CCAO State Budget (HB 33 - 135th General Assembly) Overview County Advisory Bulletin

Talking Points on CTAO's Two Priority Bills for the 134th General Assembly (2021-2022)

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This link allows you to look up information on specific bills pending in the Legislature.

The Ohio House of Representatives

The Ohio Senate

View the CTAO County Treasurer Reference Manual here.

Download the Auditor of State's Treasurer Manual here.

Below is information being created, utilized and shared by state entities and fellow treasurers to help members deal with the disruptions COVID-19 is creating in counties across the state.  Please use these shared resources as you see fit. If you have any specific questions, please directly contact the treasurer who is sharing this information.  

As we’ve mentioned on several occasions, we strongly encourage all county treasurers to work with their county colleagues, including their county prosecutor - who can provide legal guidance - and their local health district - which has the most up-to-date COVID-19 information from the Ohio Department of Health - as you develop your local response plans.  

Please check this page daily as we will post updated information on the day’s events as our state leaders continue to deal with this health crisis.

Guidance from CTAO Members

• Guidance on Delinquent Property Tax Policies During COVID - How to Help Avoid Foreclosures Hamilton County
  
  
• New Report from NCST and the National Fair Housing Alliance on "Protecting Homeownership from the Impact of COVID-19" (shared by Stark County Treasurer Alex Zumbar)

Recommendations

The authors’ recommendations fall broadly into two buckets: policies related to people and policies related to properties.

Policies that improve people’s outcomes:

-  Increase access to COVID mortgage forbearances.
-  Give borrowers the post-forbearance options best suited for their circumstances.
-  Encourage communication between borrowers and mortgage servicers.
-  Ensure the Homeowner Assistance Fund meets its goals.
-  Support alternatives to foreclosure, such as short sales, for those who need them.
-  Prevent the pandemic from negatively affecting consumer credit scores.
-  Allow borrowers to access new mortgages after forbearance and foreclosure.
-  Eliminate forbearance penalties that decrease access to credit

Policies that improve property outcomes:

-  Prioritize homeownership and neighborhood stabilization in distressed and REO sales.
-  Properly maintain REO properties in all neighborhoods.
-  Prevent zombie foreclosures and aggressively address vacancy problems.

• 2nd Half Tax Collection Guidance/Inserts
  • Example templates for tax inserts describing procedure changes in light of COVID-19
    • Taxpayer Letter insert_pay options_Stark
    • 2019 2nd Half Insert Final_Shelby
    • Tax Bill Insert 2nd Half 2019 Pay 2020 AS APPROVED_Portage
  • General procedure memos for 2nd half tax collection
    • Treasurer COVID19 Response Plan 2020 UPDATE - Effective 2nd Half_Portage 
    • MEMORANDUM05222020_Stark
    • Press release 5222020_Stark
• Responses to newest CTAO Membership Survey on COVID-19 Response, from late April (please click here to download the full excel of response data)
  
  
• Responses to CTAO Membership Survey on COVID-19 Response, from late March (please click here to download the full excel of response data)
  
  
• General & Closure Notices
  
  • DOL QA on Families First Coronavirus Response Act- Questions and Answers_Butler
  • Public Health Notice for Office_Hocking
  • COVID19 Response Plan_Portage
  • Continuity of Operations Plan COOP_Ashtabula
  • Internal Emergency Plan_Licking
  • Treasurer Continuity of Operations Plan COOP_Butler
  • Courthouse Closure - Franklin County
  • COVID-19 Emergency Resolution- Hocking County
  • Press Release on County Office Closure_Trumbull

•  Payments
  • Auditor's Office Memo for Pay & Accounts Payable_Ashtabula

• Staff/Remote Work
  • Work from Home Policy_Stark
  • COVID-19 Telework Memo_Franklin
  • COVID-19 Telework Authorization Form_Franklin
  • CORSA Administrative Leave With Pay

•  Foreclosures
  • Suspension of Tax Foreclosure sales_Stark
    • Canton Rep article about Stark County suspension of foreclosures and other court proceedings

Guidance/Documents/Health Orders from State Entities

• Health Director's Order for Face Coverings in Certain Counties with a Level 3 Public Health Advisory, signed July 8, 2020
  • Link to order here
    
    
• Health Director's "Order to Extend the Expiration Date of Various Orders" until the end of the declared emergency, signed July 7, 2020
  • Link to order here
    
    
• State Auditor Faber has created a webpage with COVID-19 resources for local governments in response to questions and concerns he has heard from local partners.
  • Please click here to view the "COVID-19 Resources for Local Governments" webpage.
    
    
• Dept. of Taxation Entry Approving Additional COVID-19 Inserts in Tax Bills
  • Shelley Wilson from the Dept. of Tax shared the following note accompanying a tax entry approving additional inserts in tax bills:

"In light of the current COVID-19 crisis and ongoing efforts to socially distance, please find attached a journal entry approving the enclosure of additional contents related to payment methods and office visits for the second-half 2019 tax bills.  You will receive a paper copy mailed to your street address of record in case our email list for your group isn’t current. 

Please note that this approval is limited to only those subjects indicated on the attached entry for the second-half 2019 tax bills.  If you like to include any additional information that is not described in the entry, you must still submit the proposed contents for separate approval by the Tax Commissioner.  Similarly, please also note that this approval extends only to the second-half 2019 tax bills.  Any additional contents for any future tax bills must be approved separately by the Tax Commissioner via the normal process under R.C. 323.131.        

If you have any questions regarding these instructions, please contact me or Matt Hollis by email at shelley.wilson@tax.state.oh.us or matthew.hollis@tax.state.oh.us."

• Governor's "Updated and Revised Order for Business Guidance and Social Distancing," signed May 29, 2020
  • Link to order here
    
    
• Governor's "Urgent Health Advisory" with recommended precautions on how to stay safe amidst COVID-19 (replaces previous orders, effective May 20, 2020)
  
  • Link to order, effective May 20, 2020, here

• Governor's "Stay Safe Ohio" Order with limited business openings (in effect through May 29, 2020)
  • Link to order, effective April 30, 2020 at 11:59 PM, here
    
    
• Information on SharedWork Ohio (voluntary layoff aversion program that allows workers to remain employed and employers to retain trained staff during times of reduced business activity)
  • http://jfs.ohio.gov/ouio/SharedWorkOhio/

• Possible Remission of Property Tax Penalties and Interest during COVID-19
  •  Link to memo from the Dept. of Taxation, shared April 20th, 2020

• Form DTE23A (Fillable) -Application for the Remission of Real Property, Personal Property and Manufactured Home Late-Payment Penalties
  
  
• Governor's Updated "Stay At Home" Order (through May 1, 2020)
  • Link to order, effective Monday, April 6, 2020 at 11:59 PM, here

• Emergency Legislation on COVID-19
  • Link to provisions of Amended Substitute House Bill 197, effective with the Governor's signature March 27, 2020, here

• Governor's "Stay At Home" Order
  • Link to order, effective March 23, 2020 at 11:59 PM, here

• Auditor of State COVID-19 FAQ for Local Governments
  • Link to memo here

• Ohio Ethics Commission Memo on Online Trainings for Public Officials
  • The Ohio Ethics Commission is reminding public officials and employees working from home that the Commission provides free and convenient online training options in lieu of normally scheduled classroom-style training. The next two sessions are on April 3rd and April 15th. Link to more information in the memo here.

• Possible Extension of Tax Collection Period (Dept. of Taxation)
  • "Ohio law addresses such a situation and has a specific procedure for granting such extensions.   Under R.C. 323.17, the deadline for the second-half collection may be extended until July 20 without the consent of the Tax Commissioner.   In the event of an emergency, the Tax Commissioner may extend this deadline an additional 15-days upon application by either the county treasurer or county auditor.  “Emergency” is defined in that statute.  If a delay in the closing period becomes unavoidable, the Tax Commissioner may also grant an extension beyond 15 days upon application by both the county treasurer and the county auditor if the Tax Commissioner determines that penalties have accrued or would otherwise accrue for reasons beyond the control of the taxpayers of the county.  Such extensions are granted via a journal entry by the Tax Commissioner that also sets the final extended date for collection.

    The Department of Taxation has prescribed form DTE 96 Application for an Extension of Time to Collect Real and Public Utility Property Taxes for these extension requests. 

     Given that by statute, the extension process begins with an application filed by the county treasurer and/or auditor, the Tax Commissioner cannot issue a statewide or “blanket” extension for counties that have not submitted such a request and that have not followed the procedure set forth in R.C. 323.17."

• Waiving taxpayer obligation to pay electronic payment fees
  • "Fees associated with the electronic payment of taxes for the duration of the COVID19 crisis may be waived by the county commissioners.  County commissioners must pass a resolution to take on the fee obligation and ensure that it does not violate any agreement(s) governing the use and acceptance of the financial transaction device.  R.C. 301.28(E). 

    If an entity wants to waive a statutorily imposed fee, then it can be waived only if the statute permits. 

    Also, HB 572 has been introduced and, if passed, would allow the Ohio Public Works Commission, the Ohio Water Development Authority, the Ohio Environmental Protection Agency, county auditors, and county recorders, during the state of emergency due to COVID-19, to waive certain penalties and late fees, suspend certain reporting requirements, and waive electronic recording fees."

Guidance from Other Associations

CCAO

• 12.31.20 County Advisory Bulletin - UNEMPLOYMENT COMPENSATION OTHER FINANCIAL CONSIDERATIONS FROM THE RECENT COVID-19 STIMULUS PACKAGE
  
  
  
• How to Make EMA requests 04.03.20
  
  
• Dispute Resolutions (under new Stay At Home Order) Memo 04.02.20
  
  
• Coronavirus Memo 4.1.2020 (Information on virtual meeting assistance, county emergency declarations FAQ, HR-related information and county purchasing authority)
  
  
• Coronavirus Memo 3.31.2020 (Information about preparing budgets for cuts as a result of the expected dip in revenues as a result of the pandemic)
  
  
• Covering/Waiving Electronic Processing Fees for Taxpayers
  • In response to questions from county treasurers on their ability to waive taxpayers' electronic payment fees during this time, CCAO shared a bulletin of theirs from 1999 that outlines changes made in HB 515 (122nd General Assembly) relative to Countywide Credit Card Acceptance Policies. Please note the language on pages 3-5:  CountyAdvisoryBulletin 199904-credit card use.
    
    
• Coronavirus Memo 3.30.2020 (Administrative deadlines, sample HR policies, and more)
  
  

• Employment FAQ Based on Recently Released DOL Guidelines from Marc Fishel, Esq., who recently presented the HR webinar for county officials

• County Advisory Bulletin 2020-03: COVID-19 Employment Related FAQs

• County Advisory Bulletin 2020-02: Family First Coronavirus Response Act Leave Provisions 
  
  
• FFCRA and COVID-19 Employment Law Issues Presentation from Jonathan J. Downes, Certified Labor & Employment Law Specialist, Zashin & Rich
  • Recording of Jonathan's webinar presentation
    
    
• Family First Coronavirus Response Act FAQs from Jonathan Downes & Jantzen Mace (Zashin & Rich)
  
  
• Public Employer Summary of H.R. 6201 – Family First Coronavirus Response Act from Jonathan Downes & Jantzen Mace (Zashin & Rich)

Association of Ohio Health Commissioners

• The AOHC shared with OCCO some general guidelines and tips all county offices should follow, along with answers to the specific questions we posed to them on behalf of county treasurers. The AOHC indicated that there will be more guidance going forward as offices and businesses re-open, but they encouraged all county offices to work together and have frequent conversations with your respective health departments to stay on top of current recommended protocols & guidelines.
  
  General Tips

  • Regular communication with a local health department is recommended for ongoing questions and guidance.
  • The most important piece is probably limiting the number of people in the office. This may mean scheduling appointments and posting maximum occupancy standards, as well as enforcing the six foot spacing recommendation.
  • Paper towels are better for disinfecting surfaces than rags/towels. Wiping the surface fully is the key to cleaning because it disturbs the virus, not necessarily the type of disinfectant used.
  • Plexiglass barriers are helpful if you have access to them.
  • Temperature-taking is not a good gauge of infection because many people don’t have that specific symptom. Four better screening symptoms to ask about or look for: cough, shortness of breath, fever, known exposure to someone with COVID-19.
  • Figure out what you will do if someone comes in without a mask on.
    

   

  Tips for County Treasurer Duties

  • With respect to handling cash: money is not a fomite and doesn’t spread the virus very well because it has some level of disinfectant in it that repels bacteria. Recommended wearing gloves, no specific suggestions for how to make counting easier with gloves. Don’t need to change gloves between customers if you put the first batch of money you receive away before taking the next batch money.
  • With respect to using calculators, pens, and other tools to count money: have each employee have their own set of tools for the day and then wipe everything down between uses if the tools change hands.
  • With respect to one-on-one meetings for payment plans etc: find the best way to do that in an isolated way, maybe opposite ends of a 6-foot table, masks help as well. Might need to regulate people coming in more strictly.
  • With respect to handling mail: the virus can’t survive very well on mail but if you can set it aside for 72 hours that will completely kill the virus. If you don’t have time for that, use gloves etc. Then change gloves when moving on to a different task.
  • If you accept credit cards: have a machine where the customer can insert their card and be the only one to touch the machine. Then wipe down machine between users.

Ohio Bankers League

• Many treasurers have asked whether banks would continue to make escrow payments during 2nd half tax collections, even if taxpayers were not able to make payments. We secured the below information from Don Boyd, State Government Relations Director and Legislative Counsel at OBL, in response to this question:

  • "The main regulations governing escrow accounts any payments are contained in 12 CFR 1024, the Retail Estate Settlement Procedures Act (RESPA). Specifically, 12 CFR 1024.17 covers escrow accounts. This covers how banks handle escrow money, payment out of the escrow account, and how banks can handle shortages. First and foremost, I would recommend that county treasurers contact the local banks that they deal with to discuss any questions or concerns they may have because, as you will see below, there are numerous scenarios that could come up and open lines of communication will allow for ongoing dialogue as situations arise.

    From a fundamental standpoint, I am not aware of any statute or regulation that would require a bank to advance money they have not received to pay property taxes if a bank is not receiving payment from the borrower, including the amounts put into escrow. However, for a number of reasons, an individual bank may choose to advance the money to protect the mortgage’s first position rather than risk losing it to a tax lien. Further, based on the regulations mentioned above, banks are able to have some level of cushion, up to two months, in the escrow account. If the borrower was current through April, that amount along with the cushion could be enough to cover the first half payment. However, I will stress that this will vary bank to bank and borrower to borrower how much, if any, cushion has been paid and is available.

    Banks are also continuing to work with borrowers to determine what may be the best solution for their individual situation. This can include borrowers paying interest only or interest plus escrow for a period of time. In these cases, the borrower may be continuing to pay escrow amounts even while in forbearance. Once again, this will vary bank to bank and borrower to borrower but may allow for those property tax payments to continue to be made.

    For background purposes, banks are seeing a lot of forbearance requests and requests for accommodations come in from both residential and business borrowers. On the residential side, Government Sponsored Enterprises (GSEs), such as Fannie Mae and Freddie Mac, have required that forbearance be available for loans in their portfolio that are serviced by many banks. Many times, banks will provide a residential mortgage and then sell it downstream to one of the GSEs and then continue to service the mortgage on their behalf. In these cases, banks that are on certain payment schedules are still required to forward payment to those GSEs whether the bank has actually received payment or not. This along with some of the other programs that banks are participating in to help individuals and businesses affected by the COVID-19 Pandemic can have an impact on liquidity. While not currently an issue, there is worry that, depending on how long this continues, this could eventually affect the ability of banks to provide additional assistance to customers and businesses as we move forward. Fronting property tax payments would be an additional drain on this so each bank will have to individually weigh all of these factors.

    As I have mentioned, banks have been asked by the federal government, state government, and all of our state and federal regulators to work with customers, both individuals and businesses, affected by the COVID-19 Pandemic. As we are, I hope that individual counties and county treasurers will also work with affected taxpayers to address unpaid taxes in methods short of filing tax liens or foreclosing on properties.

    Once again, I would like to stress the need for communication between county treasurers and the banks they work with during this time. It is best to open those lines of communication now so that there can be ongoing discussions on the front end rather than trying to sort things out on the back end."

Ohio Property Tax - Deep Dive