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As Reported by House Ways and Means Committee
123rd General Assembly
Regular Session
1999-2000 | Am. H. B. No. 595 |
REPRESENTATIVES D. MILLER-ALLEN-SCHULER-DePIERO-
SULLIVAN-JONES-BARRETT-JERSE-ROBINSON-HARTNETT-PERRY
A BILL
To amend sections 323.151 to 323.157, 323.99, and 5715.30 and to
enact section 323.159 of the Revised Code to permit occupants of
housing cooperatives to apply for the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.151, 323.152, 323.153, 323.154,
323.155, 323.156, 323.157, 323.99, and 5715.30 be amended and
section 323.159 of the Revised Code be enacted to read as follows:
Sec. 323.151. As used in sections 323.151 to 323.157 323.159
of
the Revised Code:
(A) "Homestead" means a EITHER OF THE FOLLOWING:
(1) A dwelling, including a unit in
a multiple-unit dwelling and a manufactured home or
mobile home taxed as real property pursuant to division (B) of
section 4503.06 of the Revised Code, owned and
occupied as a
home by an individual whose domicile is in this state and who has
not acquired ownership from a person, other than the
individual's spouse,
related by consanguinity or affinity for the purpose of
qualifying for the real property tax reduction provided in
section 323.152 of the Revised Code. The
(2) A UNIT IN A HOUSING COOPERATIVE THAT IS OCCUPIED AS A HOME,
BUT NOT OWNED, BY AN INDIVIDUAL WHOSE DOMICILE IS IN THIS STATE.
THE homestead shall include
so much of the land surrounding it, not exceeding one acre, as is
reasonably necessary for the use of the dwelling or unit as a
home. An owner includes a holder of one of the several
estates in fee, a vendee in possession under a
purchase
agreement or a land contract, a mortgagor, a life tenant,
one or more tenants
with a right of survivorship, tenants in common, and a settlor of
a revocable inter vivos trust holding the title to a homestead
occupied by the settlor as of right under the trust. The tax
commissioner shall adopt rules for the uniform classification and
valuation of real property or portions of real property as
homesteads.
(B) "Sixty-five years of age or older" means a person who
has attained age sixty-four prior to the first day of January of
the year of application for reduction in real estate taxes.
(C) "Total income" means the adjusted gross income of the
owner and the owner's spouse for the year preceding the year
in which
application for a reduction in taxes is made, as determined under
the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.
1, as amended, adjusted as follows:
(1) Subtract the amount of disability benefits included in
adjusted gross income, but not to exceed fifty-two hundred
dollars;
(2) Add old age and survivors benefits received pursuant
to the "Social Security Act" that are not included in adjusted
gross income;
(3) Add retirement, pension, annuity, or other retirement
payments or benefits not included in adjusted gross income;
(4) Add tier I and tier II railroad retirement benefits
received pursuant to the "Railroad Retirement Act," 50 Stat. 307,
45 U.S.C.A. 228;
(5) Add interest on federal, state, and local government
obligations;
(6) For a person who received the homestead exemption for a prior year on
the basis of being permanently and totally disabled and whose current
application for the exemption is made on the basis of age, subtract the
following amount:
(a) If the person received disability benefits that were not
included in adjusted gross income in the year preceding the first year in
which the person applied for the exemption on the basis of age, subtract an
amount equal to the disability benefits the person received in that preceding
year, to the extent included in total income in the current year and not
subtracted under division
(C)(1) of this section in the current year;
(b) If the person received disability benefits that were included
in adjusted gross income in the year preceding the first year in which the
person applied for the exemption on the basis of age, subtract an amount equal
to the amount of disability benefits that were subtracted pursuant to division
(C)(1) of this section in that preceding year, to the extent included
in total income in the current year and not subtracted under division
(C)(1) of this
section in the current year.
Disability benefits that are paid by the department of veterans affairs or
a
branch of the armed forces of the United States on account
of an injury or disability shall not be included in total income.
(D) "Old age and survivors benefits received pursuant to
the 'Social Security Act'" or "tier I railroad retirement
benefits received pursuant to the 'Railroad Retirement Act'"
means:
(1) For those persons receiving the homestead exemption
for the first time for tax years 1976 and earlier, old age
benefits payable under the social security or railroad retirement
laws in effect on December 31, 1975, except in those cases where
a change in social security or railroad retirement benefits would
result in a reduction in income.
(2) For those persons receiving the homestead exemption
for the first time for tax years 1977 and thereafter, old age
benefits payable under the social security or railroad retirement
laws in effect on the last day of the calendar year prior to the
year for which the homestead exemption is first received, or, if
no such benefits are payable that year, old age benefits payable
the first succeeding year in which old age benefits under the
social security or railroad retirement laws are payable, except
in those cases where a change in social security or railroad
retirement benefits results in a reduction in income.
(3) The lesser of:
(a) Survivors benefits payable under the social security
or railroad retirement laws in effect on the last day of the
calendar year prior to the year for which the homestead exemption
is first received, or, if no such benefits are payable that year,
survivors benefits payable the first succeeding year in which
survivors benefits are payable; or
(b) Old age benefits of the deceased spouse, as determined
under division (D)(1) or (2) of this section, upon which the
surviving spouse's survivors benefits are based under the social
security or railroad retirement laws, except in those cases where
a change in benefits would cause a reduction in income.
Survivors benefits are those described in division
(D)(3)(b) of this section only if the deceased spouse received
old age benefits in the year in which the deceased SPOUSE died. If the
deceased spouse did not receive old age benefits in the year in
which the deceased spouse died, then survivors benefits are those
described in division (D)(3)(a) of this section.
(E) "Permanently and totally disabled" means a person who
has, on the first day of January of the year of application for
reduction in real estate taxes, some impairment in body or mind
that makes the person unfit to work at any substantially
remunerative
employment which THAT the person is reasonably able to perform
and
which THAT will,
with reasonable probability, continue for an indefinite period of
at least twelve months without any present indication of recovery
therefrom or has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
(F) "HOUSING COOPERATIVE" MEANS A HOUSING COMPLEX OF AT LEAST TWO
HUNDRED FIFTY UNITS THAT IS OWNED AND OPERATED BY A NONPROFIT
CORPORATION THAT ISSUES A SHARE OF THE CORPORATION'S STOCK TO AN
INDIVIDUAL, ENTITLING THE INDIVIDUAL TO LIVE IN A UNIT OF THE COMPLEX, AND
COLLECTS A MONTHLY MAINTENANCE FEE FROM THE INDIVIDUAL TO
MAINTAIN, OPERATE, AND PAY THE TAXES OF THE COMPLEX.
Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as provided in divisions (A) and
(B) of this section.
(A)(1) Division (A) of this
section applies to any of the following:
(a) A person who is permanently and totally disabled;
(b) A person who is sixty-five years of age or older;
(c) A person who is the surviving spouse of a deceased
person who was permanently and totally disabled or sixty-five
years of age or older and who applied and qualified for a
reduction in taxes under this division in the year of death, provided the
surviving spouse is at least fifty-nine but not sixty-five or more years of
age on the date the deceased spouse dies.
(2) Real property taxes on a homestead owned and occupied, OR A
HOMESTEAD IN A HOUSING COOPERATIVE OCCUPIED, by a
person to whom division (A) of this section
applies shall be further reduced for
each year for which the owner obtains a certificate of reduction
from the county auditor under section 323.154 of the Revised
Code OR FOR WHICH THE OCCUPANT OBTAINS A CERTIFICATE OF REDUCTION IN
ACCORDANCE WITH
SECTION 323.159 OF THE REVISED CODE. The reduction
shall equal the amount obtained by
multiplying the tax rate for the tax year for which the
certificate is issued by the reduction in taxable value shown in
the following schedule:
| Reduce Taxable Value |
Total Income | by the Lesser of: |
$11,900 or less | $5,000 or seventy-five per cent |
More than $11,900 but not more than $17,500 | $3,000 or sixty per cent |
More than $17,500 but not more than $23,000 | $1,000 or twenty-five per cent |
More than $23,000 | -0- |
(3) Each calendar year beginning in
1999, the tax commissioner shall adjust the foregoing schedule
by completing the following steps:
(a) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United
States department of commerce
from the first day of July of
the preceding calendar year to the last day of
June of the current calendar
year;
(b) Multiply that percentage increase by each of
the total income amounts, and by each dollar amount by which taxable value is
reduced, for the current tax year;
(c) Add the resulting product to each of the total
income amounts, and to each of the dollar amounts by which taxable value is
reduced, for the current tax year;
(d) Round the resulting sum to the nearest
multiple of one hundred dollars.
The commissioner shall certify the amounts resulting from
the adjustment to each county auditor not later than the first
day of December each year. The
certified amounts apply to the following tax year. The
commissioner shall not make the adjustment in any calendar year
in which the amounts resulting from the adjustment would be less
than the total income amounts, or less than the dollar amounts by which
taxable value is reduced, for the current tax year.
(B) Real property taxes on any homestead, and manufactured home
taxes on any manufactured or mobile home on which a manufactured home tax is
assessed pursuant to division (D)(2) of section 4503.06 of the
Revised Code, shall be reduced for each year for
which the owner obtains a certificate of
reduction from the county auditor under section 323.154 of the
Revised Code. The amount of the reduction shall equal one-fourth
of the amount by which the taxes charged and payable on the
homestead or the manufactured or mobile home are reduced for such year
under section 319.302 of the
Revised Code.
(C) The reductions granted by this section do not apply to
special assessments or respread of assessments levied against the
homestead, and if there is a transfer of ownership subsequent to
the filing of an application for a reduction in taxes, such
reductions are not forfeited for such year by virtue of such
transfer.
(D) The reductions in taxable value referred to in this section
shall be applied solely as a factor for the purpose of computing
the reduction of taxes under this section and shall not affect
the total value of property in any subdivision or taxing district
as listed and assessed for taxation on the tax lists and
duplicates, or any direct or indirect limitations on indebtedness
of a subdivision or taxing district. If after application of
sections 5705.31 and 5705.32 of the Revised Code, including the
allocation of all levies within the ten-mill limitation to debt
charges to the extent therein provided, there would be
insufficient funds for payment of debt charges not provided for
by levies in excess of the ten-mill limitation, the reduction of
taxes provided for in sections 323.151 to 323.157 323.159 of
the Revised
Code, shall be proportionately adjusted to the extent necessary
to provide such funds from levies within the ten-mill limitation.
(E) No reduction shall be made on the taxes due on the
homestead of any person convicted of violating division (C) or
(D) of section 323.153 of the Revised Code for a period of three
years following the conviction.
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 or in manufactured home taxes under division (B) of section 323.152 of
the Revised Code, the owner shall file an application with the county auditor
of the county in which the owner's homestead is located.
TO OBTAIN A REDUCTION IN REAL PROPERTY TAXES UNDER DIVISION (A) OF
SECTION 323.152 OF THE REVISED CODE, THE OCCUPANT OF A
HOMESTEAD
IN A HOUSING COOPERATIVE SHALL FILE AN APPLICATION WITH THE NONPROFIT
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE, IN
ACCORDANCE WITH THIS PARAGRAPH. NOT LATER THAN THE FIRST DAY OF
MARCH EACH YEAR,
THE CORPORATION SHALL OBTAIN APPLICATIONS FROM THE COUNTY AUDITOR'S OFFICE
AND PROVIDE ONE TO EACH
NEW OCCUPANT. NOT LATER THAN THE FIRST DAY OF MAY, ANY OCCUPANT WHO
MAY BE
ELIGIBLE FOR A REDUCTION IN TAXES UNDER DIVISION (A) OF SECTION
323.152 OF THE REVISED CODE SHALL SUBMIT THE COMPLETED
APPLICATION
TO THE CORPORATION. NOT LATER THAN THE FIFTEENTH DAY OF MAY, THE
CORPORATION SHALL
FILE ALL COMPLETED APPLICATIONS, AND THE INFORMATION REQUIRED BY DIVISION
(B) OF SECTION 323.159 OF THE REVISED CODE, WITH
THE COUNTY
AUDITOR OF THE COUNTY IN WHICH THE OCCUPANTS' HOMESTEADS ARE LOCATED.
CONTINUING APPLICATIONS SHALL BE FURNISHED TO AN OCCUPANT IN THE MANNER
PROVIDED IN
DIVISION (C)(4) OF THIS SECTION.
(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 the applicant is entitled does not exceed either the
amount or
percentage of the reduction to which 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 or manufactured or mobile home 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 for homesteads transferred in the preceding year
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, and shall contain a statement that failure by
the applicant to affirm on the application that the dwelling on the property
conveyed is the applicant's homestead prohibits the owner from receiving
the reduction in taxes until a proper application is filed within the period
prescribed by division (A)(3) 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, OR FAILURE TO RECEIVE A NEW
APPLICATION FILED UNDER DIVISION
(A)(1) OR NOTIFICATION UNDER DIVISION
(C) OF THIS SECTION AFTER A CERTIFICATE OF REDUCTION HAS
BEEN ISSUED UNDER SECTION 323.159 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
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 original application and any subsequent application for a reduction
in real property taxes shall be filed in the year for which the reduction is
sought. The original application and any subsequent application for a
reduction in manufactured home taxes shall be filed in the year preceding the
year for which the reduction is sought. 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, FOR A
CERTIFICATE OF REDUCTION ISSUED UNDER SECTION 323.154 OF THE REVISED
CODE, shall
include an affirmation by the applicant that ownership of the
homestead was not acquired from a person, other than a the applicant's
spouse, related to the owner by consanguinity or affinity for the purpose
of qualifying for the real property or manufactured home 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 a 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, or for a
reduction in manufactured home taxes for 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, 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 the applicant's 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)(1) 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 or on the
manufactured or mobile home 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
the owner was entitled in the year the application was
filed, the owner shall notify the county auditor that 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
(2) IF, IN ANY YEAR AFTER AN APPLICATION HAS BEEN FILED UNDER
DIVISION (A)(1) OF THIS SECTION, THE OCCUPANT OF A HOMESTEAD IN A
HOUSING COOPERATIVE DOES NOT QUALIFY FOR A REDUCTION IN TAXES ON THE
HOMESTEAD, THE OCCUPANT SHALL
NOTIFY THE COUNTY AUDITOR THAT THE OCCUPANT IS NOT QUALIFIED FOR A REDUCTION
IN TAXES OR FILE A NEW
APPLICATION UNDER DIVISION (A)(1) OF THIS SECTION.
(3) 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 DIVISION
(C)(1) OF THIS SECTION, 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.
(4) 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 OR 323.159 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 PERSON is entitled, changes in
ownership OR OCCUPANCY 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
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 OR TO WHICH THE OCCUPANT IS ENTITLED UNDER SECTION
323.159
OF
THE REVISED CODE, the application does not need to be
returned.
(5) 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 or a manufactured or mobile
home 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 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
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 the person's real property or
manufactured home 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 that
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 323.157 323.159 of the Revised
Code.
Sec. 323.154. On or before the day the county auditor has
completed the duties imposed by sections 319.30 to 319.302 of the
Revised Code, the auditor shall issue a certificate
of reduction in taxes in triplicate for each person who has complied
with section 323.153 of the Revised Code and whose homestead, AS
DEFINED IN DIVISION (A)(1) OF SECTION 323.151 OF THE REVISED
CODE, or
manufactured or mobile home the auditor finds
is entitled to a reduction in real property or manufactured home taxes
for that year
under section 323.152 of the Revised Code. In EXCEPT AS PROVIDED IN
SECTION 323.159 OF THE REVISED CODE, IN the case of a
homestead entitled to a reduction under division (A) of that
section, the certificate shall state the taxable value of the
homestead on the first day of January of that year, the amount of
the reduction in taxable value and the total reduction in taxes
for that year under that section, the tax rate that is applicable
against such homestead for that year, and any other information
the tax commissioner requires. In the case of a homestead or a
manufactured or mobile home entitled to a reduction under division (B) of
that section, the
certificate shall state the total amount of the reduction in
taxes for that year under that section and any other information
the tax commissioner requires. The certificate for reduction in
taxes shall be on a form approved by the commissioner. Upon
issuance of such a certificate, the county auditor shall forward
one copy and the original to the county treasurer and retain one
copy. The county auditor ALSO shall also record the amount of
reduction in taxes in the appropriate column on the general tax
list and duplicate of real and public utility property and on the
manufactured home tax list.
If an application, late application, or continuing
application is not approved, or if the county auditor otherwise
determines that a homestead or a manufactured or mobile home does not
qualify for a reduction in
taxes under division (A) or (B) of section 323.152 of the Revised
Code, the auditor shall notify the applicant of the reasons for
denial not later than the first Monday in October. If an
applicant believes that the application for reduction
has been improperly
denied or that the reduction is for less than that to which the
applicant is entitled, the applicant may file an appeal
with the county board of revision
not later than the date of closing of the collection for the
first half of real and public utility property taxes or manufactured home
taxes. 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.
Sec. 323.155. The county treasurer shall retain the original certificate of
reduction in taxes ISSUED UNDER SECTION 323.154 OF THE REVISED
CODE and forward the copy to the person to whom the certificate
is issued, along with the tax bill submitted pursuant to section 323.13
of the
Revised Code or the advance payment certificate submitted pursuant to
section 4503.061 of the Revised Code. Such
THE COUNTY TREASURER SHALL RETAIN THE ORIGINAL CERTIFICATE OF
REDUCTION ISSUED UNDER SECTION 323.159 OF THE REVISED CODE
AND
FORWARD A COPY TO THE PERSON TO WHOM THE CERTIFICATE IS ISSUED, AND A COPY TO
THE NONPROFIT CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE IN
WHICH THE PERSON IS AN OCCUPANT, ALONG WITH THE CORPORATION'S TAX
BILL SUBMITTED PURSUANT TO SECTION 323.13 OF THE REVISED
CODE.
THE tax bill shall indicate the net
amount of taxes due following the reductions in taxes under sections 319.301,
319.302, and 323.152 of the Revised Code.
Any reduction in taxes under this section shall be disregarded as income or
resources in determining eligibility for any program or calculating any
payment under Title LI of the Revised Code.
Sec. 323.156. Within thirty days after a settlement of
taxes under divisions (A) and (C) of section 321.24 of the
Revised Code, the county treasurer shall certify to the tax
commissioner one-half of the total amount of taxes on real property
that were reduced pursuant to section 323.152 of the Revised Code for the
preceding tax year, and one-half of the total amount of taxes on
manufactured and mobile homes that were reduced pursuant to division (B) of
section 323.152 of the Revised
Code for the current tax
year, as evidenced by the certificates of reduction
and the tax duplicate certified to the county treasurer
by the county auditor. The commissioner,
within thirty days of the receipt of such
certification, shall provide for payment to the county treasurer,
from the general revenue fund, of the amount certified, which
shall be credited upon receipt to the county's undivided income
tax fund, and an amount equal to two per cent of the amount by
which taxes were reduced, which shall be credited upon receipt to
the county general fund as a payment, in addition to the fees and
charges authorized by sections 319.54 and 321.26 of the Revised
Code, to the county auditor and treasurer for the costs of
administering the exemption provided under sections 323.151 to
323.157 323.159 of the Revised Code.
Immediately upon receipt of funds into the county undivided
income tax fund under this section, the auditor shall distribute
the full amount thereof among the taxing districts in the county
as though the total had been paid as taxes by each person for
whom taxes were reduced under sections 323.151 to 323.157
323.159 of the
Revised Code.
Sec. 323.157. Each county treasurer and county auditor shall employ the
assistants, clerks, and other employees necessary to carry out the duties
imposed by sections 323.151 to 323.157 323.159 of the Revised
Code. The tax
commissioner shall promulgate rules necessary to facilitate the reduction of
taxes on homesteads, reimbursement by the state, the determination of "total
income," and the administration of sections 323.151 to 323.157
323.159 of the Revised
Code.
Sec. 323.159. (A) AS USED IN THIS SECTION:
(1) "APPLICANT" MEANS THE PERSON WHO OCCUPIES A HOMESTEAD IN A
HOUSING COOPERATIVE.
(2) "HOMESTEAD" HAS THE SAME MEANING AS IN DIVISION (A)(2) OF
SECTION 323.151 OF THE REVISED CODE.
(B) NOT LATER THAN THE FIRST DAY OF MAY EACH YEAR, ANY
NONPROFIT
CORPORATION THAT OWNS AND OPERATES A HOUSING COOPERATIVE SHALL DETERMINE THE
AMOUNT OF PROPERTY TAXES IT PAID FOR THE HOUSING COOPERATIVE FOR THE PRECEDING
TAX YEAR AND SHALL ATTRIBUTE TO EACH HOMESTEAD IN THE HOUSING COOPERATIVE A
PORTION OF THE TOTAL PROPERTY TAXES AS IF THE HOMESTEAD'S
OCCUPANT PAID THE TAXES. THE TAXES ATTRIBUTED TO EACH HOMESTEAD
SHALL BE BASED ON THE PERCENTAGE THAT THE SQUARE FOOTAGE OF THE
HOMESTEAD IS OF THE TOTAL SQUARE FOOTAGE OF THE HOUSING
COOPERATIVE AND ON OTHER REASONABLE FACTORS THAT REFLECT THE VALUE
OF THE HOMESTEAD. NOT LATER THAN THE FIFTEENTH DAY OF MAY EACH
YEAR, THE CORPORATION SHALL FILE THIS INFORMATION WITH THE COUNTY AUDITOR,
ALONG WITH ANY
APPLICATIONS SUBMITTED TO IT UNDER DIVISION (A) OF SECTION 323.153
OF THE REVISED CODE. NO NONPROFIT CORPORATION THAT OWNS AND
OPERATES A HOUSING COOPERATIVE SHALL FAIL TO FILE WITH THE COUNTY AUDITOR
THE INFORMATION REQUIRED BY THIS DIVISION AND DIVISION (A)
OF SECTION 323.153 OF THE REVISED CODE.
(C) ON OR BEFORE THE DAY THE COUNTY AUDITOR HAS COMPLETED THE
DUTIES IMPOSED BY SECTIONS 319.30 TO 319.302 OF THE REVISED
CODE,
THE AUDITOR SHALL ISSUE A CERTIFICATE OF REDUCTION IN TAXES FOR
EACH APPLICANT WHO HAS COMPLIED WITH SECTION 323.153
OF THE REVISED CODE AND WHOSE HOMESTEAD THE AUDITOR FINDS IS
ENTITLED TO A
REDUCTION IN REAL PROPERTY TAXES FOR THAT YEAR UNDER DIVISION (A)
OF SECTION 323.152 OF THE REVISED CODE. THE COUNTY AUDITOR
SHALL
CALCULATE THE TAXABLE VALUE OF EACH APPLICANT'S HOMESTEAD AS IF THE HOMESTEAD
WAS OWNED BY THE APPLICANT AND SHALL USE THE INFORMATION PROVIDED
BY THE NONPROFIT CORPORATION UNDER DIVISION (B) OF THIS SECTION TO
DETERMINE THE REDUCTION IN TAXABLE VALUE TO BE ATTRIBUTED TO THE
HOMESTEAD.
THE CERTIFICATE SHALL STATE THE TAXABLE VALUE, ON THE FIRST DAY OF
JANUARY OF THAT YEAR, ATTRIBUTED TO EACH HOMESTEAD IN THE HOUSING
COOPERATIVE; THE REDUCTION IN TAXABLE VALUE AND REDUCTION IN TAXES ATTRIBUTED
TO THE
HOMESTEAD; THE TOTAL AMOUNT OF THE REDUCTION IN TAXABLE VALUE FOR
THE HOUSING COOPERATIVE BASED ON ALL CERTIFICATES ISSUED UNDER
THIS SECTION FOR HOMESTEADS IN THE HOUSING COOPERATIVE; THE
NONPROFIT CORPORATION'S TOTAL REDUCTION IN TAXES FOR THAT YEAR
UNDER DIVISION (A) OF SECTION 323.152 OF THE REVISED
CODE; THE TAX
RATE THAT IS APPLICABLE AGAINST THE HOUSING COOPERATIVE FOR THAT YEAR; AND ANY
OTHER INFORMATION THE TAX COMMISSIONER REQUIRES. THE COUNTY AUDITOR SHALL
PREPARE THREE COPIES OF THE ORIGINAL CERTIFICATE. UPON THE ISSUANCE OF SUCH A
CERTIFICATE, THE COUNTY AUDITOR SHALL FORWARD TWO COPIES AND THE
ORIGINAL TO THE COUNTY TREASURER AND RETAIN ONE COPY. THE COUNTY
AUDITOR ALSO SHALL RECORD THE AMOUNT OF REDUCTION IN TAXES IN THE
APPROPRIATE COLUMN ON THE GENERAL TAX LIST AND DUPLICATE OF REAL
AND PUBLIC UTILITY PROPERTY.
(D) ON RECEIPT OF THE NOTICE FROM THE COUNTY AUDITOR UNDER
DIVISION (C) OF THIS SECTION, THE NONPROFIT CORPORATION THAT OWNS
AND OPERATES THE HOUSING COOPERATIVE SHALL REDUCE THE MONTHLY MAINTENANCE FEE
FOR EACH HOMESTEAD
FOR WHICH AN APPLICANT RECEIVED A CERTIFICATE OF REDUCTION UNDER
THIS SECTION FOR THE YEAR FOLLOWING THE YEAR FOR WHICH THE CERTIFICATE WAS
ISSUED. THE REDUCTION IN THE MONTHLY MAINTENANCE FEE
SHALL EQUAL ONE-TWELFTH OF THE REDUCTION IN TAXES
ATTRIBUTED TO THE HOMESTEAD BY THE COUNTY AUDITOR UNDER DIVISION
(C) OF THIS SECTION.
(E) IF AN APPLICATION, LATE APPLICATION, OR CONTINUING
APPLICATION IS NOT APPROVED, OR IF THE COUNTY AUDITOR OTHERWISE
DETERMINES THAT A HOMESTEAD DOES NOT QUALIFY FOR A REDUCTION IN
TAXES UNDER DIVISION (A) OF SECTION 323.152 OF THE REVISED
CODE,
THE AUDITOR SHALL NOTIFY THE APPLICANT, AND THE NONPROFIT CORPORATION THAT
OWNS
AND OPERATES THE HOUSING COOPERATIVE, OF THE REASONS FOR DENIAL NOT LATER THAN
THE
FIRST MONDAY IN OCTOBER. IF THE APPLICANT BELIEVES THAT THE
APPLICATION FOR REDUCTION HAS BEEN IMPROPERLY DENIED, OR THE NONPROFIT
CORPORATION THAT OWNS AND OPERATES THE HOUSING COOPERATIVE
BELIEVES THAT THE REDUCTION IS FOR LESS THAN THAT TO WHICH THE
HOUSING COOPERATIVE IS ENTITLED, THE APPLICANT OR HOUSING
COOPERATIVE, RESPECTIVELY, MAY FILE AN APPEAL WITH THE COUNTY
BOARD OF REVISION NOT LATER THAN THE DATE OF CLOSING OF THE
COLLECTION FOR THE FIRST HALF OF REAL AND PUBLIC UTILITY PROPERTY
TAXES. 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.
Sec. 323.99. Whoever violates division (D), (E), or (F) of section 323.153
OR DIVISION (B) OF SECTION 323.159 of
the Revised Code is guilty of a misdemeanor of the fourth degree.
Sec. 5715.30. The tax commissioner shall prescribe for and
furnish to all county boards of revision, county auditors, and
county treasurers blank forms for all oaths of office,
statements, returns, reports, tax lists and duplicates,
abstracts, records of proceedings, complaints, notices of appeal,
tax bills, receipts, and all other documents, files, and records
authorized or required by any law which relates to the
assessment, levy, or collection of taxes or the reduction of
taxes or by any rules, orders, or instructions of the
commissioner. The commissioner shall prescribe a form for tax
lists and duplicates to insure proper administration of sections
319.301, 319.302, and 323.151 to 323.157 323.159 of the
Revised Code.
The commissioner shall prescribe and furnish blank forms of
records and papers for all proceedings and official actions
authorized or required by any law which relates to the
assessment, levy, or collection of taxes or by any rules, orders,
or instruction of the commissioner. Auditors, treasurers, all
other officers, and all persons required to list property for
taxation shall use true copies of such blank forms.
Section 2. That existing sections 323.151, 323.152, 323.153,
323.154, 323.155, 323.156, 323.157, 323.99, and 5715.30 of the
Revised Code are hereby repealed.
Section 3. Section 323.153 of the Revised Code is presented in this act
as a composite of the section as amended by
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all of the 122nd
General Assembly, with the new language of
none of the acts shown in capital letters. This is in
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be
harmonized where not substantively irreconcilable and constitutes
a legislative finding that such is the resulting version in
effect prior to the effective date of this act.
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