As Introduced
135th General Assembly
Regular Session H. B. No. 630
2023-2024
Representative Lorenz
A BILL
To amend section 5713.041 of the Revised Code to 1
classify car condominiums as residential 2
property for tax purposes. 3
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5713.041 of the Revised Code be 4
amended to read as follows: 5
Sec. 5713.041. As used in this section, "car condominium" 6
means real property in which each owner has an individual 7
ownership interest in one or more units dedicated to the storage 8
of a motor vehicle and may have an undivided ownership interest 9
with the other owners in the common elements of the property. 10
Each separate parcel of real property shall be classified 11
by the county auditor according to its principal, current use. 12
Vacant lots and tracts of land upon which there are no 13
structures or improvements shall be classified in accordance 14
with their location and their highest and best probable legal 15
use. In the case of lands containing or producing minerals, the 16
minerals or any rights to the minerals that are listed and taxed 17
separately from such lands shall be separately classified if the 18
lands are also used for agricultural purposes, whether or not 19
H. B. No. 630 Page 2
As Introduced
the fee of the soil and the right to the minerals are owned by 20
and assessed for taxation against the same person. For purposes 21
of this section, lands and improvements thereon used for 22
residential or agricultural purposes or as a car condominium 23
shall be classified as residential/agricultural real property, 24
and all other lands and improvements thereon and minerals or 25
rights to minerals shall be classified as 26
nonresidential/agricultural real property. Each year the auditor 27
shall reclassify each parcel of real property whose principal, 28
current use has changed from the preceding year to a use 29
appropriate to classification in the other class. Except as 30
otherwise provided in division (B) of section 5709.40, division 31
(B) of section 5709.41, division (A)(2) of section 5709.73, or 32
division (D) of section 5709.77 of the Revised Code, the 33
classification required by this section is solely for the 34
purpose of making the reductions in taxes required by section 35
319.301 of the Revised Code, and this section shall not apply 36
for purposes of classifying real property for any other purpose 37
authorized or required by law or by rule of the tax 38
commissioner. 39
The commissioner shall adopt rules governing the 40
classification of property under this section, and no property 41
shall be so classified except in accordance with such rules. 42
Section 2. That existing section 5713.041 of the Revised 43
Code is hereby repealed. 44
Section 3. The amendment by this act of section 5713.041 45
of the Revised Code applies to tax years ending on or after the 46
effective date of this section. 47


Statutes affected:
As Introduced: 5713.041