Ohio’s Senior Protection from Foreclosure Act: What Creditors and Judgment Holders Need to Know

Hook: If you rely on county property tax foreclosure to clear title or enforce a judgment, H.B. 443 changes the calculus — fast

Ohio’s proposed Senior Protection from Foreclosure Act (H.B. 443) would sharply limit county power to foreclose tax liens against certain senior homeowners. For creditors and judgment holders whose enforcement strategies count on tax‑foreclosure sales to extinguish liens or clear title, these restrictions will require operational changes, new timelines, and alternative enforcement playbooks.

Executive summary — what creditors must know now (2026)

Most important points first:

• H.B. 443 (proposed) bars counties from enforcing tax‑foreclosure sales against owner‑occupied homeowners age 65+ (and qualifying surviving spouses) where the home is valued under $750,000 and the owner is making a monthly payment toward outstanding taxes.
• The bill codifies protections many Ohio counties already provide informally; it does not eliminate the underlying tax lien or change basic lien priority between tax liens and other encumbrances in an obvious way — but it limits one enforcement method (county foreclosure).
• For judgment holders this means: don’t assume a county tax foreclosure will become your de‑facto method to clear subsequent liens or force a sale. You must confirm statutory language and county implementing rules as the bill advances and is adopted by counties in practice.
• Actionable immediate steps: audit your Ohio judgment portfolio, record or perfect judgment liens where possible, open county treasurer contacts, and plan alternative enforcement routes (writs of execution, garnishment, sheriff sales, receivership).

Context and why this matters in 2026

Following spiking property taxes and a high foreclosure rate in late 2025 — Ohio ranked sixth nationwide in foreclosure filings in October 2025 — lawmakers moved to shield older homeowners who face tax‑driven loss of their homes. Reps. David Thomas and Adam Mathews championed H.B. 443 to standardize protections some treasurers already provided through informal payment plans.

“The legislature took action on the unvoted property tax spikes in the 2025 sessions, but it is still important for us to address reforms on the foreclosure aspect of property taxes.” — Rep. David Thomas

From a collections perspective, these reforms are part of a 2025–2026 trend: states are increasingly balancing tax collection imperatives with protections for vulnerable homeowners. That trend will influence county policy, litigation risk, and the practical tools available to judgment holders.

How Ohio tax‑foreclosure worked (baseline) — and how H.B. 443 alters enforcement

Baseline mechanics (pre‑H.B. 443 typical model)

Traditionally, property tax liens are senior to most other encumbrances and counties can pursue foreclosure to collect unpaid taxes. The usual steps creditors monitored:

• Delinquency and statutory notice periods administered by the county treasurer.
• Tax lien accrual with penalties and interest; some counties offer installment plans informally.
• Where taxes remain unpaid, counties may initiate tax‑foreclosure actions and conduct sheriff or treasurer sales to recover fiscal loss — potentially wiping out junior liens and creating a path to clear title.

What H.B. 443 proposes to change

Under H.B. 443 the key change is a statutory bar on county enforcement of tax‑foreclosure sales against qualifying elderly, owner‑occupied homes — defined by age (65+), surviving spouse status, owner‑occupancy, a value cap ($750,000), and ongoing monthly payment toward owed taxes. Practically:

• Counties will no longer be able to initiate or complete a tax‑foreclosure sale for those covered properties while the protections apply.
• The tax lien remains on the record, but the county’s primary enforcement tool is removed for a defined cohort.
• Counties must adopt procedures to document and track qualified status and payment plans — making due diligence on county records more important than ever.

Immediate risks and consequences for creditors and judgment holders

Expect shifts across five operational areas:

1. Loss of a reliable way to extinguish junior liens. If the county can no longer foreclose and sell, junior liens may survive indefinitely as long as the protected homeowner complies with payment agreements.
2. Longer timelines to obtain possession or clear title. Enforcements that relied on county foreclosure timelines will need longer horizons; anticipation of multi‑year delay is prudent.
3. Increased need for alternative enforcement strategies. Creditors must diversify — sheriff sales under civil writs, garnishment, receivership, or litigation to partition or foreclose non‑tax encumbrances.
4. Heightened due diligence costs. Verifying owner age, occupancy, property value, and payment plan status at county treasurers will require administrative workflows and likely vendor or counsel assistance.
5. New compliance and reputational risk. Aggressive enforcement against protected homeowners risks litigation and bad publicity — counties and courts may view aggressive creditor tactics skeptically.

Action plan: What to do now (30/60/90 day checklist)

Use this prioritized, practical checklist to protect recoveries and adapt operations.

First 30 days — triage and preserve

• Run a portfolio scan to identify judgments tied to owner‑occupied properties in Ohio. Flag properties in counties with high senior populations.
• Record or confirm that judgment liens are perfected where applicable. Where recording is time‑limited, prioritize filings now.
• Open each county treasurer’s online account or contact the treasurer’s office to confirm whether the property is on a payment plan and whether the homeowner meets H.B. 443’s criteria.
• Put holds on enforcement steps that rely on county tax‑foreclosure sales until you confirm the property's status (to avoid wasted litigation costs).

Next 60 days — secure alternative enforcement options

• Engage local counsel to assess the viability of writs of execution, sheriff levy, or garnishment of bank accounts and wages for the debtor.
• Investigate non‑exempt assets for levy (vehicles, equipment, business receivables). Ohio has exemptions — map these with counsel.
• Where a creditor holds a mortgage or purchase‑money lien higher in priority, consider mortgage foreclosure options rather than relying on tax foreclosure.
• Consider negotiation leverage: propose structured settlements, short payment windows tied to tax arrearages, or stipulations that protect ongoing owner payments while preserving creditor remedies against the borrower.

90 days and ongoing — monitoring, litigation readiness, and policy engagement

• Set up county‑level alerts for changes to county treasurer policies and for H.B. 443 implementation rules; confirm whether counties publish lists of protected properties.
• Plan for judgment renewal and preservation: in Ohio, enforcement life and renewal windows vary — consult local counsel to avoid lien lapse.
• Where economically justified, prepare targeted litigation (e.g., appointment of a receiver for properties generating rental income or partition actions) to secure recovery.
• Engage with local county treasurers and associations to understand informal workarounds and to advocate for consistent notice to creditors when a property receives protected status.

Alternative enforcement tactics: a practical playbook

When county tax foreclosure is unavailable as a lever, creditors should prioritize the following remedies, each with practical notes:

1. Perfect and enforce judgment liens on real property

Recording a judgment lien remains a foundational step. Once recorded, move to levy on the real estate through a sheriff sale under a writ of execution. Practical points:

• Confirm whether the property is subject to statutory exemptions or homestead protections; owner‑occupied seniors often have heightened protections.
• Coordinate with local counsel about timing and notice requirements for sheriff sales to avoid procedural challenges.

2. Writs of execution and sheriff sales on non‑tax grounds

If you can show a money judgment, you can pursue standard levy and sale procedures for any non‑exempt attached property. Consider:

• Targeting business assets, investment properties, or undeclared second homes not covered by H.B. 443.
• Using expedited discovery to locate assets (bank accounts, personal property).

3. Garnishments and levies

Bank account garnishments and wage garnishments can produce quicker recoveries in many cases. Practical cautions:

• Garnishments are subject to exemptions and procedural rules; ensure compliance to avoid release and sanctions.
• Combine garnishment with asset restraint orders where permitted to avoid dissipation.

4. Receivership and partition actions

When a property produces income (rental unit, accessory dwelling), ask the court to appoint a receiver to collect rents and apply them to secured debts. Partition or partition by sale may be appropriate where co‑owners obstruct monetization.

5. Negotiation and structured workouts

For seniors who can make monthly tax payments, structured creditor workouts can preserve value while extracting recovery:

• Agree to monthly payments on the judgment tied to evidenced tax payment compliance.
• Insert acceleration clauses if tax payments lapse or property is transferred.

Due diligence checklist before deploying resources

Before litigating or paying for enforcement actions:

• Confirm owner age and surviving spouse status via public records and verified declaration at county treasurer office.
• Confirm owner‑occupancy and property valuation — county tax valuations and MLS comps will help.
• Request written confirmation from the county treasurer on payment plan status and whether the property is protected under H.B. 443 policies.
• Review the recorded chain of title for senior liens or trust instruments that might affect enforceability.

Risk management: litigation exposure and public policy

H.B. 443 is designed to protect a vulnerable cohort; creditors must weigh the value of aggressive enforcement against litigation, statutory defenses, and reputational risk. Practical recommendations:

• Document communications and provide transparent cure opportunities before filing aggressive enforcement actions.
• Anticipate potential legal challenges if you pursue remedies that could be characterized as harassment of protected homeowners.
• Work with local bar associations and county officials to stay updated as counties adopt procedures and forms to comply with the new law.

2026 trends and what to expect next

Policy and enforcement trends through 2026 point toward:

• Standardization of county practices: Many counties will formalize the informal payment plans they used in 2025; standardized forms and public registries of protected accounts are likely.
• Greater transparency obligations: Counties may be required to notify recorded lienholders when a property is granted protected status under H.B. 443 — watch rulemaking for timing and content of notices.
• Increased reliance on alternative enforcement tech: Creditors will accelerate use of automated asset discovery, real‑time lien monitoring, and integrated county data feeds to detect changes in property status.
• Potential legislative tweaks: As counties and creditors adapt, expect amendments clarifying interaction between tax lien priority and protected‑status enforcement limits.

Case study (hypothetical but practical)

Creditor A holds a $60,000 money judgment recorded in Franklin County against a homeowner with other unsecured debt. In 2026 the homeowner (age 76) enters a county tax payment plan and the treasurer places the property on a protected list under H.B. 443. Prior strategy: wait for county tax foreclosure to clear junior liens. New strategy implemented by Creditor A:

• Within 30 days, file an execution lien on non‑exempt investment property owned by the debtor (not owner‑occupied).
• File for post‑judgment discovery to identify bank accounts and rental income.
• Negotiate a structured repayment tied to the homeowner’s ability to make monthly tax payments, with an enforceable default clause allowing acceleration and recovery actions on non‑protected assets.

Result: Creditor A collects 55% of the judgment in 10 months without litigating a tax‑foreclosure dispute and preserves relationship‑based goodwill that enables further recovery.

Checklist for in‑house legal and collections teams

• Update enforcement playbooks to remove automatic reliance on tax foreclosure.
• Train county liaisons to confirm protected status and document treasurer confirmations.
• Budget for increased use of alternative remedies (garnishments, receiverships, expediated writs).
• Engage vendor partners for automated county treasurer monitoring and property‑level alerts.
• Adopt a soft‑touch approach when negotiating with qualifying seniors to reduce litigation exposure.

Final practical takeaways

• H.B. 443 changes enforcement, not necessarily lien priority. The tax lien may remain, but one primary enforcement tool — county foreclosure — is restricted for a class of properties.
• Act quickly to preserve remedies. Record or perfect judgment liens, run asset discovery, and prepare alternative enforcement strategies before protections become operative.
• Verify protected status directly with county treasurers. Don’t rely on assumptions — get written confirmation and update your case management system.
• Pivot to targeted remedies. Garnishments, levies on non‑exempt property, receiverships, and negotiated workouts will produce more predictable collections in many cases.
• Monitor legislation and county implementation in 2026. Expect rulemaking, varied county practices, and likely clarifications to the statute in the coming months.

Call to action

If you manage Ohio judgments or portfolios touching at‑risk residential property, now is the time to audit, update enforcement playbooks, and stand up county monitoring. Judgments.pro helps creditors and law firms adapt: from portfolio scans and county treasurer integrations to tailored enforcement strategies and litigation support. Contact our enforcement team to set up a portfolio risk assessment and get an implementation checklist tailored to your holdings.

Need immediate help? Get an audit of your Ohio judgments, a county‑by‑county risk map for H.B. 443 impact, and a 90‑day enforcement plan — reach out to start protecting recoveries in 2026.

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