HB89 would create a one-time, temporary property tax reduction for certain Ohio property owners. The bill applies to “eligible property,” defined as real property that appeared on the tax list for tax year 2022 and was continuously owned by the same person from January 1, 2022 through December 31, 2024, as well as manufactured or mobile homes that appeared on the manufactured home tax list for tax year 2023 and were continuously owned over the same period. For those properties, the bill reduces tax year 2024 real property taxes, and tax year 2025 manufactured home taxes, by the amount those taxes exceed the amount owed in the earlier comparison year.
The bill also provides a mechanism to correct payments already made before the effective date. If a taxpayer has already paid the relevant 2024 or 2025 taxes without the reduction, the excess reduction is to be applied against future installments until fully used. No application is required; county auditors must certify the reduction amounts to county treasurers within 15 days after the bill takes effect. In practical terms, the bill creates an automatic, county-administered tax credit or rollback for qualifying owners rather than a new ongoing exemption program.
Impact
HB89 would temporarily amend the administration of Ohio property taxation by directing county auditors and treasurers to apply a one-time reduction to qualifying real property and manufactured home tax bills. It would affect the calculation and collection of taxes under the Revised Code provisions governing current taxes and manufactured home taxes, including sections 319.301, 319.302, 323.152, 323.158, 323.12, 4503.0610, and 4503.06. The bill would primarily benefit long-term property owners whose tax bills increased between the comparison year and the target tax year, while imposing a short-term administrative duty on county officials to identify eligible properties and apply the reduction automatically.
Sentiment
The bill appears generally favorable in concept, as reflected by its straightforward purpose of providing temporary tax relief to property owners. Because the bill was only introduced and has no recorded votes or committee testimony in the provided materials, there is no documented opposition or support from legislators, stakeholders, or the public in the available record. The measure’s framing suggests a relief-oriented approach rather than a controversial structural tax overhaul.
Contention
The main potential points of contention are likely to be the bill’s narrow eligibility rules and its fiscal effect on local governments. The bill limits relief to owners who held the same property continuously over a specific period, which may exclude newer buyers, recently inherited properties, or owners who changed title for other reasons. Another likely issue is that the reduction is tied to the difference between tax years, which could reduce county and local revenue and shift the cost of the temporary relief onto taxing authorities. No specific objections or amendments are shown in the available committee or vote history.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
To delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
Relating to information provided to a purchaser of a manufactured home regarding the ability to elect to treat the home as real property or personal property.