To amend section 5713.041 of the Revised Code to classify certain storage condominiums as residential property for tax purposes.
Summary
HB17 would amend Ohio Revised Code section 5713.041 to expressly classify certain “storage condominiums” as residential/agricultural real property for property tax purposes. The bill defines a storage condominium as real property owned by individuals where each owner holds an interest in one or more units used to store a motor vehicle, boat, trailer, recreational vehicle, or household items, and may also share ownership of common elements.
Under current law, county auditors classify parcels by principal current use, and the classification affects the property tax reductions tied to residential/agricultural property. HB17 would add storage condominiums to that residential/agricultural category, meaning these properties would be treated more like homes or agricultural land for the limited purpose of calculating tax reductions under section 319.301. The bill also directs that the change apply to tax years ending on or after the effective date and leaves the Tax Commissioner’s rulemaking authority in place.
Impact
The bill would change the property tax classification rules in section 5713.041 by adding storage condominiums to the list of properties treated as residential/agricultural real property. This would affect county auditors, property owners in storage condominium developments, and the calculation of property tax reductions tied to residential classification, while not changing property classification for other legal purposes unless another law specifically incorporates this section.
Sentiment
Because the bill was only introduced and there are no recorded committee transcripts or votes provided, there is no documented debate or formal sentiment in the available record. The bill’s framing suggests a targeted tax classification fix rather than a broad policy change, and its sponsorship indicates support for recognizing storage condominium ownership structures within the residential property tax category.
Contention
The main potential point of contention is whether storage condominiums should receive the same tax treatment as traditional residential property, since that classification can affect tax reductions and local tax revenue. County auditors and local governments may be concerned about administrative consistency or revenue impacts, while owners of storage condominium units would likely favor the change because it could lower their property tax burden. No specific objections or supporters are recorded in the provided materials.
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