COLUMBUS – State Representative Brian Lampton (R-Beavercreek) today introduced HB 51, which would allow county auditors to provide tax relief to property owners when their property is damaged or destroyed.
Also known as the Auditor Emergency Assessment Act, this bill would specifically give county auditors the authority to provide tax relief to property owners whose properties are damaged or destroyed by reassessing their property value in situations where the auditor knows the extent of the damage that has occurred and can reasonably approximate the date the damage occurred.
Under current law, a property owner must file an injured and destroyed property notice with the county auditor’s office and have the form notarized. Under Lampton’s proposed legislation, the county auditor would have full authority to complete the form on behalf of property owners.
“The Auditor Emergency Assessment Act is commonsense legislation that would simplify this process for distressed property owners and alleviate Ohioans of obstacles they face when re-evaluating their property value when unforeseen damages occur,” said Lampton. “This legislation was introduced in the 133rd General Assembly by my predecessor, Rick Perales, and unanimously passed out of the House with bipartisan support. David Graham, the Greene County Auditor, brought this issue to my attention, and I am thrilled to collaborate with local leaders on this issue. I am confident that we can get the Auditor Emergency Assessment Act across the finish line and signed into law in the 134th General Assembly.”
The Auditor Emergency Assessment Act would also eliminate the notary requirement when filing the damaged or destroyed property notice. This change will not eliminate the ability of a property owner to complete the form on their own, nor will it legally require the county auditor to fill out the form on their behalf. It simply gives the county auditor the option to provide tax relief from the property owner under these circumstances.