Cosponsors:
Representatives Pillich, Brenner, Boose, Sprague, Retherford, Becker, Derickson, Reece, Amstutz, Beck, Hayes, McClain, Hall, Antonio, Dovilla, Adams, J., Adams, R., Anielski, Ashford, Baker, Barborak, Barnes, Bishoff, Blair, Blessing, Boyce, Boyd, Brown, Buchy, Burkley, Butler, Carney, Celebrezze, Cera, Conditt, Curtin, Damschroder, DeVitis, Driehaus, Duffey, Fedor, Gerberry, Green, Grossman, Hackett, Hagan, C., Hagan, R., Henne, Hill, Hood, Hottinger, Huffman, Johnson, Kunze, Landis, Letson, Lundy, Lynch, Maag, Mallory, McGregor, Milkovich, O'Brien, Patmon, Patterson, Pelanda, Perales, Phillips, Ramos, Rogers, Romanchuk, Rosenberger, Ruhl, Scherer, Schuring, Sears, Sheehy, Slaby, Slesnick, Smith, Stebelton, Stinziano, Sykes, Thompson, Williams, Winburn, Young Speaker Batchelder
Senators Coley, LaRose, Balderson, Beagle, Brown, Burke, Eklund, Gardner, Gentile, Hite, Hughes, Jones, Lehner, Manning, Obhof, Oelslager, Peterson, Sawyer, Schaffer, Seitz, Skindell, Smith, Tavares, Turner, Uecker, Widener
(a) A dwelling, including a unit in a multiple-unit dwelling | 12 |
and a manufactured home or mobile home taxed as real property | 13 |
pursuant to division (B) of section 4503.06 of the Revised Code, | 14 |
owned and occupied as a home by an individual whose domicile is in | 15 |
this state and who has not acquired ownership from a person, other | 16 |
than the individual's spouse, related by consanguinity or affinity | 17 |
for the purpose of qualifying for the real property tax reduction | 18 |
provided in section 323.152 of the Revised Code. | 19 |
(2) The homestead shall include so much of the land | 23 |
surrounding it, not exceeding one acre, as is reasonably necessary | 24 |
for the use of the dwelling or unit as a home. An owner includes a | 25 |
holder of one of the several estates in fee, a vendee in | 26 |
possession under a purchase agreement or a land contract, a | 27 |
mortgagor, a life tenant, one or more tenants with a right of | 28 |
survivorship, tenants in common, and a settlor of a revocable or | 29 |
irrevocable inter vivos trust holding the title to a homestead | 30 |
occupied by the settlor as of right under the trust. The tax | 31 |
commissioner shall adopt rules for the uniform classification and | 32 |
valuation of real property or portions of real property as | 33 |
homesteads. | 34 |
(D) "Permanently and totally disabled" means that a person | 42 |
whoother than a disabled veteran has, on the first day of January | 43 |
of the year of application for reduction in real estate taxes, | 44 |
some impairment in body or mind that makes the person unable to | 45 |
work at any substantially remunerative employment that the person | 46 |
is reasonably able to perform and that will, with reasonable | 47 |
probability, continue for an indefinite period of at least twelve | 48 |
months without any present indication of recovery therefrom or has | 49 |
been certified as permanently and totally disabled by a state or | 50 |
federal agency having the function of so classifying persons. | 51 |
(F) "Disabled veteran" means a person who is a veteran of the | 58 |
armed forces of the United States, including reserve components | 59 |
thereof, or of the national guard, who has received a permanent | 60 |
total disability rating or a total disability rating for a | 61 |
service-connected disability or combination of service-connected | 62 |
disabilities for which the schedule for rating disabilities in | 63 |
Schedule 38, Part 4 of the Code of Federal Regulations, as | 64 |
amended, prescribes a one hundred per cent evaluation. | 65 |
(b)(ii) If the person received, for any homestead, a | 90 |
reduction under division (A)(1) of this section for tax year 2013 | 91 |
or under
division (A) of section 4503.065 of the Revised Code for | 92 |
tax year 2014 or the person is the surviving spouse of such a | 93 |
person and the surviving spouse is at least fifty-nine years of | 94 |
age on the date the deceased spouse dies, the amount computed | 95 |
under division (A)(3)(1)(c) of this section. For purposes of | 96 |
divisions (A)(2)(b)(1)(b)(ii) and (c)(iii) of this section, a | 97 |
person receives a reduction under division (A)(1) of this section | 98 |
or under division (A) of section 4503.065 of the Revised Code for | 99 |
tax year 2013 or 2014, respectively, if the person files a late | 100 |
application for that respective tax year that is approved by the | 101 |
county auditor under section 323.153 or 4503.066 of the Revised | 102 |
Code. | 103 |
(2) Real property taxes on a homestead owned and occupied, or | 147 |
a homestead in a housing cooperative occupied, by a disabled | 148 |
veteran shall be reduced for each year for which an application | 149 |
for the reduction has been approved. The reduction shall equal the | 150 |
product obtained by multiplying fifty thousand dollars of the true | 151 |
value of the property in money by the amounts described in | 152 |
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction is | 153 |
in lieu of any reduction under section 323.158 of the Revised Code | 154 |
or division (A)(1) of this section. The reduction applies to only | 155 |
one homestead owned and occupied by a disabled veteran. | 156 |
If a homestead qualifies for a reduction in taxes under | 157 |
division (A)(2) of this section for the year in which the disabled | 158 |
veteran dies, and the disabled veteran is survived by a spouse who | 159 |
occupied the homestead when the disabled veteran died and who | 160 |
acquires ownership of the homestead or, in the case of a homestead | 161 |
that is a unit in a housing cooperative, continues to occupy the | 162 |
homestead, the reduction shall continue through the year in which | 163 |
the surviving spouse dies or remarries. | 164 |
(B) To provide a partial exemption, real property taxes on | 165 |
any homestead, and manufactured home taxes on any manufactured or | 166 |
mobile home on which a manufactured home tax is assessed pursuant | 167 |
to division (D)(2) of section 4503.06 of the Revised Code, shall | 168 |
be reduced for each year for which an application for the | 169 |
reduction has been approved. The amount of the reduction shall | 170 |
equal two and one-half per cent of the amount of taxes to be | 171 |
levied by qualifying levies on the homestead or the manufactured | 172 |
or mobile home after applying section 319.301 of the Revised Code. | 173 |
For the purposes of this division, "qualifying levy" has the same | 174 |
meaning as in section 319.302 of the Revised Code. | 175 |
(D) The reductions in taxable value referred to in this | 182 |
section shall be applied solely as a factor for the purpose of | 183 |
computing the reduction of taxes under this section and shall not | 184 |
affect the total value of property in any subdivision or taxing | 185 |
district as listed and assessed for taxation on the tax lists and | 186 |
duplicates, or any direct or indirect limitations on indebtedness | 187 |
of a subdivision or taxing district. If after application of | 188 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 189 |
allocation of all levies within the ten-mill limitation to debt | 190 |
charges to the extent therein provided, there would be | 191 |
insufficient funds for payment of debt charges not provided for by | 192 |
levies in excess of the ten-mill limitation, the reduction of | 193 |
taxes provided for in sections 323.151 to 323.159 of the Revised | 194 |
Code shall be proportionately adjusted to the extent necessary to | 195 |
provide such funds from levies within the ten-mill limitation. | 196 |
To obtain a reduction in real property taxes under division | 207 |
(A) of section 323.152 of the Revised Code, the occupant of a | 208 |
homestead in a housing cooperative shall file an application with | 209 |
the nonprofit corporation that owns and operates the housing | 210 |
cooperative, in accordance with this paragraph. Not later than the | 211 |
first day of March each year, the corporation shall obtain | 212 |
applications from the county auditor's office and provide one to | 213 |
each new occupant. Not later than the first day of May, any | 214 |
occupant who may be eligible for a reduction in taxes under | 215 |
division (A) of section 323.152 of the Revised Code shall submit | 216 |
the completed application to the corporation. Not later than the | 217 |
fifteenth day of May, the corporation shall file all completed | 218 |
applications, and the information required by division (B) of | 219 |
section 323.159 of the Revised Code, with the county auditor of | 220 |
the county in which the occupants' homesteads are located. | 221 |
Continuing applications shall be furnished to an occupant in the | 222 |
manner provided in division (C)(4) of this section. | 223 |
(1) An application for reduction based upon a physical | 224 |
disability shall be accompanied by a certificate signed by a | 225 |
physician, and an application for reduction based upon a mental | 226 |
disability shall be accompanied by a certificate signed by a | 227 |
physician or psychologist licensed to practice in this state, | 228 |
attesting to the fact that the applicant is permanently and | 229 |
totally disabled. The certificate shall be in a form that the tax | 230 |
commissioner requires and shall include the definition of | 231 |
permanently and totally disabled as set forth in section 323.151 | 232 |
of the Revised Code. An application for reduction based upon a | 233 |
disability certified as permanent and total by a state or federal | 234 |
agency having the function of so classifying persons shall be | 235 |
accompanied by a certificate from that agency.
An application by | 236 |
a disabled veteran for the reduction under division (A)(2) of | 237 |
section 323.152 of the Revised Code shall be accompanied by a | 238 |
letter or other written confirmation from the United States | 239 |
department of veterans affairs, or its predecessor or successor | 240 |
agency, showing that the veteran qualifies as a disabled veteran. | 241 |
(2) An application for a reduction in taxes under division | 246 |
(B) of section 323.152 of the Revised Code shall be filed only if | 247 |
the homestead or manufactured or mobile home was transferred in | 248 |
the preceding year or did not qualify for and receive the | 249 |
reduction in taxes under that division for the preceding tax year. | 250 |
The application for homesteads transferred in the preceding year | 251 |
shall be incorporated into any form used by the county auditor to | 252 |
administer the tax law in respect to the conveyance of real | 253 |
property pursuant to section 319.20 of the Revised Code or of used | 254 |
manufactured homes or used mobile homes as defined in section | 255 |
5739.0210 of the Revised Code. The owner of a manufactured or | 256 |
mobile home who has elected under division (D)(4) of section | 257 |
4503.06 of the Revised Code to be taxed under division (D)(2) of | 258 |
that section for the ensuing year may file the application at the | 259 |
time of making that election. The application shall contain a | 260 |
statement that failure by the applicant to affirm on the | 261 |
application that the dwelling on the property conveyed is the | 262 |
applicant's homestead prohibits the owner from receiving the | 263 |
reduction in taxes until a proper application is filed within the | 264 |
period prescribed by division (A)(3) of this section. Such an | 265 |
application constitutes a continuing application for a reduction | 266 |
in taxes for each year in which the dwelling is the applicant's | 267 |
homestead. | 268 |
(3) Failure to receive a new application filed under division | 269 |
(A)(1) or (2) or notification under division (C) of this section | 270 |
after an application for reduction has been approved is | 271 |
prima-facie evidence that the original applicant is entitled to | 272 |
the reduction in taxes calculated on the basis of the information | 273 |
contained in the original application. The original application | 274 |
and any subsequent application, including any late application, | 275 |
shall be in the form of a signed statement and shall be filed | 276 |
after the first Monday in January and not later than the first | 277 |
Monday in June. The original application and any subsequent | 278 |
application for a reduction in real property taxes shall be filed | 279 |
in the year for which the reduction is sought. The original | 280 |
application and any subsequent application for a reduction in | 281 |
manufactured home taxes shall be filed in the year preceding the | 282 |
year for which the reduction is sought. The statement shall be on | 283 |
a form, devised and supplied by the tax commissioner, which shall | 284 |
require no more information than is necessary to establish the | 285 |
applicant's eligibility for the reduction in taxes and the amount | 286 |
of the reduction, and, except for homesteads that are units in a | 287 |
housing cooperative, shall include an affirmation by the applicant | 288 |
that ownership of the homestead was not acquired from a person, | 289 |
other than the applicant's spouse, related to the owner by | 290 |
consanguinity or affinity for the purpose of qualifying for the | 291 |
real property or manufactured home tax reduction provided for in | 292 |
division (A) or (B) of section 323.152 of the Revised Code. The | 293 |
form shall contain a statement that conviction of willfully | 294 |
falsifying information to obtain a reduction in taxes or failing | 295 |
to comply with division (C) of this section results in the | 296 |
revocation of the right to the reduction for a period of three | 297 |
years. In the case of an application for a reduction in taxes for | 298 |
persons described in division (A)(2)(c)(1)(b)(iii) of section | 299 |
323.152 of the Revised Code, the form shall contain a statement | 300 |
that signing the application constitutes a delegation of authority | 301 |
by the applicant to the tax commissioner or the county auditor, | 302 |
individually or in consultation with each other, to examine any | 303 |
tax or financial records relating to the income of the applicant | 304 |
as stated on the application for the purpose of determining | 305 |
eligibility for the exemption or a possible violation of division | 306 |
(D) or (E) of this section. | 307 |
(B) A late application for a tax reduction for the year | 308 |
preceding the year in which an original application is filed, or | 309 |
for a reduction in manufactured home taxes for the year in which | 310 |
an original application is filed, may be filed with the original | 311 |
application. If the county auditor determines the information | 312 |
contained in the late application is correct, the auditor shall | 313 |
determine the amount of the reduction in taxes to which the | 314 |
applicant would have been entitled for the preceding tax year had | 315 |
the applicant's application been timely filed and approved in that | 316 |
year. | 317 |
The amount of such reduction shall be treated by the auditor | 318 |
as an overpayment of taxes by the applicant and shall be refunded | 319 |
in the manner prescribed in section 5715.22 of the Revised Code | 320 |
for making refunds of overpayments. On the first day of July of | 321 |
each year, the county auditor shall certify the total amount of | 322 |
the reductions in taxes made in the current year under this | 323 |
division to the tax commissioner, who shall treat the full amount | 324 |
thereof as a reduction in taxes for the preceding tax year and | 325 |
shall make reimbursement to the county therefor in the manner | 326 |
prescribed by section 323.156 of the Revised Code, from money | 327 |
appropriated for that purpose. | 328 |
(3) If the county auditor or county treasurer discovers that | 341 |
the owner of property not entitled to the reduction in taxes under | 342 |
division (B) of section 323.152 of the Revised Code failed to | 343 |
notify the county auditor as required by division (C)(1) of this | 344 |
section, a charge shall be imposed against the property in the | 345 |
amount by which taxes were reduced under that division for each | 346 |
tax year the county auditor ascertains that the property was not | 347 |
entitled to the reduction and was owned by the current owner. | 348 |
Interest shall accrue in the manner prescribed by division (B) of | 349 |
section 323.121 or division (G)(2) of section 4503.06 of the | 350 |
Revised Code on the amount by which taxes were reduced for each | 351 |
such tax year as if the reduction became delinquent taxes at the | 352 |
close of the last day the second installment of taxes for that tax | 353 |
year could be paid without penalty. The county auditor shall | 354 |
notify the owner, by ordinary mail, of the charge, of the owner's | 355 |
right to appeal the charge, and of the manner in which the owner | 356 |
may appeal. The owner may appeal the imposition of the charge and | 357 |
interest by filing an appeal with the county board of revision not | 358 |
later than the last day prescribed for payment of real and public | 359 |
utility property taxes under section 323.12 of the Revised Code | 360 |
following receipt of the notice and occurring at least ninety days | 361 |
after receipt of the notice. The appeal shall be treated in the | 362 |
same manner as a complaint relating to the valuation or assessment | 363 |
of real property under Chapter 5715. of the Revised Code. The | 364 |
charge and any interest shall be collected as other delinquent | 365 |
taxes. | 366 |
(4) Each year during January, the county auditor shall | 367 |
furnish by ordinary mail a continuing application to each person | 368 |
receiving a reduction under division (A) of section 323.152 of the | 369 |
Revised Code. The continuing application shall be used to report | 370 |
changes in total income, ownership, occupancy, disability, and | 371 |
other information earlier furnished the auditor relative to the | 372 |
reduction in taxes on the property. The continuing application | 373 |
shall be returned to the auditor not later than the first Monday | 374 |
in June; provided, that if such changes do not affect the status | 375 |
of the homestead exemption or the amount of the reduction to which | 376 |
the owner is entitled under division (A) of section 323.152 of the | 377 |
Revised Code or to which the occupant is entitled under section | 378 |
323.159 of the Revised Code, the application does not need to be | 379 |
returned. | 380 |
(5) Each year during February, the county auditor, except as | 381 |
otherwise provided in this paragraph, shall furnish by ordinary | 382 |
mail an original application to the owner, as of the first day of | 383 |
January of that year, of a homestead or a manufactured or mobile | 384 |
home that transferred during the preceding calendar year and that | 385 |
qualified for and received a reduction in taxes under division (B) | 386 |
of section 323.152 of the Revised Code for the preceding tax year. | 387 |
In order to receive the reduction under that division, the owner | 388 |
shall file the application with the county auditor not later than | 389 |
the first Monday in June. If the application is not timely filed, | 390 |
the auditor shall not grant a reduction in taxes for the homestead | 391 |
for the current year, and shall notify the owner that the | 392 |
reduction in taxes has not been granted, in the same manner | 393 |
prescribed under section 323.154 of the Revised Code for | 394 |
notification of denial of an application. Failure of an owner to | 395 |
receive an application does not excuse the failure of the owner to | 396 |
file an original application. The county auditor is not required | 397 |
to furnish an application under this paragraph for any homestead | 398 |
for which application has previously been made on a form | 399 |
incorporated into any form used by the county auditor to | 400 |
administer the tax law in respect to the conveyance of real | 401 |
property or of used manufactured homes or used mobile homes, and | 402 |
an owner who previously has applied on such a form is not required | 403 |
to return an application furnished under this paragraph. | 404 |
(B) "Permanently and totally disabled" means that a person | 422 |
whoother than a disabled veteran has, on the first day of January | 423 |
of the year of application, including late application, for | 424 |
reduction in the assessable value of a manufactured or mobile | 425 |
home, has some impairment in body or mind that makes the person | 426 |
unable to work at any substantially remunerative employment which | 427 |
the person is reasonably able to perform and which will, with | 428 |
reasonable probability, continue for an indefinite period of at | 429 |
least twelve months without any present indication of recovery | 430 |
therefrom or has been certified as permanently and totally | 431 |
disabled by a state or federal agency having the function of so | 432 |
classifying persons. | 433 |
(B)(2) The manufactured home tax on a manufactured or mobile | 467 |
home that is paid pursuant to division (C) of section 4503.06 of | 468 |
the Revised Code and that is owned and occupied as a home by an | 469 |
individual whose domicile is in this state and to whom this | 470 |
section applies, shall be reduced for any tax year for which an | 471 |
application for such reduction has been approved, provided the | 472 |
individual did not acquire ownership from a person, other than the | 473 |
individual's spouse, related by consanguinity or affinity for the | 474 |
purpose of qualifying for the reduction. An owner includes a | 475 |
settlor of a revocable or irrevocable inter vivos trust holding | 476 |
the title to a manufactured or mobile home occupied by the settlor | 477 |
as of right under the trust. | 478 |
(b)(ii) If the person received, for any homestead, a | 487 |
reduction under division (A) of this section for tax year 2014 or | 488 |
under division (A)(1) of section 323.152 of the Revised Code for | 489 |
tax year 2013 or the person is the surviving spouse of such a | 490 |
person and the surviving spouse is at least fifty-nine years of | 491 |
age on the date the deceased spouse dies, the amount computed | 492 |
under division
(B)(2)(A)(2)(b) of this section. For purposes of | 493 |
divisions
(B)(1)(b)(A)(2)(a)(ii) and (c)(iii) of this section, a | 494 |
person receives a reduction under division (A) of this section or | 495 |
division (A)(1) of section 323.152 of the Revised Code for tax | 496 |
year 2014 or 2013, respectively, if the person files a late | 497 |
application for that respective tax year that is approved by the | 498 |
county auditor under section 4503.066 or 323.153 of the Revised | 499 |
Code. | 500 |
(b)(ii) If the person received, for any homestead, a | 530 |
reduction under division (A) of this section for tax year 2014 or | 531 |
under division (A)(1) of section 323.152 of the Revised Code for | 532 |
tax year 2013 or the person is the surviving spouse of such a | 533 |
person and the surviving spouse is at least fifty-nine years of | 534 |
age on the date the deceased spouse dies, the amount computed | 535 |
under division (B)(4)(A)(2)(d) of this section. For purposes of | 536 |
divisions (B)(3)(b)(A)(2)(c)(ii) and (c)(iii) of this section, a | 537 |
person receives a reduction under division (A) of this section or | 538 |
under division (A)(1) of section 323.152 of the Revised Code for | 539 |
tax year 2014 or 2013, respectively, if the person files a late | 540 |
application for a refund of overpayments for that respective tax | 541 |
year that is approved by the county auditor under section 4503.066 | 542 |
of the Revised Code. | 543 |
(B) The manufactured home tax levied pursuant to division (C) | 585 |
of section 4503.06 of the Revised Code on a manufactured or mobile | 586 |
home that is owned and occupied by a disabled veteran shall be | 587 |
reduced for any tax year for which an application for such | 588 |
reduction has been approved, provided the disabled veteran did not | 589 |
acquire ownership from a person, other than the disabled veteran's | 590 |
spouse, related by consanguinity or affinity for the purpose of | 591 |
qualifying for the reduction. An owner includes an owner within | 592 |
the meaning of division (A)(2) of this section. | 593 |
(2) For manufactured and mobile homes for which the tax | 600 |
imposed by section 4503.06 of the Revised Code is computed under | 601 |
division (D)(1) of that section, the reduction shall equal the | 602 |
product obtained by multiplying fifty thousand dollars of the cost | 603 |
to the owner, or the market value at the time of purchase, | 604 |
whichever is greater, as those terms are used in division (D)(1) | 605 |
of section 4503.06 of the Revised Code, by the amounts described | 606 |
in divisions (A)(2)(d)(ii) to (iv) of this section. | 607 |
Sec. 4503.066. (A)(1) To obtain a tax reduction under | 629 |
section 4503.065 of the Revised Code, the owner of the home shall | 630 |
file an application with the county auditor of the county in which | 631 |
the home is located. An application for reduction in taxes based | 632 |
upon a physical disability shall be accompanied by a certificate | 633 |
signed by a physician, and an application for reduction in taxes | 634 |
based upon a mental disability shall be accompanied by a | 635 |
certificate signed by a physician or psychologist licensed to | 636 |
practice in this state. The certificate shall attest to the fact | 637 |
that the applicant is permanently and totally disabled, shall be | 638 |
in a form that the department of taxation requires, and shall | 639 |
include the definition of totally and permanently disabled as set | 640 |
forth in section 4503.064 of the Revised Code. An application for | 641 |
reduction in taxes based upon a disability certified as permanent | 642 |
and total by a state or federal agency having the function of so | 643 |
classifying persons shall be accompanied by a certificate from | 644 |
that agency.
An application by a disabled veteran for the | 645 |
reduction under division (B) of section 4503.065 of the Revised | 646 |
Code shall be accompanied by a letter or other written | 647 |
confirmation from the United States department of veterans | 648 |
affairs, or its predecessor or successor agency, showing that the | 649 |
veteran qualifies as a disabled veteran. | 650 |
(2) Each application shall constitute a continuing | 651 |
application for a reduction in taxes for each year in which the | 652 |
manufactured or mobile home is occupied by the applicant. Failure | 653 |
to receive a new application or notification under division (B) of | 654 |
this section after an application for reduction has been approved | 655 |
is prima-facie evidence that the original applicant is entitled to | 656 |
the reduction calculated on the basis of the information contained | 657 |
in the original application. The original application and any | 658 |
subsequent application shall be in the form of a signed statement | 659 |
and shall be filed not later than the first Monday in June. The | 660 |
statement shall be on a form, devised and supplied by the tax | 661 |
commissioner, that shall require no more information than is | 662 |
necessary to establish the applicant's eligibility for the | 663 |
reduction in taxes and the amount of the reduction to which the | 664 |
applicant is entitled. The form shall contain a statement that | 665 |
signing such application constitutes a delegation of authority by | 666 |
the applicant to the tax commissioner or the county auditor, | 667 |
individually or in consultation with each other, to examine any | 668 |
tax or financial records that relate to the income of the | 669 |
applicant as stated on the application for the purpose of | 670 |
determining eligibility under, or possible violation of, division | 671 |
(C) or (D) of this section. The form also shall contain a | 672 |
statement that conviction of willfully falsifying information to | 673 |
obtain a reduction in taxes or failing to comply with division (B) | 674 |
of this section shall result in the revocation of the right to the | 675 |
reduction for a period of three years. | 676 |
(3) A late application for a reduction in taxes for the year | 677 |
preceding the year for which an original application is filed may | 678 |
be filed with an original application. If the auditor determines | 679 |
that the information contained in the late application is correct, | 680 |
the auditor shall determine both the amount of the reduction in | 681 |
taxes to which the applicant would have been entitled for the | 682 |
current tax year had the application been timely filed and | 683 |
approved in the preceding year, and the amount the taxes levied | 684 |
under section 4503.06 of the Revised Code for the current year | 685 |
would have been reduced as a result of the reduction. When an | 686 |
applicant is permanently and totally disabled on the first day of | 687 |
January of the year in which the applicant files a late | 688 |
application, the auditor, in making the determination of the | 689 |
amounts of the reduction in taxes under division (A)(3) of this | 690 |
section, is not required to determine that the applicant was | 691 |
permanently and totally disabled on the first day of January of | 692 |
the preceding year. | 693 |
The amount of the reduction in taxes pursuant to a late | 694 |
application shall be treated as an overpayment of taxes by the | 695 |
applicant. The auditor shall credit the amount of the overpayment | 696 |
against the amount of the taxes or penalties then due from the | 697 |
applicant, and, at the next succeeding settlement, the amount of | 698 |
the credit shall be deducted from the amount of any taxes or | 699 |
penalties distributable to the county or any taxing unit in the | 700 |
county that has received the benefit of the taxes or penalties | 701 |
previously overpaid, in proportion to the benefits previously | 702 |
received. If, after the credit has been made, there remains a | 703 |
balance of the overpayment, or if there are no taxes or penalties | 704 |
due from the applicant, the auditor shall refund that balance to | 705 |
the applicant by a warrant drawn on the county treasurer in favor | 706 |
of the applicant. The treasurer shall pay the warrant from the | 707 |
general fund of the county. If there is insufficient money in the | 708 |
general fund to make the payment, the treasurer shall pay the | 709 |
warrant out of any undivided manufactured or mobile home taxes | 710 |
subsequently received by the treasurer for distribution to the | 711 |
county or taxing district in the county that received the benefit | 712 |
of the overpaid taxes, in proportion to the benefits previously | 713 |
received, and the amount paid from the undivided funds shall be | 714 |
deducted from the money otherwise distributable to the county or | 715 |
taxing district in the county at the next or any succeeding | 716 |
distribution. At the next or any succeeding distribution after | 717 |
making the refund, the treasurer shall reimburse the general fund | 718 |
for any payment made from that fund by deducting the amount of | 719 |
that payment from the money distributable to the county or other | 720 |
taxing unit in the county that has received the benefit of the | 721 |
taxes, in proportion to the benefits previously received. On the | 722 |
second Monday in September of each year, the county auditor shall | 723 |
certify the total amount of the reductions in taxes made in the | 724 |
current year under division (A)(3) of this section to the tax | 725 |
commissioner who shall treat that amount as a reduction in taxes | 726 |
for the current tax year and shall make reimbursement to the | 727 |
county of that amount in the manner prescribed in section 4503.068 | 728 |
of the Revised Code, from moneys appropriated for that purpose. | 729 |
During January of each year, the county auditor shall furnish | 734 |
each person whose application for reduction has been approved, by | 735 |
ordinary mail, a form on which to report any changes in total | 736 |
income, ownership, occupancy, disability, and other information | 737 |
earlier furnished the auditor relative to the application. The | 738 |
form shall be completed and returned to the auditor not later than | 739 |
the first Monday in June if the changes would affect the person's | 740 |
eligibility for the reduction. | 741 |