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Sub. S. B. No. 306 As Reported by the Senate Ways and Means and Economic Development CommitteeAs Reported by the Senate Ways and Means and Economic Development Committee
127th General Assembly | Regular Session | 2007-2008 |
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Cosponsors:
Senators Mumper, Seitz, Wagoner, Schaffer, Spada, Cates
A BILL
To amend sections 135.804, 323.151, 323.153, 323.159,
4503.065, and 4503.066 of the
Revised
Code to
change the definition of "housing
cooperative"
for the purposes of the county
homestead tax
exemptions and property tax payment
link deposit
programs for low-to-moderate income
senior
citizens and permanently disabled citizens,
and
to expand the definition of a homestead owner to
include settlors of irrevocable inter vivos
trusts.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 135.804, 323.151, 323.153, 323.159,
4503.065, and 4503.066 of the
Revised
Code be amended to read as
follows:
Sec. 135.804. As used in sections 135.804 to 135.807 of the
Revised Code:
(A) "Taxes" has the same meaning as in section 323.01 of the
Revised Code.
(B) "Eligible borrower" means a person meeting all of the
following:
(1) The person is the owner of a homestead that is not
charged with more than two years' worth of certified delinquent
taxes.
(2) The person had total income in the year prior to
submitting an application for a reduced rate loan under a property
tax payment linked deposit program of the lesser of fifty thousand
dollars or the total income limit established pursuant to section
135.805 of the Revised Code by the board of county commissioners
as an eligibility requirement for participation in a property tax
payment linked deposit program.
(3) The person meets all other eligibility requirements
established pursuant to section 135.805 of the Revised Code by the
board of county commissioners for participation in a property tax
payment linked deposit program.
(C) "Eligible lending institution" means a financial
institution that meets all of the following:
(1) The financial institution is eligible to make loans to
individuals that are secured by mortgages, including mortgages
commonly known as reverse mortgages.
(2) The financial institution has an office located within
the territorial limits of the county.
(3) The financial institution is an eligible public
depository described in section 135.32 of the Revised Code into
which the county's investing authority may deposit the public
moneys of the county.
(4) The financial institution has entered into an agreement
described in division (B)(4) of section 135.805 of the Revised
Code with the investing authority of the county to participate in
the property tax payment linked deposit program.
(D)(1) "Homestead" means either of the following:
(1)(a) 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 a
property tax payment linked
deposit program.
(2)(b) A unit in a housing cooperative that is occupied as a
home,
but not owned, by an individual whose domicile is in this
state.
(2) 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 or
irrevocable inter vivos trust holding the
title to a homestead
occupied by the settlor as of right under the
trust.
(E) "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.
(F) "Investing authority" and "public moneys" have the same
meanings as in section 135.31 of the Revised Code.
(G) "Lien certificate" means the certificate described in
section 135.807 of the Revised Code.
(H) "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) 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 a reduced rate loan under a
property tax payment linked deposit program is applied for, 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.
(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 a reduced rate loan under a
property tax payment linked deposit program is applied for, 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 (H)(1) 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
(H)(2)(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 (H)(2)(a) of this section.
(I) "Permanently and totally disabled" means a person who, on
the first day of January of the year that a reduced rate loan
under a property tax payment linked deposit program is applied
for, has some impairment in body or mind
that makes the person
unable to work at any substantially
remunerative
employment that
the person reasonably is able to
perform
and
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.
(J) "Property tax payment linked deposit program" means a
county-wide countywide program authorized under section 135.805 of
the Revised Code and established by the board of county
commissioners of a county pursuant to that section.
(K) "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 a reduced rate loan under a property tax
payment linked deposit program.
(L) "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 reduced rate loan under a property tax
payment linked deposit program 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 a reduced rate loan under a
property tax payment linked deposit program for a
prior year on
the basis of being permanently and totally disabled
and whose
current
application for a reduced rate loan 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 a reduced rate loan 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
(L)(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 a reduced rate loan on the
basis of
age, subtract an amount equal
to the amount of disability
benefits
that were subtracted pursuant to division
(L)(1) of this
section
in that preceding year, to the extent included
in total
income in
the current year and not subtracted under division
(L)(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.
Sec. 323.151. As used in sections 323.151 to 323.159
of
the
Revised Code:
(A)(1) "Homestead" means either of the following:
(1)(a) 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.
(2)(b) A unit in a housing cooperative that is occupied as a
home,
but not owned, by an individual whose domicile is in this
state.
(2) 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 or
irrevocable 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) "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 unable to work at any substantially
remunerative
employment that the person is reasonably able to
perform
and
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.
(D) "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. 323.153. (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.
An
application for a reduction under division (A) of section
323.152 of the Revised Code constitutes a continuing application
for a reduction
in taxes for each year in which the dwelling is
the applicant's
homestead.
(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 or of used
manufactured homes or used mobile homes as defined in section
5739.0210 of the Revised Code. The owner of a manufactured or
mobile home who has elected under division (D)(4) of section
4503.06 of the Revised Code to be taxed under division (D)(2) of
that section for the ensuing year may file the application at the
time of making that election. The application 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 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.
(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, the
owner shall
notify the county auditor that the
owner is not
qualified for a
reduction in taxes.
(2) If, in any year after an application has been filed
under
division (A) 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) 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 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
or division (G)(2) of section 4503.06 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
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 or of used manufactured homes or used mobile homes, 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 taxes
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 323.159 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)(1)
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. 4503.065. (A) This section applies to any of the
following:
(1) An individual who is permanently and totally disabled;
(2) An individual who is sixty-five years of age or older;
(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) 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. An
owner
includes a
settlor of a revocable or irrevocable inter vivos trust holding
the
title to a
manufactured or mobile home occupied by the
settlor
as of
right
under the trust.
(1) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
greater of the reduction granted for the tax
year preceding
the
first tax year to which this section applies
pursuant to
Section
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if
the taxpayer received a reduction for that
preceding
tax year,
or the product of the following:
(a) Twenty-five thousand dollars of the true value of the
property in money;
(b) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the Revised
Code, not to exceed thirty-five per cent;
(c) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(d) The quantity equal to one minus the sum of the percentage
reductions in taxes received by the property for the current tax
year under section 319.302 of the Revised Code and division (B) of
section 323.152 of the Revised Code.
(2) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
greater of the reduction granted for the tax year preceding the
first tax year to which this section applies pursuant to Section
803.06 of Am. Sub. H.B. 119 of the 127th general assembly, if the
taxpayer received a reduction for that preceding tax year, or the
product of the following:
(a) Twenty-five thousand dollars of the cost to the owner, or
the market value at the time of purchase, whichever is greater, as
those terms are used in division (D)(1) of section 4503.06 of the
Revised Code;
(b) The percentage from the appropriate schedule in division
(D)(1)(b) of section 4503.06 of the Revised Code;
(c) The assessment percentage of forty per cent used in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(d) The tax rate of the taxing district in which the home has
its situs.
(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
to which the owner
or spouse is entitled under
this
section shall
not exceed
the
difference between the reduction
to which the owner or spouse is
entitled under
division (B) of this section
and the amount of
the
reduction under the
homestead exemption.
(D) No reduction shall be made
with respect to
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.
Sec. 4503.066. (A)(1) To obtain a tax reduction under
section
4503.065 of
the Revised Code, the owner of the home shall
file an
application with the county auditor of the county in which
the
home is
located. An application for reduction in
taxes
based
upon a physical disability shall be
accompanied by a
certificate
signed by a physician, and an
application for
reduction in taxes
based upon a mental
disability
shall
be accompanied by a
certificate signed by a
physician or
psychologist licensed to
practice in this state.
The certificate
shall attest to the fact
that the applicant is
permanently and
totally disabled, shall be
in a form that the
department of
taxation requires, and shall
include the definition
of totally and
permanently disabled as set
forth in section
4503.064 of the
Revised Code. An application for
reduction in
taxes
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.
(2) Each application shall constitute a continuing
application for a reduction in taxes for each
year in
which the
manufactured or mobile home is occupied by the
applicant.
Failure to receive
a new
application or notification under
division (B) of this
section
after a certificate of reduction has
been issued under
section
4503.067 of the Revised Code is
prima-facie evidence that
the
original applicant is entitled to
the reduction calculated on the basis of the
information
contained in
the
original application. The original
application
and any
subsequent
application shall be in the form of
a signed
statement
and shall
be filed not later than the first
Monday in
June. The
statement
shall be on a form, devised and
supplied by
the tax
commissioner,
that 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 to
which the
applicant is entitled.
The
form also
shall contain a statement
that conviction
of
willfully
falsifying
information to obtain a
reduction in
taxes
or
failing to comply with division (B) of this
section shall
result
in the revocation of the right to the
reduction for a
period of
three years.
(3) A late application for a reduction in
taxes
for the year
preceding the year for which an original
application
is filed may
be filed with an original application. If
the
auditor determines
that the information contained in the late
application is correct,
the auditor shall determine both the
amount of the reduction in
taxes to which the
applicant
would have
been entitled for the
current tax year had
the
application been
timely filed and
approved in the preceding
year,
and the amount
the taxes levied
under section 4503.06 of the
Revised Code for
the current year
would have been reduced as a
result of the
reduction. When an
applicant is
permanently
and totally disabled on the first day of
January of
the year in
which the applicant files a late
application, the
auditor, in
making the
determination of the
amounts of the
reduction in taxes under division (A)(3) of
this
section, is not required
to determine that the applicant was
permanently and totally
disabled on the first day of January of
the preceding year.
The amount of the reduction in taxes pursuant to a late
application shall be treated as an overpayment of taxes by the
applicant. The auditor shall credit the amount of the
overpayment
against the amount of the taxes or penalties then due
from the
applicant, and, at the next succeeding settlement, the
amount of
the credit shall be deducted from the amount of any
taxes or
penalties distributable to the county or any taxing unit
in the
county that has received the benefit of the taxes or
penalties
previously overpaid, in proportion to the benefits
previously
received. If, after the credit has been made, there
remains a
balance of the overpayment, or if there are no taxes or
penalties
due from the applicant, the auditor shall refund that
balance to
the applicant by a warrant drawn on the county
treasurer in favor
of the applicant. The treasurer shall pay the
warrant from the
general fund of the county. If there is
insufficient money in the
general fund to make the payment, the
treasurer shall pay the
warrant out of any undivided manufactured or mobile
home taxes
subsequently received by the treasurer for
distribution to the
county or taxing district in the county that received the benefit
of the overpaid taxes, in proportion to the benefits previously
received, and the amount paid from the undivided funds shall be
deducted from the money otherwise distributable to the county or
taxing district in the county at the next or any succeeding
distribution. At the next or any succeeding distribution after
making the refund, the treasurer shall reimburse the general fund
for any payment made from that fund by deducting the amount of
that payment from the money distributable to the county or other
taxing unit in the county that has received the benefit of the
taxes, in proportion to the benefits previously received. On the
second Monday in September of each year, the county auditor shall
certify the total amount of the reductions in taxes made in the
current year under division (A)(3) of this section to the tax
commissioner who shall treat that amount as a reduction in taxes
for the current tax year and shall make reimbursement to the
county of that amount in the manner prescribed in section
4503.068
of the Revised Code, from moneys appropriated for that
purpose.
(B) If in any year after an application has been filed
under
division (A) of this section the owner no longer qualifies
for the
reduction in taxes for which the owner was issued
a
certificate,
the owner
shall
notify the
county auditor that the owner is not
qualified
for a
reduction in taxes.
During January of each year, the county auditor shall
furnish
each person issued a certificate of reduction,
by
ordinary mail, a
form on which to report any changes in ownership of
the
home,
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
application.
(C) No person shall knowingly make a false statement for
the
purpose of obtaining a reduction in taxes under
section
4503.065
of the Revised Code.
(D) No person shall knowingly fail to notify the county
auditor of any change required by division (B) of this section
that has the effect of maintaining or securing a reduction in
taxes
under section 4503.065 of the Revised Code.
(E) 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 4503.064 to 4503.069 of the Revised Code.
(F)
Whoever violates division (C), (D), or
(E) of this
section is guilty of a misdemeanor of the fourth degree.
Section 2. That existing sections 135.804, 323.151, 323.153,
323.159, 4503.065, and 4503.066 of the
Revised Code are hereby
repealed.
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