Prohibit enforcing property tax liens against certain owner-occupied homesteads.

Ohio HB443 amends the Revised Code to prohibit enforcing property tax liens against certain owner-occupied homesteads. Specifically, it prevents liens for manufactured home taxes against homes owned and occupied by individuals aged 65 or older, or surviving spouses of deceased homeowners who were at least 60 years old at the time of death. The homestead must have a true value under $750,000 and bear delinquent taxes, penalties, or interest. The owner must have paid some portion of these charges in the preceding month.

Prohibit enforcing property tax liens against certain owner-occupied homesteads.

Ohio HB443 amends the Revised Code to prohibit enforcing property tax liens against certain owner-occupied homesteads. Specifically, it prevents liens for manufactured home taxes against homes owned and occupied by individuals aged 65 or older, or surviving spouses of deceased homeowners who were at least 60 years old at the time of death. The homestead must have a true value under $750,000 and bear delinquent taxes, penalties, or interest. The owner must have paid some portion of these charges in the preceding month.