As Passed by the Senate 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-SENATORS DRAKE- 13
HERINGTON-DiDONATO-MALLORY-FINGERHUT-PRENTISS 14
_________________________________________________________________ 16
A B I L L
To amend sections 323.151 to 323.157, 323.99, and 18
5715.30 and to enact section 323.159 of the 19
Revised Code to permit occupants of housing 20
cooperatives to apply for the homestead
exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 22
Section 1. That sections 323.151, 323.152, 323.153, 24
323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 be 25
amended and section 323.159 of the Revised Code be enacted to 26
read as follows:
Sec. 323.151. As used in sections 323.151 to 323.157 35
323.159 of the Revised Code: 37
(A) "Homestead" means a EITHER OF THE FOLLOWING: 39
(1) A dwelling, including a unit in a multiple-unit 42
dwelling and a manufactured home or mobile home taxed as real 43
property pursuant to division (B) of section 4503.06 of the 44
Revised Code, owned and occupied as a home by an individual whose 46
domicile is in this state and who has not acquired ownership from 47
a person, other than the individual's spouse, related by 49
consanguinity or affinity for the purpose of qualifying for the 50
2
real property tax reduction provided in section 323.152 of the 51
Revised Code. The
(2) A UNIT IN A HOUSING COOPERATIVE THAT IS OCCUPIED AS A 53
HOME, BUT NOT OWNED, BY AN INDIVIDUAL WHOSE DOMICILE IS IN THIS 54
STATE.
THE homestead shall include so much of the land surrounding 57
it, not exceeding one acre, as is reasonably necessary for the 58
use of the dwelling or unit as a home. An owner includes a 59
holder of one of the several estates in fee, a vendee in 60
possession under a purchase agreement or a land contract, a 62
mortgagor, a life tenant, one or more tenants with a right of 64
survivorship, tenants in common, and a settlor of a revocable 65
inter vivos trust holding the title to a homestead occupied by 66
the settlor as of right under the trust. The tax commissioner 67
shall adopt rules for the uniform classification and valuation of 68
real property or portions of real property as homesteads. 69
(B) "Sixty-five years of age or older" means a person who 71
has attained age sixty-four prior to the first day of January of 72
the year of application for reduction in real estate taxes. 73
(C) "Total income" means the adjusted gross income of the 75
owner and the owner's spouse for the year preceding the year in 77
which application for a reduction in taxes is made, as determined 78
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 79
U.S.C.A. 1, as amended, adjusted as follows: 80
(1) Subtract the amount of disability benefits included in 82
adjusted gross income, but not to exceed fifty-two hundred 83
dollars; 84
(2) Add old age and survivors benefits received pursuant 86
to the "Social Security Act" that are not included in adjusted 87
gross income; 88
(3) Add retirement, pension, annuity, or other retirement 90
payments or benefits not included in adjusted gross income; 91
(4) Add tier I and tier II railroad retirement benefits 93
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 94
3
45 U.S.C.A. 228; 95
(5) Add interest on federal, state, and local government 97
obligations; 98
(6) For a person who received the homestead exemption for 100
a prior year on the basis of being permanently and totally 101
disabled and whose current application for the exemption is made 102
on the basis of age, subtract the following amount: 103
(a) If the person received disability benefits that were 105
not included in adjusted gross income in the year preceding the 106
first year in which the person applied for the exemption on the 107
basis of age, subtract an amount equal to the disability benefits 108
the person received in that preceding year, to the extent 109
included in total income in the current year and not subtracted 110
under division (C)(1) of this section in the current year; 111
(b) If the person received disability benefits that were 113
included in adjusted gross income in the year preceding the first 114
year in which the person applied for the exemption on the basis 115
of age, subtract an amount equal to the amount of disability 116
benefits that were subtracted pursuant to division (C)(1) of this 117
section in that preceding year, to the extent included in total 118
income in the current year and not subtracted under division
(C)(1) of this section in the current year. 120
Disability benefits that are paid by the department of 122
veterans affairs or a branch of the armed forces of the United 124
States on account of an injury or disability shall not be 125
included in total income.
(D) "Old age and survivors benefits received pursuant to 127
the 'Social Security Act'" or "tier I railroad retirement 128
benefits received pursuant to the 'Railroad Retirement Act'" 129
means: 130
(1) For those persons receiving the homestead exemption 132
for the first time for tax years 1976 and earlier, old age 133
benefits payable under the social security or railroad retirement 134
laws in effect on December 31, 1975, except in those cases where 135
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a change in social security or railroad retirement benefits would 136
result in a reduction in income. 137
(2) For those persons receiving the homestead exemption 139
for the first time for tax years 1977 and thereafter, old age 140
benefits payable under the social security or railroad retirement 141
laws in effect on the last day of the calendar year prior to the 142
year for which the homestead exemption is first received, or, if 143
no such benefits are payable that year, old age benefits payable 144
the first succeeding year in which old age benefits under the 145
social security or railroad retirement laws are payable, except 146
in those cases where a change in social security or railroad 147
retirement benefits results in a reduction in income. 148
(3) The lesser of: 150
(a) Survivors benefits payable under the social security 152
or railroad retirement laws in effect on the last day of the 153
calendar year prior to the year for which the homestead exemption 154
is first received, or, if no such benefits are payable that year, 155
survivors benefits payable the first succeeding year in which 156
survivors benefits are payable; or 157
(b) Old age benefits of the deceased spouse, as determined 159
under division (D)(1) or (2) of this section, upon which the 160
surviving spouse's survivors benefits are based under the social 161
security or railroad retirement laws, except in those cases where 162
a change in benefits would cause a reduction in income. 163
Survivors benefits are those described in division 165
(D)(3)(b) of this section only if the deceased spouse received 166
old age benefits in the year in which the deceased SPOUSE died. 167
If the deceased spouse did not receive old age benefits in the 168
year in which the deceased spouse died, then survivors benefits 169
are those described in division (D)(3)(a) of this section. 170
(E) "Permanently and totally disabled" means a person who 172
has, on the first day of January of the year of application for 173
reduction in real estate taxes, some impairment in body or mind 174
that makes the person unfit to work at any substantially 175
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remunerative employment which THAT the person is reasonably able 177
to perform and which THAT will, with reasonable probability, 180
continue for an indefinite period of at least twelve months 181
without any present indication of recovery therefrom or has been 182
certified as permanently and totally disabled by a state or 183
federal agency having the function of so classifying persons. 184
(F) "HOUSING COOPERATIVE" MEANS A HOUSING COMPLEX OF AT 186
LEAST TWO HUNDRED FIFTY UNITS THAT IS OWNED AND OPERATED BY A 187
NONPROFIT CORPORATION THAT ISSUES A SHARE OF THE CORPORATION'S 188
STOCK TO AN INDIVIDUAL, ENTITLING THE INDIVIDUAL TO LIVE IN A 189
UNIT OF THE COMPLEX, AND COLLECTS A MONTHLY MAINTENANCE FEE FROM 190
THE INDIVIDUAL TO MAINTAIN, OPERATE, AND PAY THE TAXES OF THE 191
COMPLEX.
Sec. 323.152. In addition to the reduction in taxes 200
required under section 319.302 of the Revised Code, taxes shall 201
be reduced as provided in divisions (A) and (B) of this section. 203
(A)(1) Division (A) of this section applies to any of the 206
following:
(a) A person who is permanently and totally disabled; 208
(b) A person who is sixty-five years of age or older; 210
(c) A person who is the surviving spouse of a deceased 212
person who was permanently and totally disabled or sixty-five 213
years of age or older and who applied and qualified for a 214
reduction in taxes under this division in the year of death, 215
provided the surviving spouse is at least fifty-nine but not 216
sixty-five or more years of age on the date the deceased spouse 217
dies.
(2) Real property taxes on a homestead owned and occupied, 219
OR A HOMESTEAD IN A HOUSING COOPERATIVE OCCUPIED, by a person to 221
whom division (A) of this section applies shall be further 222
reduced for each year for which the owner obtains a certificate 223
of reduction from the county auditor under section 323.154 of the 224
Revised Code OR FOR WHICH THE OCCUPANT OBTAINS A CERTIFICATE OF 225
REDUCTION IN ACCORDANCE WITH SECTION 323.159 OF THE REVISED CODE. 227
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The reduction shall equal the amount obtained by multiplying the 229
tax rate for the tax year for which the certificate is issued by 230
the reduction in taxable value shown in the following schedule: 231
Reduce Taxable Value 233
Total Income by the Lesser of: 235
$11,900 or less $5,000 or seventy-five per cent 238
More than $11,900 but not $3,000 or sixty per cent 240
more than $17,500
More than $17,500 but not $1,000 or twenty-five per cent 242
more than $23,000
More than $23,000 -0- 244
(3) Each calendar year beginning in 1999, the tax 248
commissioner shall adjust the foregoing schedule by completing 249
the following steps:
(a) Determine the percentage increase in the gross 251
domestic product deflator determined by the bureau of economic 252
analysis of the United States department of commerce from the 255
first day of July of the preceding calendar year to the last day 256
of June of the current calendar year; 258
(b) Multiply that percentage increase by each of the total 261
income amounts, and by each dollar amount by which taxable value
is reduced, for the current tax year; 262
(c) Add the resulting product to each of the total income 265
amounts, and to each of the dollar amounts by which taxable value
is reduced, for the current tax year; 266
(d) Round the resulting sum to the nearest multiple of one 269
hundred dollars.
The commissioner shall certify the amounts resulting from 271
the adjustment to each county auditor not later than the first 272
day of December each year. The certified amounts apply to the 274
following tax year. The commissioner shall not make the 275
adjustment in any calendar year in which the amounts resulting 276
from the adjustment would be less than the total income amounts, 277
or less than the dollar amounts by which taxable value is 278
7
reduced, for the current tax year.
(B) Real property taxes on any homestead, and manufactured 280
home taxes on any manufactured or mobile home on which a 281
manufactured home tax is assessed pursuant to division (D)(2) of 282
section 4503.06 of the Revised Code, shall be reduced for each 283
year for which the owner obtains a certificate of reduction from 285
the county auditor under section 323.154 of the Revised Code. 286
The amount of the reduction shall equal one-fourth of the amount 287
by which the taxes charged and payable on the homestead or the 288
manufactured or mobile home are reduced for such year under 289
section 319.302 of the Revised Code. 290
(C) The reductions granted by this section do not apply to 292
special assessments or respread of assessments levied against the 293
homestead, and if there is a transfer of ownership subsequent to 294
the filing of an application for a reduction in taxes, such 295
reductions are not forfeited for such year by virtue of such 296
transfer. 297
(D) The reductions in taxable value referred to in this 299
section shall be applied solely as a factor for the purpose of 300
computing the reduction of taxes under this section and shall not 301
affect the total value of property in any subdivision or taxing 302
district as listed and assessed for taxation on the tax lists and 303
duplicates, or any direct or indirect limitations on indebtedness 304
of a subdivision or taxing district. If after application of 305
sections 5705.31 and 5705.32 of the Revised Code, including the 306
allocation of all levies within the ten-mill limitation to debt 307
charges to the extent therein provided, there would be 308
insufficient funds for payment of debt charges not provided for 309
by levies in excess of the ten-mill limitation, the reduction of 310
taxes provided for in sections 323.151 to 323.157 323.159 of the 312
Revised Code, shall be proportionately adjusted to the extent 313
necessary to provide such funds from levies within the ten-mill 314
limitation.
(E) No reduction shall be made on the taxes due on the 316
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homestead of any person convicted of violating division (C) or 317
(D) of section 323.153 of the Revised Code for a period of three 318
years following the conviction. 319
Sec. 323.153. (A) To obtain a reduction in real property 330
taxes under division (A) or (B) of section 323.152 of the Revised 331
Code or in manufactured home taxes under division (B) of section 332
323.152 of the Revised Code, the owner shall file an application 333
with the county auditor of the county in which the owner's 334
homestead is located.
TO OBTAIN A REDUCTION IN REAL PROPERTY TAXES UNDER DIVISION 336
(A) OF SECTION 323.152 OF THE REVISED CODE, THE OCCUPANT OF A 337
HOMESTEAD IN A HOUSING COOPERATIVE SHALL FILE AN APPLICATION WITH 339
THE NONPROFIT CORPORATION THAT OWNS AND OPERATES THE HOUSING 340
COOPERATIVE, IN ACCORDANCE WITH THIS PARAGRAPH. NOT LATER THAN 341
THE FIRST DAY OF MARCH EACH YEAR, THE CORPORATION SHALL OBTAIN 343
APPLICATIONS FROM THE COUNTY AUDITOR'S OFFICE AND PROVIDE ONE TO 344
EACH NEW OCCUPANT. NOT LATER THAN THE FIRST DAY OF MAY, ANY 345
OCCUPANT WHO MAY BE ELIGIBLE FOR A REDUCTION IN TAXES UNDER 347
DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE SHALL SUBMIT 348
THE COMPLETED APPLICATION TO THE CORPORATION. NOT LATER THAN THE 350
FIFTEENTH DAY OF MAY, THE CORPORATION SHALL FILE ALL COMPLETED 352
APPLICATIONS, AND THE INFORMATION REQUIRED BY DIVISION (B) OF 353
SECTION 323.159 OF THE REVISED CODE, WITH THE COUNTY AUDITOR OF 355
THE COUNTY IN WHICH THE OCCUPANTS' HOMESTEADS ARE LOCATED.
CONTINUING APPLICATIONS SHALL BE FURNISHED TO AN OCCUPANT IN THE 356
MANNER PROVIDED IN DIVISION (C)(4) OF THIS SECTION. 358
(1) An application for reduction based upon a physical 360
disability shall be accompanied by a certificate signed by a 361
physician, and an application for reduction based upon a mental 362
disability shall be accompanied by a certificate signed by a 363
physician or psychologist licensed to practice in this state, 364
attesting to the fact that the applicant is permanently and 365
totally disabled. The certificate shall be in a form that the 366
tax commissioner requires and shall include the definition of 367
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permanently and totally disabled as set forth in section 323.151 368
of the Revised Code. An application for reduction based upon a 369
disability certified as permanent and total by a state or federal 370
agency having the function of so classifying persons shall be 371
accompanied by a certificate from that agency. Such an 372
application constitutes a continuing application for a reduction 373
in taxes for each year in which the dwelling is the applicant's 374
homestead and the amount of the reduction in taxable value to 375
which the applicant is entitled does not exceed either the amount 377
or percentage of the reduction to which the applicant was 378
entitled for the year in which the application was first filed. 380
(2) An application for a reduction in taxes under division 382
(B) of section 323.152 of the Revised Code shall be filed only if 384
the homestead or manufactured or mobile home was transferred in 385
the preceding year or did not qualify for and receive the 386
reduction in taxes under that division for the preceding tax 387
year. The application for homesteads transferred in the 388
preceding year shall be incorporated into any form used by the 390
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 391
Revised Code, and shall contain a statement that failure by the 393
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 394
owner from receiving the reduction in taxes until a proper 395
application is filed within the period prescribed by division 396
(A)(3) of this section. Such an application constitutes a 397
continuing application for a reduction in taxes for each year in 398
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 400
division (A)(1) or (2) or notification under division (C) of this 401
section after a certificate of reduction has been issued under 402
section 323.154 of the Revised Code, OR FAILURE TO RECEIVE A NEW 403
APPLICATION FILED UNDER DIVISION (A)(1) OR NOTIFICATION UNDER 405
DIVISION (C) OF THIS SECTION AFTER A CERTIFICATE OF REDUCTION HAS 406
10
BEEN ISSUED UNDER SECTION 323.159 OF THE REVISED CODE, is 409
prima-facie evidence that the original applicant is entitled to 410
the reduction in taxes calculated on the basis of the information 411
contained in the original application. The original application 412
and any subsequent application, including any late application, 413
shall be in the form of a signed statement and shall be filed 414
after the first Monday in January and not later than the first 415
Monday in June. The original application and any subsequent 416
application for a reduction in real property taxes shall be filed 417
in the year for which the reduction is sought. The original 418
application and any subsequent application for a reduction in 419
manufactured home taxes shall be filed in the year preceding the
year for which the reduction is sought. The statement shall be 420
on a form, devised and supplied by the tax commissioner, which 422
shall require no more information than is necessary to establish 423
the applicant's eligibility for the reduction in taxes and the 424
amount of the reduction, and, FOR A CERTIFICATE OF REDUCTION 425
ISSUED UNDER SECTION 323.154 OF THE REVISED CODE, shall include 427
an affirmation by the applicant that ownership of the homestead 428
was not acquired from a person, other than a the applicant's
spouse, related to the owner by consanguinity or affinity for the 429
purpose of qualifying for the real property or manufactured home 430
tax reduction provided for in division (A) or (B) of section 431
323.152 of the Revised Code. The form shall contain a statement 432
that conviction of willfully falsifying information to obtain a 433
reduction in taxes or failing to comply with division (C) of this 434
section results in the revocation of the right to the reduction 435
for a period of three years. In the case of an application for a 436
reduction in taxes under division (A) of section 323.152 of the 437
Revised Code, the form shall contain a statement that signing the 438
application constitutes a delegation of authority by the 439
applicant to the county auditor to examine any financial records 440
relating to income earned by the applicant as stated on the 441
application for the purpose of determining a possible violation 442
11
of division (D) or (E) of this section. 443
(B) A late application for a tax reduction for the year 445
preceding the year in which an original application is filed, or 446
for a reduction in manufactured home taxes for the year in which 447
an original application is filed, may be filed with the original 448
application. If the county auditor determines the information 450
contained in the late application is correct, the auditor shall 451
determine the amount of the reduction in taxes to which the 452
applicant would have been entitled for the preceding tax year had 453
the applicant's application been timely filed and approved in 454
that year.
The amount of such reduction shall be treated by the 456
auditor as an overpayment of taxes by the applicant and shall be 457
refunded in the manner prescribed in section 5715.22 of the 458
Revised Code for making refunds of overpayments. On the first 459
day of July of each year, the county auditor shall certify the 460
total amount of the reductions in taxes made in the current year 461
under this division to the tax commissioner, who shall treat the 462
full amount thereof as a reduction in taxes for the preceding tax 463
year and shall make reimbursement to the county therefor in the 464
manner prescribed by section 323.156 of the Revised Code, from 465
money appropriated for that purpose. 466
(C)(1) If, in any year after an application has been filed 468
under division (A)(1) or (2) of this section, the owner does not 470
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 472
qualifies for a reduction in taxes that is to be based upon a 473
reduction in taxable value less than either the percentage or 474
amount of the reduction in taxable value to which the owner was 475
entitled in the year the application was filed, the owner shall 476
notify the county auditor that the owner is not qualified for a 477
reduction in taxes or file a new application under division 478
(A)(1) or (2) of this section. If 479
(2) IF, IN ANY YEAR AFTER AN APPLICATION HAS BEEN FILED 481
12
UNDER DIVISION (A)(1) OF THIS SECTION, THE OCCUPANT OF A 482
HOMESTEAD IN A HOUSING COOPERATIVE DOES NOT QUALIFY FOR A 483
REDUCTION IN TAXES ON THE HOMESTEAD, THE OCCUPANT SHALL NOTIFY 485
THE COUNTY AUDITOR THAT THE OCCUPANT IS NOT QUALIFIED FOR A
REDUCTION IN TAXES OR FILE A NEW APPLICATION UNDER DIVISION 487
(A)(1) OF THIS SECTION.
(3) IF the county auditor or county treasurer discovers 489
that the owner of property not entitled to the reduction in taxes 490
under division (B) of section 323.152 of the Revised Code failed 492
to notify the county auditor as required by this paragraph 493
DIVISION (C)(1) OF THIS SECTION, a charge shall be imposed 495
against the property in the amount by which taxes were reduced 496
under that division for each tax year the county auditor
ascertains that the property was not entitled to the reduction 497
and was owned by the current owner. Interest shall accrue in the 498
manner prescribed by division (B) of section 323.121 of the 500
Revised Code on the amount by which taxes were reduced for each 501
such tax year as if the reduction became delinquent taxes at the 502
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 504
notify the owner, by ordinary mail, of the charge, of the owner's 505
right to appeal the charge, and of the manner in which the owner 506
may appeal. The owner may appeal the imposition of the charge 507
and interest by filing an appeal with the county board of 508
revision not later than the last day prescribed for payment of 509
real and public utility property taxes under section 323.12 of 510
the Revised Code following receipt of the notice and occurring at 512
least ninety days after receipt of the notice. The appeal shall 513
be treated in the same manner as a complaint relating to the 514
valuation or assessment of real property under Chapter 5715. of 515
the Revised Code. The charge and any interest shall be collected 517
as other delinquent taxes.
(4) Each year during January, the county auditor shall 519
furnish by ordinary mail a continuing application to each person 520
13
issued a certificate of reduction under section 323.154 OR 521
323.159 of the Revised Code with respect to a reduction in taxes 523
under division (A) of section 323.152 of the Revised Code. The 524
continuing application shall be used to report changes in total 525
income that would have the effect of increasing or decreasing the 526
reduction in taxable value to which the owner PERSON is entitled, 527
changes in ownership OR OCCUPANCY of the homestead, including 529
changes in or revocation of a revocable inter vivos trust, 530
changes in disability, and other changes in the information 531
earlier furnished the auditor relative to the reduction in taxes 532
on the property. The continuing application shall be returned to 533
the auditor not later than the first Monday in June; provided, 534
that if such changes do not affect the status of the homestead 535
exemption or the amount of the reduction to which the owner is 536
entitled under division (A) of section 323.152 of the Revised 537
Code OR TO WHICH THE OCCUPANT IS ENTITLED UNDER SECTION 323.159 538
OF THE REVISED CODE, the application does not need to be 540
returned. 541
(5) Each year during February, the county auditor, except 543
as otherwise provided in this paragraph, shall furnish by 546
ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead or a 547
manufactured or mobile home that transferred during the preceding 548
calendar year and that qualified for and received a reduction in 549
taxes under division (B) of section 323.152 of the Revised Code 550
for the preceding tax year. In order to receive the reduction 551
under that division, the owner shall file the application with 552
the county auditor not later than the first Monday in June. If 553
the application is not timely filed, the auditor shall not grant 554
a reduction in taxes for the homestead for the current year, and 555
shall notify the owner that the reduction in taxes has not been 556
granted, in the same manner prescribed under section 323.154 of 557
the Revised Code for notification of denial of an application. 558
Failure of an owner to receive an application does not excuse the 559
14
failure of the owner to file an original application. The county 561
auditor is not required to furnish an application under this 562
paragraph for any homestead for which application has previously 563
been made on a form incorporated into any form used by the county 564
auditor to administer the tax law in respect to the conveyance of 565
real property, and an owner who previously has applied on such a 566
form is not required to return an application furnished under 567
this paragraph.
(D) No person shall knowingly make a false statement for 569
the purpose of obtaining a reduction in the person's real 570
property or manufactured home taxes under section 323.152 of the 571
Revised Code.
(E) No person shall knowingly fail to notify the county 573
auditor of changes required by division (C) of this section that 574
have the effect of maintaining or securing a reduction in taxable 575
value of homestead property or a reduction in taxes in excess of 576
the reduction allowed under section 323.152 of the Revised Code. 577
(F) No person shall knowingly make a false statement or 579
certification attesting to any person's physical or mental 580
condition for purposes of qualifying such person for tax relief 581
pursuant to sections 323.151 to 323.157 323.159 of the Revised 582
Code. 583
Sec. 323.154. On or before the day the county auditor has 592
completed the duties imposed by sections 319.30 to 319.302 of the 593
Revised Code, the auditor shall issue a certificate of reduction 595
in taxes in triplicate for each person who has complied with 596
section 323.153 of the Revised Code and whose homestead, AS
DEFINED IN DIVISION (A)(1) OF SECTION 323.151 OF THE REVISED 598
CODE, or manufactured or mobile home the auditor finds is 600
entitled to a reduction in real property or manufactured home
taxes for that year under section 323.152 of the Revised Code. 602
In EXCEPT AS PROVIDED IN SECTION 323.159 OF THE REVISED CODE, IN 603
the case of a homestead entitled to a reduction under division 604
(A) of that section, the certificate shall state the taxable 605
15
value of the homestead on the first day of January of that year, 606
the amount of the reduction in taxable value and the total 607
reduction in taxes for that year under that section, the tax rate 608
that is applicable against such homestead for that year, and any 609
other information the tax commissioner requires. In the case of 610
a homestead or a manufactured or mobile home entitled to a 611
reduction under division (B) of that section, the certificate 613
shall state the total amount of the reduction in taxes for that 614
year under that section and any other information the tax 615
commissioner requires. The certificate for reduction in taxes 616
shall be on a form approved by the commissioner. Upon issuance 617
of such a certificate, the county auditor shall forward one copy 618
and the original to the county treasurer and retain one copy. 619
The county auditor ALSO shall also record the amount of reduction 620
in taxes in the appropriate column on the general tax list and 621
duplicate of real and public utility property and on the
manufactured home tax list. 622
If an application, late application, or continuing 624
application is not approved, or if the county auditor otherwise 625
determines that a homestead or a manufactured or mobile home does 626
not qualify for a reduction in taxes under division (A) or (B) of 628
section 323.152 of the Revised Code, the auditor shall notify the 629
applicant of the reasons for denial not later than the first 630
Monday in October. If an applicant believes that the application 631
for reduction has been improperly denied or that the reduction is 633
for less than that to which the applicant is entitled, the 634
applicant may file an appeal with the county board of revision 635
not later than the date of closing of the collection for the 636
first half of real and public utility property taxes or 637
manufactured home taxes. The appeal shall be treated in the same 639
manner as a complaint relating to the valuation or assessment of 640
real property under Chapter 5715. of the Revised Code. 641
Sec. 323.155. The county treasurer shall retain the 650
original certificate of reduction in taxes ISSUED UNDER SECTION 651
16
323.154 OF THE REVISED CODE and forward the copy to the person to 652
whom the certificate is issued, along with the tax bill submitted 653
pursuant to section 323.13 of the Revised Code or the advance 655
payment certificate submitted pursuant to section 4503.061 of the 656
Revised Code. Such
THE COUNTY TREASURER SHALL RETAIN THE ORIGINAL CERTIFICATE 658
OF REDUCTION ISSUED UNDER SECTION 323.159 OF THE REVISED CODE AND 660
FORWARD A COPY TO THE PERSON TO WHOM THE CERTIFICATE IS ISSUED, 661
AND A COPY TO THE NONPROFIT CORPORATION THAT OWNS AND OPERATES 662
THE HOUSING COOPERATIVE IN WHICH THE PERSON IS AN OCCUPANT, ALONG 663
WITH THE CORPORATION'S TAX BILL SUBMITTED PURSUANT TO SECTION 664
323.13 OF THE REVISED CODE. 665
THE tax bill shall indicate the net amount of taxes due 668
following the reductions in taxes under sections 319.301,
319.302, and 323.152 of the Revised Code. 669
Any reduction in taxes under this section shall be 671
disregarded as income or resources in determining eligibility for 672
any program or calculating any payment under Title LI of the 673
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 682
taxes under divisions (A) and (C) of section 321.24 of the 683
Revised Code, the county treasurer shall certify to the tax 684
commissioner one-half of the total amount of taxes on real 685
property that were reduced pursuant to section 323.152 of the 686
Revised Code for the preceding tax year, and one-half of the 687
total amount of taxes on manufactured and mobile homes that were 688
reduced pursuant to division (B) of section 323.152 of the 689
Revised Code for the current tax year, as evidenced by the 691
certificates of reduction and the tax duplicate certified to the 692
county treasurer by the county auditor. The commissioner, within 694
thirty days of the receipt of such certification, shall provide 695
for payment to the county treasurer, from the general revenue 696
fund, of the amount certified, which shall be credited upon 697
receipt to the county's undivided income tax fund, and an amount 698
17
equal to two per cent of the amount by which taxes were reduced, 699
which shall be credited upon receipt to the county general fund 700
as a payment, in addition to the fees and charges authorized by 701
sections 319.54 and 321.26 of the Revised Code, to the county 702
auditor and treasurer for the costs of administering the 703
exemption provided under sections 323.151 to 323.157 323.159 of 704
the Revised Code.
Immediately upon receipt of funds into the county undivided 706
income tax fund under this section, the auditor shall distribute 707
the full amount thereof among the taxing districts in the county 708
as though the total had been paid as taxes by each person for 709
whom taxes were reduced under sections 323.151 to 323.157 323.159 711
of the Revised Code. 712
Sec. 323.157. Each county treasurer and county auditor 721
shall employ the assistants, clerks, and other employees 722
necessary to carry out the duties imposed by sections 323.151 to 723
323.157 323.159 of the Revised Code. The tax commissioner shall 725
promulgate rules necessary to facilitate the reduction of taxes 726
on homesteads, reimbursement by the state, the determination of
"total income," and the administration of sections 323.151 to 727
323.157 323.159 of the Revised Code. 729
Sec. 323.159. (A) AS USED IN THIS SECTION: 731
(1) "APPLICANT" MEANS THE PERSON WHO OCCUPIES A HOMESTEAD 733
IN A HOUSING COOPERATIVE. 734
(2) "HOMESTEAD" HAS THE SAME MEANING AS IN DIVISION (A)(2) 736
OF SECTION 323.151 OF THE REVISED CODE. 737
(B) NOT LATER THAN THE FIRST DAY OF MAY EACH YEAR, ANY 739
NONPROFIT CORPORATION THAT OWNS AND OPERATES A HOUSING 741
COOPERATIVE SHALL DETERMINE THE AMOUNT OF PROPERTY TAXES IT PAID 742
FOR THE HOUSING COOPERATIVE FOR THE PRECEDING TAX YEAR AND SHALL 743
ATTRIBUTE TO EACH HOMESTEAD IN THE HOUSING COOPERATIVE A PORTION 744
OF THE TOTAL PROPERTY TAXES AS IF THE HOMESTEAD'S OCCUPANT PAID 745
THE TAXES. THE TAXES ATTRIBUTED TO EACH HOMESTEAD SHALL BE BASED 746
ON THE PERCENTAGE THAT THE SQUARE FOOTAGE OF THE HOMESTEAD IS OF 747
18
THE TOTAL SQUARE FOOTAGE OF THE HOUSING COOPERATIVE AND ON OTHER 748
REASONABLE FACTORS THAT REFLECT THE VALUE OF THE HOMESTEAD. NOT 749
LATER THAN THE FIFTEENTH DAY OF MAY EACH YEAR, THE CORPORATION 750
SHALL FILE THIS INFORMATION WITH THE COUNTY AUDITOR, ALONG WITH 751
ANY APPLICATIONS SUBMITTED TO IT UNDER DIVISION (A) OF SECTION 752
323.153 OF THE REVISED CODE. NO NONPROFIT CORPORATION THAT OWNS 753
AND OPERATES A HOUSING COOPERATIVE SHALL FAIL TO FILE WITH THE 754
COUNTY AUDITOR THE INFORMATION REQUIRED BY THIS DIVISION AND 755
DIVISION (A) OF SECTION 323.153 OF THE REVISED CODE. 756
(C) ON OR BEFORE THE DAY THE COUNTY AUDITOR HAS COMPLETED 758
THE DUTIES IMPOSED BY SECTIONS 319.30 TO 319.302 OF THE REVISED 760
CODE, THE AUDITOR SHALL ISSUE A CERTIFICATE OF REDUCTION IN TAXES 761
FOR EACH APPLICANT WHO HAS COMPLIED WITH SECTION 323.153 OF THE 763
REVISED CODE AND WHOSE HOMESTEAD THE AUDITOR FINDS IS ENTITLED TO 764
A REDUCTION IN REAL PROPERTY TAXES FOR THAT YEAR UNDER DIVISION 765
(A) OF SECTION 323.152 OF THE REVISED CODE. THE COUNTY AUDITOR 766
SHALL CALCULATE THE TAXABLE VALUE OF EACH APPLICANT'S HOMESTEAD 768
AS IF THE HOMESTEAD WAS OWNED BY THE APPLICANT AND SHALL USE THE 769
INFORMATION PROVIDED BY THE NONPROFIT CORPORATION UNDER DIVISION 770
(B) OF THIS SECTION TO DETERMINE THE REDUCTION IN TAXABLE VALUE 771
TO BE ATTRIBUTED TO THE HOMESTEAD. 772
THE CERTIFICATE SHALL STATE THE TAXABLE VALUE, ON THE FIRST 774
DAY OF JANUARY OF THAT YEAR, ATTRIBUTED TO EACH HOMESTEAD IN THE 775
HOUSING COOPERATIVE; THE REDUCTION IN TAXABLE VALUE AND REDUCTION 776
IN TAXES ATTRIBUTED TO THE HOMESTEAD; THE TOTAL AMOUNT OF THE 778
REDUCTION IN TAXABLE VALUE FOR THE HOUSING COOPERATIVE BASED ON 779
ALL CERTIFICATES ISSUED UNDER THIS SECTION FOR HOMESTEADS IN THE 780
HOUSING COOPERATIVE; THE NONPROFIT CORPORATION'S TOTAL REDUCTION 781
IN TAXES FOR THAT YEAR UNDER DIVISION (A) OF SECTION 323.152 OF 782
THE REVISED CODE; THE TAX RATE THAT IS APPLICABLE AGAINST THE 784
HOUSING COOPERATIVE FOR THAT YEAR; AND ANY OTHER INFORMATION THE 785
TAX COMMISSIONER REQUIRES. THE COUNTY AUDITOR SHALL PREPARE 786
THREE COPIES OF THE ORIGINAL CERTIFICATE. UPON THE ISSUANCE OF
SUCH A CERTIFICATE, THE COUNTY AUDITOR SHALL FORWARD TWO COPIES 787
19
AND THE ORIGINAL TO THE COUNTY TREASURER AND RETAIN ONE COPY. 788
THE COUNTY AUDITOR ALSO SHALL RECORD THE AMOUNT OF REDUCTION IN 789
TAXES IN THE APPROPRIATE COLUMN ON THE GENERAL TAX LIST AND 790
DUPLICATE OF REAL AND PUBLIC UTILITY PROPERTY. 791
(D) ON RECEIPT OF THE NOTICE FROM THE COUNTY AUDITOR UNDER 793
DIVISION (C) OF THIS SECTION, THE NONPROFIT CORPORATION THAT OWNS 794
AND OPERATES THE HOUSING COOPERATIVE SHALL REDUCE THE MONTHLY 795
MAINTENANCE FEE FOR EACH HOMESTEAD FOR WHICH AN APPLICANT 797
RECEIVED A CERTIFICATE OF REDUCTION UNDER THIS SECTION FOR THE 798
YEAR FOLLOWING THE YEAR FOR WHICH THE CERTIFICATE WAS ISSUED. 799
THE REDUCTION IN THE MONTHLY MAINTENANCE FEE SHALL EQUAL 800
ONE-TWELFTH OF THE REDUCTION IN TAXES ATTRIBUTED TO THE HOMESTEAD 801
BY THE COUNTY AUDITOR UNDER DIVISION (C) OF THIS SECTION. 802
(E) IF AN APPLICATION, LATE APPLICATION, OR CONTINUING 804
APPLICATION IS NOT APPROVED, OR IF THE COUNTY AUDITOR OTHERWISE 805
DETERMINES THAT A HOMESTEAD DOES NOT QUALIFY FOR A REDUCTION IN 806
TAXES UNDER DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE, 808
THE AUDITOR SHALL NOTIFY THE APPLICANT, AND THE NONPROFIT 809
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE, OF 811
THE REASONS FOR DENIAL NOT LATER THAN THE FIRST MONDAY IN 813
OCTOBER. IF THE APPLICANT BELIEVES THAT THE APPLICATION FOR 814
REDUCTION HAS BEEN IMPROPERLY DENIED, OR THE NONPROFIT
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE 815
BELIEVES THAT THE REDUCTION IS FOR LESS THAN THAT TO WHICH THE 816
HOUSING COOPERATIVE IS ENTITLED, THE APPLICANT OR HOUSING 817
COOPERATIVE, RESPECTIVELY, MAY FILE AN APPEAL WITH THE COUNTY 818
BOARD OF REVISION NOT LATER THAN THE DATE OF CLOSING OF THE 819
COLLECTION FOR THE FIRST HALF OF REAL AND PUBLIC UTILITY PROPERTY 820
TAXES. THE APPEAL SHALL BE TREATED IN THE SAME MANNER AS A 821
COMPLAINT RELATING TO THE VALUATION OR ASSESSMENT OF REAL 822
PROPERTY UNDER CHAPTER 5715. OF THE REVISED CODE. 823
Sec. 323.99. Whoever violates division (D), (E), or (F) of 832
section 323.153 OR DIVISION (B) OF SECTION 323.159 of the Revised 834
Code is guilty of a misdemeanor of the fourth degree.
20
Sec. 5715.30. The tax commissioner shall prescribe for and 843
furnish to all county boards of revision, county auditors, and 844
county treasurers blank forms for all oaths of office, 845
statements, returns, reports, tax lists and duplicates, 846
abstracts, records of proceedings, complaints, notices of appeal, 847
tax bills, receipts, and all other documents, files, and records 848
authorized or required by any law which relates to the 849
assessment, levy, or collection of taxes or the reduction of 850
taxes or by any rules, orders, or instructions of the 851
commissioner. The commissioner shall prescribe a form for tax 852
lists and duplicates to insure proper administration of sections 853
319.301, 319.302, and 323.151 to 323.157 323.159 of the Revised 855
Code. The commissioner shall prescribe and furnish blank forms 856
of records and papers for all proceedings and official actions 857
authorized or required by any law which relates to the 858
assessment, levy, or collection of taxes or by any rules, orders, 859
or instruction of the commissioner. Auditors, treasurers, all 860
other officers, and all persons required to list property for 861
taxation shall use true copies of such blank forms. 862
Section 2. That existing sections 323.151, 323.152, 864
323.153, 323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 865
of the Revised Code are hereby repealed. 866
Section 3. Section 323.153 of the Revised Code is 868
presented in this act as a composite of the section as amended by 869
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 870
of the 122nd General Assembly, with the new language of none of 872
the acts shown in capital letters. This is in recognition of the 873
principle stated in division (B) of section 1.52 of the Revised 874
Code that such amendments are to be harmonized where not 875
substantively irreconcilable and constitutes a legislative 876
finding that such is the resulting version in effect prior to the 877
effective date of this act.