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S. B. No. 182 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Buehrer, Hughes, Patton, Fedor, Jones
A BILL
To amend sections 323.151, 323.152, 323.153,
4503.065, and 4503.066 of the Revised Code to
exempt from property taxation the primary
residences of military veterans who are 100%
disabled from a service-connected disability.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.151, 323.152, 323.153,
4503.065, and 4503.066 of the Revised Code be amended to read as
follows:
Sec. 323.151. As used in sections 323.151 to 323.159
of
the
Revised Code:
(A)(1) "Homestead" means either of the following:
(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.
(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 other
than a disabled veteran 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
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.
(E) "Disabled veteran" means a person who is a veteran of the
armed forces of the United States, including reserve components
thereof, or of the national guard, who was honorably discharged
with a service-connected total and permanent disability, and for
whom a letter from the United States government or United States
department of veterans affairs, or its predecessor or successor,
has been issued certifying that the veteran is totally and
permanently disabled from a service-connected disability.
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)(a) Division (A)(1) of this
section applies to any of
the
following:
(a)(i) A person who is permanently and totally disabled;
(b)(ii) A person who is sixty-five years of age or older;
(c)(iii) 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)(b) Real property taxes on a homestead owned and occupied,
or
a
homestead in a housing cooperative occupied, by a
person to
whom
division (A)(1) of this section
applies shall be reduced for
each
year for which an application
for the reduction has been
approved. 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)(i) Twenty-five thousand dollars of the true value of the
property in money;
(b)(ii) 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)(iii) 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)(iv) 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) A homestead owned and occupied by a disabled veteran
shall be exempted from taxation. Real property taxes on a
homestead in a housing cooperative occupied by a disabled veteran
shall be reduced by the portion of taxes attributed to the
homestead under section 323.159 of the Revised Code. The
exemption and reduction under division (A)(2) of this section is
in lieu of the reduction in taxes under division (A)(1) of this
section and any reduction under section 323.158 of the Revised
Code. The exemption
or reduction under division (A)(2) of this
section applies to only
one homestead owned and occupied by a
disabled veteran. For the purposes of sections 323.153, 323.154,
323.155,
323.156, and 4503.064 of the Revised Code, the exemption
under
division (A)(2) of this section is a reduction in taxes in
the
amount of the current taxes that would have been charged and
payable against the homestead if the homestead had not been
exempted.
If a homestead is exempted from taxation under division
(A)(2) of this section for the year in which the disabled veteran
dies, and the disabled veteran is survived by a spouse who
occupied the homestead when the disabled veteran died and who
acquires ownership of the homestead or, in the case of a homestead
that is a unit in a housing cooperative, continues to occupy the
homestead, the exemption shall continue through the year in which
the surviving spouse dies, ceases to own or occupy the homestead,
or remarries.
(B) To provide a partial exemption, 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 an application for the
reduction has been approved.
The
amount of the reduction shall
equal two and
one-half per cent
of the amount of taxes to be
levied on the
homestead or the
manufactured or mobile home after
applying
section 319.301 of the
Revised Code.
(C) The reductions and exemption 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 the
reductions and the exemption 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 323.159 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 in taxes or exemption from taxation shall be
made on the taxes due on under this section for the
homestead of
any person convicted of violating division
(D)
or
(E)
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.
An application by
a disabled veteran for the exemption under division (A)(2) of
section 323.152 of the Revised Code shall be accompanied by a
letter or other written confirmation from the United States
government or United States department of veterans affairs, or its
predecessor or successor agency, certifying that the veteran is
totally and permanently disabled from a service-connected
disability.
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 an
application for reduction has been approved
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, except for homesteads that are
units in a
housing cooperative, 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
receiving
a reduction under
division (A) of
section 323.152 of
the Revised
Code. The
continuing application
shall be used to
report
changes
in
ownership, occupancy,
disability, and other
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. 4503.065. (A) This (1) Division (A) of this section
applies to any of the
following:
(1)(a) An individual who is permanently and totally disabled;
(2)(b) An individual who is sixty-five years of age or older;
(3)(c) 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)(2) 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 an
application for such
reduction has been approved, 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)(a) 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)(i) Twenty-five thousand dollars of the true value of the
property in money;
(b)(ii) 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)(iii) 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)(iv) 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)(b) 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)(i) 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)(ii) The percentage from the appropriate schedule in
division
(D)(1)(b) of section 4503.06 of the Revised Code;
(c)(iii) The assessment percentage of forty per cent used in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(d)(iv) The tax rate of the taxing district in which the home
has
its situs.
(B) A manufactured or mobile home owned and occupied as a
home by a disabled veteran, as defined in section 323.151 of the
Revised Code, shall be exempted from the manufactured home tax
imposed under division (C) of section 4503.06 of the Revised Code,
if the disabled veteran did not acquire ownership from a person,
other than the person's spouse, related by consanguinity or
affinity for the purpose of qualifying for the exemption. An owner
includes an owner within the meaning of division (A)(2) of this
section. The exemption under this division is in lieu of the
reduction in taxes under division (A) of this section and any
reduction under section 4503.0610 of the Revised Code. The
exemption under this division applies to only one manufactured or
mobile home owned and occupied by a disabled veteran. For the
purposes of sections 4503.064 to 4503.069 of the Revised Code, the
exemption under division (B) of this section is a reduction in
manufactured home taxes in the amount of the current manufactured
home taxes that would have been charged and payable against the
homestead if the homestead had not been exempted.
If a manufactured or mobile home is exempted from taxation
under this division for the year in which the disabled veteran
dies, and the disabled veteran is survived by a spouse who
occupied the home when the disabled veteran died and who acquires
ownership of the home, the exemption shall continue through the
year in which the surviving spouse dies, ceases to own or occupy
the manufactured or mobile home, or remarries.
(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.
An application by a disabled veteran for the
exemption under division (B) of section 4503.065 of the Revised
Code shall be accompanied by a letter or other written
confirmation from the United States government or United States
department of veterans affairs, or its predecessor or successor
agency,
certifying that the veteran is totally and permanently
disabled
from a service-connected disability.
(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 an
application for reduction
has been approved 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 for which an application for
reduction in
taxes has been approved the owner no longer qualifies
for the
reduction,
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 whose application
for reduction has been
approved,
by
ordinary mail, a
form on
which to report any changes in
ownership, occupancy, disability, and other
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 323.151, 323.152, 323.153,
4503.065, and 4503.066 of the Revised Code are hereby repealed.
Section 3. That the amendment by this act of sections
323.151, 323.152, 323.153, 4503.065, and 4503.066 of the Revised
Code applies to tax year 2010 and each tax year thereafter.
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