(a) A dwelling, including a unit in a multiple-unit dwelling | 13 |
and a manufactured home or mobile home taxed as real property | 14 |
pursuant to division (B) of section 4503.06 of the Revised Code, | 15 |
owned and occupied as a home by an individual whose domicile is in | 16 |
this state and who has not acquired ownership from a person, other | 17 |
than the individual's spouse, related by consanguinity or affinity | 18 |
for the purpose of qualifying for the real property tax reduction | 19 |
provided in section 323.152 of the Revised Code. | 20 |
(2) The homestead shall include so much of the land | 24 |
surrounding it, not exceeding one acre, as is reasonably necessary | 25 |
for the use of the dwelling or unit as a home. An owner includes a | 26 |
holder of one of the several estates in fee, a vendee in | 27 |
possession under a purchase agreement or a land contract, a | 28 |
mortgagor, a life tenant, one or more tenants with a right of | 29 |
survivorship, tenants in common, and a settlor of a revocable or | 30 |
irrevocable inter vivos trust holding the title to a homestead | 31 |
occupied by the settlor as of right under the trust. The tax | 32 |
commissioner shall adopt rules for the uniform classification and | 33 |
valuation of real property or portions of real property as | 34 |
homesteads. | 35 |
(D) "Permanently and totally disabled" means a person who | 43 |
has, on the first day of January of the year of application for | 44 |
reduction in real estate taxes, some impairment in body or mind | 45 |
that makes the person unable to work at any substantially | 46 |
remunerative employment that the person is reasonably able to | 47 |
perform and that will, with reasonable probability, continue for | 48 |
an indefinite period of at least twelve months without any present | 49 |
indication of recovery therefrom or has been certified as | 50 |
permanently and totally disabled by a state or federal agency | 51 |
having the function of so classifying persons. | 52 |
(b) If the person received a reduction under division (A) of | 82 |
this section for tax year 2013 or under section 4503.066 of the | 83 |
Revised Code for tax year 2014, the amount computed under division | 84 |
(A)(3) of this section. For purposes of divisions (A)(2)(b) and | 85 |
(c) of this section, a person receives a reduction under division | 86 |
(A) of this section or under section 4503.065 of the Revised Code | 87 |
for tax year 2013 or 2014, respectively, if the person files a | 88 |
late application for that respective tax year that is approved by | 89 |
the county auditor under section 323.153 or 4503.066 of the | 90 |
Revised Code. | 91 |
(B) To provide a partial exemption, real property taxes on | 136 |
any homestead, and manufactured home taxes on any manufactured or | 137 |
mobile home on which a manufactured home tax is assessed pursuant | 138 |
to division (D)(2) of section 4503.06 of the Revised Code, shall | 139 |
be reduced for each year for which an application for the | 140 |
reduction has been approved. The amount of the reduction shall | 141 |
equal two and one-half per cent of the amount of taxes to be | 142 |
levied by qualifying levies on the homestead or the manufactured | 143 |
or mobile home after applying section 319.301 of the Revised Code. | 144 |
For the purposes of this division, "qualifying levy" has the same | 145 |
meaning as in section 319.302 of the Revised Code. | 146 |
(D) The reductions in taxable value referred to in this | 153 |
section shall be applied solely as a factor for the purpose of | 154 |
computing the reduction of taxes under this section and shall not | 155 |
affect the total value of property in any subdivision or taxing | 156 |
district as listed and assessed for taxation on the tax lists and | 157 |
duplicates, or any direct or indirect limitations on indebtedness | 158 |
of a subdivision or taxing district. If after application of | 159 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 160 |
allocation of all levies within the ten-mill limitation to debt | 161 |
charges to the extent therein provided, there would be | 162 |
insufficient funds for payment of debt charges not provided for by | 163 |
levies in excess of the ten-mill limitation, the reduction of | 164 |
taxes provided for in sections 323.151 to 323.159 of the Revised | 165 |
Code shall be proportionately adjusted to the extent necessary to | 166 |
provide such funds from levies within the ten-mill limitation. | 167 |
To obtain a reduction in real property taxes under division | 178 |
(A) of section 323.152 of the Revised Code, the occupant of a | 179 |
homestead in a housing cooperative shall file an application with | 180 |
the nonprofit corporation that owns and operates the housing | 181 |
cooperative, in accordance with this paragraph. Not later than the | 182 |
first day of March each year, the corporation shall obtain | 183 |
applications from the county auditor's office and provide one to | 184 |
each new occupant. Not later than the first day of May, any | 185 |
occupant who may be eligible for a reduction in taxes under | 186 |
division (A) of section 323.152 of the Revised Code shall submit | 187 |
the completed application to the corporation. Not later than the | 188 |
fifteenth day of May, the corporation shall file all completed | 189 |
applications, and the information required by division (B) of | 190 |
section 323.159 of the Revised Code, with the county auditor of | 191 |
the county in which the occupants' homesteads are located. | 192 |
Continuing applications shall be furnished to an occupant in the | 193 |
manner provided in division (C)(4) of this section. | 194 |
(1) An application for reduction based upon a physical | 195 |
disability shall be accompanied by a certificate signed by a | 196 |
physician, and an application for reduction based upon a mental | 197 |
disability shall be accompanied by a certificate signed by a | 198 |
physician or psychologist licensed to practice in this state, | 199 |
attesting to the fact that the applicant is permanently and | 200 |
totally disabled. The certificate shall be in a form that the tax | 201 |
commissioner requires and shall include the definition of | 202 |
permanently and totally disabled as set forth in section 323.151 | 203 |
of the Revised Code. An application for reduction based upon a | 204 |
disability certified as permanent and total by a state or federal | 205 |
agency having the function of so classifying persons shall be | 206 |
accompanied by a certificate from that agency. | 207 |
(2) An application for a reduction in taxes under division | 212 |
(B) of section 323.152 of the Revised Code shall be filed only if | 213 |
the homestead or manufactured or mobile home was transferred in | 214 |
the preceding year or did not qualify for and receive the | 215 |
reduction in taxes under that division for the preceding tax year. | 216 |
The application for homesteads transferred in the preceding year | 217 |
shall be incorporated into any form used by the county auditor to | 218 |
administer the tax law in respect to the conveyance of real | 219 |
property pursuant to section 319.20 of the Revised Code or of used | 220 |
manufactured homes or used mobile homes as defined in section | 221 |
5739.0210 of the Revised Code. The owner of a manufactured or | 222 |
mobile home who has elected under division (D)(4) of section | 223 |
4503.06 of the Revised Code to be taxed under division (D)(2) of | 224 |
that section for the ensuing year may file the application at the | 225 |
time of making that election. The application shall contain a | 226 |
statement that failure by the applicant to affirm on the | 227 |
application that the dwelling on the property conveyed is the | 228 |
applicant's homestead prohibits the owner from receiving the | 229 |
reduction in taxes until a proper application is filed within the | 230 |
period prescribed by division (A)(3) of this section. Such an | 231 |
application constitutes a continuing application for a reduction | 232 |
in taxes for each year in which the dwelling is the applicant's | 233 |
homestead. | 234 |
(3) Failure to receive a new application filed under division | 235 |
(A)(1) or (2) or notification under division (C) of this section | 236 |
after an application for reduction has been approved is | 237 |
prima-facie evidence that the original applicant is entitled to | 238 |
the reduction in taxes calculated on the basis of the information | 239 |
contained in the original application. The original application | 240 |
and any subsequent application, including any late application, | 241 |
shall be in the form of a signed statement and shall be filed | 242 |
after the first Monday in January and not later than the first | 243 |
Monday in June. The original application and any subsequent | 244 |
application for a reduction in real property taxes shall be filed | 245 |
in the year for which the reduction is sought. The original | 246 |
application and any subsequent application for a reduction in | 247 |
manufactured home taxes shall be filed in the year preceding the | 248 |
year for which the reduction is sought. The statement shall be on | 249 |
a form, devised and supplied by the tax commissioner, which shall | 250 |
require no more information than is necessary to establish the | 251 |
applicant's eligibility for the reduction in taxes and the amount | 252 |
of the reduction, and, except for homesteads that are units in a | 253 |
housing cooperative, shall include an affirmation by the applicant | 254 |
that ownership of the homestead was not acquired from a person, | 255 |
other than the applicant's spouse, related to the owner by | 256 |
consanguinity or affinity for the purpose of qualifying for the | 257 |
real property or manufactured home tax reduction provided for in | 258 |
division (A) or (B) of section 323.152 of the Revised Code. The | 259 |
form shall contain a statement that conviction of willfully | 260 |
falsifying information to obtain a reduction in taxes or failing | 261 |
to comply with division (C) of this section results in the | 262 |
revocation of the right to the reduction for a period of three | 263 |
years. In the case of an application for a reduction in taxes for | 264 |
persons described in division (A)(2)(c) of section 323.152 of the | 265 |
Revised Code, the form shall contain a statement that signing the | 266 |
application constitutes a delegation of authority by the applicant | 267 |
to the tax commissioner or the county auditor, individually or in | 268 |
consultation with each other, to examine any tax or financial | 269 |
records relating to the income of the applicant as stated on the | 270 |
application for the purpose of determining eligibility for the | 271 |
exemption or a possible violation of division (D) or (E) of this | 272 |
section. | 273 |
(B) A late application for a tax reduction for the year | 274 |
preceding the year in which an original application is filed, or | 275 |
for a reduction in manufactured home taxes for the year in which | 276 |
an original application is filed, may be filed with the original | 277 |
application. If the county auditor determines the information | 278 |
contained in the late application is correct, the auditor shall | 279 |
determine the amount of the reduction in taxes to which the | 280 |
applicant would have been entitled for the preceding tax year had | 281 |
the applicant's application been timely filed and approved in that | 282 |
year. | 283 |
The amount of such reduction shall be treated by the auditor | 284 |
as an overpayment of taxes by the applicant and shall be refunded | 285 |
in the manner prescribed in section 5715.22 of the Revised Code | 286 |
for making refunds of overpayments. On the first day of July of | 287 |
each year, the county auditor shall certify the total amount of | 288 |
the reductions in taxes made in the current year under this | 289 |
division to the tax commissioner, who shall treat the full amount | 290 |
thereof as a reduction in taxes for the preceding tax year and | 291 |
shall make reimbursement to the county therefor in the manner | 292 |
prescribed by section 323.156 of the Revised Code, from money | 293 |
appropriated for that purpose. | 294 |
(3) If the county auditor or county treasurer discovers that | 307 |
the owner of property not entitled to the reduction in taxes under | 308 |
division (B) of section 323.152 of the Revised Code failed to | 309 |
notify the county auditor as required by division (C)(1) of this | 310 |
section, a charge shall be imposed against the property in the | 311 |
amount by which taxes were reduced under that division for each | 312 |
tax year the county auditor ascertains that the property was not | 313 |
entitled to the reduction and was owned by the current owner. | 314 |
Interest shall accrue in the manner prescribed by division (B) of | 315 |
section 323.121 or division (G)(2) of section 4503.06 of the | 316 |
Revised Code on the amount by which taxes were reduced for each | 317 |
such tax year as if the reduction became delinquent taxes at the | 318 |
close of the last day the second installment of taxes for that tax | 319 |
year could be paid without penalty. The county auditor shall | 320 |
notify the owner, by ordinary mail, of the charge, of the owner's | 321 |
right to appeal the charge, and of the manner in which the owner | 322 |
may appeal. The owner may appeal the imposition of the charge and | 323 |
interest by filing an appeal with the county board of revision not | 324 |
later than the last day prescribed for payment of real and public | 325 |
utility property taxes under section 323.12 of the Revised Code | 326 |
following receipt of the notice and occurring at least ninety days | 327 |
after receipt of the notice. The appeal shall be treated in the | 328 |
same manner as a complaint relating to the valuation or assessment | 329 |
of real property under Chapter 5715. of the Revised Code. The | 330 |
charge and any interest shall be collected as other delinquent | 331 |
taxes. | 332 |
(4) Each year during January, the county auditor shall | 333 |
furnish by ordinary mail a continuing application to each person | 334 |
receiving a reduction under division (A) of section 323.152 of the | 335 |
Revised Code. The continuing application shall be used to report | 336 |
changes in total income, ownership, occupancy, disability, and | 337 |
other information earlier furnished the auditor relative to the | 338 |
reduction in taxes on the property. The continuing application | 339 |
shall be returned to the auditor not later than the first Monday | 340 |
in June; provided, that if such changes do not affect the status | 341 |
of the homestead exemption or the amount of the reduction to which | 342 |
the owner is entitled under division (A) of section 323.152 of the | 343 |
Revised Code or to which the occupant is entitled under section | 344 |
323.159 of the Revised Code, the application does not need to be | 345 |
returned. | 346 |
(5) Each year during February, the county auditor, except as | 347 |
otherwise provided in this paragraph, shall furnish by ordinary | 348 |
mail an original application to the owner, as of the first day of | 349 |
January of that year, of a homestead or a manufactured or mobile | 350 |
home that transferred during the preceding calendar year and that | 351 |
qualified for and received a reduction in taxes under division (B) | 352 |
of section 323.152 of the Revised Code for the preceding tax year. | 353 |
In order to receive the reduction under that division, the owner | 354 |
shall file the application with the county auditor not later than | 355 |
the first Monday in June. If the application is not timely filed, | 356 |
the auditor shall not grant a reduction in taxes for the homestead | 357 |
for the current year, and shall notify the owner that the | 358 |
reduction in taxes has not been granted, in the same manner | 359 |
prescribed under section 323.154 of the Revised Code for | 360 |
notification of denial of an application. Failure of an owner to | 361 |
receive an application does not excuse the failure of the owner to | 362 |
file an original application. The county auditor is not required | 363 |
to furnish an application under this paragraph for any homestead | 364 |
for which application has previously been made on a form | 365 |
incorporated into any form used by the county auditor to | 366 |
administer the tax law in respect to the conveyance of real | 367 |
property or of used manufactured homes or used mobile homes, and | 368 |
an owner who previously has applied on such a form is not required | 369 |
to return an application furnished under this paragraph. | 370 |
(B) "Permanently and totally disabled" means a person who, on | 388 |
the first day of January of the year of application, including | 389 |
late application, for reduction in the assessable value of a | 390 |
manufactured or mobile home, has some impairment in body or mind | 391 |
that makes the person unable to work at any substantially | 392 |
remunerative employment which the person is reasonably able to | 393 |
perform and which will, with reasonable probability, continue for | 394 |
an indefinite period of at least twelve months without any present | 395 |
indication of recovery therefrom or has been certified as | 396 |
permanently and totally disabled by a state or federal agency | 397 |
having the function of so classifying persons. | 398 |
(B) The manufactured home tax on a manufactured or mobile | 432 |
home that is paid pursuant to division (C) of section 4503.06 of | 433 |
the Revised Code and that is owned and occupied as a home by an | 434 |
individual whose domicile is in this state and to whom this | 435 |
section applies, shall be reduced for any tax year for which an | 436 |
application for such reduction has been approved, provided the | 437 |
individual did not acquire ownership from a person, other than the | 438 |
individual's spouse, related by consanguinity or affinity for the | 439 |
purpose of qualifying for the reduction. An owner includes a | 440 |
settlor of a revocable or irrevocable inter vivos trust holding | 441 |
the title to a manufactured or mobile home occupied by the settlor | 442 |
as of right under the trust. | 443 |
(b) If the person received a reduction under this section for | 451 |
tax year 2014 or under division (A) of section 323.152 of the | 452 |
Revised Code for tax year 2013, the amount computed under division | 453 |
(B)(2) of this section. For purposes of divisions (B)(1)(b) and | 454 |
(c) of this section, a person receives a reduction under this | 455 |
section or division (A) of section 323.152 of the Revised Code for | 456 |
tax year 2014 or 2013, respectively, if the person files a late | 457 |
application for that respective tax year that is approved by the | 458 |
county auditor under section 4503.066 or 323.153 of the Revised | 459 |
Code. | 460 |
(b) If the person received a reduction under this section for | 489 |
tax year 2014 or under division (A) of section 323.152 of the | 490 |
Revised Code for tax year 2013, the amount computed under division | 491 |
(B)(4) of this section. For purposes of divisions (B)(3)(b) and | 492 |
(c) of this section, a person receives a reduction under this | 493 |
section or under division (A) of section 323.152 of the Revised | 494 |
Code for tax year 2014 or 2013, respectively, if the person files | 495 |
a late application for a refund of overpayments for that | 496 |
respective tax year that is approved by the county auditor under | 497 |
section 4503.066 of the Revised Code. | 498 |
Sec. 4503.066. (A)(1) To obtain a tax reduction under | 550 |
section 4503.065 of the Revised Code, the owner of the home shall | 551 |
file an application with the county auditor of the county in which | 552 |
the home is located. An application for reduction in taxes based | 553 |
upon a physical disability shall be accompanied by a certificate | 554 |
signed by a physician, and an application for reduction in taxes | 555 |
based upon a mental disability shall be accompanied by a | 556 |
certificate signed by a physician or psychologist licensed to | 557 |
practice in this state. The certificate shall attest to the fact | 558 |
that the applicant is permanently and totally disabled, shall be | 559 |
in a form that the department of taxation requires, and shall | 560 |
include the definition of totally and permanently disabled as set | 561 |
forth in section 4503.064 of the Revised Code. An application for | 562 |
reduction in taxes based upon a disability certified as permanent | 563 |
and total by a state or federal agency having the function of so | 564 |
classifying persons shall be accompanied by a certificate from | 565 |
that agency. | 566 |
(2) Each application shall constitute a continuing | 567 |
application for a reduction in taxes for each year in which the | 568 |
manufactured or mobile home is occupied by the applicant. Failure | 569 |
to receive a new application or notification under division (B) of | 570 |
this section after an application for reduction has been approved | 571 |
is prima-facie evidence that the original applicant is entitled to | 572 |
the reduction calculated on the basis of the information contained | 573 |
in the original application. The original application and any | 574 |
subsequent application shall be in the form of a signed statement | 575 |
and shall be filed not later than the first Monday in June. The | 576 |
statement shall be on a form, devised and supplied by the tax | 577 |
commissioner, that shall require no more information than is | 578 |
necessary to establish the applicant's eligibility for the | 579 |
reduction in taxes and the amount of the reduction to which the | 580 |
applicant is entitled. The form shall contain a statement that | 581 |
signing such application constitutes a delegation of authority by | 582 |
the applicant to the tax commissioner or the county auditor, | 583 |
individually or in consultation with each other, to examine any | 584 |
tax or financial records that relate to the income of the | 585 |
applicant as stated on the application for the purpose of | 586 |
determining eligibility under, or possible violation of, division | 587 |
(C) or (D) of this section. The form also shall contain a | 588 |
statement that conviction of willfully falsifying information to | 589 |
obtain a reduction in taxes or failing to comply with division (B) | 590 |
of this section shall result in the revocation of the right to the | 591 |
reduction for a period of three years. | 592 |
(3) A late application for a reduction in taxes for the year | 593 |
preceding the year for which an original application is filed may | 594 |
be filed with an original application. If the auditor determines | 595 |
that the information contained in the late application is correct, | 596 |
the auditor shall determine both the amount of the reduction in | 597 |
taxes to which the applicant would have been entitled for the | 598 |
current tax year had the application been timely filed and | 599 |
approved in the preceding year, and the amount the taxes levied | 600 |
under section 4503.06 of the Revised Code for the current year | 601 |
would have been reduced as a result of the reduction. When an | 602 |
applicant is permanently and totally disabled on the first day of | 603 |
January of the year in which the applicant files a late | 604 |
application, the auditor, in making the determination of the | 605 |
amounts of the reduction in taxes under division (A)(3) of this | 606 |
section, is not required to determine that the applicant was | 607 |
permanently and totally disabled on the first day of January of | 608 |
the preceding year. | 609 |
The amount of the reduction in taxes pursuant to a late | 610 |
application shall be treated as an overpayment of taxes by the | 611 |
applicant. The auditor shall credit the amount of the overpayment | 612 |
against the amount of the taxes or penalties then due from the | 613 |
applicant, and, at the next succeeding settlement, the amount of | 614 |
the credit shall be deducted from the amount of any taxes or | 615 |
penalties distributable to the county or any taxing unit in the | 616 |
county that has received the benefit of the taxes or penalties | 617 |
previously overpaid, in proportion to the benefits previously | 618 |
received. If, after the credit has been made, there remains a | 619 |
balance of the overpayment, or if there are no taxes or penalties | 620 |
due from the applicant, the auditor shall refund that balance to | 621 |
the applicant by a warrant drawn on the county treasurer in favor | 622 |
of the applicant. The treasurer shall pay the warrant from the | 623 |
general fund of the county. If there is insufficient money in the | 624 |
general fund to make the payment, the treasurer shall pay the | 625 |
warrant out of any undivided manufactured or mobile home taxes | 626 |
subsequently received by the treasurer for distribution to the | 627 |
county or taxing district in the county that received the benefit | 628 |
of the overpaid taxes, in proportion to the benefits previously | 629 |
received, and the amount paid from the undivided funds shall be | 630 |
deducted from the money otherwise distributable to the county or | 631 |
taxing district in the county at the next or any succeeding | 632 |
distribution. At the next or any succeeding distribution after | 633 |
making the refund, the treasurer shall reimburse the general fund | 634 |
for any payment made from that fund by deducting the amount of | 635 |
that payment from the money distributable to the county or other | 636 |
taxing unit in the county that has received the benefit of the | 637 |
taxes, in proportion to the benefits previously received. On the | 638 |
second Monday in September of each year, the county auditor shall | 639 |
certify the total amount of the reductions in taxes made in the | 640 |
current year under division (A)(3) of this section to the tax | 641 |
commissioner who shall treat that amount as a reduction in taxes | 642 |
for the current tax year and shall make reimbursement to the | 643 |
county of that amount in the manner prescribed in section 4503.068 | 644 |
of the Revised Code, from moneys appropriated for that purpose. | 645 |
During January of each year, the county auditor shall furnish | 650 |
each person whose application for reduction has been approved, by | 651 |
ordinary mail, a form on which to report any changes in total | 652 |
income, ownership, occupancy, disability, and other information | 653 |
earlier furnished the auditor relative to the application. The | 654 |
form shall be completed and returned to the auditor not later than | 655 |
the first Monday in June if the changes would affect the person's | 656 |
eligibility for the reduction. | 657 |