HB 137: Permit tax authority to decline submitting certain levy to voters
The bill allows taxing authorities to decline to submit a requested library levy or general health district levy to voters if the estimated amount of money necessary to meet the expenses of the program will not be forthcoming. The board of health of a general health district must certify the fact of insufficiency to the board of county commissioners of the county in which the district is located. The board of county commissioners is hereby ordained to be a special taxing authority for the purposes of this section only. The board of county commissioners must declare by resolution that the amount of taxes which may be raised within the ten-mill limitation will be insufficient to provide an adequate amount for the necessary requirements of the district within the county. The resolution must specify the amount of increase in rate which it is necessary to levy and the number of years during…
| Oct. 29, 2025 | Reported - Amended: Local Government |
| Mar. 05, 2025 | Referred to committee: Local Government |
| Feb. 25, 2025 | Introduced |
As Reported by the House Local Government Committee
136th General Assembly
Regular Session
Am. H. B. No. 137
2025-2026
Representative Lorenz
Cosponsor: Representative King
To amend sections 3709.29 and 5705.23 of the 1
Revised Code to authorize a taxing authority to 2
decline to submit a requested library levy or 3
general health district levy to voters.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1.
That sections 3709.29 and 5705.23 of the 5
Revised Code be amended to read as follows:
Sec. 3709.29.
If the estimated amount of money necessary
to meet the expenses of a general health district program will
not be forthcoming to the board of health of such district out
of the district health fund because the taxes within the ten-
mill limitation will be insufficient, the board of health shall
certify the fact of such insufficiency to the board of county
commissioners of the county in which such district is located.
Such board of county commissioners is hereby ordained to be a
special taxing authority for the purposes of this section only,
and, notwithstanding any other law to the contrary, the board of
county commissioners of any county in which a general health
district is located is the taxing authority for such special
levy outside the ten-mill limitation. The board of county
commissioners shall-may thereupon, in the year preceding that in
which such health program will be effective, by vote of two- .....
thirds of all the members of that body, declare by resolution .....
that the amount of taxes which may be raised within the ten-mill .....
limitation will be insufficient to provide an adequate amount .....
for the necessary requirements of such district within the .....
county, and that it is necessary to levy a tax in excess of such .....
limitation in order to provide the board of health with .....
sufficient funds to carry out such health program. Such .....
resolution shall be filed with the board of elections not later .....
than four p.m. of the ninetieth day before the day of election. .....
Such resolution shall specify the amount of increase in .....
rate which it is necessary to levy and the number of years .....
during which such increase shall be in effect, which shall not .....
be for a longer period than ten years. .....
The resolution shall conform to section 5705.191 of the .....
Revised Code and be certified and submitted in the manner .....
provided in section 5705.25 of the Revised Code, provided that .....
the proposal shall be placed on the ballot at the next primary .....
or general election occurring more than ninety days after the .....
resolution is filed with the board of elections.
Sec. 5705.23.
The board of library trustees of any county,
municipal corporation, school district, or township public
library by a vote of two-thirds of all its members may at any
time declare by resolution that the amount of taxes which may be
raised within the ten-mill limitation by levies on the current
tax duplicate will be insufficient to provide an adequate amount
for the necessary requirements of the public library, that it is
necessary to levy a tax in excess of such limitation for current
expenses of the public library or for the construction of any
specific permanent improvement or class of improvements which
the board of library trustees is authorized to make or acquire and which could be included in a single issue of bonds, and that the question of such additional tax levy shall be submitted by to the taxing authority of the political subdivision to whose jurisdiction the board is subject, regardless of whether the territory of the library is the same as the territory of that political subdivision. After receiving such a resolution, the taxing authority may submit the question to the electors of the subdivision, or, in the case of a qualifying library levy, to the electors residing within the boundaries of the library district, on the day specified by division (E) of section 3501.01 of the Revised Code for the holding of a primary election or at an election on another day to be specified in the resolution. No more than two elections shall may be held under authority of this section in any one calendar year. Such resolution shall conform to section 5705.19 of the Revised Code, except that the tax levy may be in effect for any specified number of years or for a continuing period of time, as set forth in the resolution, and the resolution shall specify the date of holding the election, which shall not be earlier than ninety days after the adoption and certification of the resolution to the taxing authority of the political subdivision to whose jurisdiction the board is subject, and which shall be consistent with the requirements of section 3501.01 of the Revised Code. The resolution shall not include a levy on the current tax list and duplicate unless the election is to be held at or prior to the first Tuesday after the first Monday in November of the current tax year.
Upon receipt of the resolution, the taxing authority of the political subdivision to whose jurisdiction the board is subject shall may adopt a resolution providing for the
submission of such additional tax levy to the electors of the
subdivision, or, in the case of a qualifying library levy, to
the electors residing within the boundaries of the library
district on the date specified in the resolution of the board of
library trustees. The-A resolution, if adopted by the taxing
authority shall otherwise conform to the resolution certified to
it by the board. The resolution of the taxing authority shall be
certified to the board of elections of the proper county not
less than ninety days before the date of such election. Such
resolution shall go into immediate effect upon its passage, and
no publication of the resolution shall be necessary other than
that provided in the notice of election. Section 5705.25 of the
Revised Code shall govern the arrangements for the submission of
such question and other matters concerning the election, to
which that section refers, except that such election shall be
held on the date specified in the resolution. If a majority of
the electors voting on the question so submitted in an election
vote in favor of such levy, the taxing authority may forthwith
make the necessary levy within the subdivision or, in the case
of a qualifying library levy, within the boundaries of the
library district at the additional rate in excess of the ten-
mill limitation on the tax list, for the purpose stated in such
resolutions. Such tax levy shall be included in the next annual
tax budget that is certified to the county budget commission.
The proceeds of any library levy in excess of the ten-mill
limitation shall be used for purposes of the board in accordance
with the law applicable to the board.
After the approval of a levy on the current tax list and
duplicate to provide an increase in current expenses, and prior
to the time when the first tax collection from such levy can be
made, the taxing authority at the request of the board of
As Reported by the House Local Government Committee
library trustees may anticipate a fraction of the proceeds of ..... 113
such levy and issue anticipation notes in an amount not ..... 114
exceeding fifty per cent of the total estimated proceeds of the ..... 115
levy to be collected during the first year of the levy. ..... 116
After the approval of a levy to provide revenues for the ..... 117
construction or acquisition of any specific permanent ..... 118
improvement or class of improvements, the taxing authority at ..... 119
the request of the board of library trustees may anticipate a ..... 120
fraction of the proceeds of such levy and issue anticipation ..... 121
notes in a principal amount not exceeding fifty per cent of the ..... 122
total estimated proceeds of the levy to be collected in each ..... 123
year over a period of ten years after the issuance of such ..... 124
notes. ..... 125
The notes shall be issued as provided in section 133.24 of ..... 126
the Revised Code, shall have principal payments during each year ..... 127
after the year of their issuance over a period not to exceed ten ..... 128
years, and may have a principal payment in the year of their ..... 129
issuance. ..... 130
Any levy approved by the electors of a library district ..... 131
shall be made within the library district only. ..... 132
Section 2.
That existing sections 3709.29 and 5705.23 of ..... 133
the Revised Code are hereby repealed. ..... 134
Section 3.
The amendment by this act of section 3709.29 of ..... 135
the Revised Code applies to certifications to a board of county ..... 136
commissioners under that section made on or after the effective ..... 137
date of this section. ..... 138
The amendment by this act of section 5705.23 of the ..... 139
Revised Code applies to resolutions adopted by a board of ..... 140
library trustees and certified to a taxing authority under that ..... 141
section on or after the effective date of this section.
Am. H. B. No. 137
As Reported by the House Local Government Committee