As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Am. S. B. No. 41 5
1999-2000 6
SENATORS GARDNER-MUMPER-DRAKE-JOHNSON-BLESSING-DiDONATO-SPADA- 8
NEIN-WATTS-WHITE-LATTA-OELSLAGER-SCHAFRATH-ARMBRUSTER-RAY- 9
REPRESENTATIVES MOTTLEY-JOLIVETTE-HAINES-HOOD-AMSTUTZ-DISTEL- 10
GRENDELL 11
_________________________________________________________________ 12
A B I L L
To amend sections 322.01, 322.02, 322.03, 322.05, 14
and 322.06 and to enact section 322.07 of the 16
Revised Code to authorize lower real property and
manufactured home transfer tax rates for property 18
owners who receive the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 19
Section 1. That sections 322.01, 322.02, 322.03, 322.05, 21
and 322.06 be amended and section 322.07 of the Revised Code be 22
enacted to read as follows:
Sec. 322.01. As used in sections 322.01 to 322.05 322.07 31
of the Revised Code: 32
(A) "Value" means, in the case of any deed not a gift in 34
whole or part, the amount of the full consideration therefor, 35
paid or to be paid for the real estate described in the deed, 36
including the amount of any liens thereon, with the following 37
exceptions: 38
(1) The amount owed on a debt secured by a mortgage which 40
has been of record at least twelve months prior to the date of 41
the conveyance and which is assumed by the purchaser; 42
(2) The difference between the full amount of 44
consideration and the unpaid balance owed to the seller at the 45
time of the conveyance of property to a third party under a land 46
installment contract that has been of record at least twelve 47
2
months prior to the date of conveyance. 48
(B) "Value" means, in the case of a manufactured or mobile 51
home that is not a gift in whole or in part, the amount of the 52
full consideration paid or to be paid for the home, including the 53
amounts of any liens thereon. 54
(C) "Value" means, in the case of a gift in whole or part, 56
the estimated price the real estate described in the deed, or the 58
manufactured or mobile home, would bring in the open market and 60
under the then existing and prevailing market conditions in a 61
sale between a willing seller and a willing buyer, both 62
conversant with the property and with prevailing general price 63
levels.
(D) "Deed" means any deed, instrument, or writing by which 65
any real property or any interest in real property is granted, 66
assigned, transferred, or otherwise conveyed except that it does 67
not include any deed, instrument, or writing which grants, 68
assigns, transfers, or otherwise conveys any real property or 69
interests in real property exempted from the fee required by 70
division (F)(3) of section 319.54 of the Revised Code. 71
(E) "Manufactured home" has the same meaning as in 74
division (C)(4) of section 3781.06 of the Revised Code. 75
(F) "Mobile home" has the same meaning as in division (O) 78
of section 4501.01 of the Revised Code. 79
Sec. 322.02. (A) For the purpose of paying the costs of 88
enforcing and administering the tax and providing additional 89
general revenue for the county, any county may levy and collect a 90
tax to be known as the real property transfer tax on each deed 91
conveying real property or any interest in real property located 92
wholly or partially within the boundaries of such THE county at a 94
rate not to exceed thirty cents per hundred dollars for each one
hundred dollars or fraction thereof of the value of the real 95
property or interest in real property located within the 96
boundaries of the county granted, assigned, transferred, or 97
otherwise conveyed by such THE deed. Such THE tax shall be 99
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levied pursuant to a resolution adopted by the board of county 100
commissioners of such THE county and, EXCEPT AS PROVIDED IN 102
DIVISION (A) OF SECTION 322.07 OF THE REVISED CODE, shall be
levied at a uniform rate upon all deeds as defined in division 103
(D) of section 322.01 of the Revised Code. Prior to the adoption 105
of any such resolution, the board of county commissioners shall 106
conduct two public hearings thereon, the second hearing to be not 107
less than three nor more than ten days after the first. Notice 108
of the date, time, and place of such THE hearings shall be given 109
by publication in a newspaper of general circulation in the 110
county once a week on the same day of the week for two 111
consecutive weeks, the second publication being not less than ten 112
nor more than thirty days prior to the first hearing. Such THE 113
tax shall be levied upon the grantor named in the deed and shall 115
be paid by the grantor for the use of the county to the county 116
auditor at the time of the delivery of the deed as provided in 117
section 319.202 of the Revised Code and prior to the presentation 118
of the deed to the recorder of the county for recording. 119
(B) No resolution levying a real property transfer tax 121
pursuant to this section of the Revised Code or a manufactured 123
home transfer tax pursuant to section 322.06 of the Revised Code 124
shall be effective sooner than thirty days following its adoption 125
and such. SUCH A resolution is subject to a referendum as 126
provided in sections 305.31 to 305.41 of the Revised Code, unless 127
such THE resolution is adopted as an emergency measure necessary 128
for the immediate preservation of the public peace, health, or 129
safety, in which case it shall go into immediate effect. Such AN 130
emergency measure must receive an affirmative vote of all of the 131
members of the board of commissioners, and shall state the 132
reasons for such THE necessity. A resolution may direct the 133
board of elections to submit the question of levying the tax to 134
the electors of the county at the next primary or general 135
election in the county occurring not less than seventy-five days 136
after such THE resolution is certified to the board. No such 137
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resolution shall go into effect unless approved by a majority of 138
those voting upon it.
No real property transfer tax levied pursuant to this 140
section shall be applicable with respect to the conveyance of 141
real property unless such conveyance takes place on or after 142
January 1, 1968. 143
Sec. 322.03. The funds collected by a county levying a 152
real property transfer tax or a manufactured home transfer tax 153
pursuant to sections 322.01 to 322.06 322.07 of the Revised Code 154
shall be allocated and disbursed as follows: 155
(A) First, for payment of the costs incurred by the county 157
in the administration and enforcement of the tax; 158
(B) The balance remaining after payment of the expenses 160
referred to in division (A) of this section shall be deposited in 161
the county general fund to be expended for any purpose for which 162
general fund moneys of the county may be used, including the 163
acquisition or construction of permanent improvements, or in the 164
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 165
construction of permanent improvements. The amounts to be 166
deposited in each of such THE funds shall be determined by the 167
board of county commissioners.
Sec. 322.05. The levy of any excise, income, property, 176
real property, or manufactured home transfer tax or fee by the 177
state or by any political subdivision thereof OF THE STATE shall 178
not be construed as preempting the power of a county to levy a 179
real property or manufactured home transfer tax pursuant to 180
sections 322.01 to 322.06 322.07 of the Revised Code. 181
Sec. 322.06. (A) For the purpose of paying the costs of 191
enforcing and administering the tax and providing additional 192
general revenue for the county, any county may levy and collect a 193
tax to be known as the manufactured home transfer tax on each 194
certificate of title that conveys, by resale on or after January 195
1, 2000, a used manufactured home or used mobile home, as defined 196
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in division (A)(6) of section 5739.0210 of the Revised Code, 197
located wholly or partially within the boundaries of the county. 199
(B) The tax shall be assessed at a rate equal to the real 202
property transfer tax rate of the county as adopted and levied by 203
the county pursuant to section 322.02 of the Revised Code. 204
(C) The EXCEPT AS PROVIDED IN DIVISION (B) OF SECTION 206
322.07 OF THE REVISED CODE, THE manufactured home transfer tax 207
shall be levied at a uniform rate. THE TAX SHALL BE LEVIED 208
pursuant to a resolution adopted by the board of county 210
commissioners of the county in the manner prescribed by division 211
(A) of section 322.02 of the Revised Code.
(D) The tax shall be levied upon the grantor named on the 214
certificate of title and paid to the auditor of the county in 215
which the home is located at the time of the delivery of the 216
certificate of title and shall be for the use of the county. 217
Sec. 322.07. (A) BY RESOLUTION THE BOARD OF COUNTY 220
COMMISSIONERS MAY PRESCRIBE A LOWER RATE FOR THE REAL PROPERTY 221
TRANSFER TAX LEVIED UNDER SECTION 322.02 OF THE REVISED CODE THAN
THE UNIFORM RATE THAT IS OTHERWISE LEVIED. THE LOWER RATE SHALL 223
APPLY TO ANY DEED CONVEYING A HOMESTEAD FOR WHICH THE GRANTOR HAS
OBTAINED A CERTIFICATE OF REDUCTION IN TAXES UNDER SECTION 224
323.154 OF THE REVISED CODE FOR A REDUCTION UNDER DIVISION (A) OF 225
SECTION 323.152 OF THE REVISED CODE.
(B) A BOARD OF COUNTY COMMISSIONERS THAT PRESCRIBES A 228
LOWER REAL PROPERTY TRANSFER TAX RATE UNDER DIVISION (A) OF THIS 229
SECTION SHALL PRESCRIBE THE SAME LOWER RATE FOR THE MANUFACTURED 230
HOME TRANSFER TAX IF IT LEVIES A MANUFACTURED HOME TRANSFER TAX 231
UNDER SECTION 322.06 OF THE REVISED CODE. THE LOWER MANUFACTURED 234
HOME TRANSFER TAX RATE SHALL APPLY TO ANY CERTIFICATE OF TITLE 235
CONVEYING A USED MANUFACTURED OR USED MOBILE HOME FOR WHICH THE 236
GRANTOR HAS OBTAINED A CERTIFICATE OF REDUCTION IN ASSESSABLE 237
VALUE UNDER SECTION 4503.067 OF THE REVISED CODE. 240
Section 2. That existing sections 322.01, 322.02, 322.03, 242
322.05, and 322.06 of the Revised Code are hereby repealed. 243