HB 215: Prohibit property tax levies from taking effect in current year
The bill aims to improve the country's infrastructure by increasing funding for transportation projects, including roads, bridges, and public transportation systems. It also seeks to enhance the country's energy efficiency and reduce greenhouse gas emissions by promoting the use of renewable energy sources and increasing fuel efficiency standards. The bill includes provisions to support the development of advanced transportation technologies, such as high-speed rail and autonomous vehicles. Additionally, the bill includes measures to improve the country's cybersecurity and protect against cyber threats. The bill also includes provisions to support the development of the country's workforce and provide training and education programs to prepare workers for emerging technologies.<br>The bill aims to improve the country's education system by increasing funding for schools and implementing…
| Apr. 09, 2025 | Referred to committee: Ways and Means |
| Apr. 01, 2025 | Introduced |
As Introduced
136th General Assembly Regular Session H. B. No. 215 2025-2026 Representatives Jarrells, Stephens Cosponsors: Representatives Denson, Fischer, Mohamed, Upchurch, White, E.
To amend section 323.131 and to enact section 1
5705.17 of the Revised Code to prohibit most 2
property tax levies submitted at a general 3
election from taking effect in the current tax 4
year. 5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 323.131 be amended and section 6
5705.17 of the Revised Code be enacted to read as follows: 7
Sec. 323.131. (A) Each tax bill prepared and mailed or 8
delivered under section 323.13 of the Revised Code shall be in 9
the form and contain the information required by the tax 10
commissioner. The commissioner may prescribe different forms for 11
each county and may authorize the county auditor to make up tax 12
bills and tax receipts to be used by the county treasurer. For 13
any county in which the board of county commissioners has 14
granted a partial property tax exemption on homesteads under 15
section 323.158 of the Revised Code, the commissioner shall 16
require that the tax bills for those homesteads include a notice 17
of the amount of the tax reduction that results from the partial 18
exemption. In addition to the information required by the 19
commissioner, each tax bill shall contain the following 20
H. B. No. 215 Page 2 As Introduced
information: 21
(1) The taxes levied and the taxes charged and payable 22
against the property; 23
(2) The effective tax rate. The words "effective tax rate" 24
shall appear in boldface type. 25
(3) The following notices: 26
(a) "Notice: If the taxes are not paid within sixty days 27
from the date they are certified delinquent, the property is 28
subject to foreclosure for tax delinquency." Failure to provide 29
such notice has no effect upon the validity of any tax 30
foreclosure to which a property is subjected. 31
(b) "Notice: If the taxes charged against this parcel have 32
been reduced by the 2-1/2 per cent tax reduction for residences 33
occupied by the owner but the property is not a residence 34
occupied by the owner, the owner must notify the county 35
auditor's office not later than March 31 of the year following 36
the year for which the taxes are due. Failure to do so may 37
result in the owner being convicted of a fourth degree 38
misdemeanor, which is punishable by imprisonment up to 30 days, 39
a fine up to $\$250$ , or both, and in the owner having to repay the 40
amount by which the taxes were erroneously or illegally reduced, 41
plus any interest that may apply. 42
If the taxes charged against this parcel have not been 43
reduced by the 2-1/2 per cent tax reduction and the parcel 44
includes a residence occupied by the owner, the parcel may 45
qualify for the tax reduction. To obtain an application for the 46
tax reduction or further information, the owner may contact the 47
county auditor's office at (insert the address and 48
telephone number of the county auditor's office)." 49
H. B. No. 215 As Introduced
(4) For a tract or lot on the real property tax suspension 50
list under section 319.48 of the Revised Code, the following 51
notice: "Notice: The taxes shown due on this bill are for the 52
current year only. Delinquent taxes, penalties, and interest 53
also are due on this property. Contact the county treasurer to 54
learn the total amount due." 55
(5) On a bill for the tax year that includes the date of a 56
general election in which a qualifying property tax, as defined 57
in section 5705.17 of the Revised Code, is approved by electors, 58
the qualifying property taxes that will be included in the tax 59
bill for the following tax year and an estimate of the projected 60
first-year collections of those taxes, based on values on the 61
current tax list. 62
The tax bill shall not contain or be mailed or delivered 63
with any information or material that is not required by this 64
section or that is not authorized by section 321.45 of the 65
Revised Code or by the tax commissioner. 66
(B) If the property is residential rental property, the 67
tax bill shall contain a statement that the owner of the 68
residential rental property shall file with the county auditor 69
the information required under division (A) or (C) of section 70
5323.02 of the Revised Code. 71
(C) Each county auditor and treasurer shall post on their 72
respective web sites, or on the county's web site, the 73
percentage of property taxes charged by each taxing unit and, in 74
the case of the county as a taxing unit, the percentage of taxes 75
charged by the county for each of the county purposes for which 76
taxes are charged. 77
(D) As used in this section, "residential rental property"
H. B. No. 215 As Introduced
has the same meaning as in section 5323.01 of the Revised Code. 79
Sec. 5705.17. (A) As used in this section, "qualifying 80
property tax" means any property tax levied under the Revised 81
Code, except any of the following: 82
(1) A tax levied by a taxing unit that has been declared 83
to be in a state of fiscal caution, fiscal watch, or fiscal 84
emergency under section 118.022, 118.025, 118.04, 3316.03, or 85
3316.031 of the Revised Code; 86
(2) A tax to renew or to renew and decrease the rate of an 87
xisting tax; 88
(3) A tax levied under sections 5705.194 to 5709.197 of 89
he Revised Code. 90
(B) Notwithstanding any other section of the Revised Code 91
to the contrary, no qualifying property tax certified to 92
electors at a general election shall take effect beginning in 93
the current tax year, and no county board of elections shall 94
certify such a tax to appear on the ballot under section 5705.03 95
of the Revised Code or any other section of the Revised Code. 96
Section 2. That existing section 323.131 of the Revised 97
Code is hereby repealed. 98
Section 3. The amendment or enactment by this act of 99
sections 323.131 and 5705.17 of the Revised Code applies to 100
qualifying property taxes, as defined in section 5705.17 of the 101
evised Code, submitted at a general election held in the first 102
calendar year beginning after the effective date of this 103
ection, and for every following general election. 104