Require certain property fees be allocated for housing purposes

This bill allows Ohio counties to impose a new transfer tax on the sale of real estate and manufactured homes to generate revenue for local housing initiatives. Counties must hold public hearings before adopting this tax, which would be paid by the seller at the time of the property transfer. The collected funds would first cover administrative costs, with the remainder split between the county's general fund and a dedicated housing fund. Money in the housing fund must be used for specific programs such as low-income housing, first-time home buyer assistance, disability housing, or transition housing.