As Introduced 1
123rd General Assembly 4
Regular Session S. B. No. 41 5
1999-2000 6
SENATOR GARDNER 8
10
A B I L L
To amend sections 322.01, 322.02, 322.03, 322.05, 12
and 322.06 and to enact section 322.07 of the 14
Revised Code to authorize lower real property and
manufactured home transfer tax rates for property 16
owners who receive the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 17
Section 1. That sections 322.01, 322.02, 322.03, 322.05, 19
and 322.06 be amended and section 322.07 of the Revised Code be 20
enacted to read as follows:
Sec. 322.01. As used in sections 322.01 to 322.05 322.07 29
of the Revised Code: 30
(A) "Value" means, in the case of any deed not a gift in 32
whole or part, the amount of the full consideration therefor, 33
paid or to be paid for the real estate described in the deed, 34
including the amount of any liens thereon, with the following 35
exceptions: 36
(1) The amount owed on a debt secured by a mortgage which 38
has been of record at least twelve months prior to the date of 39
the conveyance and which is assumed by the purchaser; 40
(2) The difference between the full amount of 42
consideration and the unpaid balance owed to the seller at the 43
time of the conveyance of property to a third party under a land 44
installment contract that has been of record at least twelve 45
months prior to the date of conveyance. 46
(B) "Value" means, in the case of a manufactured or mobile 49
home that is not a gift in whole or in part, the amount of the 50
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full consideration paid or to be paid for the home, including the 51
amounts of any liens thereon. 52
(C) "Value" means, in the case of a gift in whole or part, 54
the estimated price the real estate described in the deed, or the 56
manufactured or mobile home, would bring in the open market and 58
under the then existing and prevailing market conditions in a 59
sale between a willing seller and a willing buyer, both 60
conversant with the property and with prevailing general price 61
levels.
(D) "Deed" means any deed, instrument, or writing by which 63
any real property or any interest in real property is granted, 64
assigned, transferred, or otherwise conveyed except that it does 65
not include any deed, instrument, or writing which grants, 66
assigns, transfers, or otherwise conveys any real property or 67
interests in real property exempted from the fee required by 68
division (F)(3) of section 319.54 of the Revised Code. 69
(E) "Manufactured home" has the same meaning as in 72
division (C)(4) of section 3781.06 of the Revised Code. 73
(F) "Mobile home" has the same meaning as in division (O) 76
of section 4501.01 of the Revised Code. 77
Sec. 322.02. (A) For the purpose of paying the costs of 86
enforcing and administering the tax and providing additional 87
general revenue for the county, any county may levy and collect a 88
tax to be known as the real property transfer tax on each deed 89
conveying real property or any interest in real property located 90
wholly or partially within the boundaries of such THE county at a 92
rate not to exceed thirty cents per hundred dollars for each one
hundred dollars or fraction thereof of the value of the real 93
property or interest in real property located within the 94
boundaries of the county granted, assigned, transferred, or 95
otherwise conveyed by such THE deed. Such THE tax shall be 97
levied pursuant to a resolution adopted by the board of county 98
commissioners of such THE county and, EXCEPT AS PROVIDED IN 100
DIVISION (A) OF SECTION 322.07 OF THE REVISED CODE, shall be
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levied at a uniform rate upon all deeds as defined in division 101
(D) of section 322.01 of the Revised Code. Prior to the adoption 103
of any such resolution, the board of county commissioners shall 104
conduct two public hearings thereon, the second hearing to be not 105
less than three nor more than ten days after the first. Notice 106
of the date, time, and place of such THE hearings shall be given 107
by publication in a newspaper of general circulation in the 108
county once a week on the same day of the week for two 109
consecutive weeks, the second publication being not less than ten 110
nor more than thirty days prior to the first hearing. Such THE 111
tax shall be levied upon the grantor named in the deed and shall 113
be paid by the grantor for the use of the county to the county 114
auditor at the time of the delivery of the deed as provided in 115
section 319.202 of the Revised Code and prior to the presentation 116
of the deed to the recorder of the county for recording. 117
(B) No resolution levying a real property transfer tax 119
pursuant to this section of the Revised Code or a manufactured 121
home transfer tax pursuant to section 322.06 of the Revised Code 122
shall be effective sooner than thirty days following its adoption 123
and such. SUCH A resolution is subject to a referendum as 124
provided in sections 305.31 to 305.41 of the Revised Code, unless 125
such THE resolution is adopted as an emergency measure necessary 126
for the immediate preservation of the public peace, health, or 127
safety, in which case it shall go into immediate effect. Such AN 128
emergency measure must receive an affirmative vote of all of the 129
members of the board of commissioners, and shall state the 130
reasons for such THE necessity. A resolution may direct the 131
board of elections to submit the question of levying the tax to 132
the electors of the county at the next primary or general 133
election in the county occurring not less than seventy-five days 134
after such THE resolution is certified to the board. No such 135
resolution shall go into effect unless approved by a majority of 136
those voting upon it.
No real property transfer tax levied pursuant to this 138
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section shall be applicable with respect to the conveyance of 139
real property unless such conveyance takes place on or after 140
January 1, 1968. 141
Sec. 322.03. The funds collected by a county levying a 150
real property transfer tax or a manufactured home transfer tax 151
pursuant to sections 322.01 to 322.06 322.07 of the Revised Code 152
shall be allocated and disbursed as follows: 153
(A) First, for payment of the costs incurred by the county 155
in the administration and enforcement of the tax; 156
(B) The balance remaining after payment of the expenses 158
referred to in division (A) of this section shall be deposited in 159
the county general fund to be expended for any purpose for which 160
general fund moneys of the county may be used, including the 161
acquisition or construction of permanent improvements, or in the 162
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 163
construction of permanent improvements. The amounts to be 164
deposited in each of such THE funds shall be determined by the 165
board of county commissioners.
Sec. 322.05. The levy of any excise, income, property, 174
real property, or manufactured home transfer tax or fee by the 175
state or by any political subdivision thereof OF THE STATE shall 176
not be construed as preempting the power of a county to levy a 177
real property or manufactured home transfer tax pursuant to 178
sections 322.01 to 322.06 322.07 of the Revised Code. 179
Sec. 322.06. (A) For the purpose of paying the costs of 189
enforcing and administering the tax and providing additional 190
general revenue for the county, any county may levy and collect a 191
tax to be known as the manufactured home transfer tax on each 192
certificate of title that conveys, by resale on or after January 193
1, 2000, a used manufactured home or used mobile home, as defined 194
in division (A)(6) of section 5739.0210 of the Revised Code, 195
located wholly or partially within the boundaries of the county. 197
(B) The tax shall be assessed at a rate equal to the real 200
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property transfer tax rate of the county as adopted and levied by 201
the county pursuant to section 322.02 of the Revised Code. 202
(C) The EXCEPT AS PROVIDED IN DIVISION (B) OF SECTION 204
322.07 OF THE REVISED CODE, THE manufactured home transfer tax 205
shall be levied at a uniform rate. THE TAX SHALL BE LEVIED 206
pursuant to a resolution adopted by the board of county 208
commissioners of the county in the manner prescribed by division 209
(A) of section 322.02 of the Revised Code.
(D) The tax shall be levied upon the grantor named on the 212
certificate of title and paid to the auditor of the county in 213
which the home is located at the time of the delivery of the 214
certificate of title and shall be for the use of the county. 215
Sec. 322.07. (A) IN A RESOLUTION LEVYING A REAL PROPERTY 217
TRANSFER TAX UNDER SECTION 322.02 OF THE REVISED CODE, THE BOARD 219
OF COUNTY COMMISSIONERS MAY PRESCRIBE A LOWER RATE FOR THE TAX 220
THAN THE UNIFORM RATE THAT IS OTHERWISE LEVIED. THE LOWER RATE 221
SHALL APPLY TO ANY DEED CONVEYING A HOMESTEAD FOR WHICH THE
GRANTOR HAS OBTAINED A CERTIFICATE OF REDUCTION IN TAXES UNDER 222
SECTION 323.154 OF THE REVISED CODE FOR A REDUCTION UNDER 223
DIVISION (A) OF SECTION 323.152 OF THE REVISED CODE.
(B) A BOARD OF COUNTY COMMISSIONERS THAT PRESCRIBES A 226
LOWER REAL PROPERTY TRANSFER TAX RATE UNDER DIVISION (A) OF THIS 227
SECTION SHALL PRESCRIBE THE SAME LOWER RATE FOR THE MANUFACTURED 228
HOME TRANSFER TAX IF IT LEVIES A MANUFACTURED HOME TRANSFER TAX 229
UNDER SECTION 322.06 OF THE REVISED CODE. THE LOWER MANUFACTURED 232
HOME TRANSFER TAX RATE SHALL APPLY TO ANY CERTIFICATE OF TITLE 233
CONVEYING A USED MANUFACTURED OR MOBILE HOME FOR WHICH THE 234
GRANTOR HAS OBTAINED A CERTIFICATE OF REDUCTION IN ASSESSABLE 235
VALUE UNDER SECTION 4503.067 OF THE REVISED CODE. 238
Section 2. That existing sections 322.01, 322.02, 322.03, 240
322.05, and 322.06 of the Revised Code are hereby repealed. 241