OH HB89

Reduces tax year 2024 property taxes for eligible real property by the amount that current taxes exceed what was owed in tax year 2022, effectively capping taxes at 2022 levels for qualifying owners

Applies to real property on the 2022 tax list and manufactured/mobile homes on the 2023 tax list that were owned continuously by the same person from January 1, 2022 through December 31, 2024

Provides equivalent reduction for manufactured home taxes in tax year 2025, capping them at 2023 levels for eligible owners

Property owners who already paid 2024 taxes before the law takes effect will receive the reduction amount as credits against future tax payments

County auditors must certify reduction amounts to county treasurers within 15 days of the effective date, with no application required from property owners