130th Ohio General Assembly
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As Introduced

123rd General Assembly
Regular Session
1999-2000
S. B. No. 6

SENATOR ARMBRUSTER


A BILL
To amend sections 323.152 and 4503.065 of the Revised Code to increase the maximum income limit used to determine eligibility for the homestead exemption, and to index to inflation the income brackets used to determine the amount of a homesteader's tax reduction.

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


Section 1. That sections 323.152 and 4503.065 of the Revised Code be amended to read as follows:

Sec. 323.152. In addition to the reduction in taxes required under section 319.302 of the Revised Code, taxes shall be reduced as follows: PROVIDED IN DIVISIONS (A) AND (B) OF THIS SECTION.

(A) This division (1) DIVISION (A) OF THIS SECTION applies to any of the following:

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

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

(3)(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 by a person to whom this 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. 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 Incomeby the Lesser of:

$10,800 or less$5,000 or seventy-five per cent
More than $10,800 but not more than $15,800$3,000 or sixty per cent
More than $15,800 but not more than $20,800 23,000$1,000 or twenty-five per cent
More than $20,800 23,000
-0-

(3) EACH CALENDAR YEAR BEGINNING IN 2000, 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 FOR THE CURRENT TAX YEAR;

(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME AMOUNTS 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 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 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. 4503.065. (A) This section applies to any of the following:

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

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

(C)(3) An individual 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 assessable value under this section 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.

(B)(1) The manufactured home tax on a manufactured or mobile home that is paid pursuant to division (C) of section 4503.06 of the Revised Code and that is owned and occupied as a home by an individual whose domicile is in this state and to whom this section applies, shall be reduced for any tax year for which the owner obtains a certificate of reduction from the county auditor under section 4503.067 of the Revised Code, provided the individual did not acquire ownership from a person, other than the individual's spouse, related by consanguinity or affinity for the purpose of qualifying for the reduction in assessable value. An owner includes a settlor of a revocable inter vivos trust holding the title to a manufactured or mobile home occupied by the settlor as of right under the trust. 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 assessable value shown in the following schedule.
Reduce Assessable Value
Total Incomeby the Lesser of:
Column A Column B

$10,800 or less$5,000 or seventy-five per cent
More than $10,800 but not more than $15,800$3,000 or sixty per cent
More than $15,800 but not more than $20,800 23,000$1,000 or twenty-five per cent
More than $20,800 23,000-0-

(2) EACH CALENDAR YEAR BEGINNING IN 2000, 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 FOR THE ENSUING TAX YEAR;

(c) ADD THE RESULTING PRODUCT TO EACH OF THE TOTAL INCOME AMOUNTS FOR THE ENSUING 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 SECOND ENSUING 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 FOR THE ENSUING TAX YEAR.

(C) If the owner or the spouse of the owner of a manufactured or mobile home is eligible for a homestead exemption on the land upon which the home is located, the reduction in assessable value to which the owner or spouse is entitled under this section shall not exceed the difference between the reduction in assessable value to which the owner or spouse is entitled under column A of the above schedule and the amount of the reduction in taxable value that was used to compute the homestead exemption.

(D) No reduction shall be made on the assessable value of the home of any person convicted of violating division (C) or (D) of section 4503.066 of the Revised Code for a period of three years following the conviction.


Section 2. That existing sections 323.152 and 4503.065 of the Revised Code are hereby repealed.


Section 3. This act's increase of the maximum total income limitation in sections 323.152 and 4503.065 of the Revised Code first applies to tax year 2000 real property taxes and tax year 2001 manufactured home taxes.
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