The proposed Private Property Protection Act seeks to amend sections 323.11 and 4503.06 of the Revised Code by eliminating the property tax lien on real property, thereby making property taxes a personal liability of the property owner. Under this bill, taxes levied on properties will not attach as a lien but will instead be the joint and several liabilities of the owners on the applicable tax lien date. Additionally, the bill mandates that county treasurers abate any delinquent taxes for properties owned by individuals who are 65 years or older or certain disabled veterans. Similar provisions are introduced for manufactured and mobile homes, ensuring that taxes on these homes are also treated as personal liabilities rather than liens.

The legislation further details the classification and tax obligations for manufactured and mobile homes, stating that those used as residences will not be taxed as personal property. It outlines conditions for potential tax exemptions for travel trailers or park trailers and establishes a payment schedule for taxes, including penalties for late payments. The bill also includes provisions for the county auditor to appraise the true value of manufactured homes, ensuring alignment with existing real property appraisal standards. By repealing existing sections related to manufactured home taxation, the act consolidates and updates the legal framework governing these taxes, emphasizing accurate tax assessments and providing mechanisms for homeowners to contest erroneous charges.

Statutes affected:
As Introduced: 323.11, 4503.06