The bill amends various sections of the Revised Code to enhance protections for homeowners regarding delinquent property tax liens, particularly for owner-occupied homesteads. It prohibits county treasurers from enforcing tax liens on properties that are subject to tax exemption applications, have valid delinquent tax contracts, have sold tax certificates, or qualify as homesteads as defined in section 5721.01. The bill also outlines the procedures for enforcing tax liens, property redemption, and emphasizes compliance with zoning regulations and building codes. Additionally, it clarifies the responsibilities of the county treasurer in tax collection and notification processes.

Furthermore, 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 introduces protections for homeowners aged sixty-five or older, or surviving spouses, by preventing the enforcement of liens for manufactured home taxes under certain conditions. The bill also defines "qualifying homestead" and restricts foreclosure proceedings against such properties. It streamlines the foreclosure process, modifies notice publication requirements, and establishes a tax certificate administration fund to cover related costs, while allowing for regional sales of tax certificates by county treasurers.

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