The bill amends various sections of the Revised Code to enhance protections for owner-occupied homesteads and clarify tax obligations related to manufactured and mobile homes. It prohibits the enforcement of delinquent property tax liens against certain homesteads, specifically those that are subject to tax exemption applications, have valid delinquent tax contracts, or qualify as homesteads under section 5721.01. Additionally, it introduces provisions that prevent the county treasurer from enforcing tax liens against manufactured homes owned by individuals aged sixty-five or older or surviving spouses, provided specific conditions are met, such as the home's appraised value being below $750,000 and some delinquent taxes being paid in the preceding month.

The bill also outlines the procedures for tax lien enforcement and foreclosure actions, including the requirement for the county prosecuting attorney to notify the county treasurer of judgments and the conditions under which foreclosure can be initiated. It specifies that qualifying homesteads cannot be subjected to foreclosure proceedings, thereby protecting vulnerable homeowners. Furthermore, the bill includes provisions for the sale of tax certificates, mandates written notices to property owners regarding these sales, and establishes a tax certificate administration fund. Overall, the bill aims to balance the need for tax collection with the protection of homeowners, particularly those in vulnerable situations.

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