As Introduced

130th General Assembly
Regular Session
2013-2014
H. B. No. 311


Representatives Boose, Retherford 



A BILL
To amend sections 319.302, 323.152, 4503.065, 1
5705.19, 5733.41, 5741.03, 5747.02, and 5747.025 2
of the Revised Code and to amend Sections 803.80 3
and 803.90 of Am. Sub. H.B. 59 of the 130th 4
General Assembly to correct and modify recent 5
amendments to tax-related law, to lengthen the 6
maximum term of a property tax levy for the 7
purpose of zoological parks operated or supported 8
by a county, and to declare an emergency.9


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 319.302, 323.152, 4503.065, 5705.19, 10
5733.41, 5741.03, 5747.02, and 5747.025 of the Revised Code be 11
amended to read as follows:12

       Sec. 319.302. (A)(1) Real property that is not intended 13
primarily for use in a business activity shall qualify for a 14
partial exemption from real property taxation. For purposes of 15
this partial exemption, "business activity" includes all uses of 16
real property, except farming; leasing property for farming; 17
occupying or holding property improved with single-family, 18
two-family, or three-family dwellings; leasing property improved 19
with single-family, two-family, or three-family dwellings; or 20
holding vacant land that the county auditor determines will be 21
used for farming or to develop single-family, two-family, or 22
three-family dwellings. For purposes of this partial exemption, 23
"farming" does not include land used for the commercial production 24
of timber that is receiving the tax benefit under section 5713.23 25
or 5713.31 of the Revised Code and all improvements connected with 26
such commercial production of timber.27

        (2) Each year, the county auditor shall review each parcel of 28
real property to determine whether it qualifies for the partial 29
exemption provided for by this section as of the first day of 30
January of the current tax year.31

        (B) After complying with section 319.301 of the Revised Code, 32
the county auditor shall reduce the remaining sums to be levied by 33
qualifying levies against each parcel of real property that is 34
listed on the general tax list and duplicate of real and public 35
utility property for the current tax year and that qualifies for 36
partial exemption under division (A) of this section, and against 37
each manufactured and mobile home that is taxed pursuant to 38
division (D)(2) of section 4503.06 of the Revised Code and that is 39
on the manufactured home tax list for the current tax year, by ten 40
per cent, to provide a partial exemption for that parcel or home. 41
For the purposes of this division:42

       (1) "Qualifying levy" means a levy approved at an election 43
held before the effective date of the amendment of this section by 44
H.B. 59 of the 130th general assemblySeptember 29, 2013; a levy 45
within the ten-mill limitation, or; a levy provided for by the 46
charter of a municipal corporation, that was levied on the tax 47
list for tax year 2013; a subsequent renewal of any such levy; or 48
a subsequent substitute for such a levy under section 5705.199 of 49
the Revised Code.50

       (2) "Qualifying levy" does not include any replacement 51
imposed under section 5705.192 of the Revised Code of any levy 52
described in division (B)(1) of this section.53

       (C) Except as otherwise provided in sections 323.152, 54
323.158, 505.06, and 715.263 of the Revised Code, the amount of 55
the taxes remaining after any such reduction shall be the real and 56
public utility property taxes charged and payable on each parcel 57
of real property, including property that does not qualify for 58
partial exemption under division (A) of this section, and the 59
manufactured home tax charged and payable on each manufactured or 60
mobile home, and shall be the amounts certified to the county 61
treasurer for collection. Upon receipt of the real and public 62
utility property tax duplicate, the treasurer shall certify to the 63
tax commissioner the total amount by which the real property taxes 64
were reduced under this section, as shown on the duplicate. Such 65
reduction shall not directly or indirectly affect the 66
determination of the principal amount of notes that may be issued 67
in anticipation of any tax levies or the amount of bonds or notes 68
for any planned improvements. If after application of sections 69
5705.31 and 5705.32 of the Revised Code and other applicable 70
provisions of law, including divisions (F) and (I) of section 71
321.24 of the Revised Code, there would be insufficient funds for 72
payment of debt charges on bonds or notes payable from taxes 73
reduced by this section, the reduction of taxes provided for in 74
this section shall be adjusted to the extent necessary to provide 75
funds from such taxes.76

       (D) The tax commissioner may adopt rules governing the 77
administration of the partial exemption provided for by this 78
section.79

       (E) The determination of whether property qualifies for 80
partial exemption under division (A) of this section is solely for 81
the purpose of allowing the partial exemption under division (B) 82
of this section.83

       Sec. 323.152.  In addition to the reduction in taxes required 84
under section 319.302 of the Revised Code, taxes shall be reduced 85
as provided in divisions (A) and (B) of this section.86

       (A)(1) Division (A) of this section applies to any of the 87
following persons:88

       (a) A person who is permanently and totally disabled;89

       (b) A person who is sixty-five years of age or older;90

       (c) A person who is the surviving spouse of a deceased person 91
who was permanently and totally disabled or sixty-five years of 92
age or older and who applied and qualified for a reduction in 93
taxes under this division in the year of death, provided the 94
surviving spouse is at least fifty-nine but not sixty-five or more 95
years of age on the date the deceased spouse dies.96

       (2) Real property taxes on a homestead owned and occupied, or 97
a homestead in a housing cooperative occupied, by a person to whom 98
division (A) of this section applies shall be reduced for each 99
year for which an application for the reduction has been approved. 100
The reduction shall equal one of the following amounts, as 101
applicable to the person:102

       (a) If the person received a reduction under division (A) of 103
this section for tax year 2006, the greater of the reduction for 104
that tax year or the amount computed under division (A)(3) of this 105
section;106

       (b) If the person received a reduction under division (A) of 107
this section for tax year 2013 or under section 4503.0664503.065108
of the Revised Code for tax year 2014 or the person is the 109
surviving spouse of such a person and the surviving spouse is at 110
least fifty-nine years of age on the date the deceased spouse 111
dies, the amount computed under division (A)(3) of this section. 112
For purposes of divisions (A)(2)(b) and (c) of this section, a 113
person receives a reduction under division (A) of this section or 114
under section 4503.065 of the Revised Code for tax year 2013 or 115
2014, respectively, if the person files a late application for 116
that respective tax year that is approved by the county auditor 117
under section 323.153 or 4503.066 of the Revised Code.118

       (c) If the person did not receive a reduction under division 119
(A) of this section or under section 4503.066 of the Revised Code 120
for tax year 2013is not described in division (A)(2)(a) or (b) of 121
this section and the person's total income does not exceed thirty 122
thousand dollars, as adjusted under division (A)(4) of this 123
section, the amount computed under division (A)(3) of this 124
section.125

       (3) The amount of the reduction under division (A)(3) of this 126
section equals the product of the following:127

       (a) Twenty-five thousand dollars of the true value of the 128
property in money;129

       (b) The assessment percentage established by the tax 130
commissioner under division (B) of section 5715.01 of the Revised 131
Code, not to exceed thirty-five per cent;132

       (c) The effective tax rate used to calculate the taxes 133
charged against the property for the current year, where 134
"effective tax rate" is defined as in section 323.08 of the 135
Revised Code;136

        (d) The quantity equal to one minus the sum of the percentage 137
reductions in taxes received by the property for the current tax 138
year under section 319.302 of the Revised Code and division (B) of 139
section 323.152 of the Revised Code.140

       (4) Each calendar year, the tax commissioner shall adjust the 141
total income threshold described in division (A)(2)(c) of this 142
section by completing the following calculations in September of 143
each year:144

       (a) Determine the percentage increase in the gross domestic 145
product deflator determined by the bureau of economic analysis of 146
the United States department of commerce from the first day of 147
January of the preceding calendar year to the last day of December 148
of the preceding calendar year;149

       (b) Multiply that percentage increase by the total income 150
threshold for the current tax year;151

       (c) Add the resulting product to the total income threshold 152
for the current tax year;153

       (d) Round the resulting sum to the nearest multiple of one 154
hundred dollars.155

       The commissioner shall certify the amount resulting from the 156
adjustment to each county auditor not later than the first day of 157
December each year. The certified amount applies to the following 158
tax year for persons described in division (A)(2)(c) of this 159
section. The commissioner shall not make the adjustment in any 160
calendar year in which the amount resulting from the adjustment 161
would be less than the total income threshold for the current tax 162
year.163

       (B) To provide a partial exemption, real property taxes on 164
any homestead, and manufactured home taxes on any manufactured or 165
mobile home on which a manufactured home tax is assessed pursuant 166
to division (D)(2) of section 4503.06 of the Revised Code, shall 167
be reduced for each year for which an application for the 168
reduction has been approved. The amount of the reduction shall 169
equal two and one-half per cent of the amount of taxes to be 170
levied by qualifying levies on the homestead or the manufactured 171
or mobile home after applying section 319.301 of the Revised Code. 172
For the purposes of this division, "qualifying levy" has the same 173
meaning as in section 319.302 of the Revised Code.174

       (C) The reductions granted by this section do not apply to 175
special assessments or respread of assessments levied against the 176
homestead, and if there is a transfer of ownership subsequent to 177
the filing of an application for a reduction in taxes, such 178
reductions are not forfeited for such year by virtue of such 179
transfer.180

       (D) The reductions in taxable value referred to in this 181
section shall be applied solely as a factor for the purpose of 182
computing the reduction of taxes under this section and shall not 183
affect the total value of property in any subdivision or taxing 184
district as listed and assessed for taxation on the tax lists and 185
duplicates, or any direct or indirect limitations on indebtedness 186
of a subdivision or taxing district. If after application of 187
sections 5705.31 and 5705.32 of the Revised Code, including the 188
allocation of all levies within the ten-mill limitation to debt 189
charges to the extent therein provided, there would be 190
insufficient funds for payment of debt charges not provided for by 191
levies in excess of the ten-mill limitation, the reduction of 192
taxes provided for in sections 323.151 to 323.159 of the Revised 193
Code shall be proportionately adjusted to the extent necessary to 194
provide such funds from levies within the ten-mill limitation.195

       (E) No reduction shall be made on the taxes due on the 196
homestead of any person convicted of violating division (D) or (E) 197
of section 323.153 of the Revised Code for a period of three years 198
following the conviction.199

       Sec. 4503.065.  (A) This section applies to any of the 200
following persons:201

       (1) An individual who is permanently and totally disabled;202

       (2) An individual who is sixty-five years of age or older;203

       (3) An individual who is the surviving spouse of a deceased 204
person who was permanently and totally disabled or sixty-five 205
years of age or older and who applied and qualified for a 206
reduction in assessable value under this section in the year of 207
death, provided the surviving spouse is at least fifty-nine but 208
not sixty-five or more years of age on the date the deceased 209
spouse dies.210

       (B) The manufactured home tax on a manufactured or mobile 211
home that is paid pursuant to division (C) of section 4503.06 of 212
the Revised Code and that is owned and occupied as a home by an 213
individual whose domicile is in this state and to whom this 214
section applies, shall be reduced for any tax year for which an 215
application for such reduction has been approved, provided the 216
individual did not acquire ownership from a person, other than the 217
individual's spouse, related by consanguinity or affinity for the 218
purpose of qualifying for the reduction. An owner includes a 219
settlor of a revocable or irrevocable inter vivos trust holding 220
the title to a manufactured or mobile home occupied by the settlor 221
as of right under the trust.222

       (1) For manufactured and mobile homes for which the tax 223
imposed by section 4503.06 of the Revised Code is computed under 224
division (D)(2) of that section, the reduction shall equal one of 225
the following amounts, as applicable to the person:226

       (a) If the person received a reduction under this section for 227
tax year 2007, the greater of the reduction for that tax year or 228
the amount computed under division (B)(2) of this section;229

       (b) If the person received a reduction under this section for 230
tax year 2014 or under division (A) of section 323.152 of the 231
Revised Code for tax year 2013 or the person is the surviving 232
spouse of such a person and the surviving spouse is at least 233
fifty-nine years of age on the date the deceased spouse dies, the 234
amount computed under division (B)(2) of this section. For 235
purposes of divisions (B)(1)(b) and (c) of this section, a person 236
receives a reduction under this section or division (A) of section 237
323.152 of the Revised Code for tax year 2014 or 2013, 238
respectively, if the person files a late application for that 239
respective tax year that is approved by the county auditor under 240
section 4503.066 or 323.153 of the Revised Code.241

       (c) If the person did not receive a reduction under this 242
section for tax year 2014 or under division (A) of section 323.152 243
of the Revised Code for tax year 2013is not described in division 244
(B)(1)(a) or (b) of this section and the person's total income 245
does not exceed thirty thousand dollars, as adjusted under 246
division (B)(5) of this section, the amount computed under 247
division (B)(2) of this section.248

       (2) The amount of the reduction under division (B)(2) of this 249
section equals the product of the following:250

       (a) Twenty-five thousand dollars of the true value of the 251
property in money;252

        (b) The assessment percentage established by the tax 253
commissioner under division (B) of section 5715.01 of the Revised 254
Code, not to exceed thirty-five per cent;255

        (c) The effective tax rate used to calculate the taxes 256
charged against the property for the current year, where 257
"effective tax rate" is defined as in section 323.08 of the 258
Revised Code;259

       (d) The quantity equal to one minus the sum of the percentage 260
reductions in taxes received by the property for the current tax 261
year under section 319.302 of the Revised Code and division (B) of 262
section 323.152 of the Revised Code.263

       (3) For manufactured and mobile homes for which the tax 264
imposed by section 4503.06 of the Revised Code is computed under 265
division (D)(1) of that section, the reduction shall equal one of 266
the following amounts, as applicable to the person:267

       (a) If the person received a reduction under this section for 268
tax year 2007, the greater of the reduction for that tax year or 269
the amount computed under division (B)(4) of this section;270

       (b) If the person received a reduction under this section for 271
tax year 2014 or under division (A) of section 323.152 of the 272
Revised Code for tax year 2013 or the person is the surviving 273
spouse of such a person and the surviving spouse is at least 274
fifty-nine years of age on the date the deceased spouse dies, the 275
amount computed under division (B)(4) of this section. For 276
purposes of divisions (B)(3)(b) and (c) of this section, a person 277
receives a reduction under this section or under division (A) of 278
section 323.152 of the Revised Code for tax year 2014 or 2013, 279
respectively, if the person files a late application for a refund 280
of overpayments for that respective tax year that is approved by 281
the county auditor under section 4503.066 of the Revised Code.282

       (c) If the person did not receive a reduction under this 283
section for tax year 2014 or under division (A) of section 323.152 284
of the Revised Code for tax year 2013is not described in division 285
(B)(3)(a) or (b) of this section and the person's total income 286
does not exceed thirty thousand dollars, as adjusted under 287
division (B)(5) of this section, the amount computed under 288
division (B)(4) of this section.289

       (4) The amount of the reduction under division (B)(4) of this 290
section equals the product of the following:291

        (a) Twenty-five thousand dollars of the cost to the owner, or 292
the market value at the time of purchase, whichever is greater, as 293
those terms are used in division (D)(1) of section 4503.06 of the 294
Revised Code;295

       (b) The percentage from the appropriate schedule in division 296
(D)(1)(b) of section 4503.06 of the Revised Code;297

        (c) The assessment percentage of forty per cent used in 298
division (D)(1)(b) of section 4503.06 of the Revised Code;299

        (d) The tax rate of the taxing district in which the home has 300
its situs.301

       (5) Each calendar year, the tax commissioner shall adjust the 302
income threshold described in divisions (B)(1)(c) and (B)(3)(c) of 303
this section by completing the following calculations in September 304
of each year:305

       (a) Determine the percentage increase in the gross domestic 306
product deflator determined by the bureau of economic analysis of 307
the United States department of commerce from the first day of 308
January of the preceding calendar year to the last day of December 309
of the preceding calendar year;310

       (b) Multiply that percentage increase by the total income 311
threshold for the ensuing tax year;312

       (c) Add the resulting product to the total income threshold 313
for the ensuing tax year;314

       (d) Round the resulting sum to the nearest multiple of one 315
hundred dollars.316

       The commissioner shall certify the amount resulting from the 317
adjustment to each county auditor not later than the first day of 318
December each year. The certified amount applies to the second 319
ensuing tax year. The commissioner shall not make the adjustment 320
in any calendar year in which the amount resulting from the 321
adjustment would be less than the total income threshold for the 322
ensuing tax year.323

       (C) If the owner or the spouse of the owner of a manufactured 324
or mobile home is eligible for a homestead exemption on the land 325
upon which the home is located, the reduction to which the owner 326
or spouse is entitled under this section shall not exceed the 327
difference between the reduction to which the owner or spouse is 328
entitled under division (B) of this section and the amount of the 329
reduction under the homestead exemption.330

       (D) No reduction shall be made with respect to the home of 331
any person convicted of violating division (C) or (D) of section 332
4503.066 of the Revised Code for a period of three years following 333
the conviction.334

       Sec. 5705.19.  This section does not apply to school 335
districts, county school financing districts, or lake facilities 336
authorities.337

       The taxing authority of any subdivision at any time and in 338
any year, by vote of two-thirds of all the members of the taxing 339
authority, may declare by resolution and certify the resolution to 340
the board of elections not less than ninety days before the 341
election upon which it will be voted that the amount of taxes that 342
may be raised within the ten-mill limitation will be insufficient 343
to provide for the necessary requirements of the subdivision and 344
that it is necessary to levy a tax in excess of that limitation 345
for any of the following purposes:346

       (A) For current expenses of the subdivision, except that the 347
total levy for current expenses of a detention facility district 348
or district organized under section 2151.65 of the Revised Code 349
shall not exceed two mills and that the total levy for current 350
expenses of a combined district organized under sections 2151.65 351
and 2152.41 of the Revised Code shall not exceed four mills;352

       (B) For the payment of debt charges on certain described 353
bonds, notes, or certificates of indebtedness of the subdivision 354
issued subsequent to January 1, 1925;355

       (C) For the debt charges on all bonds, notes, and 356
certificates of indebtedness issued and authorized to be issued 357
prior to January 1, 1925;358

       (D) For a public library of, or supported by, the subdivision 359
under whatever law organized or authorized to be supported;360

       (E) For a municipal university, not to exceed two mills over 361
the limitation of one mill prescribed in section 3349.13 of the 362
Revised Code;363

       (F) For the construction or acquisition of any specific 364
permanent improvement or class of improvements that the taxing 365
authority of the subdivision may include in a single bond issue;366

       (G) For the general construction, reconstruction, 367
resurfacing, and repair of streets, roads, and bridges in 368
municipal corporations, counties, or townships;369

       (H) For parks and recreational purposes;370

       (I) For the purpose of providing and maintaining fire 371
apparatus, appliances, buildings, or sites therefor, or sources of 372
water supply and materials therefor, or the establishment and 373
maintenance of lines of fire alarm telegraph, or the payment of 374
firefighting companies or permanent, part-time, or volunteer 375
firefighting, emergency medical service, administrative, or 376
communications personnel to operate the same, including the 377
payment of any employer contributions required for such personnel 378
under section 145.48 or 742.34 of the Revised Code, or the 379
purchase of ambulance equipment, or the provision of ambulance, 380
paramedic, or other emergency medical services operated by a fire 381
department or firefighting company;382

       (J) For the purpose of providing and maintaining motor 383
vehicles, communications, other equipment, buildings, and sites 384
for such buildings used directly in the operation of a police 385
department, or the payment of salaries of permanent or part-time 386
police, communications, or administrative personnel to operate the 387
same, including the payment of any employer contributions required 388
for such personnel under section 145.48 or 742.33 of the Revised 389
Code, or the payment of the costs incurred by townships as a 390
result of contracts made with other political subdivisions in 391
order to obtain police protection, or the provision of ambulance 392
or emergency medical services operated by a police department;393

       (K) For the maintenance and operation of a county home or 394
detention facility;395

       (L) For community mental retardation and developmental 396
disabilities programs and services pursuant to Chapter 5126. of 397
the Revised Code, except that the procedure for such levies shall 398
be as provided in section 5705.222 of the Revised Code;399

       (M) For regional planning;400

       (N) For a county's share of the cost of maintaining and 401
operating schools, district detention facilities, forestry camps, 402
or other facilities, or any combination thereof, established under 403
section 2151.65 or 2152.41 of the Revised Code or both of those 404
sections;405

       (O) For providing for flood defense, providing and 406
maintaining a flood wall or pumps, and other purposes to prevent 407
floods;408

       (P) For maintaining and operating sewage disposal plants and 409
facilities;410

       (Q) For the purpose of purchasing, acquiring, constructing, 411
enlarging, improving, equipping, repairing, maintaining, or 412
operating, or any combination of the foregoing, a county transit 413
system pursuant to sections 306.01 to 306.13 of the Revised Code, 414
or of making any payment to a board of county commissioners 415
operating a transit system or a county transit board pursuant to 416
section 306.06 of the Revised Code;417

       (R) For the subdivision's share of the cost of acquiring or 418
constructing any schools, forestry camps, detention facilities, or 419
other facilities, or any combination thereof, under section 420
2151.65 or 2152.41 of the Revised Code or both of those sections;421

       (S) For the prevention, control, and abatement of air 422
pollution;423

       (T) For maintaining and operating cemeteries;424

       (U) For providing ambulance service, emergency medical 425
service, or both;426

       (V) For providing for the collection and disposal of garbage 427
or refuse, including yard waste;428

       (W) For the payment of the police officer employers' 429
contribution or the firefighter employers' contribution required 430
under sections 742.33 and 742.34 of the Revised Code;431

       (X) For the construction and maintenance of a drainage 432
improvement pursuant to section 6131.52 of the Revised Code;433

       (Y) For providing or maintaining senior citizens services or 434
facilities as authorized by section 307.694, 307.85, 505.70, or 435
505.706 or division (EE) of section 717.01 of the Revised Code;436

       (Z) For the provision and maintenance of zoological park 437
services and facilities as authorized under section 307.76 of the 438
Revised Code;439

       (AA) For the maintenance and operation of a free public 440
museum of art, science, or history;441

       (BB) For the establishment and operation of a 9-1-1 system, 442
as defined in section 128.01 of the Revised Code;443

       (CC) For the purpose of acquiring, rehabilitating, or 444
developing rail property or rail service. As used in this 445
division, "rail property" and "rail service" have the same 446
meanings as in section 4981.01 of the Revised Code. This division 447
applies only to a county, township, or municipal corporation.448

       (DD) For the purpose of acquiring property for, constructing, 449
operating, and maintaining community centers as provided for in 450
section 755.16 of the Revised Code;451

       (EE) For the creation and operation of an office or joint 452
office of economic development, for any economic development 453
purpose of the office, and to otherwise provide for the 454
establishment and operation of a program of economic development 455
pursuant to sections 307.07 and 307.64 of the Revised Code, or to 456
the extent that the expenses of a county land reutilization 457
corporation organized under Chapter 1724. of the Revised Code are 458
found by the board of county commissioners to constitute the 459
promotion of economic development, for the payment of such 460
operations and expenses;461

       (FF) For the purpose of acquiring, establishing, 462
constructing, improving, equipping, maintaining, or operating, or 463
any combination of the foregoing, a township airport, landing 464
field, or other air navigation facility pursuant to section 505.15 465
of the Revised Code;466

       (GG) For the payment of costs incurred by a township as a 467
result of a contract made with a county pursuant to section 468
505.263 of the Revised Code in order to pay all or any part of the 469
cost of constructing, maintaining, repairing, or operating a water 470
supply improvement;471

       (HH) For a board of township trustees to acquire, other than 472
by appropriation, an ownership interest in land, water, or 473
wetlands, or to restore or maintain land, water, or wetlands in 474
which the board has an ownership interest, not for purposes of 475
recreation, but for the purposes of protecting and preserving the 476
natural, scenic, open, or wooded condition of the land, water, or 477
wetlands against modification or encroachment resulting from 478
occupation, development, or other use, which may be styled as 479
protecting or preserving "greenspace" in the resolution, notice of 480
election, or ballot form. Except as otherwise provided in this 481
division, land is not acquired for purposes of recreation, even if 482
the land is used for recreational purposes, so long as no 483
building, structure, or fixture used for recreational purposes is 484
permanently attached or affixed to the land. Except as otherwise 485
provided in this division, land that previously has been acquired 486
in a township for these greenspace purposes may subsequently be 487
used for recreational purposes if the board of township trustees 488
adopts a resolution approving that use and no building, structure, 489
or fixture used for recreational purposes is permanently attached 490
or affixed to the land. The authorization to use greenspace land 491
for recreational use does not apply to land located in a township 492
that had a population, at the time it passed its first greenspace 493
levy, of more than thirty-eight thousand within a county that had 494
a population, at that time, of at least eight hundred sixty 495
thousand.496

       (II) For the support by a county of a crime victim assistance 497
program that is provided and maintained by a county agency or a 498
private, nonprofit corporation or association under section 307.62 499
of the Revised Code;500

       (JJ) For any or all of the purposes set forth in divisions 501
(I) and (J) of this section. This division applies only to a 502
township.503

       (KK) For a countywide public safety communications system 504
under section 307.63 of the Revised Code. This division applies 505
only to counties.506

       (LL) For the support by a county of criminal justice services 507
under section 307.45 of the Revised Code;508

       (MM) For the purpose of maintaining and operating a jail or 509
other detention facility as defined in section 2921.01 of the 510
Revised Code;511

       (NN) For purchasing, maintaining, or improving, or any 512
combination of the foregoing, real estate on which to hold, and 513
the operating expenses of, agricultural fairs operated by a county 514
agricultural society or independent agricultural society under 515
Chapter 1711. of the Revised Code. This division applies only to a 516
county.517

       (OO) For constructing, rehabilitating, repairing, or 518
maintaining sidewalks, walkways, trails, bicycle pathways, or 519
similar improvements, or acquiring ownership interests in land 520
necessary for the foregoing improvements;521

       (PP) For both of the purposes set forth in divisions (G) and 522
(OO) of this section.523

       (QQ) For both of the purposes set forth in divisions (H) and 524
(HH) of this section. This division applies only to a township.525

       (RR) For the legislative authority of a municipal 526
corporation, board of county commissioners of a county, or board 527
of township trustees of a township to acquire agricultural 528
easements, as defined in section 5301.67 of the Revised Code, and 529
to supervise and enforce the easements.530

       (SS) For both of the purposes set forth in divisions (BB) and 531
(KK) of this section. This division applies only to a county.532

       (TT) For the maintenance and operation of a facility that is 533
organized in whole or in part to promote the sciences and natural 534
history under section 307.761 of the Revised Code.535

       (UU) For the creation and operation of a county land 536
reutilization corporation and for any programs or activities of 537
the corporation found by the board of directors of the corporation 538
to be consistent with the purposes for which the corporation is 539
organized;540

       (VV) For construction and maintenance of improvements and 541
expenses of soil and water conservation district programs under 542
Chapter 1515. of the Revised Code;543

        (WW) For the OSU extension fund created under section 3335.35 544
of the Revised Code for the purposes prescribed under section 545
3335.36 of the Revised Code for the benefit of the citizens of a 546
county. This division applies only to a county.547

       (XX) For a municipal corporation that withdraws or proposes 548
by resolution to withdraw from a regional transit authority under 549
section 306.55 of the Revised Code to provide transportation 550
services for the movement of persons within, from, or to the 551
municipal corporation;552

       (YY) For any combination of the purposes specified in 553
divisions (NN), (VV), and (WW) of this section. This division 554
applies only to a county.555

       The resolution shall be confined to the purpose or purposes 556
described in one division of this section, to which the revenue 557
derived therefrom shall be applied. The existence in any other 558
division of this section of authority to levy a tax for any part 559
or all of the same purpose or purposes does not preclude the use 560
of such revenues for any part of the purpose or purposes of the 561
division under which the resolution is adopted.562

       The resolution shall specify the amount of the increase in 563
rate that it is necessary to levy, the purpose of that increase in 564
rate, and the number of years during which the increase in rate 565
shall be in effect, which may or may not include a levy upon the 566
duplicate of the current year. The number of years may be any 567
number not exceeding five, except as follows:568

       (1) When the additional rate is for the payment of debt 569
charges, the increased rate shall be for the life of the 570
indebtedness.571

       (2) When the additional rate is for any of the following, the 572
increased rate shall be for a continuing period of time:573

       (a) For the current expenses for a detention facility 574
district, a district organized under section 2151.65 of the 575
Revised Code, or a combined district organized under sections 576
2151.65 and 2152.41 of the Revised Code;577

       (b) For providing a county's share of the cost of maintaining 578
and operating schools, district detention facilities, forestry 579
camps, or other facilities, or any combination thereof, 580
established under section 2151.65 or 2152.41 of the Revised Code 581
or under both of those sections.582

       (3) When the additional rate is for either of the following, 583
the increased rate may be for a continuing period of time:584

       (a) For the purposes set forth in division (I), (J), (U), or 585
(KK) of this section;586

       (b) For the maintenance and operation of a joint recreation 587
district.588

       (4) When the increase is for the purpose or purposes set 589
forth in division (D), (G), (H), (Z), (CC), or (PP) of this 590
section, the tax levy may be for any specified number of years or 591
for a continuing period of time, as set forth in the resolution.592

       (5) When the additional rate is for the purpose described in 593
division (Z) of this section, the increased rate shall be for any 594
number of years not exceeding ten.595

       A levy for one of the purposes set forth in division (G), 596
(I), (J), or (U) of this section may be reduced pursuant to 597
section 5705.261 or 5705.31 of the Revised Code. A levy for one of 598
the purposes set forth in division (G), (I), (J), or (U) of this 599
section may also be terminated or permanently reduced by the 600
taxing authority if it adopts a resolution stating that the 601
continuance of the levy is unnecessary and the levy shall be 602
terminated or that the millage is excessive and the levy shall be 603
decreased by a designated amount.604

       A resolution of a detention facility district, a district 605
organized under section 2151.65 of the Revised Code, or a combined 606
district organized under both sections 2151.65 and 2152.41 of the 607
Revised Code may include both current expenses and other purposes, 608
provided that the resolution shall apportion the annual rate of 609
levy between the current expenses and the other purpose or 610
purposes. The apportionment need not be the same for each year of 611
the levy, but the respective portions of the rate actually levied 612
each year for the current expenses and the other purpose or 613
purposes shall be limited by the apportionment.614

       Whenever a board of county commissioners, acting either as 615
the taxing authority of its county or as the taxing authority of a 616
sewer district or subdistrict created under Chapter 6117. of the 617
Revised Code, by resolution declares it necessary to levy a tax in 618
excess of the ten-mill limitation for the purpose of constructing, 619
improving, or extending sewage disposal plants or sewage systems, 620
the tax may be in effect for any number of years not exceeding 621
twenty, and the proceeds of the tax, notwithstanding the general 622
provisions of this section, may be used to pay debt charges on any 623
obligations issued and outstanding on behalf of the subdivision 624
for the purposes enumerated in this paragraph, provided that any 625
such obligations have been specifically described in the 626
resolution.627

       A resolution adopted by the legislative authority of a 628
municipal corporation that is for the purpose in division (XX) of 629
this section may be combined with the purpose provided in section 630
306.55 of the Revised Code, by vote of two-thirds of all members 631
of the legislative authority. The legislative authority may 632
certify the resolution to the board of elections as a combined 633
question. The question appearing on the ballot shall be as 634
provided in section 5705.252 of the Revised Code.635

       The resolution shall go into immediate effect upon its 636
passage, and no publication of the resolution is necessary other 637
than that provided for in the notice of election.638

       When the electors of a subdivision or, in the case of a 639
qualifying library levy for the support of a library association 640
or private corporation, the electors of the association library 641
district, have approved a tax levy under this section, the taxing 642
authority of the subdivision may anticipate a fraction of the 643
proceeds of the levy and issue anticipation notes in accordance 644
with section 5705.191 or 5705.193 of the Revised Code.645

       Sec. 5733.41.  The purpose of the tax imposed by this section 646
is to complement and to reinforce the tax imposed under section 647
5733.06 of the Revised Code.648

       For the same purposes for which the tax is levied under 649
section 5733.06 of the Revised Code, there is hereby levied a tax 650
on every qualifying pass-through entity having at least one 651
qualifying investor that is not an individual. The tax imposed by 652
this section is imposed on the sum of the adjusted qualifying 653
amounts of the qualifying pass-through entity's qualifying 654
investors that are not individuals as follows: for qualifying 655
investors subject to division (G)(2) of section 5733.01 of the 656
Revised Code, at six and eight-tenths per cent for the entity's 657
taxable year ending in 2005, at five and one-tenth per cent for 658
the entity's taxable year ending in 2006, at three and four-tenths 659
per cent for the entity's taxable year ending in 2007, at one and 660
seven-tenths per cent for the entity's taxable year ending in 661
2008, and at zero per cent for the entity's taxable year ending in 662
2009 or in subsequent years; and for all other qualifying 663
investors that are not individuals, at the rate specified in 664
division (B) of section 5733.06 of the Revised Code that is in 665
effect on the last day of the entity's taxable yearof eight and 666
one-half per cent.667

       The tax imposed by this section applies only if the 668
qualifying entity has nexus with this state under the Constitution 669
of the United States for any portion of the qualifying entity's 670
qualifying taxable year, and the sum of the qualifying entity's 671
adjusted qualifying amounts exceeds one thousand dollars for the 672
qualifying entity's qualifying taxable year. This section does not 673
apply to a pass-through entity if all of the partners, 674
shareholders, members, or investors of the pass-through entity are 675
taxpayers for the purposes of section 5733.04 of the Revised Code 676
without regard to section 5733.09 of the Revised Code for the 677
entire qualifying taxable year of the pass-through entity.678

       If, prior to the due date of the return, a qualifying 679
pass-through entity receives from an investor a written 680
representation, under penalties of perjury, that the investor is 681
described in division (I)(1), (2), (6), (7), (8), or (9) of 682
section 5733.40 of the Revised Code for the qualifying 683
pass-through entity's entire qualifying taxable year, the 684
qualifying pass-through entity is not required to withhold or pay 685
the taxes or estimated taxes imposed under this section or 686
sections 5747.41 to 5747.453 of the Revised Code with respect to 687
that investor for that qualifying taxable year, and is not subject 688
to any interest or interest penalties for failure to withhold or 689
pay those taxes or estimated taxes with respect to that investor 690
for that qualifying taxable year.691

       If, prior to the due date of the return, a qualifying trust 692
receives from a beneficiary of that trust a written 693
representation, under penalties of perjury, that the beneficiary 694
is a resident taxpayer for the purposes of Chapter 5747. of the 695
Revised Code for the qualifying trust's entire qualifying taxable 696
year, the qualifying trust is not required to withhold or pay the 697
taxes or estimated taxes imposed under this section or sections 698
5747.41 to 5747.453 of the Revised Code with respect to that 699
beneficiary for that qualifying taxable year, and is not subject 700
to any interest or interest penalties for failure to withhold or 701
pay those taxes or estimated taxes with respect to that 702
beneficiary for that qualifying taxable year.703

       The tax commissioner may adopt rules for the purpose of the 704
tax levied by this section or section 5747.41 of the Revised Code, 705
including a rule defining "qualifying investor" or "qualifying 706
beneficiary," and a rule requiring or permitting a qualifying 707
entity to combine its income with related members and to pay the 708
tax and estimated tax on a combined basis.709

       Sections 5747.10 to 5747.19 and 5747.42 to 5747.453 of the 710
Revised Code apply to a qualifying entity subject to the tax 711
imposed under this section.712

       The levy of the tax under this section does not prevent a 713
municipal corporation or a joint economic development district 714
created under section 715.70 or 715.71 or sections 715.72 to 715
715.81 of the Revised Code from levying a tax on income.716

       Sec. 5741.03.  (A) One hundred per cent of all money 717
deposited into the state treasury under sections 5741.01 to 718
5741.22 of the Revised Code that is not required to be distributed 719
as provided in division (B) of this section shall be credited to 720
the general revenue fund.721

       (B) In any case where any county or transit authority has 722
levied a tax or taxes pursuant to section 5741.021, 5741.022, or 723
5741.023 of the Revised Code, the tax commissioner shall, within 724
forty-five days after the end of each month, determine and certify 725
to the director of budget and management the amount of the 726
proceeds of such tax or taxes from billings and assessments 727
received during that month, or shown on tax returns or reports 728
filed during that month, to be returned to the county or transit 729
authority levying the tax or taxes, which amounts shall be 730
determined in the manner provided in section 5739.21 of the 731
Revised Code. The director of budget and management shall 732
transfer, from the general revenue fund, to the permissive tax 733
distribution fund created by division (B)(1) of section 4301.423 734
of the Revised Code and to the local sales tax administrative fund 735
created by division (C) of section 5739.21 of the Revised Code, 736
the amounts certified by the tax commissioner. The tax 737
commissioner shall then, on or before the twentieth day of the 738
month in which such certification is made, provide for payment of 739
such respective amounts to the county treasurer or to the fiscal 740
officer of the transit authority levying the tax or taxes. The 741
amount transferred to the local sales tax administrative fund is 742
for use by the tax commissioner in defraying costs the 743
commissioner incurs in administering such taxes levied by a county 744
or transit authority.745

       (C)(1) Not later than the first day of January and of July 746
each calendar year beginning July 1, 2015, the tax commissioner 747
and the director of budget and management shall jointly determine 748
the amount of tax imposed by section 5741.02 of the Revised Code 749
and remitted under this chapter by remote sellers during the 750
six-month period ending on the preceding last day of November and 751
of May, respectively, reduced by any such tax remitted by sellers 752
pursuant to an agreement entered into under section 5740.03 of the 753
Revised Code during the six-month period and by any refunds issued 754
during the six-month period to remote sellers from the tax refund 755
fund on account of that tax. Not756

       (2) Not later than that first day of January and of July of 757
the calendar year beginning July 1, 2015, the director of budget 758
and management shall transfer from the general revenue fund to the 759
income tax reduction fund the amount so determined under division 760
(C)(1) of this section, less one-half of the amount of that tax 761
remitted during fiscal year 2013 by remote sellers that 762
voluntarily registered under section 5741.17 of the Revised Code. 763
Amounts transferred to the income tax reduction fund under this 764
section shall be included in the determination of the percentage 765
under division (B)(2) of section 131.44 of the Revised Code 766
required to be made by the thirty-first day of July of the 767
calendar year in which the commissioner makes the certifications 768
under this division.769

       Sec. 5747.02.  (A) For the purpose of providing revenue for 770
the support of schools and local government functions, to provide 771
relief to property taxpayers, to provide revenue for the general 772
revenue fund, and to meet the expenses of administering the tax 773
levied by this chapter, there is hereby levied on every 774
individual, trust, and estate residing in or earning or receiving 775
income in this state, on every individual, trust, and estate 776
earning or receiving lottery winnings, prizes, or awards pursuant 777
to Chapter 3770. of the Revised Code, on every individual, trust, 778
and estate earning or receiving winnings on casino gaming, and on 779
every individual, trust, and estate otherwise having nexus with or 780
in this state under the Constitution of the United States, an 781
annual tax measured in the case of individuals by Ohio adjusted 782
gross income less an exemption for the taxpayer, the taxpayer's 783
spouse, and each dependent as provided in section 5747.025 of the 784
Revised Code; measured in the case of trusts by modified Ohio 785
taxable income under division (D) of this section; and measured in 786
the case of estates by Ohio taxable income. The tax imposed by 787
this section on the balance thus obtained is hereby levied as 788
follows: 789

       (1) For taxable years beginning in 2004: 790

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 791
OR 792
MODIFIED OHIO 793
TAXABLE INCOME (TRUSTS) 794
OR 795
OHIO TAXABLE INCOME (ESTATES) TAX 796

$5,000 or less .743% 797
More than $5,000 but not more than $10,000 $37.15 plus 1.486% of the amount in excess of $5,000 798
More than $10,000 but not more than $15,000 $111.45 plus 2.972% of the amount in excess of $10,000 799
More than $15,000 but not more than $20,000 $260.05 plus 3.715% of the amount in excess of $15,000 800
More than $20,000 but not more than $40,000 $445.80 plus 4.457% of the amount in excess of $20,000 801
More than $40,000 but not more than $80,000 $1,337.20 plus 5.201% of the amount in excess of $40,000 802
More than $80,000 but not more than $100,000 $3,417.60 plus 5.943% of the amount in excess of $80,000 803
More than $100,000 but not more than $200,000 $4,606.20 plus 6.9% of the amount in excess of $100,000 804
More than $200,000 $11,506.20 plus 7.5% of the amount in excess of $200,000 805

       (2) For taxable years beginning in 2005: 806

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 807
OR 808
MODIFIED OHIO 809
TAXABLE INCOME (TRUSTS) 810
OR 811
OHIO TAXABLE INCOME (ESTATES) TAX 812

$5,000 or less .712% 813
More than $5,000 but not more than $10,000 $35.60 plus 1.424% of the amount in excess of $5,000 814
More than $10,000 but not more than $15,000 $106.80 plus 2.847% of the amount in excess of $10,000 815
More than $15,000 but not more than $20,000 $249.15 plus 3.559% of the amount in excess of $15,000 816
More than $20,000 but not more than $40,000 $427.10 plus 4.27% of the amount in excess of $20,000 817
More than $40,000 but not more than $80,000 $1,281.10 plus 4.983% of the amount in excess of $40,000 818
More than $80,000 but not more than $100,000 $3,274.30 plus 5.693% of the amount in excess of $80,000 819
More than $100,000 but not more than $200,000 $4,412.90 plus 6.61% of the amount in excess of $100,000 820
More than $200,000 $11,022.90 plus 7.185% of the amount in excess of $200,000 821

       (3) For taxable years beginning in 2006: 822

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 823
OR 824
MODIFIED OHIO 825
TAXABLE INCOME (TRUSTS) 826
OR 827
OHIO TAXABLE INCOME (ESTATES) TAX 828

$5,000 or less .681% 829
More than $5,000 but not more than $10,000 $34.05 plus 1.361% of the amount in excess of $5,000 830
More than $10,000 but not more than $15,000 $102.10 plus 2.722% of the amount in excess of $10,000 831
More than $15,000 but not more than $20,000 $238.20 plus 3.403% of the amount in excess of $15,000 832
More than $20,000 but not more than $40,000 $408.35 plus 4.083% of the amount in excess of $20,000 833
More than $40,000 but not more than $80,000 $1,224.95 plus 4.764% of the amount in excess of $40,000 834
More than $80,000 but not more than $100,000 $3,130.55 plus 5.444% of the amount in excess of $80,000 835
More than $100,000 but not more than $200,000 $4,219.35 plus 6.32% of the amount in excess of $100,000 836
More than $200,000 $10,539.35 plus 6.87% of the amount in excess of $200,000 837

       (4) For taxable years beginning in 2007: 838

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 839
OR 840
MODIFIED OHIO 841
TAXABLE INCOME (TRUSTS) 842
OR 843
OHIO TAXABLE INCOME (ESTATES) TAX 844

$5,000 or less .649% 845
More than $5,000 but not more than $10,000 $32.45 plus 1.299% of the amount in excess of $5,000 846
More than $10,000 but not more than $15,000 $97.40 plus 2.598% of the amount in excess of $10,000 847
More than $15,000 but not more than $20,000 $227.30 plus 3.247% of the amount in excess of $15,000 848
More than $20,000 but not more than $40,000 $389.65 plus 3.895% of the amount in excess of $20,000 849
More than $40,000 but not more than $80,000 $1,168.65 plus 4.546% of the amount in excess of $40,000 850
More than $80,000 but not more than $100,000 $2,987.05 plus 5.194% of the amount in excess of $80,000 851
More than $100,000 but not more than $200,000 $4,025.85 plus 6.031% of the amount in excess of $100,000 852
More than $200,000 $10,056.85 plus 6.555% of the amount in excess of $200,000 853

       (5) For taxable years beginning in 2008, 2009, or 2010: 854

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 855
OR 856
MODIFIED OHIO 857
TAXABLE INCOME (TRUSTS) 858
OR 859
OHIO TAXABLE INCOME (ESTATES) TAX 860

$5,000 or less .618% 861
More than $5,000 but not more than $10,000 $30.90 plus 1.236% of the amount in excess of $5,000 862
More than $10,000 but not more than $15,000 $92.70 plus 2.473% of the amount in excess of $10,000 863
More than $15,000 but not more than $20,000 $216.35 plus 3.091% of the amount in excess of $15,000 864
More than $20,000 but not more than $40,000 $370.90 plus 3.708% of the amount in excess of $20,000 865
More than $40,000 but not more than $80,000 $1,112.50 plus 4.327% of the amount in excess of $40,000 866
More than $80,000 but not more than $100,000 $2,843.30 plus 4.945% of the amount in excess of $80,000 867
More than $100,000 but not more than $200,000 $3,832.30 plus 5.741% of the amount in excess of $100,000 868
More than $200,000 $9,573.30 plus 6.24% of the amount in excess of $200,000 869

       (6) For taxable years beginning in 2011 or 2012: 870

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 871
OR 872
MODIFIED OHIO 873
TAXABLE INCOME (TRUSTS) 874
OR 875
OHIO TAXABLE INCOME (ESTATES) TAX 876

$5,000 or less .587% 877
More than $5,000 but not more than $10,000 $29.35 plus 1.174% of the amount in excess of $5,000 878
More than $10,000 but not more than $15,000 $88.05 plus 2.348% of the amount in excess of $10,000 879
More than $15,000 but not more than $20,000 $205.45 plus 2.935% of the amount in excess of $15,000 880
More than $20,000 but not more than $40,000 $352.20 plus 3.521% of the amount in excess of $20,000 881
More than $40,000 but not more than $80,000 $1,056.40 plus 4.109% of the amount in excess of $40,000 882
More than $80,000 but not more than $100,000 $2,700.00 plus 4.695% of the amount in excess of $80,000 883
More than $100,000 but not more than $200,000 $3,639.00 plus 5.451% of the amount in excess of $100,000 884
More than $200,000 $9,090.00 plus 5.925% of the amount in excess of $200,000 885

       (7) For taxable years beginning in 2013:886

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 887
OR 888
MODIFIED OHIO 889
TAXABLE INCOME (TRUSTS) 890
OR 891
OHIO TAXABLE INCOME (ESTATES) TAX 892

$5,000 or less .537% 893
More than $5,000 but not more than $10,000 $26.86 plus 1.074% of the amount in excess of $5,000 894
More than $10,000 but not more than $15,000 $80.57 plus 2.148% of the amount in excess of $10,000 895
More than $15,000 but not more than $20,000 $187.99 plus 2.686% of the amount in excess of $15,000 896
More than $20,000 but not more than $40,000 $322.26 plus 3.222% of the amount in excess of $20,000 897
More than $40,000 but not more than $80,000 $966.61 plus 3.760% of the amount in excess of $40,000 898
More than $80,000 but not more than $100,000 $2,470.50 plus 4.296% of the amount in excess of $80,000 899
More than $100,000 but not more than $200,000 $3,329.68 plus 4.988% of the amount in excess of $100,000 900
More than $200,000 $8,317.35 plus 5.421% of the amount in excess of $200,000 901

       (8) For taxable years beginning in 2014:902

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 903
OR 904
MODIFIED OHIO 905
TAXABLE INCOME (TRUSTS) 906
OR 907
OHIO TAXABLE INCOME (ESTATES) TAX 908

$5,000 or less .534% 909
More than $5,000 but not more than $10,000 $26.71 plus 1.068% of the amount in excess of $5,000 910
More than $10,000 but not more than $15,000 $80.13 plus 2.137% of the amount in excess of $10,000 911
More than $15,000 but not more than $20,000 $186.96 plus 2.671% of the amount in excess of $15,000 912
More than $20,000 but not more than $40,000 $320.50 plus 3.204% of the amount in excess of $20,000 913
More than $40,000 but not more than $80,000 $961.32 plus 3.739% of the amount in excess of $40,000 914
More than $80,000 but not more than $100,000 $2,457.00 plus 4.272% of the amount in excess of $80,000 915
More than $100,000 but not more than $200,000 $3,311.49 plus 4.960% of the amount in excess of $100,000 916
More than $200,000 $8,271.90 plus 5.392% of the amount in excess of $200,000 917

       (9) For taxable years beginning in 2015 or thereafter:918

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) 919
OR 920
MODIFIED OHIO 921
TAXABLE INCOME (TRUSTS) 922
OR 923
OHIO TAXABLE INCOME (ESTATES) TAX 924

$5,000 or less .528% 925
More than $5,000 but not more than $10,000 $26.41 plus 1.057% of the amount in excess of $5,000 926
More than $10,000 but not more than $15,000 $79.24 plus 2.113% of the amount in excess of $10,000 927
More than $15,000 but not more than $20,000 $184.90 plus 2.642% of the amount in excess of $15,000 928
More than $20,000 but not more than $40,000 $316.98 plus 3.169% of the amount in excess of $20,000 929
More than $40,000 but not more than $80,000 $950.76 plus 3.698% of the amount in excess of $40,000 930
More than $80,000 but not more than $100,000 $2,430.00 plus 4.226% of the amount in excess of $80,000 931
More than $100,000 but not more than $200,000 $3,275.10 plus 4.906% of the amount in excess of $100,000 932
More than $200,000 $8,181.00 plus 5.333% of the amount in excess of $200,000 933

       InExcept as otherwise provided in this division, in August 934
of each year, the tax commissioner shall adjustmake a new 935
adjustment to the income amounts prescribed in this division by 936
multiplying the percentage increase in the gross domestic product 937
deflator computed that year under section 5747.025 of the Revised 938
Code by each of the income amounts resulting from the adjustment 939
under this division in the preceding year, adding the resulting 940
product to the corresponding income amount resulting from the 941
adjustment in the preceding year, and rounding the resulting sum 942
to the nearest multiple of fifty dollars. The tax commissioner 943
also shall recompute each of the tax dollar amounts to the extent 944
necessary to reflect the new adjustment of the income amounts. The 945
rates of taxation shall not be adjusted. 946

       The adjusted amounts apply to taxable years beginning in the 947
calendar year in which the adjustments are made and to taxable 948
years beginning in each ensuing calendar year until a calendar 949
year in which a new adjustment is made pursuant to this division. 950
The tax commissioner shall not make such adjustmentsa new 951
adjustment in any year in which the amount resulting from the 952
adjustment would be less than the amount resulting from the 953
adjustment in the preceding year. The commissioner shall not make 954
such adjustmentsa new adjustment for taxable years beginning in 955
2013, 2014, or 2015.956

       (B) If the director of budget and management makes a 957
certification to the tax commissioner under division (B) of 958
section 131.44 of the Revised Code, the amount of tax as 959
determined under division (A) of this section shall be reduced by 960
the percentage prescribed in that certification for taxable years 961
beginning in the calendar year in which that certification is 962
made. 963

       (C) The levy of this tax on income does not prevent a 964
municipal corporation, a joint economic development zone created 965
under section 715.691, or a joint economic development district 966
created under section 715.70 or 715.71 or sections 715.72 to 967
715.81 of the Revised Code from levying a tax on income. 968

       (D) This division applies only to taxable years of a trust 969
beginning in 2002 or thereafter. 970

       (1) The tax imposed by this section on a trust shall be 971
computed by multiplying the Ohio modified taxable income of the 972
trust by the rates prescribed by division (A) of this section. 973

       (2) A resident trust may claim a credit against the tax 974
computed under division (D) of this section equal to the lesser of 975
(1) the tax paid to another state or the District of Columbia on 976
the resident trust's modified nonbusiness income, other than the 977
portion of the resident trust's nonbusiness income that is 978
qualifying investment income as defined in section 5747.012 of the 979
Revised Code, or (2) the effective tax rate, based on modified 980
Ohio taxable income, multiplied by the resident trust's modified 981
nonbusiness income other than the portion of the resident trust's 982
nonbusiness income that is qualifying investment income. The 983
credit applies before any other applicable credits. 984

       (3) The credits enumerated in divisions (A)(1) to (13) of 985
section 5747.98 of the Revised Code do not apply to a trust 986
subject to division (D) of this section. Any credits enumerated in 987
other divisions of section 5747.98 of the Revised Code apply to a 988
trust subject to division (D) of this section. To the extent that 989
the trust distributes income for the taxable year for which a 990
credit is available to the trust, the credit shall be shared by 991
the trust and its beneficiaries. The tax commissioner and the 992
trust shall be guided by applicable regulations of the United 993
States treasury regarding the sharing of credits. 994

       (E) For the purposes of this section, "trust" means any trust 995
described in Subchapter J of Chapter 1 of the Internal Revenue 996
Code, excluding trusts that are not irrevocable as defined in 997
division (I)(3)(b) of section 5747.01 of the Revised Code and that 998
have no modified Ohio taxable income for the taxable year, 999
charitable remainder trusts, qualified funeral trusts and preneed 1000
funeral contract trusts established pursuant to sections 4717.31 1001
to 4717.38 of the Revised Code that are not qualified funeral 1002
trusts, endowment and perpetual care trusts, qualified settlement 1003
trusts and funds, designated settlement trusts and funds, and 1004
trusts exempted from taxation under section 501(a) of the Internal 1005
Revenue Code. 1006

       Sec. 5747.025.  (A) Except as otherwise provided in this 1007
division, the personal exemption for the taxpayer and the 1008
taxpayer's spouse shall be seven hundred fifty dollars each for 1009
the taxable year beginning in 1996, eight hundred fifty dollars 1010
each for the taxable year beginning in 1997, nine hundred fifty 1011
dollars each for the taxable year beginning in 1998, and one 1012
thousand fifty dollars each for the taxable year beginning in 1999 1013
and taxable years beginning after 1999. The personal exemption 1014
amount prescribed in this division for taxable years beginning 1015
after 1999 shall be adjusted each year in the manner prescribed in 1016
division (C) of this section. In the case of an individual with 1017
respect to whom an exemption under section 5747.02 of the Revised 1018
Code is allowable to another taxpayer for a taxable year beginning 1019
in the calendar year in which the individual's taxable year 1020
begins, the exemption amount applicable to such individual for 1021
such individual's taxable year shall be zero.1022

       (B) The personal exemption for each dependent shall be eight 1023
hundred fifty dollars for the taxable year beginning in 1996, and 1024
one thousand fifty dollars for the taxable year beginning in 1997 1025
and taxable years beginning after 1997. The personal exemption 1026
amount prescribed in this division for taxable years beginning 1027
after 1999 shall be adjusted each year in the manner prescribed in 1028
division (C) of this section.1029

       (C) InExcept as otherwise provided in this division, in1030
August of each year, the tax commissioner shall determine the 1031
percentage increase in the gross domestic product deflator 1032
determined by the bureau of economic analysis of the United States 1033
department of commerce from the first day of January of the 1034
preceding calendar year to the last day of December of the 1035
preceding year, and adjustmake a new adjustment to the personal 1036
exemption amount for taxable years beginning in the current 1037
calendar year by multiplying that amount by the percentage 1038
increase in the gross domestic product deflator for that period; 1039
adding the resulting product to the personal exemption amount for 1040
taxable years beginning in the preceding calendar year; and 1041
rounding the resulting sum upward to the nearest multiple of fifty 1042
dollars. The adjusted amount applies to taxable years beginning in 1043
the calendar year in which the adjustment is made and to taxable 1044
years beginning in each ensuing calendar year until a calendar 1045
year in which a new adjustment is made pursuant to this division.1046
The commissioner shall not make such ana new adjustment in any 1047
calendar year in which the amount resulting from the adjustment 1048
would be less than the amount resulting from the adjustment in the 1049
preceding calendar year. The commissioner shall not make such an1050
a new adjustment for taxable years beginning in 2013, 2014, or 1051
2015.1052

       Section 2. That existing sections 319.302, 323.152, 4503.065, 1053
5705.19, 5733.41, 5741.03, 5747.02, and 5747.025 of the Revised 1054
Code are hereby repealed.1055

       Section 3. That Sections 803.80 and 803.90 of Am. Sub. H.B. 1056
59 of the 130th General Assembly be amended to read as follows:1057

       Sec. 803.80. (A) The amendment by this actAm. Sub. H.B. 59 1058
of the 130th General Assembly of divisions (A)(26) and (GG) of 1059
section 5747.01, section 5747.022 by adding the last sentence 1060
thereto, and of division (A) of section 5747.025 of the Revised 1061
Code applies to taxable years beginning on or after January 1, 1062
2014.1063

       (B) The amendment by this actAm. Sub. H.B. 59 of the 130th 1064
General Assembly of divisions (A)(26), (29), (31), and (GG) of 1065
section 5747.01, the first sentence of section 5747.022, division 1066
(C) of section 5747.025, and of sections 5747.02, 5747.05, 1067
5747.08, 5747.21, 5747.22, and 5748.01 and the repeal of section 1068
5747.211 of the Revised Code apply to taxable years beginning on 1069
or after January 1, 2013.1070

       Sec. 803.90. (A) Except as provided in division (B) of this 1071
section, the amendment by this actAm. Sub. H.B. 59 of the 130th 1072
General Assembly of section 5751.01 of the Revised Code applies to 1073
tax periods ending on or after the effective date of that 1074
amendment.1075

       (B) The amendment by this actAm. Sub. H.B. 59 of the 130th 1076
General Assembly of section 5751.02, division (A) of section 1077
5751.051, divisions (B)(1), (B)(2), and (J) of section 5751.20, 1078
and all divisions of section 5751.01 of the Revised Code except 1079
divisions (F)(2)(z) and (jj)(ii) of that section shall take effect 1080
July 1, 2014.1081

       (C) The amendment by this actAm. Sub. H.B. 59 of the 130th 1082
General Assembly of divisions (F)(2)(z) and (jj)(ii) of section 1083
5751.01 of the Revised Code applies to original returns filedtax 1084
periods beginning on or after January 1, 2014.1085

       (D) The amendment by this actAm. Sub. H.B. 59 of the 130th 1086
General Assembly of section 5751.03 and division (B)(2) of section 1087
5751.051 of the Revised Code applies to tax periods beginning on 1088
or after January 1, 2014. 1089

       Section 4. That existing Sections 803.80 and 803.90 of Am. 1090
Sub. H.B. 59 of the 130th General Assembly are hereby repealed.1091

       Section 5. (A) As used in this section: 1092

       (1) "Qualified certificate holder" means a certificate holder 1093
that has a taxable year that ended in 2012 on any day other than 1094
December 31, 2012. 1095

       (2) "Certificate holder" has the same meaning as in section 1096
149.311 of the Revised Code.1097

       (3) "Taxable year" and "tax year" have the same meanings as 1098
in section 5733.04 of the Revised Code. 1099

       (B) A qualified certificate holder of a rehabilitation tax 1100
credit certificate issued on or before December 31, 2012, that 1101
authorizes the holder to claim a credit under section 5733.47 of 1102
the Revised Code for tax years after tax year 2013 may claim that 1103
credit at any time before December 31, 2013, on forms and in the 1104
method prescribed in Chapter 5733. of the Revised Code applicable 1105
to tax years prior to tax year 2014.1106

       Section 6. This act is hereby declared to be an emergency 1107
measure necessary for the immediate preservation of the public 1108
peace, health, and safety. The reason for such necessity is that 1109
some tax-related changes in the act affect taxable years beginning 1110
in 2013 and the act would otherwise not be effective until 2014. 1111
Therefore, this act shall go into immediate effect.1112