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As Reported by the Senate Ways and Means Committee
123rd General Assembly
Regular Session
1999-2000 | Sub. S. B. No. 6 |
SENATORS ARMBRUSTER-JOHNSON-DiDONATO-DRAKE-BLESSING
A BILL
To amend sections 323.152 and 4503.065 of the Revised Code to increase and
index to inflation the income brackets used to determine eligibility for the
homestead exemption and 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 Income | by the Lesser of: |
$10,800 11,900 or less | $5,000 or seventy-five per cent |
More than $10,800 11,900 but not more than
$15,800
17,500 | $3,000 or sixty per cent |
More than $15,800 17,500 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
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 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 Income | by the Lesser of: |
| Column A Column B |
$10,800 11,900 or less | $5,000 or seventy-five per cent |
More than $10,800 11,900 but not more than
$15,800 17,500 | $3,000 or sixty per cent |
More than $15,800 17,500 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 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 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. (A) The amendments made by this act to division (A) of section
323.152 of the Revised Code first apply to tax year 1999. A
person whose homestead first becomes eligible for the reduction in
taxable value or is entitled to an increased reduction under that
division for tax year 1999 because of the amendments made to that
division may apply for the reduction or increase therein for that
year not later than 90 days after the effective date of this
section, notwithstanding filing requirements to the contrary under
division (A)(3) of section 323.153 of the Revised Code.
(B) The amendments made by this act to section 4503.065 of the
Revised Code first apply to tax year 2000. A person whose
manufactured or mobile home first becomes eligible for the
reduction in assessable value or is entitled to an increased
reduction under that section for tax year 2000 because of the
amendments made to that section may apply for the reduction or
increase therein for that year not later than 90 days after the
effective date of this section, notwithstanding the filing
requirements to the contrary under division (A)(2) of section
4503.066 of the Revised Code.
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