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S. B. No. 127 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend sections 319.202, 323.155, and 5713.041 and
to enact section 323.16 of the Revised Code to
create a property tax and a manufactured home tax
reduction for parents of home schooled children
equal to the taxes levied by the school district
on the homestead of the parent.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.202, 323.155, and 5713.041 be
amended and section 323.16 of the Revised Code be enacted to read
as follows:
Sec. 319.202. Before the county auditor indorses any real
property conveyance or manufactured or mobile home conveyance
presented to the auditor pursuant to section 319.20 of the Revised
Code or registers any manufactured or mobile home conveyance
pursuant to section 4503.061 of the Revised Code, the grantee or
the grantee's representative shall submit in triplicate a
statement, prescribed by the tax commissioner, and other
information as the county auditor may require, declaring the value
of real property or manufactured or mobile home conveyed, except
that when the transfer is exempt under division (G)(3) of section
319.54 of the Revised Code only a statement of the reason for the
exemption shall be required. Each statement submitted under this
section shall contain the information required under divisions (A)
and (B) of this section.
(A) Each statement submitted under this section shall either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or the grantee's representative
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the
current or following year's taxes on the manufactured or mobile
home conveyed will be reduced under division (A) of section
323.152 or under section 323.16 or 4503.065 of the Revised Code
and that the grantor indicated that to the best of the grantor's
knowledge the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument stating:
(a) To the best of the grantor's knowledge the real property
or the manufactured or mobile home that is the subject of the
conveyance is eligible for and will receive a reduction in taxes
for or payable in the current year under division (A) of section
323.152 or under section 323.16 or 4503.065 of the Revised Code
and that the reduction or reductions will be reflected in the
grantee's taxes;
(b) The estimated amount of such reductions that will be
reflected in the grantee's taxes;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such reductions to the
satisfaction of both the grantee and the grantor. The auditor
shall indorse the instrument, return it to the grantee or the
grantee's representative, and provide a copy of the indorsed
instrument to the grantor or the grantor's representative.
(B) Each statement submitted under this section shall either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or the grantee's representative
whether to the best of the grantor's knowledge the real property
conveyed qualified for the current agricultural use valuation
under section 5713.30 of the Revised Code either for the preceding
or the current year and that the grantor indicated that to the
best of the grantor's knowledge the property conveyed was not so
qualified; or
(2) Be accompanied by a sworn or affirmed instrument stating:
(a) To the best of the grantor's knowledge the real property
conveyed was qualified for the current agricultural use valuation
under section 5713.30 of the Revised Code either for the preceding
or the current year;
(b) To the extent that the property will not continue to
qualify for the current agricultural use valuation either for the
current or the succeeding year, that the property will be subject
to a recoupment charge equal to the tax savings in accordance with
section 5713.34 of the Revised Code;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such recoupment, if
any, to the satisfaction of both the grantee and the grantor. The
auditor shall indorse the instrument, forward it to the grantee or
the grantee's representative, and provide a copy of the indorsed
instrument to the grantor or the grantor's representative.
(C) The grantor shall pay the fee required by division (G)(3)
of section 319.54 of the Revised Code; and, in the event the board
of county commissioners of the county has levied a real property
or a manufactured home transfer tax pursuant to Chapter 322. of
the Revised Code, the amount required by the real property or
manufactured home transfer tax so levied. If the conveyance is
exempt from the fee provided for in division (G)(3) of section
319.54 of the Revised Code and the tax, if any, levied pursuant to
Chapter 322. of the Revised Code, the reason for such exemption
shall be shown on the statement. "Value" means, in the case of any
deed or certificate of title not a gift in whole or part, the
amount of the full consideration therefor, paid or to be paid for
the real estate or manufactured or mobile home described in the
deed or title, including the amount of any mortgage or vendor's
lien thereon. If property sold under a land installment contract
is conveyed by the seller under such contract to a third party and
the contract has been of record at least twelve months prior to
the date of conveyance, "value" means the unpaid balance owed to
the seller under the contract at the time of the conveyance, but
the statement shall set forth the amount paid under such contract
prior to the date of conveyance. In the case of a gift in whole or
part, "value" means the estimated price the real estate or
manufactured or mobile home described in the deed or certificate
of title would bring in the open market and under the then
existing and prevailing market conditions in a sale between a
willing seller and a willing buyer, both conversant with the
property and with prevailing general price levels. No person shall
willfully falsify the value of property conveyed.
(D) The auditor shall indorse each conveyance on its face to
indicate the amount of the conveyance fee and compliance with this
section and if the property is residential rental property include
a statement that the grantee shall file with the county auditor
the information required under division (A) or (C) of section
5323.02 of the Revised Code. The auditor shall retain the original
copy of the statement of value, forward to the tax commissioner
one copy on which shall be noted the most recent assessed value of
the property, and furnish one copy to the grantee or the grantee's
representative.
(E) In order to achieve uniform administration and collection
of the transfer fee required by division (G)(3) of section 319.54
of the Revised Code, the tax commissioner shall adopt and
promulgate rules for the administration and enforcement of the
levy and collection of such fee.
(F) As used in this section, "residential rental property"
has the same meaning as in section 5323.01 of the Revised Code.
Sec. 323.155. The tax bill prescribed under section 323.131
of the Revised Code shall indicate the net amount of taxes due
following the reductions in taxes under sections 319.301, 319.302,
and 323.152, and 323.16 of the Revised Code.
Any reduction in taxes under section 323.152 of the Revised
Code shall be disregarded as income or resources in determining
eligibility for any program or calculating any payment under Title
LI of the Revised Code.
Sec. 323.16. (A) As used in this section:
(1)(a) "Homestead" means a dwelling, including a
multiple-unit dwelling, a unit in a housing cooperative as defined
in section 323.151 of the Revised Code, or a manufactured home or
mobile home as defined in section 4501.01 of the Revised Code,
owned and occupied by the home school parent as the home school
parent's principal place of abode.
(b) 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.
(c) An owner includes a holder of one of the 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.
(d) If a home school parent owns more than one dwelling in
the same school district simultaneously during the taxable year,
the dwelling the home school parent occupies as an abode for the
plurality of the year shall be the taxpayer's homestead for the
purposes of this section.
(e) The tax commissioner shall adopt rules for the uniform
classification of real property and manufactured or mobile homes
as homesteads for the purposes of this section.
(2) "Home school parent" means the parent of a child who
meets all of the following criteria:
(a) The child is of compulsory school age.
(b) The child is entitled to attend school in this state.
(c) For the majority of the year for which the tax reduction
is sought under this section, the child receives instruction at
home by a person qualified to teach the branches in which
instruction is required, and such additional branches, as the
advancement and needs of the child may require.
(d) The superintendent of the city or exempted village school
district or the educational service center in which the child
resides and the homestead is located excuses the child from school
attendance under division (A)(2) of section 3321.04 of the Revised
Code.
(3) "Parent" and "compulsory school age" have the same
meanings as in section 3321.01 of the Revised Code.
(B)(1) In addition to the reduction in taxes permitted or
required under sections 319.302, 323.152, or 4503.065 of the
Revised Code, the real property taxes or the manufactured home
taxes on a homestead owned and occupied by a home school parent
shall be reduced for each year for which an application for the
reduction has been approved under division (D) of this section.
(2) The reduction in taxes shall equal the product obtained
by multiplying the following:
(a) The effective tax rate levied by the city, local, or
exempted village school district in which the homestead is located
on real property classified as residential/agricultural by the
county auditor under section 5713.041 of the Revised Code for the
taxable year as published by the county treasurer under section
323.08 of the Revised Code;
(b) The taxable value of the homestead, or in the case of a
manufactured home, the assessable value of the homestead.
(3) If any part of a homestead is used to conduct a trade or
business, the tax reduction calculated under division (B)(2) of
this section shall be reduced in proportion to the portion of the
homestead used to conduct a trade or business.
(C)(1) To obtain a reduction in taxes under division (B) of
this section, a home school parent shall file an application with
the county auditor of the county in which the home school parent's
homestead is located. If the home school parent is seeking a
reduction in real property taxes, the application is due after the
first Monday in January and not later than the first Monday in
June of the year for which the reduction is sought. If the home
school parent is seeking a reduction in manufactured home taxes,
the application is due after the first Monday in January and not
later than the first Monday in June of the year preceding the year
for which the reduction is sought.
(2) The application shall be in the form of a signed
statement on a document, 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. The
application shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing
to comply with this section results in the revocation of the right
to reduction for a period of three years.
(3) The application shall be accompanied by a certified copy
of the papers showing the qualifications of the person instructing
the child at home executed and filed under division (A)(2) of
section 3321.04 of the Revised Code by the superintendent of the
city or exempted village school district or the educational
service center in which the child resides.
(4) A home school parent may file a late application for a
tax reduction after the first Monday in January and not later than
the first Monday in June of the year immediately following the
year in which the application was due under division (C)(1) of
this section. 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 applicable tax year had
the applicant's application been timely filed and approved.
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 by section 5715.22 of the Revised Code
for making refunds of overpayments.
(5) 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 this section.
(D)(1) The county auditor shall approve or deny an
application for reduction submitted by a home school parent under
division (C) of this section and shall so notify the applicant not
later than the first Monday in October following receipt of the
application. Notification shall be provided on a form prescribed
by the tax commissioner. If the application is approved, upon
issuance of the notification the county auditor shall record the
amount of the reduction in taxes in the appropriate column on the
general tax list and duplicate of real and public utility property
or on the manufactured home tax list. If the application is
denied, the notification shall inform the applicant of the reasons
for the denial.
(2) If an applicant believes that the application for
reduction has been improperly denied or that the reduction is for
less than that to which the applicant is entitled, the applicant
may file an appeal with the county board of revision not later
than the date of closing of the collection for the first half of
real and public utility property taxes or manufactured home taxes.
The appeal shall be treated in the same manner as a complaint
relating to the valuation or assessment of real property under
Chapter 5715. of the Revised Code.
(3) Notwithstanding any other provisions of this section, the
county auditor may not approve any application for a tax reduction
under this section for any tax year before tax year 2014.
(E) 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 provided in
those sections, 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 this section
shall be proportionally adjusted to the extent necessary to
provide such funds from levies within the ten-mill limitation.
(F) The spouse of a home school parent who receives a
reduction under this section may not receive a reduction under
this section for a different homestead for the same tax year.
(G) The county auditor, when issuing a warrant on the county
treasurer under section 319.16 of the Revised Code for the
proportion of real property taxes and manufactured home taxes
payable to a city, local, or exempted village school district
after the settlement of taxes under divisions (A) and (C) of
section 321.24 of the Revised Code, shall reduce the amount
payable to the school district by the total tax reductions allowed
under this section during the collection period by home school
parents on homesteads within the school district. The county
treasurer shall reduce payment to the treasurer of the school
district under section 321.31 of the Revised Code in accordance
with the warrant issued by the county auditor.
Sec. 5713.041. Each separate parcel of real property shall
be classified by the county auditor according to its principal,
current use. Vacant lots and tracts of land upon which there are
no structures or improvements shall be classified in accordance
with their location and their highest and best probable legal use.
In the case of lands containing or producing minerals, the
minerals or any rights to the minerals that are listed and taxed
separately from such lands shall be separately classified if the
lands are also used for agricultural purposes, whether or not the
fee of the soil and the right to the minerals are owned by and
assessed for taxation against the same person. For purposes of
this section, lands and improvements thereon used for residential
or agricultural purposes shall be classified as
residential/agricultural real property, and all other lands and
improvements thereon and minerals or rights to minerals shall be
classified as nonresidential/agricultural real property. Each year
the auditor shall reclassify each parcel of real property whose
principal, current use has changed from the preceding year to a
use appropriate to classification in the other class. Except as
otherwise provided in division (B)(2) of section 323.16, division
(B) of section 5709.40, division (B) of section 5709.41, division
(A)(2) of section 5709.73, or division (D) of section 5709.77 of
the Revised Code, the classification required by this section is
solely for the purpose of making the reductions in taxes required
by section 319.301 of the Revised Code, and this section shall not
apply for purposes of classifying real property for any other
purpose authorized or required by law or by rule of the tax
commissioner.
The commissioner shall adopt rules governing the
classification of property under this section, and no property
shall be so classified except in accordance with such rules.
Section 2. That existing sections 319.202, 323.155, and
5713.041 of the Revised Code are hereby repealed.
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