OH SB186

Requires property owners to pay estimated taxes when transferring or subdividing real estate in whole or in part, with the county auditor calculating estimated taxes and the treasurer collecting payment at time of transfer.

Prohibits tax-delinquent property owners from purchasing tax-foreclosed property, with specific exceptions for circumstances involving name changes, pending transfers, administrative errors, litigation, or other documented circumstances.

Requires purchasers of tax-foreclosed property to provide affidavits confirming they are not delinquent on real property taxes in Ohio, with detailed disclosure requirements for pass-through entities and individual owners.

Applies minimum purchase price restrictions to foreclosed property sales when the highest bidder is the prior owner or related parties, requiring below-asking-price sales to include sworn affidavits and allowing county auditors to recapture price differences within three years.

Extends affidavit and tax-delinquency requirements to forfeited land sales and property transfers involving state acquisitions and political subdivisions.