Ohio-2013-SB159-Introduced

As Introduced

130th General Assembly

Regular Session

2013-2014

S. B. No. 159

Senator Schiavoni

Cosponsors: Senators Turner, Brown, Sawyer, Gentile

A BILL

To amend section 319.302 of the Revised Code to

extend the 10% and 2.5% partial property tax

"rollback" exemptions to new and replacement

levies approved at the 2013 general election and

to declare an emergency.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 319.302 of the Revised Code be	6
amended to read as follows:	7

Sec. 319.302. (A)(1) Real property that is not intended	8
primarily for use in a business activity shall qualify for a	9
partial exemption from real property taxation. For purposes of	10
this partial exemption, "business activity" includes all uses of	11
real property, except farming; leasing property for farming;	12
occupying or holding property improved with single-family,	13
two-family, or three-family dwellings; leasing property improved	14
with single-family, two-family, or three-family dwellings; or	15
holding vacant land that the county auditor determines will be	16
used for farming or to develop single-family, two-family, or	17
three-family dwellings. For purposes of this partial exemption,	18
"farming" does not include land used for the commercial production	19
of timber that is receiving the tax benefit under section 5713.23	20
or 5713.31 of the Revised Code and all improvements connected with	21
such commercial production of timber.	22

(2) Each year, the county auditor shall review each parcel of	23
real property to determine whether it qualifies for the partial	24
exemption provided for by this section as of the first day of	25
January of the current tax year.	26

(B) After complying with section 319.301 of the Revised Code,	27
the county auditor shall reduce the remaining sums to be levied by	28
qualifying levies against each parcel of real property that is	29
listed on the general tax list and duplicate of real and public	30
utility property for the current tax year and that qualifies for	31
partial exemption under division (A) of this section, and against	32
each manufactured and mobile home that is taxed pursuant to	33
division (D)(2) of section 4503.06 of the Revised Code and that is	34
on the manufactured home tax list for the current tax year, by ten	35
per cent, to provide a partial exemption for that parcel or home.	36
For the purposes of this division:	37

(1) "Qualifying levy" means a levy approved at an election	38
held on or before ~~the effective date of the amendment of this~~	39
~~section by H.B. 59 of the 130th general assembly~~November 5, 2013;	40
a levy within the ten-mill limitation, or provided for by the	41
charter of a municipal corporation, that was levied on the tax	42
list for tax year 2013; a subsequent renewal of any such levy; or	43
a subsequent substitute for such a levy under section 5705.199 of	44
the Revised Code.	45

(2) "Qualifying levy" does not include any replacement	46
imposed under section 5705.192 of the Revised Code of any levy	47
described in division (B)(1) of this section.	48

(C) Except as otherwise provided in sections 323.152,	49
323.158, 505.06, and 715.263 of the Revised Code, the amount of	50
the taxes remaining after any such reduction shall be the real and	51
public utility property taxes charged and payable on each parcel	52
of real property, including property that does not qualify for	53
partial exemption under division (A) of this section, and the	54
manufactured home tax charged and payable on each manufactured or	55
mobile home, and shall be the amounts certified to the county	56
treasurer for collection. Upon receipt of the real and public	57
utility property tax duplicate, the treasurer shall certify to the	58
tax commissioner the total amount by which the real property taxes	59
were reduced under this section, as shown on the duplicate. Such	60
reduction shall not directly or indirectly affect the	61
determination of the principal amount of notes that may be issued	62
in anticipation of any tax levies or the amount of bonds or notes	63
for any planned improvements. If after application of sections	64
5705.31 and 5705.32 of the Revised Code and other applicable	65
provisions of law, including divisions (F) and (I) of section	66
321.24 of the Revised Code, there would be insufficient funds for	67
payment of debt charges on bonds or notes payable from taxes	68
reduced by this section, the reduction of taxes provided for in	69
this section shall be adjusted to the extent necessary to provide	70
funds from such taxes.	71

(D) The tax commissioner may adopt rules governing the	72
administration of the partial exemption provided for by this	73
section.	74

(E) The determination of whether property qualifies for	75
partial exemption under division (A) of this section is solely for	76
the purpose of allowing the partial exemption under division (B)	77
of this section.	78

Section 2. That existing section 319.302 of the Revised Code	79
is hereby repealed.	80

Section 3. This act is hereby declared to be an emergency	81
measure necessary for the immediate preservation of the public	82
peace, health, and safety. The reason for such necessity is that	83
the ten and two and one-half per cent partial property tax	84
"rollback" exemptions may not otherwise timely extend to new and	85
replacement levies approved at the 2013 general election.	86
Therefore, this act shall go into immediate effect.	87