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Ohio Senate Bill 206 Authorizes Property Tax Reductions for Certain Owner-Occupied Homes

Original title: Authorize property tax reduction for certain owner-occupied homes

Last action · May 28, 2025: Referred to Ways and MeansSponsor: Al Cutrona

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Ohio Senate Bill 206 authorizes a 50% property tax reduction for certain owner-occupied s and manufactured homes owned by individuals who are 65 years of age or older, and establishes application and administration procedures for county auditors.

Why it matters

Qualifying older homeowners and manufactured home owners in Ohio become eligible for a 50% reduction in current property or manufactured home taxes, directly lowering housing costs for seniors meeting the ownership, occupancy, and age requirements.

Background
  • Al Cutrona is a Republican member of the Ohio Senate representing District 33. context
  • The Ohio Revised Code governs state laws, including property taxation, homestead exemptions, and manufactured home levies. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

individuals who are sixty-five years of age or older

Qualifying seniors become eligible for a 50% reduction in real property or manufactured home taxes on their primary residences.

Directly affected

county auditors

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible for the 50% tax reduction on manufactured homes under SB 206?
Individuals who are 65 years of age or older, whose domicile is in Ohio, and who own and occupy a manufactured or mobile home as a home where they own the surrounding land.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions
  1. May 28, 2025SenateCommittee
    Referred to Ways and Means
  2. May 20, 2025SenateIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Senior Tax Relief to Manufactured Homes

The legislation formally enacts section 4503.0612 to extend 50% tax reductions explicitly to manufactured and mobile homes owned and occupied by residents 65 and older.

Connected Entities

Bureau of Economic Analysis of the United States Department of Commerce, Al Cutrona, General Assembly of the State of Ohio and 1 more
OrganizationBureau of Economic Analysis of the United States Department of Commerce“Agency determining the gross domestic product deflector”Map →
PersonAl Cutrona“Republican Senator for District 33 introducing Senate Bill 206”Map →
OrganizationGeneral Assembly of the State of Ohio“Legislative body enacting the bill”Map →
OrganizationUnited States Department of Veterans Affairs“Agency providing confirmation for disabled veteran tax reductions”Map →

Sources

Open source document

www.legislature.ohio.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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