OH HB418

Enacts the "Senior Housing Relief Act" by amending section 5721.31 of the Revised Code to prohibit county treasurers from selling delinquent property tax certificates for certain homesteads.

Exempts from tax certificate sale any parcel owned and occupied as a homestead for at least 20 of the preceding years by a person aged 65 or older.

Maintains existing exemptions from tax certificate sales for parcels with full taxes paid, parcels under valid contracts, and parcels owned by bankruptcy filers.

Requires county treasurers to send written notice by certified mail to property owners at least 30 days before tax certificate sales and to advertise sales in newspapers.

Establishes a tax certificate administration fund in each county's treasury to be administered by the county treasurer and used for tax certificate sale purposes, with surplus funds available for county land reutilization corporations.