As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. S. B. No. 6 5
1999-2000 6
SENATORS ARMBRUSTER-JOHNSON-DiDONATO-DRAKE-BLESSING- 7
BRADY-CARNES-CUPP-FINGERHUT-HOTTINGER-LATELL-LATTA-NEIN- 8
OELSLAGER-SPADA-WATTS-WHITE-KEARNS-WACHTMANN-SCHAFRATH- 9
HERINGTON-GARDNER-REPRESENTATIVES HOUSEHOLDER-MOTTLEY-JOLIVETTE- 10
JERSE-BARNES-BRITTON-HOLLISTER-PERRY-DISTEL-GRENDELL-NETZLEY- 11
AUSTRIA-HOOD-CALLENDER 12
_________________________________________________________________ 13
A B I L L
To amend sections 323.151, 323.152, 4503.064, and 15
4503.065 of the Revised Code to modify the 16
homestead exemption by increasing the income
eligibility brackets, indexing those brackets to 17
inflation, indexing the maximum tax reduction 18
amounts to inflation, and by maintaining the 19
disability deduction for elderly persons who
previously qualified for the exemption on the 20
basis of a disability. 21
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 23
Section 1. That sections 323.151, 323.152, 4503.064, and 25
4503.065 of the Revised Code be amended to read as follows: 27
Sec. 323.151. As used in sections 323.151 to 323.157 of 36
the Revised Code: 37
(A) "Homestead" means a dwelling, including a unit in a 40
multiple-unit dwelling and a manufactured home or mobile home 41
taxed as real property pursuant to division (B) of section 42
4503.06 of the Revised Code, owned and occupied as a home by an 44
individual whose domicile is in this state and who has not 45
acquired ownership from a person, other than the individual's 46
spouse, related by consanguinity or affinity for the purpose of 47
2
qualifying for the real property tax reduction provided in 48
section 323.152 of the Revised Code. The homestead shall include 49
so much of the land surrounding it, not exceeding one acre, as is 50
reasonably necessary for the use of the dwelling or unit as a 51
home. An owner includes a holder of one of the several estates 53
in fee, a vendee in possession under a purchase agreement or a 55
land contract, a mortgagor, a life tenant, one or more tenants 56
with a right of survivorship, tenants in common, and a settlor of 57
a revocable inter vivos trust holding the title to a homestead 58
occupied by the settlor as of right under the trust. The tax 59
commissioner shall adopt rules for the uniform classification and 60
valuation of real property or portions of real property as 61
homesteads. 62
(B) "Sixty-five years of age or older" means a person who 64
has attained age sixty-four prior to the first day of January of 65
the year of application for reduction in real estate taxes. 66
(C) "Total income" means the adjusted gross income of the 68
owner and the owner's spouse for the year preceding the year in 70
which application for a reduction in taxes is made, as determined 71
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 72
U.S.C.A. 1, as amended, adjusted as follows: 73
(1) Subtract the amount of disability benefits included in 75
adjusted gross income but not to exceed fifty-two hundred 77
dollars, except subtract the entire amount of disability benefits
included in adjusted gross income that are paid by the veterans 78
administration or a branch of the armed forces of the United 79
States on account of an injury or disability; 80
(2) Add old age and survivors benefits received pursuant 82
to the "Social Security Act" that are not included in adjusted 83
gross income; 84
(3) Add retirement, pension, annuity, or other retirement 86
payments or benefits not included in adjusted gross income; 87
(4) Add tier I and tier II railroad retirement benefits 89
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 90
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45 U.S.C.A. 228; 91
(5) Add interest on federal, state, and local government 93
obligations; 94
(6) FOR A PERSON WHO RECEIVED THE HOMESTEAD EXEMPTION FOR 96
A PRIOR YEAR ON THE BASIS OF BEING PERMANENTLY AND TOTALLY 97
DISABLED AND WHOSE CURRENT APPLICATION FOR THE EXEMPTION IS MADE 98
ON THE BASIS OF AGE, SUBTRACT THE FOLLOWING AMOUNT: 99
(a) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 101
NOT INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE 102
FIRST YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE 103
BASIS OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS 104
THE PERSON RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT 105
INCLUDED IN TOTAL INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED 106
UNDER DIVISION (C)(1) OF THIS SECTION IN THE CURRENT YEAR; 107
(b) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 109
INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE FIRST 110
YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE BASIS 111
OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 112
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (C)(1) OF THIS 113
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL 114
INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED UNDER DIVISION 115
(C)(1) OF THIS SECTION IN THE CURRENT YEAR. 116
DISABILITY BENEFITS THAT ARE PAID BY THE VETERAN'S 118
ADMINISTRATION OR A BRANCH OF THE ARMED FORCES OF THE UNITED 119
STATES ON ACCOUNT OF AN INJURY OR DISABILITY SHALL NOT BE 120
INCLUDED IN TOTAL INCOME.
(D) "Old age and survivors benefits received pursuant to 122
the 'Social Security Act'" or "tier I railroad retirement 123
benefits received pursuant to the 'Railroad Retirement Act'" 124
means: 125
(1) For those persons receiving the homestead exemption 127
for the first time for tax years 1976 and earlier, old age 128
benefits payable under the social security or railroad retirement 129
laws in effect on December 31, 1975, except in those cases where 130
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a change in social security or railroad retirement benefits would 131
result in a reduction in income. 132
(2) For those persons receiving the homestead exemption 134
for the first time for tax years 1977 and thereafter, old age 135
benefits payable under the social security or railroad retirement 136
laws in effect on the last day of the calendar year prior to the 137
year for which the homestead exemption is first received, or, if 138
no such benefits are payable that year, old age benefits payable 139
the first succeeding year in which old age benefits under the 140
social security or railroad retirement laws are payable, except 141
in those cases where a change in social security or railroad 142
retirement benefits results in a reduction in income. 143
(3) The lesser of: 145
(a) Survivors benefits payable under the social security 147
or railroad retirement laws in effect on the last day of the 148
calendar year prior to the year for which the homestead exemption 149
is first received, or, if no such benefits are payable that year, 150
survivors benefits payable the first succeeding year in which 151
survivors benefits are payable; or 152
(b) Old age benefits of the deceased spouse, as determined 154
under division (D)(1) or (2) of this section, upon which the 155
surviving spouse's survivors benefits are based under the social 156
security or railroad retirement laws, except in those cases where 157
a change in benefits would cause a reduction in income. 158
Survivors benefits are those described in division 160
(D)(3)(b) of this section only if the deceased spouse received 161
old age benefits in the year in which the deceased died. If the 162
deceased spouse did not receive old age benefits in the year in 163
which the deceased spouse died, then survivors benefits are those 164
described in division (D)(3)(a) of this section. 165
(E) "Permanently and totally disabled" means a person who 167
has, on the first day of January of the year of application for 168
reduction in real estate taxes, some impairment in body or mind 169
that makes the person unfit to work at any substantially 170
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remunerative employment which the person is reasonably able to 172
perform and which will, with reasonable probability, continue for 174
an indefinite period of at least twelve months without any 175
present indication of recovery therefrom or has been certified as 176
permanently and totally disabled by a state or federal agency 177
having the function of so classifying persons. 178
Sec. 323.152. In addition to the reduction in taxes 187
required under section 319.302 of the Revised Code, taxes shall 188
be reduced as follows: PROVIDED IN DIVISIONS (A) AND (B) OF THIS 190
SECTION.
(A) This division (1) DIVISION (A) OF THIS SECTION 193
applies to any of the following:
(1)(a) A person who is permanently and totally disabled; 195
(2)(b) A person who is sixty-five years of age or older; 197
(3)(c) A person who is the surviving spouse of a deceased 199
person who was permanently and totally disabled or sixty-five 200
years of age or older and who applied and qualified for a 201
reduction in taxes under this division in the year of death, 202
provided the surviving spouse is at least fifty-nine but not 203
sixty-five or more years of age on the date the deceased spouse 204
dies.
(2) Real property taxes on a homestead owned and occupied 206
by a person to whom this division (A) OF THIS SECTION applies 208
shall be further reduced for each year for which the owner 209
obtains a certificate of reduction from the county auditor under 210
section 323.154 of the Revised Code. The reduction shall equal 211
the amount obtained by multiplying the tax rate for the tax year 212
for which the certificate is issued by the reduction in taxable 213
value shown in the following schedule: 214
Reduce Taxable Value 216
Total Income by the Lesser of: 218
$10,800 11,900 or less $5,000 or seventy-five per cent 221
More than $10,800 11,900 $3,000 or sixty per cent 225
but not more than
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$15,800 17,500 224
More than $15,800 17,500 $1,000 or twenty-five per cent 228
but not more than
$20,800 23,000
More than $20,800 23,000 -0- 230
(3) EACH CALENDAR YEAR BEGINNING IN 1999, THE TAX 234
COMMISSIONER SHALL ADJUST THE FOREGOING SCHEDULE BY COMPLETING 235
THE FOLLOWING STEPS:
(a) DETERMINE THE PERCENTAGE INCREASE IN THE GROSS 237
DOMESTIC PRODUCT DEFLATOR DETERMINED BY THE BUREAU OF ECONOMIC 238
ANALYSIS OF THE UNITED STATES DEPARTMENT OF COMMERCE FROM THE 241
FIRST DAY OF JULY OF THE PRECEDING CALENDAR YEAR TO THE LAST DAY 242
OF JUNE OF THE CURRENT CALENDAR YEAR; 244
(b) MULTIPLY THAT PERCENTAGE INCREASE BY EACH OF THE TOTAL 247
INCOME AMOUNTS, AND BY EACH DOLLAR AMOUNT BY WHICH TAXABLE VALUE
IS REDUCED, FOR THE CURRENT TAX YEAR; 248
(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME 251
AMOUNTS, AND TO EACH OF THE DOLLAR AMOUNTS BY WHICH TAXABLE VALUE
IS REDUCED, FOR THE CURRENT TAX YEAR; 252
(d) ROUND THE RESULTING SUM TO THE NEAREST MULTIPLE OF ONE 255
HUNDRED DOLLARS.
THE COMMISSIONER SHALL CERTIFY THE AMOUNTS RESULTING FROM 257
THE ADJUSTMENT TO EACH COUNTY AUDITOR NOT LATER THAN THE FIRST 258
DAY OF DECEMBER EACH YEAR. THE CERTIFIED AMOUNTS APPLY TO THE 260
FOLLOWING TAX YEAR. THE COMMISSIONER SHALL NOT MAKE THE 261
ADJUSTMENT IN ANY CALENDAR YEAR IN WHICH THE AMOUNTS RESULTING 262
FROM THE ADJUSTMENT WOULD BE LESS THAN THE TOTAL INCOME AMOUNTS, 263
OR LESS THAN THE DOLLAR AMOUNTS BY WHICH TAXABLE VALUE IS 264
REDUCED, FOR THE CURRENT TAX YEAR.
(B) Real property taxes on any homestead, and manufactured 266
home taxes on any manufactured or mobile home on which a 267
manufactured home tax is assessed pursuant to division (D)(2) of 268
section 4503.06 of the Revised Code, shall be reduced for each 269
year for which the owner obtains a certificate of reduction from 271
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the county auditor under section 323.154 of the Revised Code. 272
The amount of the reduction shall equal one-fourth of the amount 273
by which the taxes charged and payable on the homestead or the 274
manufactured or mobile home are reduced for such year under 275
section 319.302 of the Revised Code. 276
(C) The reductions granted by this section do not apply to 278
special assessments or respread of assessments levied against the 279
homestead, and if there is a transfer of ownership subsequent to 280
the filing of an application for a reduction in taxes, such 281
reductions are not forfeited for such year by virtue of such 282
transfer. 283
(D) The reductions in taxable value referred to in this 285
section shall be applied solely as a factor for the purpose of 286
computing the reduction of taxes under this section and shall not 287
affect the total value of property in any subdivision or taxing 288
district as listed and assessed for taxation on the tax lists and 289
duplicates, or any direct or indirect limitations on indebtedness 290
of a subdivision or taxing district. If after application of 291
sections 5705.31 and 5705.32 of the Revised Code, including the 292
allocation of all levies within the ten-mill limitation to debt 293
charges to the extent therein provided, there would be 294
insufficient funds for payment of debt charges not provided for 295
by levies in excess of the ten-mill limitation, the reduction of 296
taxes provided for in sections 323.151 to 323.157 of the Revised 297
Code, shall be proportionately adjusted to the extent necessary 298
to provide such funds from levies within the ten-mill limitation. 299
(E) No reduction shall be made on the taxes due on the 301
homestead of any person convicted of violating division (C) or 302
(D) of section 323.153 of the Revised Code for a period of three 303
years following the conviction. 304
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of 313
the Revised Code: 314
(A) "Sixty-five years of age or older" means a person who 316
will be age sixty-five or older in the calendar year following 317
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the year of application for reduction in the assessable value of 318
the person's manufactured or mobile home. 319
(B) "Total income" means the adjusted gross income of the 321
owner and the owner's spouse for the year preceding the year in 323
which application for a reduction in taxes is made, as determined 324
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 325
U.S.C.A. 1, as amended, adjusted as follows: 326
(1) Subtract the amount of disability benefits included in 328
adjusted gross income but not to exceed five thousand two hundred 329
dollars, except subtract the entire amount of disability benefits 330
included in adjusted gross income that are paid by the veteran's 331
administration or a branch of the armed forces of the United 332
States on account of an injury or disability; 333
(2) Add old age and survivors benefits received pursuant 335
to the "Social Security Act" that are not included in adjusted 336
gross income; 337
(3) Add retirement, pension, annuity, or other retirement 339
payments or benefits not included in adjusted gross income; 340
(4) Add tier I and II railroad retirement benefits 342
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 343
45 U.S.C. 228; 344
(5) Add interest on federal, state, and local government 346
obligations; 347
(6) FOR A PERSON WHO RECEIVED THE HOMESTEAD EXEMPTION FOR 349
A PRIOR YEAR ON THE BASIS OF BEING PERMANENTLY AND TOTALLY 350
DISABLED AND WHOSE CURRENT APPLICATION FOR THE EXEMPTION IS MADE 351
ON THE BASIS OF AGE, SUBTRACT THE FOLLOWING AMOUNT: 352
(a) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 354
NOT INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE 355
FIRST YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE 356
BASIS OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS 357
THE PERSON RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT 358
INCLUDED IN TOTAL INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED 359
UNDER DIVISION (B)(1) OF THIS SECTION IN THE CURRENT YEAR; 360
9
(b) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 362
INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE FIRST 363
YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE BASIS 364
OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 365
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (B)(1) OF THIS 366
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL 367
INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED UNDER DIVISION 368
(B)(1) OF THIS SECTION IN THE CURRENT YEAR. 369
DISABILITY BENEFITS THAT ARE PAID BY THE VETERAN'S 371
ADMINISTRATION OR A BRANCH OF THE ARMED FORCES OF THE UNITED 372
STATES ON ACCOUNT OF AN INJURY OR DISABILITY SHALL NOT BE 373
INCLUDED IN TOTAL INCOME.
(C) "Old age and survivors benefits received pursuant to 375
the 'Social Security Act'" or "tier I railroad retirement 376
benefits received pursuant to the 'Railroad Retirement Act'" 377
means: 378
(1) The old age benefits payable under the social security 380
or railroad retirement laws in effect on the last day of the 381
calendar year preceding the year in which the applicant's 382
application for reduction is first successfully made, or, if no 383
such benefits are payable that year, old age benefits payable the 384
first succeeding year in which old age benefits under the social 385
security or railroad retirement laws are payable, except in those 386
cases where a change in social security or railroad retirement 387
benefits results in a reduction in income. 388
(2) The lesser of: 390
(a) Survivors benefits payable under the social security 392
or railroad retirement laws in effect on the last day of the 393
calendar year preceding the year in which the applicant's 394
application for reduction is first successfully made, or, if no 395
such benefits are payable that year, survivors benefits payable 396
the first succeeding year in which survivors benefits are 397
payable; or 398
(b) Old age benefits of the deceased spouse, as determined 400
10
under division (C)(1) of this section, upon which the surviving 401
spouse's survivors benefits are based under the social security 402
or railroad retirement laws, except in those cases where a change 403
in benefits would cause a reduction in income. 404
Survivors benefits are those described in division 406
(C)(2)(b) of this section only if the deceased spouse received 407
old age benefits in the year in which the deceased died. If the 408
deceased spouse did not receive old age benefits in the year in 409
which the deceased died, then survivors benefits are those 410
described in division (C)(2)(a) of this section. 411
(D) "Permanently and totally disabled" means a person who, 413
on the first day of January of the year of application, including 414
late application, for reduction in the assessable value of a 415
manufactured or mobile home, has some impairment in body or mind 416
that makes the person unfit to work at any substantially 417
remunerative employment which the person is reasonably able to 419
perform and which will, with reasonable probability, continue for 421
an indefinite period of at least twelve months without any 422
present indication of recovery therefrom or has been certified as 423
permanently and totally disabled by a state or federal agency 424
having the function of so classifying persons. 425
(E) "Homestead exemption" means the reduction in taxes 427
allowed under division (A) of section 323.152 of the Revised Code 428
for the year in which an application is filed under section 429
4503.066 of the Revised Code. 430
(F) "Manufactured home" has the meaning given in division 432
(C)(4) of section 3781.06 of the Revised Code, and includes a 434
structure consisting of two manufactured homes that were 435
purchased either together or separately and are combined to form 436
a single dwelling, but does not include a manufactured home that 438
is taxed as real property pursuant to division (B) of section
4503.06 of the Revised Code. 439
(G) "Mobile home" has the meaning given in division (O) of 442
section 4501.01 of the Revised Code and includes a structure 443
11
consisting of two mobile homes that were purchased together or 444
separately and combined to form a single dwelling, but does not 445
include a mobile home that is taxed as real property pursuant to 446
division (B) of section 4503.06 of the Revised Code. 447
(H) "Late application" means an application filed with an 449
original application under division (A)(3) of section 4503.066 of 450
the Revised Code. 451
Sec. 4503.065. (A) This section applies to any of the 460
following:
(A)(1) An individual who is permanently and totally 462
disabled;
(B)(2) An individual who is sixty-five years of age or 464
older;
(C)(3) An individual who is the surviving spouse of a 466
deceased person who was permanently and totally disabled or 467
sixty-five years of age or older and who applied and qualified 468
for a reduction in assessable value under this section in the 469
year of death, provided the surviving spouse is at least 470
fifty-nine but not sixty-five or more years of age on the date 471
the deceased spouse dies. 472
(B)(1) The manufactured home tax on a manufactured or 475
mobile home that is paid pursuant to division (C) of section 476
4503.06 of the Revised Code and that is owned and occupied as a 477
home by an individual whose domicile is in this state and to whom 478
this section applies, shall be reduced for any tax year for which 479
the owner obtains a certificate of reduction from the county 480
auditor under section 4503.067 of the Revised Code, provided the 481
individual did not acquire ownership from a person, other than 482
the individual's spouse, related by consanguinity or affinity for 484
the purpose of qualifying for the reduction in assessable value. 485
An owner includes a settlor of a revocable inter vivos trust 486
holding the title to a manufactured or mobile home occupied by 487
the settlor as of right under the trust. The reduction shall 488
equal the amount obtained by multiplying the tax rate for the tax 489
12
year for which the certificate is issued by the reduction in 490
assessable value shown in the following schedule. 491
Reduce Assessable Value 493
Total Income by the Lesser of: 494
Column A Column B 495
$10,800 11,900 or less $5,000 or seventy-five per cent 498
More than $10,800 11,900 499
but not more than $15,800 500
17,500 $3,000 or sixty per cent 501
More than $15,800 17,500 502
but not more than $20,800 503
23,000 $1,000 or twenty-five per cent 504
More than $20,800 23,000 -0- 506
(2) EACH CALENDAR YEAR BEGINNING IN 1999, THE TAX 509
COMMISSIONER SHALL ADJUST THE FOREGOING SCHEDULE BY COMPLETING 510
THE FOLLOWING STEPS: 511
(a) DETERMINE THE PERCENTAGE INCREASE IN THE GROSS 513
DOMESTIC PRODUCT DEFLATOR DETERMINED BY THE BUREAU OF ECONOMIC 514
ANALYSIS OF THE UNITED STATES DEPARTMENT OF COMMERCE FROM THE 517
FIRST DAY OF JULY OF THE PRECEDING CALENDAR YEAR TO THE LAST DAY 518
OF JUNE OF THE CURRENT CALENDAR YEAR; 520
(b) MULTIPLY THAT PERCENTAGE INCREASE BY EACH OF THE TOTAL 523
INCOME AMOUNTS, AND BY EACH DOLLAR AMOUNT BY WHICH ASSESSABLE
VALUE IS REDUCED, FOR THE ENSUING TAX YEAR; 524
(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME 527
AMOUNTS, AND TO EACH OF THE DOLLAR AMOUNTS BY WHICH ASSESSABLE
VALUE IS REDUCED, FOR THE ENSUING TAX YEAR; 528
(d) ROUND THE RESULTING SUM TO THE NEAREST MULTIPLE OF ONE 531
HUNDRED DOLLARS.
THE COMMISSIONER SHALL CERTIFY THE AMOUNTS RESULTING FROM 533
THE ADJUSTMENT TO EACH COUNTY AUDITOR NOT LATER THAN THE FIRST 534
DAY OF DECEMBER EACH YEAR. THE CERTIFIED AMOUNTS APPLY TO THE 536
SECOND ENSUING TAX YEAR. THE COMMISSIONER SHALL NOT MAKE THE 537
ADJUSTMENT IN ANY CALENDAR YEAR IN WHICH THE AMOUNTS RESULTING 538
13
FROM THE ADJUSTMENT WOULD BE LESS THAN THE TOTAL INCOME AMOUNTS, 539
OR LESS THAN THE DOLLAR AMOUNTS BY WHICH ASSESSABLE VALUE IS 540
REDUCED, FOR THE ENSUING TAX YEAR.
(C) If the owner or the spouse of the owner of a 542
manufactured or mobile home is eligible for a homestead exemption 544
on the land upon which the home is located, the reduction in 545
assessable value to which the owner or spouse is entitled under 546
this section shall not exceed the difference between the 548
reduction in assessable value to which the owner or spouse is 549
entitled under column A of the above schedule and the amount of 550
the reduction in taxable value that was used to compute the
homestead exemption. 551
(D) No reduction shall be made on the assessable value of 553
the home of any person convicted of violating division (C) or (D) 555
of section 4503.066 of the Revised Code for a period of three 556
years following the conviction.
Section 2. That existing sections 323.151, 323.152, 558
4503.064, and 4503.065 of the Revised Code are hereby repealed. 559
Section 3. (A)(1) Except as otherwise provided in 561
division (A)(2) of this section, the amendments made by this act 562
to division (C) of section 323.151 and division (A) of section 563
323.152 of the Revised Code first apply to tax year 1999. A 564
person whose homestead first becomes eligible for the reduction 565
in taxable value or is entitled to an increased reduction for tax 567
year 1999 because of the amendments made to either of those
divisions may apply for the reduction or increase therein for 568
that year not later than 90 days after the effective date of this 569
section, notwithstanding filing requirements to the contrary 570
under division (A)(3) of section 323.153 of the Revised Code. 571
(2) Notwithstanding division (A)(3) of section 323.152 of 573
the Revised Code, as amended by this act, the adjustment to the 574
dollar amount by which taxable value is reduced under that 575
division shall be made first in calendar year 2001 and 576
thereafter. The reduction resulting from that adjustment first 577
14
applies to tax years 2002 and thereafter. 578
(B)(1) Except as otherwise provided in division (B)(2) of 580
this section, the amendments made by this act to sections 581
4503.064 and 4503.065 of the Revised Code first apply to tax year 582
2000. A person whose manufactured or mobile home first becomes 583
eligible for the reduction in assessable value or is entitled to 584
an increased reduction for tax year 2000 because of the 585
amendments made to either of those sections may apply for the 586
reduction or increase therein for that year not later than 90 587
days after the effective date of this section, notwithstanding 588
the filing requirements to the contrary under division (A)(2) of 589
section 4503.066 of the Revised Code. 590
(2) Notwithstanding division (B)(2) of section 4503.065 of 592
the Revised Code, as amended by this act, the adjustment to the 593
dollar amount by which taxable value is reduced under that 594
division shall be made first in calendar year 2002 and 595
thereafter. The reduction resulting from that adjustment first 596
applies to tax years 2003 and thereafter. 597