OH SB136

Adds a new Division (C) to section 323.152 providing property tax reductions for owner-occupied residential properties with one to three dwelling units where the owner's total income does not exceed the county median income, with the reduction calculated as the amount by which current taxes exceed 105% of the previous year's taxes

Modifies Division (B) to apply a 2.5% tax reduction on qualifying levies for all homesteads and manufactured/mobile homes, regardless of income level

Requires county auditors to mail applications for Division (C) reductions to homeowners who received Division (B) reductions in prior tax years within 30 days of the law's effective date

Applies to tax year 2023 and thereafter for real property and tax year 2024 and thereafter for manufactured home taxes

Names the legislation the "Property Tax Relief and Local Government Support Act"