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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 |
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 | 44 |
45 | |
within the ten-mill limitation | 46 |
charter of a municipal corporation | 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 | 108 |
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 | 119 |
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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 | 242 |
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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 | 283 |
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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 |
| 593 |
594 | |
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 | 664 |
665 | |
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. | 756 |
(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 | 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 |
| 934 |
of each year, the tax commissioner shall | 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 | 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 |
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) | 1030 |
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 | 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 | 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 | 1050 |
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 | 1058 |
of the 130th General Assembly of | 1059 |
1060 | |
thereto | 1061 |
Code applies to taxable years beginning on or after January 1, | 1062 |
2014. | 1063 |
(B) The amendment by | 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 | 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 | 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 | 1080 |
July 1, 2014. | 1081 |
(C) The amendment by | 1082 |
General Assembly of divisions (F)(2)(z) and | 1083 |
5751.01 of the Revised Code applies to | 1084 |
periods beginning on or after January 1, 2014. | 1085 |
(D) The amendment by | 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 |