As Passed by the House 1
123rd General Assembly 4
Regular Session Am. 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-OGG-HEALY-BATEMAN-BUCHY-CATES-D.MILLER- 12
WILLAMOWSKI-TERWILLEGER-TIBERI-AMSTUTZ-OLMAN-COUGHLIN-DAMSCHRODER- 13
BUEHRER-MYERS-STAPLETON-ROBERTS-CAREY-BENDER-ROMAN-JAMES-WILSON- 14
HOOPS-METZGER-HARRIS-KILBANE-HARTNETT-CALVERT-LOGAN-FLANNERY- 15
EVANS-HAINES-MEAD-TRAKAS-O'BRIEN-GOODMAN-PRINGLE-JONES-PERZ- 16
VESPER-SCHULER-WINKLER-KRUPINSKI-SULLIVAN-MAIER-KREBS- 17
PADGETT-SUTTON-VERICH-SCHURING-BARRETT-THOMAS-DePIERO- 18
SULZER-FERDERBER-SALERNO-YOUNG-PETERSON-CLANCY-BRADING 19
_________________________________________________________________ 20
A B I L L
To amend sections 323.151, 323.152, 4503.064, and 22
4503.065 of the Revised Code to modify the 23
homestead exemption by increasing the income
eligibility brackets, indexing those brackets to 24
inflation, indexing the maximum tax reduction 25
amounts to inflation, and maintaining the 26
disability deduction for elderly persons who
previously qualified for the exemption on the 27
basis of a disability. 28
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 30
Section 1. That sections 323.151, 323.152, 4503.064, and 32
4503.065 of the Revised Code be amended to read as follows: 34
Sec. 323.151. As used in sections 323.151 to 323.157 of 43
the Revised Code: 44
2
(A) "Homestead" means a dwelling, including a unit in a 47
multiple-unit dwelling and a manufactured home or mobile home 48
taxed as real property pursuant to division (B) of section 49
4503.06 of the Revised Code, owned and occupied as a home by an 51
individual whose domicile is in this state and who has not 52
acquired ownership from a person, other than the individual's 53
spouse, related by consanguinity or affinity for the purpose of 54
qualifying for the real property tax reduction provided in 55
section 323.152 of the Revised Code. The homestead shall include 56
so much of the land surrounding it, not exceeding one acre, as is 57
reasonably necessary for the use of the dwelling or unit as a 58
home. An owner includes a holder of one of the several estates 60
in fee, a vendee in possession under a purchase agreement or a 62
land contract, a mortgagor, a life tenant, one or more tenants 63
with a right of survivorship, tenants in common, and a settlor of 64
a revocable inter vivos trust holding the title to a homestead 65
occupied by the settlor as of right under the trust. The tax 66
commissioner shall adopt rules for the uniform classification and 67
valuation of real property or portions of real property as 68
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 84
dollars, except subtract the entire amount of disability benefits
included in adjusted gross income that are paid by the veterans 85
administration or a branch of the armed forces of the United 86
States on account of an injury or disability; 87
3
(2) Add old age and survivors benefits received pursuant 89
to the "Social Security Act" that are not included in adjusted 90
gross income; 91
(3) Add retirement, pension, annuity, or other retirement 93
payments or benefits not included in adjusted gross income; 94
(4) Add tier I and tier II railroad retirement benefits 96
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 97
45 U.S.C.A. 228; 98
(5) Add interest on federal, state, and local government 100
obligations; 101
(6) FOR A PERSON WHO RECEIVED THE HOMESTEAD EXEMPTION FOR 103
A PRIOR YEAR ON THE BASIS OF BEING PERMANENTLY AND TOTALLY 104
DISABLED AND WHOSE CURRENT APPLICATION FOR THE EXEMPTION IS MADE 105
ON THE BASIS OF AGE, SUBTRACT THE FOLLOWING AMOUNT: 106
(a) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 108
NOT INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE 109
FIRST YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE 110
BASIS OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS 111
THE PERSON RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT 112
INCLUDED IN TOTAL INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED 113
UNDER DIVISION (C)(1) OF THIS SECTION IN THE CURRENT YEAR; 114
(b) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 116
INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE FIRST 117
YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE BASIS 118
OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 119
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (C)(1) OF THIS 120
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL 121
INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED UNDER DIVISION 122
(C)(1) OF THIS SECTION IN THE CURRENT YEAR. 123
DISABILITY BENEFITS THAT ARE PAID BY THE DEPARTMENT OF 125
VETERANS AFFAIRS OR A BRANCH OF THE ARMED FORCES OF THE UNITED 127
STATES ON ACCOUNT OF AN INJURY OR DISABILITY SHALL NOT BE 128
INCLUDED IN TOTAL INCOME.
(D) "Old age and survivors benefits received pursuant to 130
4
the 'Social Security Act'" or "tier I railroad retirement 131
benefits received pursuant to the 'Railroad Retirement Act'" 132
means: 133
(1) For those persons receiving the homestead exemption 135
for the first time for tax years 1976 and earlier, old age 136
benefits payable under the social security or railroad retirement 137
laws in effect on December 31, 1975, except in those cases where 138
a change in social security or railroad retirement benefits would 139
result in a reduction in income. 140
(2) For those persons receiving the homestead exemption 142
for the first time for tax years 1977 and thereafter, old age 143
benefits payable under the social security or railroad retirement 144
laws in effect on the last day of the calendar year prior to the 145
year for which the homestead exemption is first received, or, if 146
no such benefits are payable that year, old age benefits payable 147
the first succeeding year in which old age benefits under the 148
social security or railroad retirement laws are payable, except 149
in those cases where a change in social security or railroad 150
retirement benefits results in a reduction in income. 151
(3) The lesser of: 153
(a) Survivors benefits payable under the social security 155
or railroad retirement laws in effect on the last day of the 156
calendar year prior to the year for which the homestead exemption 157
is first received, or, if no such benefits are payable that year, 158
survivors benefits payable the first succeeding year in which 159
survivors benefits are payable; or 160
(b) Old age benefits of the deceased spouse, as determined 162
under division (D)(1) or (2) of this section, upon which the 163
surviving spouse's survivors benefits are based under the social 164
security or railroad retirement laws, except in those cases where 165
a change in benefits would cause a reduction in income. 166
Survivors benefits are those described in division 168
(D)(3)(b) of this section only if the deceased spouse received 169
old age benefits in the year in which the deceased died. If the 170
5
deceased spouse did not receive old age benefits in the year in 171
which the deceased spouse died, then survivors benefits are those 172
described in division (D)(3)(a) of this section. 173
(E) "Permanently and totally disabled" means a person who 175
has, on the first day of January of the year of application for 176
reduction in real estate taxes, some impairment in body or mind 177
that makes the person unfit to work at any substantially 178
remunerative employment which the person is reasonably able to 180
perform and which will, with reasonable probability, continue for 182
an indefinite period of at least twelve months without any 183
present indication of recovery therefrom or has been certified as 184
permanently and totally disabled by a state or federal agency 185
having the function of so classifying persons. 186
Sec. 323.152. In addition to the reduction in taxes 195
required under section 319.302 of the Revised Code, taxes shall 196
be reduced as follows: PROVIDED IN DIVISIONS (A) AND (B) OF THIS 198
SECTION.
(A) This division (1) DIVISION (A) OF THIS SECTION 201
applies to any of the following:
(1)(a) A person who is permanently and totally disabled; 203
(2)(b) A person who is sixty-five years of age or older; 205
(3)(c) A person who is the surviving spouse of a deceased 207
person who was permanently and totally disabled or sixty-five 208
years of age or older and who applied and qualified for a 209
reduction in taxes under this division in the year of death, 210
provided the surviving spouse is at least fifty-nine but not 211
sixty-five or more years of age on the date the deceased spouse 212
dies.
(2) Real property taxes on a homestead owned and occupied 214
by a person to whom this division (A) OF THIS SECTION applies 216
shall be further reduced for each year for which the owner 217
obtains a certificate of reduction from the county auditor under 218
section 323.154 of the Revised Code. The reduction shall equal 219
the amount obtained by multiplying the tax rate for the tax year 220
6
for which the certificate is issued by the reduction in taxable 221
value shown in the following schedule: 222
Reduce Taxable Value 224
Total Income by the Lesser of: 226
$10,800 11,900 or less $5,000 or seventy-five per cent 229
More than $10,800 11,900 $3,000 or sixty per cent 233
but not more than
$15,800 17,500 232
More than $15,800 17,500 $1,000 or twenty-five per cent 236
but not more than
$20,800 23,000
More than $20,800 23,000 -0- 238
(3) EACH CALENDAR YEAR BEGINNING IN 1999, THE TAX 242
COMMISSIONER SHALL ADJUST THE FOREGOING SCHEDULE BY COMPLETING 243
THE FOLLOWING STEPS:
(a) DETERMINE THE PERCENTAGE INCREASE IN THE GROSS 245
DOMESTIC PRODUCT DEFLATOR DETERMINED BY THE BUREAU OF ECONOMIC 246
ANALYSIS OF THE UNITED STATES DEPARTMENT OF COMMERCE FROM THE 249
FIRST DAY OF JULY OF THE PRECEDING CALENDAR YEAR TO THE LAST DAY 250
OF JUNE OF THE CURRENT CALENDAR YEAR; 252
(b) MULTIPLY THAT PERCENTAGE INCREASE BY EACH OF THE TOTAL 255
INCOME AMOUNTS, AND BY EACH DOLLAR AMOUNT BY WHICH TAXABLE VALUE
IS REDUCED, FOR THE CURRENT TAX YEAR; 256
(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME 259
AMOUNTS, AND TO EACH OF THE DOLLAR AMOUNTS BY WHICH TAXABLE VALUE
IS REDUCED, FOR THE CURRENT TAX YEAR; 260
(d) ROUND THE RESULTING SUM TO THE NEAREST MULTIPLE OF ONE 263
HUNDRED DOLLARS.
THE COMMISSIONER SHALL CERTIFY THE AMOUNTS RESULTING FROM 265
THE ADJUSTMENT TO EACH COUNTY AUDITOR NOT LATER THAN THE FIRST 266
DAY OF DECEMBER EACH YEAR. THE CERTIFIED AMOUNTS APPLY TO THE 268
FOLLOWING TAX YEAR. THE COMMISSIONER SHALL NOT MAKE THE 269
ADJUSTMENT IN ANY CALENDAR YEAR IN WHICH THE AMOUNTS RESULTING 270
FROM THE ADJUSTMENT WOULD BE LESS THAN THE TOTAL INCOME AMOUNTS, 271
7
OR LESS THAN THE DOLLAR AMOUNTS BY WHICH TAXABLE VALUE IS 272
REDUCED, FOR THE CURRENT TAX YEAR.
(B) Real property taxes on any homestead, and manufactured 274
home taxes on any manufactured or mobile home on which a 275
manufactured home tax is assessed pursuant to division (D)(2) of 276
section 4503.06 of the Revised Code, shall be reduced for each 277
year for which the owner obtains a certificate of reduction from 279
the county auditor under section 323.154 of the Revised Code. 280
The amount of the reduction shall equal one-fourth of the amount 281
by which the taxes charged and payable on the homestead or the 282
manufactured or mobile home are reduced for such year under 283
section 319.302 of the Revised Code. 284
(C) The reductions granted by this section do not apply to 286
special assessments or respread of assessments levied against the 287
homestead, and if there is a transfer of ownership subsequent to 288
the filing of an application for a reduction in taxes, such 289
reductions are not forfeited for such year by virtue of such 290
transfer. 291
(D) The reductions in taxable value referred to in this 293
section shall be applied solely as a factor for the purpose of 294
computing the reduction of taxes under this section and shall not 295
affect the total value of property in any subdivision or taxing 296
district as listed and assessed for taxation on the tax lists and 297
duplicates, or any direct or indirect limitations on indebtedness 298
of a subdivision or taxing district. If after application of 299
sections 5705.31 and 5705.32 of the Revised Code, including the 300
allocation of all levies within the ten-mill limitation to debt 301
charges to the extent therein provided, there would be 302
insufficient funds for payment of debt charges not provided for 303
by levies in excess of the ten-mill limitation, the reduction of 304
taxes provided for in sections 323.151 to 323.157 of the Revised 305
Code, shall be proportionately adjusted to the extent necessary 306
to provide such funds from levies within the ten-mill limitation. 307
(E) No reduction shall be made on the taxes due on the 309
8
homestead of any person convicted of violating division (C) or 310
(D) of section 323.153 of the Revised Code for a period of three 311
years following the conviction. 312
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of 321
the Revised Code: 322
(A) "Sixty-five years of age or older" means a person who 324
will be age sixty-five or older in the calendar year following 325
the year of application for reduction in the assessable value of 326
the person's manufactured or mobile home. 327
(B) "Total income" means the adjusted gross income of the 329
owner and the owner's spouse for the year preceding the year in 331
which application for a reduction in taxes is made, as determined 332
under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 333
U.S.C.A. 1, as amended, adjusted as follows: 334
(1) Subtract the amount of disability benefits included in 336
adjusted gross income but not to exceed five thousand two hundred 337
dollars, except subtract the entire amount of disability benefits 338
included in adjusted gross income that are paid by the veteran's 339
administration or a branch of the armed forces of the United 340
States on account of an injury or disability; 341
(2) Add old age and survivors benefits received pursuant 343
to the "Social Security Act" that are not included in adjusted 344
gross income; 345
(3) Add retirement, pension, annuity, or other retirement 347
payments or benefits not included in adjusted gross income; 348
(4) Add tier I and II railroad retirement benefits 350
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 351
45 U.S.C. 228; 352
(5) Add interest on federal, state, and local government 354
obligations; 355
(6) FOR A PERSON WHO RECEIVED THE HOMESTEAD EXEMPTION FOR 357
A PRIOR YEAR ON THE BASIS OF BEING PERMANENTLY AND TOTALLY 358
DISABLED AND WHOSE CURRENT APPLICATION FOR THE EXEMPTION IS MADE 359
ON THE BASIS OF AGE, SUBTRACT THE FOLLOWING AMOUNT: 360
9
(a) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 362
NOT INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE 363
FIRST YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE 364
BASIS OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE DISABILITY BENEFITS 365
THE PERSON RECEIVED IN THAT PRECEDING YEAR, TO THE EXTENT 366
INCLUDED IN TOTAL INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED 367
UNDER DIVISION (B)(1) OF THIS SECTION IN THE CURRENT YEAR; 368
(b) IF THE PERSON RECEIVED DISABILITY BENEFITS THAT WERE 370
INCLUDED IN ADJUSTED GROSS INCOME IN THE YEAR PRECEDING THE FIRST 371
YEAR IN WHICH THE PERSON APPLIED FOR THE EXEMPTION ON THE BASIS 372
OF AGE, SUBTRACT AN AMOUNT EQUAL TO THE AMOUNT OF DISABILITY 373
BENEFITS THAT WERE SUBTRACTED PURSUANT TO DIVISION (B)(1) OF THIS 374
SECTION IN THAT PRECEDING YEAR, TO THE EXTENT INCLUDED IN TOTAL 375
INCOME IN THE CURRENT YEAR AND NOT SUBTRACTED UNDER DIVISION 376
(B)(1) OF THIS SECTION IN THE CURRENT YEAR. 377
DISABILITY BENEFITS THAT ARE PAID BY THE DEPARTMENT OF 379
VETERANS AFFAIRS OR A BRANCH OF THE ARMED FORCES OF THE UNITED 381
STATES ON ACCOUNT OF AN INJURY OR DISABILITY SHALL NOT BE 382
INCLUDED IN TOTAL INCOME.
(C) "Old age and survivors benefits received pursuant to 384
the 'Social Security Act'" or "tier I railroad retirement 385
benefits received pursuant to the 'Railroad Retirement Act'" 386
means: 387
(1) The old age benefits payable under the social security 389
or railroad retirement laws in effect on the last day of the 390
calendar year preceding the year in which the applicant's 391
application for reduction is first successfully made, or, if no 392
such benefits are payable that year, old age benefits payable the 393
first succeeding year in which old age benefits under the social 394
security or railroad retirement laws are payable, except in those 395
cases where a change in social security or railroad retirement 396
benefits results in a reduction in income. 397
(2) The lesser of: 399
(a) Survivors benefits payable under the social security 401
10
or railroad retirement laws in effect on the last day of the 402
calendar year preceding the year in which the applicant's 403
application for reduction is first successfully made, or, if no 404
such benefits are payable that year, survivors benefits payable 405
the first succeeding year in which survivors benefits are 406
payable; or 407
(b) Old age benefits of the deceased spouse, as determined 409
under division (C)(1) of this section, upon which the surviving 410
spouse's survivors benefits are based under the social security 411
or railroad retirement laws, except in those cases where a change 412
in benefits would cause a reduction in income. 413
Survivors benefits are those described in division 415
(C)(2)(b) of this section only if the deceased spouse received 416
old age benefits in the year in which the deceased died. If the 417
deceased spouse did not receive old age benefits in the year in 418
which the deceased died, then survivors benefits are those 419
described in division (C)(2)(a) of this section. 420
(D) "Permanently and totally disabled" means a person who, 422
on the first day of January of the year of application, including 423
late application, for reduction in the assessable value of a 424
manufactured or mobile home, has some impairment in body or mind 425
that makes the person unfit to work at any substantially 426
remunerative employment which the person is reasonably able to 428
perform and which will, with reasonable probability, continue for 430
an indefinite period of at least twelve months without any 431
present indication of recovery therefrom or has been certified as 432
permanently and totally disabled by a state or federal agency 433
having the function of so classifying persons. 434
(E) "Homestead exemption" means the reduction in taxes 436
allowed under division (A) of section 323.152 of the Revised Code 437
for the year in which an application is filed under section 438
4503.066 of the Revised Code. 439
(F) "Manufactured home" has the meaning given in division 441
(C)(4) of section 3781.06 of the Revised Code, and includes a 443
11
structure consisting of two manufactured homes that were 444
purchased either together or separately and are combined to form 445
a single dwelling, but does not include a manufactured home that 447
is taxed as real property pursuant to division (B) of section
4503.06 of the Revised Code. 448
(G) "Mobile home" has the meaning given in division (O) of 451
section 4501.01 of the Revised Code and includes a structure 452
consisting of two mobile homes that were purchased together or 453
separately and combined to form a single dwelling, but does not 454
include a mobile home that is taxed as real property pursuant to 455
division (B) of section 4503.06 of the Revised Code. 456
(H) "Late application" means an application filed with an 458
original application under division (A)(3) of section 4503.066 of 459
the Revised Code. 460
Sec. 4503.065. (A) This section applies to any of the 469
following:
(A)(1) An individual who is permanently and totally 471
disabled;
(B)(2) An individual who is sixty-five years of age or 473
older;
(C)(3) An individual who is the surviving spouse of a 475
deceased person who was permanently and totally disabled or 476
sixty-five years of age or older and who applied and qualified 477
for a reduction in assessable value under this section in the 478
year of death, provided the surviving spouse is at least 479
fifty-nine but not sixty-five or more years of age on the date 480
the deceased spouse dies. 481
(B)(1) The manufactured home tax on a manufactured or 484
mobile home that is paid pursuant to division (C) of section 485
4503.06 of the Revised Code and that is owned and occupied as a 486
home by an individual whose domicile is in this state and to whom 487
this section applies, shall be reduced for any tax year for which 488
the owner obtains a certificate of reduction from the county 489
auditor under section 4503.067 of the Revised Code, provided the 490
12
individual did not acquire ownership from a person, other than 491
the individual's spouse, related by consanguinity or affinity for 493
the purpose of qualifying for the reduction in assessable value. 494
An owner includes a settlor of a revocable inter vivos trust 495
holding the title to a manufactured or mobile home occupied by 496
the settlor as of right under the trust. The reduction shall 497
equal the amount obtained by multiplying the tax rate for the tax 498
year for which the certificate is issued by the reduction in 499
assessable value shown in the following schedule. 500
Reduce Assessable Value 502
Total Income by the Lesser of: 503
Column A Column B 504
$10,800 11,900 or less $5,000 or seventy-five per cent 507
More than $10,800 11,900 508
but not more than $15,800 509
17,500 $3,000 or sixty per cent 510
More than $15,800 17,500 511
but not more than $20,800 512
23,000 $1,000 or twenty-five per cent 513
More than $20,800 23,000 -0- 515
(2) EACH CALENDAR YEAR BEGINNING IN 1999, THE TAX 518
COMMISSIONER SHALL ADJUST THE FOREGOING SCHEDULE BY COMPLETING 519
THE FOLLOWING STEPS: 520
(a) DETERMINE THE PERCENTAGE INCREASE IN THE GROSS 522
DOMESTIC PRODUCT DEFLATOR DETERMINED BY THE BUREAU OF ECONOMIC 523
ANALYSIS OF THE UNITED STATES DEPARTMENT OF COMMERCE FROM THE 526
FIRST DAY OF JULY OF THE PRECEDING CALENDAR YEAR TO THE LAST DAY 527
OF JUNE OF THE CURRENT CALENDAR YEAR; 529
(b) MULTIPLY THAT PERCENTAGE INCREASE BY EACH OF THE TOTAL 532
INCOME AMOUNTS, AND BY EACH DOLLAR AMOUNT BY WHICH ASSESSABLE
VALUE IS REDUCED, FOR THE ENSUING TAX YEAR; 533
(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME 536
AMOUNTS, AND TO EACH OF THE DOLLAR AMOUNTS BY WHICH ASSESSABLE
VALUE IS REDUCED, FOR THE ENSUING TAX YEAR; 537
13
(d) ROUND THE RESULTING SUM TO THE NEAREST MULTIPLE OF ONE 540
HUNDRED DOLLARS.
THE COMMISSIONER SHALL CERTIFY THE AMOUNTS RESULTING FROM 542
THE ADJUSTMENT TO EACH COUNTY AUDITOR NOT LATER THAN THE FIRST 543
DAY OF DECEMBER EACH YEAR. THE CERTIFIED AMOUNTS APPLY TO THE 545
SECOND ENSUING TAX YEAR. THE COMMISSIONER SHALL NOT MAKE THE 546
ADJUSTMENT IN ANY CALENDAR YEAR IN WHICH THE AMOUNTS RESULTING 547
FROM THE ADJUSTMENT WOULD BE LESS THAN THE TOTAL INCOME AMOUNTS, 548
OR LESS THAN THE DOLLAR AMOUNTS BY WHICH ASSESSABLE VALUE IS 549
REDUCED, FOR THE ENSUING TAX YEAR.
(C) If the owner or the spouse of the owner of a 551
manufactured or mobile home is eligible for a homestead exemption 553
on the land upon which the home is located, the reduction in 554
assessable value to which the owner or spouse is entitled under 555
this section shall not exceed the difference between the 557
reduction in assessable value to which the owner or spouse is 558
entitled under column A of the above schedule and the amount of 559
the reduction in taxable value that was used to compute the
homestead exemption. 560
(D) No reduction shall be made on the assessable value of 562
the home of any person convicted of violating division (C) or (D) 564
of section 4503.066 of the Revised Code for a period of three 565
years following the conviction.
Section 2. That existing sections 323.151, 323.152, 567
4503.064, and 4503.065 of the Revised Code are hereby repealed. 568
Section 3. (A)(1) Except as otherwise provided in 570
division (A)(2) of this section, the amendments made by this act 571
to division (C) of section 323.151 and division (A) of section 572
323.152 of the Revised Code first apply to tax year 1999. A 573
person whose homestead first becomes eligible for the reduction 574
in taxable value or is entitled to an increased reduction for tax 576
year 1999 because of the amendments made to either of those
divisions may apply for the reduction or increase therein for 577
that year not later than 90 days after the effective date of this 578
14
section, notwithstanding filing requirements to the contrary 579
under division (A)(3) of section 323.153 of the Revised Code. 580
(2) Notwithstanding division (A)(3) of section 323.152 of 582
the Revised Code, as amended by this act, the adjustment to the 583
dollar amount by which taxable value is reduced under that 584
division shall be made first in calendar year 2001 and 585
thereafter. The reduction resulting from that adjustment first 586
applies to tax years 2002 and thereafter. 587
(B)(1) Except as otherwise provided in division (B)(2) of 589
this section, the amendments made by this act to sections 590
4503.064 and 4503.065 of the Revised Code first apply to tax year 591
2000. A person whose manufactured or mobile home first becomes 592
eligible for the reduction in assessable value or is entitled to 593
an increased reduction for tax year 2000 because of the 594
amendments made to either of those sections may apply for the 595
reduction or increase therein for that year not later than 90 596
days after the effective date of this section, notwithstanding 597
the filing requirements to the contrary under division (A)(2) of 598
section 4503.066 of the Revised Code. 599
(2) Notwithstanding division (B)(2) of section 4503.065 of 601
the Revised Code, as amended by this act, the adjustment to the 602
dollar amount by which taxable value is reduced under that 603
division shall be made first in calendar year 2002 and 604
thereafter. The reduction resulting from that adjustment first 605
applies to tax years 2003 and thereafter. 606