Am. H. B. No. 541 Summary

• Amends Ohio Revised Code section 319.38 to allow county auditors to initiate property damage assessments based on their own inspection, rather than requiring owner or witness affidavits as the sole trigger for valuation adjustments.

• Permits county auditors to complete damage claim forms on behalf of property owners when the auditor determines through investigation that property has been destroyed or injured after January 1st of the current year.

• Maintains existing deduction schedules based on when damage occurs: 100% deduction (first quarter), 75% deduction (second quarter), 50% deduction (third quarter), and 25% deduction (fourth quarter), with minimum damage threshold of $100.

• Establishes filing deadlines of December 31st for deductions in first three quarters and January 31st of the following year for fourth quarter deductions, whether filed by owner, witnesses, or completed by the county auditor.

• Requires county auditors to certify approved deductions to county treasurers for tax list corrections, with refunds or credits issued when deductions cannot be entered on current tax rolls.