As Introduced
135th General Assembly
Regular Session S. B. No. 287
2023-2024
Senator DeMora
A BILL
To amend sections 323.152, 323.153, 323.158, 1
4503.06, 4503.066, 4503.067, 4503.068, 4503.069, 2
and 4503.0610 and to enact section 4503.0612 of 3
the Revised Code to authorize a property tax 4
freeze for certain owner-occupied homes. 5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152, 323.153, 323.158, 6
4503.06, 4503.066, 4503.067, 4503.068, 4503.069, and 4503.0610 7
be amended and section 4503.0612 of the Revised Code be enacted 8
to read as follows: 9
Sec. 323.152. In addition to the reduction in taxes 10
required under section 319.302 of the Revised Code, taxes shall 11
be reduced as provided in divisions (A), and (B), and (C) of 12
this section. 13
(A)(1)(a) Division (A)(1) of this section applies to any 14
of the following persons: 15
(i) A person who is permanently and totally disabled; 16
(ii) A person who is sixty-five years of age or older; 17
(iii) A person who is the surviving spouse of a deceased 18
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As Introduced
person who was permanently and totally disabled or sixty-five 19
years of age or older and who applied and qualified for a 20
reduction in taxes under this division in the year of death, 21
provided the surviving spouse is at least fifty-nine but not 22
sixty-five or more years of age on the date the deceased spouse 23
dies. 24
(b) Real property taxes on a homestead owned and occupied, 25
or a homestead in a housing cooperative occupied, by a person to 26
whom division (A)(1) of this section applies shall be reduced 27
for each year for which an application for the reduction has 28
been approved. The reduction shall equal one of the following 29
amounts, as applicable to the person: 30
(i) If the person received a reduction under division (A) 31
(1) of this section for tax year 2006, the greater of the 32
reduction for that tax year or the amount computed under 33
division (A)(1)(c) of this section; 34
(ii) If the person received, for any homestead, a 35
reduction under division (A)(1) of this section for tax year 36
2013 or under division (A) of section 4503.065 of the Revised 37
Code for tax year 2014 or the person is the surviving spouse of 38
such a person and the surviving spouse is at least fifty-nine 39
years of age on the date the deceased spouse dies, the amount 40
computed under division (A)(1)(c) of this section. 41
(iii) If the person is not described in division (A)(1)(b) 42
(i) or (ii) of this section and the person's total income does 43
not exceed thirty thousand dollars, as adjusted under division 44
(A)(1)(d) of this section, the amount computed under division 45
(A)(1)(c) of this section. 46
(c) The amount of the reduction under division (A)(1)(c) 47
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of this section equals the product of the following: 48
(i) Twenty-five thousand dollars of the true value of the 49
property in money, as adjusted under division (A)(1)(d) of this 50
section; 51
(ii) The assessment percentage established by the tax 52
commissioner under division (B) of section 5715.01 of the 53
Revised Code, not to exceed thirty-five per cent; 54
(iii) The effective tax rate used to calculate the taxes 55
charged against the property for the current year, where 56
"effective tax rate" is defined as in section 323.08 of the 57
Revised Code; 58
(iv) The quantity equal to one minus the sum of the 59
percentage reductions in taxes received by the property for the 60
current tax year under section 319.302 of the Revised Code and 61
division (B) of section 323.152 of the Revised Code. 62
(d) The tax commissioner shall adjust the total income 63
threshold thresholds described in division divisions (A)(1)(b) 64
(iii) and (C)(3) and the reduction amounts described in 65
divisions (A)(1)(c)(i), (A)(2), and (A)(3) of this section by 66
completing the following calculations in September of each year: 67
(i) Determine the percentage increase in the gross 68
domestic product deflator determined by the bureau of economic 69
analysis of the United States department of commerce from the 70
first day of January of the preceding calendar year to the last 71
day of December of the preceding calendar year; 72
(ii) Multiply that percentage increase by the total income 73
threshold or reduction amount for the current tax year, as 74
applicable; 75
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(iii) Add the resulting product to the total income 76
threshold or the reduction amount, as applicable, for the 77
current tax year; 78
(iv) Round the resulting sum to the nearest multiple of 79
one hundred dollars. 80
The commissioner shall certify the amount resulting from 81
each adjustment to each county auditor not later than the first 82
day of December each year. The certified total income threshold 83
amount applies to the following tax year for persons described 84
in division (A)(1)(b)(iii) or (C) of this section. The certified 85
reduction amount applies to the following tax year. The 86
commissioner shall not make the applicable adjustment in any 87
calendar year in which the amount resulting from the adjustment 88
would be less than the total income threshold or the reduction 89
amount for the current tax year. 90
(2)(a) Real property taxes on a homestead owned and 91
occupied, or a homestead in a housing cooperative occupied, by a 92
disabled veteran shall be reduced for each year for which an 93
application for the reduction has been approved. The reduction 94
shall equal the product obtained by multiplying fifty thousand 95
dollars of the true value of the property in money, as adjusted 96
under division (A)(1)(d) of this section, by the amounts 97
described in divisions (A)(1)(c)(ii) to (iv) of this section. 98
The reduction is in lieu of any reduction under section 323.158 99
of the Revised Code or division (A)(1), (2)(b), or (3) of this 100
section. The reduction applies to only one homestead owned and 101
occupied by a disabled veteran. 102
(b) Real property taxes on a homestead owned and occupied, 103
or a homestead in a housing cooperative occupied, by the 104
surviving spouse of a disabled veteran shall be reduced for each 105
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year an application for exemption is approved. The reduction 106
shall equal to the amount of the reduction authorized under 107
division (A)(2)(a) of this section. 108
The reduction is in lieu of any reduction under section 109
323.158 of the Revised Code or division (A)(1), (2)(a), or (3) 110
of this section. The reduction applies to only one homestead 111
owned and occupied by the surviving spouse of a disabled 112
veteran. A homestead qualifies for a reduction in taxes under 113
division (A)(2)(b) of this section beginning in one of the 114
following tax years: 115
(i) For a surviving spouse described in division (L)(1) of 116
section 323.151 of the Revised Code, the year the disabled 117
veteran dies; 118
(ii) For a surviving spouse described in division (L)(2) 119
of section 323.151 of the Revised Code, the first year on the 120
first day of January of which the total disability rating 121
described in division (F) of that section has been received for 122
the deceased spouse. 123
In either case, the reduction shall continue through the 124
tax year in which the surviving spouse dies or remarries. 125
(3) Real property taxes on a homestead owned and occupied, 126
or a homestead in a housing cooperative occupied, by the 127
surviving spouse of a public service officer killed in the line 128
of duty shall be reduced for each year for which an application 129
for the reduction has been approved. The reduction shall equal 130
the product obtained by multiplying fifty thousand dollars of 131
the true value of the property in money, as adjusted under 132
division (A)(1)(d) of this section, by the amounts described in 133
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction 134
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is in lieu of any reduction under section 323.158 of the Revised 135
Code or division (A)(1) or (2) of this section. The reduction 136
applies to only one homestead owned and occupied by such a 137
surviving spouse. A homestead qualifies for a reduction in taxes 138
under division (A)(3) of this section for the tax year in which 139
the public service officer dies through the tax year in which 140
the surviving spouse dies or remarries. 141
(B) To provide a partial exemption, real property taxes on 142
any homestead, and manufactured home taxes on any manufactured 143
or mobile home on which a manufactured home tax is assessed 144
pursuant to division (D)(2) of section 4503.06 of the Revised 145
Code, shall be reduced for each year for which an application 146
for the reduction has been approved. The amount of the reduction 147
shall equal two and one-half per cent of the amount of taxes to 148
be levied by qualifying levies on the homestead or the 149
manufactured or mobile home after applying section 319.301 of 150
the Revised Code. For the purposes of this division, "qualifying 151
levy" has the same meaning as in section 319.302 of the Revised 152
Code. 153
(C) Real property taxes on a homestead owned and occupied, 154
or a homestead in a housing cooperative occupied, by a person 155
shall be reduced for each year for which an application for the 156
reduction has been approved if all of the following requirements 157
are met: 158
(1) The person is sixty-five years of age or older; 159
(2) The person, for ten or more years immediately 160
preceding the first day of the tax year, has either (a) owned 161
and occupied any homestead or occupied any homestead in a 162
housing cooperative or (b) owned and occupied any manufactured 163
or mobile home while domiciled in this state; 164
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(3) The person's total income does not exceed seventy 165
thousand dollars, as adjusted under division (A)(1)(d) of this 166
section; 167
(4) The true value of the person's homestead for the tax 168
year is less than one million dollars. 169
The reduction shall equal the amount by which the current 170
taxes for the current tax year exceed the current taxes for the 171
preceding year. As used in this division, "current taxes" means 172
the amount of current taxes charged and payable as computed 173
after the reductions under divisions (A) and (B) of this section 174
and sections 319.301, 319.302, and 323.158 of the Revised Code. 175
The computation of "current taxes for the preceding year" shall 176
equal the current taxes for that year after subtracting any 177
amount reduced under division (C) of this section for that year. 178
(C) (D) The reductions granted by this section do not 179
apply to special assessments or respread of assessments levied 180
against the homestead, and if there is a transfer of ownership 181
subsequent to the filing of an application for a reduction in 182
taxes, such reductions are not forfeited for such year by virtue 183
of such transfer. 184
(D) (E) The reductions in taxable value referred to in 185
this section shall be applied solely as a factor for the purpose 186
of computing the reduction of taxes under this section and shall 187
not affect the total value of property in any subdivision or 188
taxing district as listed and assessed for taxation on the tax 189
lists and duplicates, or any direct or indirect limitations on 190
indebtedness of a subdivision or taxing district. If after 191
application of sections 5705.31 and 5705.32 of the Revised Code, 192
including the allocation of all levies within the ten-mill 193
limitation to debt charges to the extent therein provided, there 194
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would be insufficient funds for payment of debt charges not 195
provided for by levies in excess of the ten-mill limitation, the 196
reduction of taxes provided for in sections 323.151 to 323.159 197
of the Revised Code shall be proportionately adjusted to the 198
extent necessary to provide such funds from levies within the 199
ten-mill limitation. 200
(E) (F) No reduction shall be made on the taxes due on the 201
homestead of any person convicted of violating division (D) or 202
(E) of section 323.153 of the Revised Code for a period of three 203
years following the conviction. 204
Sec. 323.153. (A) To obtain a reduction in real property 205
taxes under division (A) or , (B), or (C) of section 323.152 of 206
the Revised Code or in manufactured home taxes under division 207
(B) of section 323.152 of the Revised Code, the owner shall file 208
an application with the county auditor of the county in which 209
the owner's homestead is located. 210
To obtain a reduction in real property taxes under 211
division (A) or (C) of section 323.152 of the Revised Code, the 212
occupant of a homestead in a housing cooperative shall file an 213
application with the nonprofit corporation that owns and 214
operates the housing cooperative, in accordance with this 215
paragraph. Not later than the first day of March each year, the 216
corporation shall obtain applications from the county auditor's 217
office and provide one to each new occupant. Not later than the 218
first day of May, any occupant who may be eligible for a 219
reduction in taxes under division (A) or (C) of section 323.152 220<