That existing sections 323.151, 323.152, 862
323.153, 323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 863
of the Revised Code are hereby repealed. 864
Section 3. Section 323.153 of the Revised Code is 866
presented in this act as a composite of the section as amended by 867
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 868
of the 122nd General Assembly, with the new language of none of 870
the acts shown in capital letters. This is in recognition of the 871
principle stated in division (B) of section 1.52 of the Revised 872
Code that such amendments are to be harmonized where not 873
substantively irreconcilable and constitutes a legislative 874
finding that such is the resulting version in effect prior to the 875
effective date of this act.