OH SB300

Adds "funding housing initiatives" as an explicit purpose for which counties may levy real property transfer tax and manufactured home transfer tax, alongside enforcing/administering the tax and providing general revenue.

Requires that any revenue collected from real property transfer tax or manufactured home transfer tax in excess of the rate levied on the effective date of this section be deposited into a new "county housing fund" rather than the general fund.

Directs county boards of commissioners to use money in the county housing fund exclusively for four housing purposes: low-income housing, first-time home buyer assistance, disability housing, and transition housing.

Applies the same housing fund allocation requirements to manufactured home transfer tax revenue, ensuring both real property and manufactured home conveyance fees support county-specific housing initiatives.