OH SB208

Requires any future increases to county real property transfer taxes and manufactured home conveyance fees to be deposited into a new "county housing fund" rather than the general fund

County housing fund money must be used exclusively for low-income housing, first-time home buyer assistance, disability housing, or transition housing

Revenue from tax rates in effect before the bill's passage would continue going to the county general fund; only revenue from rate increases after enactment is restricted to housing purposes

Adds "funding housing initiatives" as an explicit authorized purpose for levying real property transfer taxes and manufactured home transfer taxes

Amends Ohio Revised Code sections 322.02, 322.03, and 322.06; sponsored by Senators Brenner and Reynolds in the 136th General Assembly (2025-2026)