The bill amends various sections of the Revised Code to enhance protections for homeowners, particularly those occupying qualifying homesteads, from the enforcement of delinquent property tax liens. It introduces provisions that prevent county treasurers from enforcing tax liens on properties that are subject to tax exemption applications, have valid delinquent tax contracts, or qualify as homesteads as defined in section 5721.01. The bill also clarifies the conditions under which tax liens cannot be enforced, ensuring that homeowners have the opportunity to comply with zoning regulations and pay their dues before enforcement actions are taken.

Additionally, the bill addresses the taxation of manufactured and mobile homes, specifying exemptions for unused or unoccupied trailers stored at the owner's residence or recognized facilities. It establishes protections for individuals aged sixty-five or older or surviving spouses, preventing the enforcement of tax liens against their occupied homes under certain conditions. The bill also modifies the foreclosure process for delinquent property taxes, allowing the county prosecuting attorney to initiate proceedings while detailing the requirements for notice publication and service of process. Overall, the bill aims to balance tax collection needs with the protection of vulnerable homeowners and streamline the foreclosure process.

Statutes affected:
As Introduced: 323.25, 4503.06, 5721.01, 5721.18, 5721.31