OH SB227

Allows municipal corporations to request abatement of unpaid property taxes, penalties, and interest on qualified property that would have been tax-exempt except for procedural failures.

Establishes a one-year filing window from the effective date for property owners to submit applications to the Tax Commissioner requesting tax-exempt status and abatement of all unpaid taxes.

Requires applicants to obtain a certificate from the county treasurer confirming all prior taxes, penalties, interest, and special assessments have been paid before the Tax Commissioner will consider the application.

Grants the Tax Commissioner authority to approve applications and order abatement of unpaid taxes for every year the property met exemption qualifications under section 5709.08 of the Revised Code.

Permits the Tax Commissioner to apply this section to pending exemption applications and new applications filed within twelve months of the effective date without requiring additional filings from property owners.