OH HB17

Amends Ohio Revised Code section 5713.041 to classify storage condominiums as residential/agricultural property for tax purposes, allowing owners to receive tax reductions under section 319.301

Defines "storage condominium" as property where all owners are individuals, each owns units dedicated to storing motor vehicles, boats, trailers, recreational vehicles, or household items, and owners may share undivided interest in common elements

Requires county auditors to classify qualifying storage condominiums alongside residential and agricultural properties rather than as commercial/nonresidential property

Applies to tax years ending on or after the effective date of the legislation