OH HB443

Prohibits county treasurers from enforcing delinquent property tax liens against "qualifying homesteads" owned and occupied by individuals aged 65 or older, or surviving spouses (at least 60 years old) of deceased owners who met the criteria

Qualifying homesteads must have a current true value under $750,000 and the owner must make some payment toward delinquent taxes, penalties, interest, or special assessments each month

Applies the same protections to manufactured and mobile homes meeting the qualifying criteria, preventing lien enforcement for delinquent manufactured home taxes

Excludes qualifying homesteads from tax certificate sales and foreclosure proceedings under multiple Ohio Revised Code sections (323.25, 5721.18, 5721.31)

Amends five sections of Ohio Revised Code (323.25, 4503.06, 5721.01, 5721.18, 5721.31) to implement these protections across property tax enforcement mechanisms