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As Reported by the House Ways and Means Committee
122nd General Assembly
Regular Session
1997-1998 | Sub. H. B. No. 177 |
REPRESENTATIVES JONES-LOGAN-TAVARES-MALLORY-OPFER-CAREY-JAMES-
HEALY-BENDER-FORD-JACOBSON-COLONNA-WHALEN-BRITTON-WOMER BENJAMIN-
THOMAS-LEWIS-MOTTLEY-CALLENDER-JERSE-MOTTL-BRADY-GRENDELL
A BILL
To amend sections 323.131 and 323.153 of the Revised Code to
require regular notification to homeowners of their right to the
2-1/2 per cent reduction in property taxes, and to
require an application for the tax reduction to be
provided with any forms
used by county auditors to administer the tax law in
respect to the conveyance
of real property.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.131 and 323.153 of the Revised
Code be amended to read as follows:
Sec. 323.131. Each tax bill prepared and mailed or
delivered under section 323.13 of the Revised Code shall be in
the form and contain the information required by the tax
commissioner. The commissioner may prescribe different forms for
each county and may authorize the county auditor to make up tax
bills and tax receipts to be used by the county treasurer. For any county
in which the board of county commissioners has granted a partial property tax
exemption on homesteads under section 323.158 of the Revised Code, the commissioner shall
require that the tax bills
for those homesteads include a notice of the amount of the tax reduction that
results from the partial exemption. In addition to the information
required by the
commissioner, each
tax bill shall contain the following information:
(A) The taxes levied and the taxes charged and payable
against the property;
(B) The effective tax rate. The words "effective tax
rate" shall appear in boldface type.
(C) The following notices:
(1) "Notice: If the taxes are not paid within one year
from the date they are due, the property is subject to
foreclosure for tax delinquency." Failure to provide such notice
has no effect upon the validity of any tax foreclosure to which a
property is subjected.
(2) "Notice: If the taxes charged against this parcel
have been reduced by the 2-1/2 per cent tax reduction for
owner-occupied homesteads and RESIDENCES OCCUPIED BY THE OWNER
BUT the property is not A RESIDENCE occupied by the
owner, the owner must notify the county auditor's office NOT
LATER THAN MARCH 31, ..... (INSERT THE YEAR FOLLOWING THE YEAR FOR
WHICH THE TAXES ARE DUE). Failure to do so may result in the owner being
convicted of a fourth degree misdemeanor, which is punishable by imprisonment
up to 30 days, a fine up to $250, or both, AND IN THE OWNER
HAVING TO REPAY THE AMOUNT BY WHICH THE TAXES WERE
ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS PARCEL HAVE NOT BEEN
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE PARCEL
INCLUDES
A RESIDENCE OCCUPIED BY THE OWNER, THE PARCEL MAY QUALIFY FOR
THE TAX REDUCTION.
TO
OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR FURTHER INFORMATION, THE OWNER
MAY
CONTACT THE COUNTY AUDITOR'S OFFICE AT .......... (INSERT THE
ADDRESS AND TELEPHONE NUMBER OF THE COUNTY AUDITOR'S OFFICE)."
(D) For a tract or lot on the real property tax suspension list under
section 319.48 of the Revised Code, the following notice: "Notice: The taxes
shown due on this bill are for the current year only. Delinquent taxes,
penalties, and interest also are due on this property. Contact the county
treasurer to learn the total amount due."
The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this
section or that is not authorized by section 321.45 of the
Revised Code or by the tax commissioner. IF A TAX BILL IS NOT MAILED OR
DELIVERED TO THE OWNER OF
PROPERTY THE PRINCIPAL, CURRENT USE OF WHICH IS FOR RESIDENTIAL PURPOSES
BECAUSE THE BILL IS MAILED
OR DELIVERED TO AN AGENT OF THE OWNER OR BECAUSE TAXES ARE
BILLED THROUGH AN INFORMATION EXCHANGE AGREEMENT UNDER SECTION
323.134 OF THE REVISED CODE, THE AGENT OF THE OWNER OR
THE FINANCIAL INSTITUTION THAT IS A PARTY TO SUCH AN AGREEMENT
SHALL SEND TO THE OWNER, BY ORDINARY MAIL, A NOTICE
SUBSTANTIALLY IN THE FORM OF THE NOTICE PRESCRIBED UNDER
DIVISION (C)(2) OF THIS SECTION
NOT LATER THAN THE
THIRTY-FIRST DAY OF DECEMBER EACH YEAR.
Sec. 323.153. (A) To obtain a reduction in real property
taxes under division (A) or (B) of section 323.152 of the Revised
Code, the owner shall file an application with the county auditor
of the county in which his THE OWNER'S homestead is located.
(1) An application for reduction based upon a physical
disability shall be accompanied by a certificate signed by a
physician, and an application for reduction based upon a mental
disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state,
attesting to the fact that the applicant is permanently and
totally disabled. The certificate shall be in a form that the
tax commissioner requires and shall include the definition of
permanently and totally disabled as set forth in section 323.151
of the Revised Code. An application for reduction based upon a
disability certified as permanent and total by a state or federal
agency having the function of so classifying persons shall be
accompanied by a certificate from that agency. Such an
application constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead and the amount of the reduction in taxable value to
which he THE APPLICANT is entitled does not exceed either the
amount or
percentage of the reduction to which he THE APPLICANT was
entitled for the year
in which the application was first filed.
(2) An application for a reduction in taxes under division
(B) of section 323.152 of the Revised Code shall
be filed only if
the homestead was transferred in the preceding year or did not
qualify for and receive the reduction in taxes under that
division for the preceding tax year.
THE APPLICATION SHALL BE INCORPORATED INTO ANY FORM USED
BY THE COUNTY AUDITOR TO ADMINISTER THE TAX LAW IN RESPECT TO THE CONVEYANCE
OF REAL
PROPERTY PURSUANT TO SECTION 319.20 OF THE
REVISED CODE, OR SHALL BE SUPPLIED AS A
SEPARATE FORM ACCOMPANYING SUCH FORM.
AN APPLICATION INCORPORATED INTO OR ACCOMPANYING
SUCH A FORM MAY BE FILED PRIOR TO THE FIRST
MONDAY IN
JANUARY, NOTWITHSTANDING
DIVISION (C) OF THIS
SECTION.
Such an application
constitutes a continuing application for a reduction in taxes for
each year in which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under
division (A)(1) or (2) or notification under division (C) of this
section after a certificate of reduction has been issued under
section 323.154 of the Revised Code is prima-facie evidence that
the original applicant is entitled to the reduction in taxes
calculated on the basis of the information contained in his
THE original application. The original application and any
subsequent application, including any late application, shall be
in the form of a signed statement and shall be filed after the
first Monday in January and not later than the first Monday in
June. The statement shall be on a form, devised and supplied by
the tax commissioner, which shall require no more information
than is necessary to establish the applicant's eligibility for
the reduction in taxes and the amount of the reduction and shall
include an affirmation by the applicant that ownership of the
homestead was not acquired from a person, other than his A
spouse, related to the owner by consanguinity or affinity for the purpose
of qualifying for the real property tax reduction provided for in
division (A) or (B) of section 323.152 of the Revised Code. The
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing
to comply with division (C) of this section results in the
revocation of the right to the reduction for a period of three
years. In the case of an application for a reduction in taxes
under division (A) of section 323.152 of the Revised Code, the
form shall contain a statement that signing the application
constitutes a delegation of authority by the applicant to the
county auditor to examine any financial records relating to
income earned by the applicant as stated on the application for
the purpose of determining possible violation of division (D) or
(E) of this section.
(B) A late application for a tax reduction for the year
preceding the year in which an original application is filed may
be filed with the original application. If the COUNTY auditor
determines the information contained in the late application is
correct, he THE AUDITOR shall determine the amount of the
reduction in taxes to which the applicant would have been entitled for the
preceding tax year had his THE application been timely filed and
approved in that year.
The amount of such reduction shall be treated by the
auditor as an overpayment of taxes by the applicant and shall be
refunded in the manner prescribed in section 5715.22 of the
Revised Code for making refunds of overpayments. On the first
day of July of each year, the county auditor shall certify the
total amount of the reductions in taxes made in the current year
under this division to the tax commissioner, who shall treat the
full amount thereof as a reduction in taxes for the preceding tax
year and shall make reimbursement to the county therefor in the
manner prescribed by section 323.156 of the Revised Code, from
money appropriated for that purpose.
(C) If, in any year after an application has been filed
under division (A)(1) OR (2) of this section, the
owner does not qualify
for a reduction in taxes on the homestead set forth on such
application, or qualifies for a reduction in taxes that is to be
based upon a reduction in taxable value less than either the
percentage or amount of the reduction in taxable value to which
he THE OWNER was entitled in the year the application was
filed, the owner shall notify the county auditor that he THE
OWNER is not qualified for a reduction in taxes or file a new application
under division (A)(1) OR (2) of this section.
IF THE COUNTY AUDITOR OR COUNTY TREASURER DISCOVERS THAT
THE OWNER OF PROPERTY NOT ENTITLED TO THE REDUCTION IN TAXES
UNDER DIVISION (B) OF SECTION
323.152 OF THE REVISED CODE FAILED TO NOTIFY THE
COUNTY AUDITOR AS REQUIRED BY THIS PARAGRAPH, A CHARGE SHALL BE
IMPOSED AGAINST THE PROPERTY IN THE AMOUNT BY WHICH TAXES WERE
REDUCED UNDER THAT DIVISION FOR EACH TAX YEAR THE COUNTY AUDITOR ASCERTAINS
THAT
THE PROPERTY WAS NOT ENTITLED TO THE REDUCTION AND WAS OWNED BY
THE CURRENT OWNER. INTEREST SHALL ACCRUE IN THE MANNER
PRESCRIBED BY DIVISION (B) OF SECTION 323.121
OF THE REVISED CODE ON THE AMOUNT BY WHICH TAXES WERE
REDUCED
FOR EACH SUCH TAX YEAR AS IF THE REDUCTION BECAME DELINQUENT TAXES AT THE
CLOSE
OF THE LAST DAY THE SECOND INSTALLMENT OF TAXES FOR THAT TAX YEAR COULD BE
PAID
WITHOUT PENALTY. THE COUNTY AUDITOR SHALL NOTIFY THE OWNER,
BY ORDINARY MAIL, OF THE CHARGE, OF THE OWNER'S RIGHT TO APPEAL
THE CHARGE, AND OF THE MANNER IN WHICH THE OWNER MAY APPEAL.
THE OWNER MAY APPEAL THE IMPOSITION OF THE CHARGE AND INTEREST BY FILING AN
APPEAL WITH THE COUNTY BOARD OF REVISION NOT LATER THAN THE LAST
DAY PRESCRIBED FOR PAYMENT OF REAL AND PUBLIC UTILITY PROPERTY
TAXES UNDER SECTION 323.12 OF THE
REVISED CODE FOLLOWING RECEIPT OF THE
NOTICE AND OCCURRING AT LEAST NINETY DAYS AFTER RECEIPT OF THE
NOTICE. THE APPEAL SHALL BE TREATED IN THE SAME MANNER AS A
COMPLAINT RELATING TO THE VALUATION OR ASSESSMENT OF REAL
PROPERTY UNDER CHAPTER 5715. OF
THE REVISED CODE. THE CHARGE AND ANY INTEREST SHALL BE
COLLECTED AS OTHER DELINQUENT TAXES.
Each year during January, the county auditor shall furnish
by ordinary mail a continuing application to each person issued a
certificate of reduction under section 323.154 of the Revised
Code with respect to a reduction in taxes under division (A) of
section 323.152 of the Revised Code. The continuing application
shall be used to report changes in total income that would have
the effect of increasing or decreasing the reduction in taxable
value to which the owner is entitled, changes in ownership of the
homestead, including changes in or revocation of a revocable
inter vivos trust, changes in disability, and other changes in
the information earlier furnished the auditor relative to his
THE reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday
in June; provided, that if such changes do not affect the status
of the homestead exemption or the amount of the reduction to
which the owner is entitled under division (A) of section 323.152
of the Revised Code, the application does not need to be
returned.
Each year during February, the county auditor, EXCEPT AS OTHERWISE
PROVIDED IN THIS PARAGRAPH, shall furnish
by ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead that
transferred during the preceding calendar year and that qualified
for and received a reduction in taxes under division (B) of
section 323.152 of the Revised Code for the preceding tax year.
In order to receive the reduction under that division, the owner
shall file the application with the county auditor not later than
the first Monday in June. If the application is not timely
filed, the auditor shall not grant a reduction in taxes for the
homestead for the current year, and shall notify the owner that
the reduction in taxes has not been granted, in the same manner
prescribed under section 323.154 of the Revised Code for
notification of denial of an application. Failure of an owner to
receive an application under this paragraph does not excuse the
failure of the owner to file an original application.
THE COUNTY AUDITOR IS NOT REQUIRED TO FURNISH AN
APPLICATION UNDER THIS PARAGRAPH FOR ANY HOMESTEAD FOR WHICH
APPLICATION HAS PREVIOUSLY BEEN MADE ON A FORM INCORPORATED INTO
OR ACCOMPANYING ANY FORM USED BY THE COUNTY AUDITOR TO
ADMINISTER THE TAX LAW IN RESPECT TO THE CONVEYANCE OF REAL PROPERTY, AND AN
OWNER WHO
PREVIOUSLY HAS APPLIED ON SUCH A FORM IS NOT REQUIRED TO RETURN
AN APPLICATION FURNISHED UNDER THIS PARAGRAPH.
(D) No person shall knowingly make a false statement for
the purpose of obtaining a reduction in his real property taxes
under section 323.152 of the Revised Code.
(E) No person shall knowingly fail to notify the county
auditor of changes required by division (C) of this section which
have the effect of maintaining or securing a reduction in taxable
value of homestead property or a reduction in taxes in excess of
the reduction allowed under section 323.152 of the Revised Code.
(F) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 323.151 to 323.157 of the Revised Code.
Section 2. That existing sections 323.131 and 323.153 of the
Revised Code are hereby repealed.
Section 3. Sections 323.131 and 323.153 of the Revised Code, as
amended by this act, apply to reductions in taxes under division
(B) of section 323.152 of the Revised Code
for tax years 1998 and thereafter.
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