HB 55 — Revise fees for the administration of a probate estate

As(136th PassedGeneralAssembly) by(Amended House Bill Number 55) ANACT To amend sections 2127.38 and 5721.10 of the HouseRevised 136thCode Generalto Assemblyamend Regularthe Sessionlaw Am.related to fees for the administration of a probate estate.

H.Be it enacted by the General Assembly of the State of Ohio:

B.SECTION 1.

No.That sections 2127.38 and 5721.10 of the Revised Code be amended to read as follows:

55Sec. 2025-2026 Representative Stewart Cosponsors:

Representatives Brennan, Brent, Brownlee, Callender, Glassburn, Grim, Gross, Hall, D., Hiner, Humphrey, Isaacsohn, Jarrells, King, Lawson-Rowe, Mathews, A., Mathews, T., Miller, J., Mohamed, Newman, Oelslager, Piccolantonio, Plummer, Rogers, Russo, Sigrist, Sims, Somani, Sweeney, Synenberg, Tims, Williams, Willis A BILL To amend sections 2127.38 and 5721.10 of the 1 Revised Code to amend the law related to fees 2 for the administration of a probate estate.

3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.

That sections 2127.38 and 5721.10 of the 4 Revised Code be amended to read as follows:

5 Sec.

The sale price of real property sold 6 following an action by an executor, administrator, or guardian 7 shall be applied and distributed as follows:

8 (A) (A)(1) To discharge the costs and expenses of the 9 sale, including reasonable fees to be fixed by the probate court 10 for services performed by attorneys for the fiduciary in 11 connection with the sale, and compensation, if any, to the 12 fiduciary for services in connection with the sale as the court 13 may fix, which costs, expenses, fees, and compensation shall be 14 paid prior to any liens upon the real property sold and 15notwithstanding Am.the purchase of the real property by a lien holder;

(2) If the estate is insolvent or if, following the application and distribution of the sale proceeds under this section, the real and personal property in the possession or under the control of the executor or administrator of the estate is insufficient to pay the costs, expenses, or fees incurred by the executor or administrator in the course of administrating the entire estate, including fees for services performed by attorneys employed by the executor or administrator in relation to the administration of the entire estate, a court may fix which of those costs, expenses, and fees, not to exceed an aggregate of five thousand dollars, in addition to the costs, expenses, fees, and compensation authorized by division (A)(1) of this section, shall be paid prior to any liens placed on or after the effective date of this amendment, upon the real property sold and notwithstanding the purchase of the real property by a lien holder.

(B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of mortgages and judgments against the ward or deceased person, according to their respective priorities of lien, so far as they operated as a lien on the real property of the deceased at the time of the sale, or on the estate of the ward at the time of the sale, that shall be apportioned and determined by the court, or on reference to a master, or otherwise;

(C)(1) In the case of an executor or administrator, the remaining proceeds of sale shall be applied as follows:

(a) To the payment of legacies with which the real property of the deceased was charged, if the action is to sell real property to pay legacies;

(b) To discharge the claims and debts of the estate in the order provided by law.

Am.

55 Page136th 2G.A. As Passed by the House notwithstanding the purchase of the real property by a lien 16 holder;

17 (2) IfWhether the estate is insolvent or if, following the 18 application and distribution of the sale proceeds under this 19 section, the real and personal property in the possession or 20 under the control of the executor or administrator ofwas theappointed estate 21 is insufficient to pay the costs, expenses, or fees incurred by 22 the executor or administrator in thethis coursestate of administrating 23 the entire estate, including fees for services performed by 24 attorneys employed by the executor or administratorelsewhere, in relation 25 to the administrationsurplus of the entireproceeds estate, a court may fix 26 which of thosesale costs, expenses, and fees, not to exceed an 27 aggregate of five thousand dollars, in addition to the costs, 28 expenses, fees, and compensation authorized by division (A)(1) 29 of this section, shall be paidconsidered priorfor toall anypurposes liensas placed on or 30 after the effective date of this amendment, upon the real 31property, property sold and notwithstandingbe thedisposed purchase of theaccordingly. real 32 property by a lien holder.

33Sec. (B) To the payment of taxes, interest, penalties, and 34 assessments then due against the real property, and to the 35 payment of mortgages and judgments against the ward or deceased 36 person, according to their respective priorities of lien, so far 37 as they operated as a lien on the real property of the deceased 38 at the time of the sale, or on the estate of the ward at the 39 time of the sale, that shall be apportioned and determined by 40 the court, or on reference to a master, or otherwise;

415721.10. (C)(1) In the case of an executor or administrator, the 42 remaining proceeds of sale shall be applied as follows:

43Except (a)as Tootherwise theprovided paymentunder section 2127.38 or 5301.93, or sections 5721.30 to 5721.43 of legaciesthe withRevised whichCode, the realstate 44shall propertyhave ofthe first lien on the deceasedlands wasand charged,lots ifdescribed in the actiondelinquent island list, for the amount of taxes, assessments, interest, and penalty charged prior to sellthe 45delivery Am.of such list.

If the taxes have not been paid for one year after having been certified as delinquent, the state shall institute foreclosure proceedings in the manner provided by section 323.25, sections 323.65 to 323.79, or sections 5721.01 to 5721.28 of the Revised Code, unless a tax certificate respecting that property has been sold or assigned under section 5721.32 or 5721.33 of the Revised Code, or unless such taxes are the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that the delinquent tax contract has become void.

The court shall levy, as costs in the foreclosure proceedings instituted on the certification of delinquency, the cost of an abstract or certificate of title to the property described in the certification, if it is required by the court, to be paid into the general fund of the county.

Sections 5721.01 to 5721.28 of the Revised Code do not prevent the partial payment of such delinquent taxes, assessments, interest, and penalty during the period the delinquency is being discharged in accordance with a delinquent tax contract under section 323.31 of the Revised Code, but the partial payments may be made and received as provided by law without prejudice to the right of the state to institute foreclosure proceedings for any amount then remaining unpaid, if the county treasurer certifies to the county auditor that the delinquent tax contract has become void.

SECTION 2.

That existing sections 2127.38 and 5721.10 of the Revised Code are hereby repealed.

Am.

55 Page136th 3G.A. As Passed by the House real property to pay legacies;

46Speaker (b)___________________ Toof discharge the claimsHouse and debts of theRepresentatives. estate in the 47 order provided by law.

48President (2)___________________ Whether the executor or administrator was appointed in 49 this state or elsewhere, the surplus of the proceedsSenate. of sale 50 shall be considered for all purposes as real property, and be 51 disposed of accordingly.

52Passed Sec.________________________, 20____ Approved ________________________, 20____ Governor.

5721.10.Am.

Except as otherwise provided under section 53 2127.38 or 5301.93, or sections 5721.30 to 5721.43 of the 54 Revised Code, the state shall have the first lien on the lands 55 and lots described in the delinquent land list, for the amount 56 of taxes, assessments, interest, and penalty charged prior to 57 the delivery of such list.

If the taxes have not been paid for 58 one year after having been certified as delinquent, the state 59 shall institute foreclosure proceedings in the manner provided 60 by section 323.25, sections 323.65 to 323.79, or sections 61 5721.01 to 5721.28 of the Revised Code, unless a tax certificate 62 respecting that property has been sold or assigned under section 63 5721.32 or 5721.33 of the Revised Code, or unless such taxes are 64 the subject of a valid delinquent tax contract under section 65 323.31 of the Revised Code for which the county treasurer has 66 not made certification to the county auditor that the delinquent 67 tax contract has become void.

The court shall levy, as costs in 68 the foreclosure proceedings instituted on the certification of 69 delinquency, the cost of an abstract or certificate of title to 70 the property described in the certification, if it is required 71 by the court, to be paid into the general fund of the county.

72 Sections 5721.01 to 5721.28 of the Revised Code do not prevent 73 the partial payment of such delinquent taxes, assessments, 74 interest, and penalty during the period the delinquency is being 75 Am.

55 Page136th 4G.A. As Passed by the House discharged in accordance with a delinquent tax contract under 76 section 323.31 of the Revised Code, but the partial payments may 77 be made and received as provided by law without prejudice to the 78 right of the state to institute foreclosure proceedings for any 79 amount then remaining unpaid, if the county treasurer certifies 80 to the county auditor that the delinquent tax contract has 81 become void.

82The Sectionsection 2.numbering of law of a general and permanent nature is complete and in conformity with the Revised Code.