As Introduced

135th General Assembly

Regular Session H. B. No. 402

2023-2024

A BILL

To authorize a property tax reduction in 2023 for properties with increased tax liability relative to 2022.

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

Section 1. (A) As used in this section:

(1) "Eligible property" means either of the following:

(a) Real property that appeared on the tax list for tax year 2022 and that was owned continuously by the same person from January 1, 2022, to December 31, 2023.

(b) A manufactured or mobile home that appeared on the manufactured home tax list for tax year 2023 and that was owned continuously by the same person from January 1, 2022, to December 31, 2023.

(2) "Current taxes" means the amount of current taxes charged and payable for a given tax year as computed after the reductions under divisions (A) and (B) of section 323.152 of the Revised Code and sections 319.301, 319.302, and 323.158 of the Revised Code.

(3) "Manufactured home taxes" means the amount of manufactured home taxes charged and payable as computed after any reductions under division (B) of section 323.152 of the Revised Code and sections 319.302, 4503.065, and 4503.0610 of the Revised Code.

(B) Property taxes on an eligible property shall be reduced for tax year 2023 by the amount by which the current taxes on that property for that year exceed the current taxes on that property for tax year 2022. The manufactured home tax on eligible property that is a manufactured or mobile home shall be reduced for tax year 2024 by the amount by which the manufactured home taxes on that home for that year exceed the manufactured home taxes on that home for tax year 2023.

For a person that, before the effective date of this section, paid any amount of tax year 2023 real property taxes on an eligible property due under section 323.12 of the Revised Code or tax year 2024 manufactured home taxes on an eligible property due under section 4503.06 of the Revised Code, as applicable, without taking into account the reduction authorized by this section, the full reduction amount for the eligible property shall be deducted from the next payment or payments due for that property under those sections, until any excess reduction is fully deducted.

(C) The county auditor shall certify the amount of reduction authorized under this section applicable to each property and manufactured or mobile home in the county to the county treasurer not later than fifteen days after the effective date of this section. No application shall be required as a condition of receiving the reduction.

(D) The county treasurer of each county shall certify to the Tax Commissioner the total amount of taxes on real property and manufactured homes that were reduced pursuant to this section and the Tax Commissioner shall provide for payment to each county treasurer, from the General Revenue Fund, of the amount certified, which shall be credited in the same manner as provided in sections 323.156 and 4503.068 of the Revised Code.