HB 28: Eliminate the authority to levy replacement property tax levies

As Reported by the House Ways and Means Committee

136th General Assembly Regular Session H. B. No. 28 2025-2026 Representatives Mathews, A., Hall, T. Cosponsors: Representatives Williams, Gross, Fischer, Johnson, Teska, King, Thomas, D., Dean, John, Workman, Roemer, Click, Demetriou

A B I L L

To amend sections 319.301, 319.302, 523.06, 1
1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 2
5705.03, 5705.218, 5705.2111, 5705.221, 3
5705.233, 5705.261, and 5705.412 and to repeal 4
section 5705.192 of the Revised Code to 5
eliminate the authority to levy replacement 6
property tax levies. 7

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

Section 1. That sections 319.301, 319.302, 523.06, 8
1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 9
5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 of the 10
Revised Code be amended to read as follows: 11
Sec. 319.301. (A) The reductions required by division (D) 12
of this section do not apply to any of the following: 13
(1) Taxes levied at whatever rate is required to produce a 14
specified amount of tax money, including a tax levied under 15
section 5705.199 or 5748.09 of the Revised Code, or an amount to 16
pay debt charges; 17

H. B. No. 28 As Reported by the House Ways and Means Committee

(2) Taxes levied within the one per cent limitation 18
imposed by Section 2 of Article XII, Ohio Constitution; 19
(3) Taxes provided for by the charter of a municipal 20
corporation. 21
(B) As used in this section: 22
(1) "Real property" includes real property owned by a 23
railroad. 24
(2) "Carryover property" means all real property on the 25
current year's tax list except: 26
(a) Land and improvements that were not taxed by the 27
district in both the preceding year and the current year; 28
(b) Land and improvements that were not in the same class 29
n both the preceding year and the current year. 30
(3) "Effective tax rate" means with respect to each class 31
of property: 32
(a) The sum of the total taxes that would have been 33
charged and payable for current expenses against real property 34
in that class if each of the district's taxes were reduced for 35
the current year under division (D)(1) of this section without 36
regard to the application of division (E)(3) of this section 37
divided by 38
(b) The taxable value of all real property in that class. 39
(4) "Taxes charged and payable" means the taxes charged 40
and payable prior to any reduction required by section 319.302 41
of the Revised Code. 42
(C) The tax commissioner shall make the determinations 43
required by this section each year, without regard to whether a 44

H. B. No. 28 As Reported by the House Ways and Means Committee

taxing district has territory in a county to which section 45
5715.24 of the Revised Code applies for that year. Separate 46
determinations shall be made for each of the two classes 47
established pursuant to section 5713.041 of the Revised Code. 48
(D) With respect to each tax authorized to be levied by 49
each taxing district, the tax commissioner, annually, shall do 50
both of the following: 51
(1) Determine by what percentage, if any, the sums levied 52
by such tax against the carryover property in each class would 53
have to be reduced for the tax to levy the same number of 54
dollars against such property in that class in the current year 55
as were charged against such property by such tax in the 56
preceding year subsequent to the reduction made under this 57
section but before the reduction made under section 319.302 of 58
the Revised Code. In the case of a tax levied for the first time 59
that is not a renewal of an existing tax, the commissioner shall 60
determine by what percentage the sums that would otherwise be 61
levied by such tax against carryover property in each class 62
would have to be reduced to equal the amount that would have 63
been levied if the full rate thereof had been imposed against 64
the total taxable value of such property in the preceding tax 65
year. A tax or portion of a tax that is designated a replacement 66
levy under section 5705.192 of the Revised Code is not a renewal 67
of an existing tax for purposes of this division. 68
(2) Certify each percentage determined in division (D)(1) 69
of this section, as adjusted under division (E) of this section, 70
and the class of property to which that percentage applies to 71
the auditor of each county in which the district has territory. 72
The auditor, after complying with section 319.30 of the Revised 73
Code, shall reduce the sum to be levied by such tax against each 74

H. B. No. 28 As Reported by the House Ways and Means Committee

parcel of real property in the district by the percentage so 75
certified for its class. Certification shall be made by the 76
first day of September except in the case of a tax levied for 77
the first time, in which case certification shall be made within 78
fifteen days of the date the county auditor submits the 79
information necessary to make the required determination. 80
(E)(1) As used in division (E)(2) of this section, "pre- 81
1982 joint vocational taxes" means, with respect to a class of 82
property, the difference between the following amounts: 83
(a) The taxes charged and payable in tax year 1981 against 84
the property in that class for the current expenses of the joint 85
vocational school district of which the school district is a 86
part after making all reductions under this section; 87
(b) Two-tenths of one per cent of the taxable value of all 88
real property in that class. 89
If the amount in division (E)(1)(b) of this section 90
exceeds the amount in division (E)(1)(a) of this section, the 91
pre-1982 joint vocational taxes shall be zero. 92
As used in divisions (E)(2) and (3) of this section, 93
"taxes charged and payable" has the same meaning as in division 94
(B)(4) of this section and excludes any tax charged and payable 95
in 1985 or thereafter under sections 5705.194 to 5705.197 or 96
section 5705.199, 5705.213, 5705.219, or 5748.09 of the Revised 97
Code. 98
(2) If in the case of a school district other than a joint 99
vocational or cooperative education school district any 100
percentage required to be used in division (D)(2) of this 101
section for either class of property could cause the total taxes 102
charged and payable for current expenses to be less than two per 103

H. B. No. 28 As Reported by the House Ways and Means Committee

cent of the taxable value of all real property in that class 104
that is subject to taxation by the district, the commissioner 105
shall determine what percentages would cause the district's 106
total taxes charged and payable for current expenses against 107
that class, after all reductions that would otherwise be made 108
under this section, to equal, when combined with the pre-1982 109
joint vocational taxes against that class, the lesser of the 110
following: 111
(a) The sum of the rates at which those taxes are 112
authorized to be levied; 113
(b) Two per cent of the taxable value of the property in 114
that class. The auditor shall use such percentages in making the 115
reduction required by this section for that class. 116
(3) If in the case of a joint vocational school district 117
any percentage required to be used in division (D)(2) of this 118
section for either class of property could cause the total taxes 119
charged and payable for current expenses for that class to be 120
less than two-tenths of one per cent of the taxable value of 121
that class, the commissioner shall determine what percentages 122
would cause the district's total taxes charged and payable for 123
current expenses for that class, after all reductions that would 124
otherwise be made under this section, to equal that amount. The 125
auditor shall use such percentages in making the reductions 126
required by this section for that class. 127
(F) No reduction shall be made under this section in the 128

rate at which any tax is levied. 129

(G) The commissioner may order a county auditor to furnish 130
any information the commissioner needs to make the 131
determinations required under division (D) or (E) of this 132

H. B. No. 28 As Reported by the House Ways and Means Committee

section, and the auditor shall supply the information in the 133
form and by the date specified in the order. If the auditor 134
fails to comply with an order issued under this division, except 135
for good cause as determined by the commissioner, the 136
commissioner shall withhold from such county or taxing district 137
therein fifty per cent of state revenues to local governments 138
pursuant to section 5747.50 of the Revised Code or shall direct 139
the department of education and workforce to withhold therefrom 140
fifty per cent of state revenues to school districts pursuant to 141
Chapter 3317. of the Revised Code. The commissioner shall 142
withhold the distribution of such revenues until the county 143
auditor has complied with this division, and the department 144
shall withhold the distribution of such revenues until the 145
commissioner has notified the department that the county auditor 146
has complied with this division. 147
(H) If the commissioner is unable to certify a tax 148
reduction factor for either class of property in a taxing 149
district located in more than one county by the last day of 150
November because information required under division (G) of this 151
section is unavailable, the commissioner may compute and certify 152
an estimated tax reduction factor for that district for that 153
class. The estimated factor shall be based upon an estimate of 154
the unavailable information. Upon receipt of the actual 155
information for a taxing district that received an estimated tax 156
reduction factor, the commissioner shall compute the actual tax 157
reduction factor and use that factor to compute the taxes that 158
should have been charged and payable against each parcel of 159
property for the year for which the estimated reduction factor 160
was used. The amount by which the estimated factor resulted in 161
an overpayment or underpayment in taxes on any parcel shall be 162
added to or subtracted from the amount due on that parcel in the 163

H. B. No. 28 As Reported by the House Ways and Means Committee

ensuing tax year. 164

A percentage or a tax reduction factor determined or 165
computed by the commissioner under this section shall be used 166
solely for the purpose of reducing the sums to be levied by the 167
tax to which it applies for the year for which it was determined 168
or computed. It shall not be used in making any tax computations 169
for any ensuing tax year. 170
(I) In making the determinations under division (D)(1) of 171
this section, the tax commissioner shall take account of changes 172
in the taxable value of carryover property resulting from 173
complaints filed under section 5715.19 of the Revised Code for 174
determinations made for the tax year in which such changes are 175
reported to the commissioner. Such changes shall be reported to 176
the commissioner on the first abstract of real property filed 177
with the commissioner under section 5715.23 of the Revised Code 178
following the date on which the complaint is finally determined 179
by the board of revision or by a court or other authority with 180
jurisdiction on appeal. The tax commissioner shall account for 181
such changes in making the determinations only for the tax year 182
in which the change in valuation is reported. Such a valuation 183
change shall not be used to recompute the percentages determined 184
under division (D)(1) of this section for any prior tax year. 185
Sec. 319.302. (A)(1) Real property that is not intended 186
primarily for use in a business activity shall qualify for a 187
partial exemption from real property taxation. For purposes of 188
this partial exemption, "business activity" includes all uses of 189
real property, except farming; leasing property for farming; 190
occupying or holding property improved with single-family, two- 191
family, or three-family dwellings; leasing property improved 192
with single-family, two-family, or three-family dwellings; or 193

H. B. No. 28 As Reported by the House Ways and Means Committee

holding vacant land that the county auditor determines will be 194
used for farming or to develop single-family, two-family, or 195
three-family dwellings. For purposes of this partial exemption, 196
"farming" does not include land used for the commercial 197
production of timber that is receiving the tax benefit under 198
section 5713.23 or 5713.31 of the Revised Code and all 199
improvements connected with such commercial production of 200
timber. 201
(2) Each year, the county auditor shall review each parcel 202
of real property to determine whether it qualifies for the 203
partial exemption provided for by this section as of the first 204
day of January of the current tax year. 205
(B) After complying with section 319.301 of the Revised 206
Code, the county auditor shall reduce the remaining sums to be 207
levied by qualifying levies against each parcel of real property 208
that is listed on the general tax list and duplicate of real and 209
public utility property for the current tax year and that 210
qualifies for partial exemption under division (A) of this 211
section, and against each manufactured and mobile home that is 212
taxed pursuant to division (D)(2) of section 4503.06 of the 213
Revised Code and that is on the manufactured home tax list for 214
the current tax year, by ten per cent, to provide a partial 215
exemption for that parcel or home. For the purposes of this 216
division: 217
(1) "Qualifying levy" means a levy approved at an election 218
held before September 29, 2013; a levy within the ten-mill 219
limitation; a levy provided for by the charter of a municipal 220
corporation that was levied on the tax list for tax year 2013; a 221
subsequent renewal of any such levy; or a subsequent substitute 222
for such a levy under section 5705.199 of the Revised Code. 223

H. B. No. 28 As Reported by the House Ways and Means Committee

(2) "Qualifying levy" does not include any replacement 224
imposed under section 5705.192 of the Revised Code, as it 225
existed before the effective date of this amendment, of any levy 226
described in division (B)(1) of this section. 227
(C) Except as otherwise provided in sections 323.152, 228
323.158, 323.16, 505.06, and 715.263 of the Revised Code, the 229
amount of the taxes remaining after any such reduction shall be 230
the real and public utility property taxes charged and payable 231
on each parcel of real property, including property that does 232
not qualify for partial exemption under division (A) of this 233
section, and the manufactured home tax charged and payable on 234
each manufactured or mobile home, and shall be the amounts 235
certified to the county treasurer for collection. Upon receipt 236
of the real and public utility property tax duplicate, the 237
treasurer shall certify to the tax commissioner the total amount 238
by which the real property taxes were reduced under this 239
section, as shown on the duplicate. Such reduction shall not 240
directly or indirectly affect the determination of the principal 241
amount of notes that may be issued in anticipation of any tax 242
levies or the amount of bonds or notes for any planned 243
improvements. If after application of sections 5705.31 and 244
5705.32 of the Revised Code and other applicable provisions of 245
law, including divisions (F) and (I) of section 321.24 of the 246
Revised Code, there would be insufficient funds for payment of 247
debt charges on bonds or notes payable from taxes reduced by 248
this section, the reduction of taxes provided for in this 249
section shall be adjusted to the extent necessary to provide 250
funds from such taxes. 251
(D) The tax commissioner may adopt rules governing the 252
administration of the partial exemption provided for by this 253
section. 254

H. B. No. 28 As Reported by the House Ways and Means Committee

(E) The determination of whether property qualifies for 255
partial exemption under division (A) of this section is solely 256
for the purpose of allowing the partial exemption under division 257
(B) of this section. 258
Sec. 523.06. If a merger agreement is entered into as 259
required by section 523.04 of the Revised Code, this section 260
does not apply. If a merger agreement is not entered into under 261
section 523.04 of the Revised Code, the merger agreement shall 262
contain all of the terms and conditions specified in this 263
section. If a partial merger agreement is entered into under 264
section 523.04 of the Revised Code, this section applies only to 265
the extent any term or condition that is required by section 266
523.04 of the Revised Code to be addressed in the merger 267
agreement is not addressed therein. 268
(A) All members of each board of township trustees shall 271
serve as board members of the new township. At the first general 272
election for township officers occurring not less than ninety 273
days after a merger is approved, the electors of the new 274
township shall elect three township trustees with staggered 275
terms of office. The first terms of office following the 276
election shall be modified to an even number of years not to 277
exceed four to allow subsequent elections for the office to be 278
held in the same year as other township officers. 279
(B) The township fiscal officer of the largest township, 280
by population, shall be the township fiscal officer for the new 281
township. At the first general election for township officers 282
occurring not less than ninety days after the merger, the 283
electors shall elect a township fiscal officer, whose first term 284

H. B. No. 28 As Reported by the House Ways and Means Committee

of office shall be modified to an even number of years not to 2
exceed four to allow subsequent elections for that office to be 2
held in the same year as other township fiscal officers. 2

(C) Voted property tax levies shall remain in effect for the parcels of real property to which they applied prior to the merger, and the merger shall not affect the proceeds of a tax levy pledged for the retirement of any debt obligation. Upon expiration of a property tax levy, the levy may only be replaced or renewed by vote of the electors in the manner provided by law, to apply to real property within the boundaries of the new township. If the millage levied inside the ten-mill limitation of each township merged is different, the board of township trustees of the new township shall immediately equalize the millage for the entire new township.

(D) For purposes of the retirement of all debt obligations of each township merged, the township fiscal officer shall continue to track parcels of real property and the tax revenue generated on those parcels by the tax districts that were in place prior to the merger, and shall provide that information on an annual basis to the board of township trustees of the new township. Debt obligations that existed at the time of the merger shall be retired from the revenue generated from the parcels of real property that made up the township that incurred the debt before the merger.

(E)(1) With respect to any agreement entered into under 309
Chapter 4117. of the Revised Code that covers any of the 310
employees of the townships merged under this chapter, the state 311
employment relations board, within one hundred twenty days after 312
the date the merger is approved, shall designate the appropriate 313
bargaining units for the employees of the new township in 314

H. B. No. 28 As Reported by the House Ways and Means Committee

accordance with section 4117.06 of the Revised Code. Notwithstanding the recognition procedures prescribed in section 4117.05 and division (A) of section 4117.07 of the Revised Code, the board shall conduct a representation election with respect to each bargaining unit designated under this division in accordance with divisions (B) and (C) of section 4117.07 of the Revised Code. If an exclusive representative is selected through this election, the exclusive representative shall negotiate and enter into an agreement with the new township in accordance with Chapter 4117. of the Revised Code. Until the parties reach an agreement, any agreement in effect on the date of the merger shall apply to the employees that were in the bargaining unit that is covered by the agreement. An agreement in existence on the date of the merger is terminated on the effective date of an agreement negotiated under this division.

(2) If an exclusive representative is not selected, any agreement in effect on the date of the merger shall apply to the employees that were in the bargaining unit that is covered by the agreement and shall expire on its terms.

(3) Each agreement entered into under Chapter 4117. of the 334
Revised Code on or after the effective date of this section 335
September 29, 2011, involving a new township shall contain a 336
provision regarding the designation of an exclusive 337
representative and bargaining units for the new township as 338
described in division (E) of this section. 339
(4) In addition to the laws listed in division (A) of 340
section 4117.10 of the Revised Code that prevail over 341
conflicting agreements between employee organizations and public 342
employers, division (E) of this section prevails over any 343
conflicting provisions of agreements between employee 344

H. B. No. 28 As Reported by the House Ways and Means Committee

organizations and public employers that are entered into on or 345
after the effective date of this section September 29, 2011, 346
pursuant to Chapter 4117. of the Revised Code. 347
(5) As used in division (E) of this section, "employee 348
organization" and "exclusive representative" have the same 349
meanings as in section 4117.01 of the Revised Code. 350
(F)(1) If the boundaries of the new township are not 351
coextensive with a special purpose district, the new township 352
shall remain in the existing special purpose district as a 353
successor to the original township, unless the special purpose 354
district is dissolved. The board of township trustees of the new 355
township may place a question on the ballot at the next general 356
election held after the merger to conform the boundaries, 357
dissolve the special purpose district, or absorb the special 358
purpose district into the new township on the terms specified in 359
the resolution that places the question on the ballot for 360
approval of the electors of the new township. 361
(2) As used in division (F) of this section, "special 362
purpose district" means any geographic or political jurisdiction 363
that is created under law by a township merged. 364
(G) Zoning codes that existed at the time of the merger 365
shall remain in effect after the merger, and the townships that 366
existed before the merger shall be treated as administrative 367
districts within the new township for the purposes of zoning. 368
Sec. 1545.21. (A) The board of park commissioners, by 369
resolution, may submit to the electors of the park district the 370
question of levying taxes for the use of the district. The 371
resolution shall declare the necessity of levying such taxes, 372
shall specify the purpose for which such taxes shall be used, 373

H. B. No. 28 As Reported by the House Ways and Means Committee

the annual rate proposed, and the number of consecutive years 374
the rate shall be levied. Such resolution shall be forthwith 375
certified to the board of elections in each county in which any 376
part of such district is located, not later than the ninetieth 377
day before the day of the election, and the question of the levy 378
of taxes as provided in such resolution shall be submitted to 379
the electors of the district at a special election to be held on 380
whichever of the following occurs first: 381
(1) The day of the next general election; 382
(2) The first Tuesday after the first Monday in May in any 383
calendar year, except that if a presidential primary election is 384
held in that calendar year, then the day of that election. 385

A resolution to renew, renew and increase, or renew and decrease any existing levy shall not be placed on the ballot unless the question is submitted at the general election held during the last year the tax to be renewed may be extended on the tax list, or at any election described in division (A)(1) or (2) of this section in the ensuing year. Such a resolution may specify that the renewal, increase, or decrease of the existing levy shall be extended on the tax list for the tax year specified in the resolution, which may be the last year the existing levy may be extended on the list for the ensuing year. If the renewal, increase, or decrease is to be extended on the tax list for the last tax year the existing levy would otherwise be extended, the existing levy shall not be extended on the tax list for that last year unless the question of the renewal, increase, or decrease is not approved by a majority of electors voting on the question, in which case the existing levy shall be extended on the tax list for that last year.

Except as otherwise prescribed in division (B) of this

H. B. No. 28 As Reported by the House Ways and Means Committee

section, the ballot shall set forth the purpose for which the taxes shall be levied, the levy's estimated annual collections, the annual rate of levy, expressed in mills for each dollar of taxable value and in dollars for each one hundred thousand dollars of the county auditor's appraised value, and the number of years of such levy. If the tax is to be placed on the current tax list, the form of the ballot shall state that the tax will be levied in the current tax year and shall indicate the first calendar year the tax will be due.

(B)(1) (B) If the resolution of the board of park commissioners provides that an existing levy will be renewed, increased, or decreased upon the passage of the ballot question, the form of the ballot shall be the same as prescribed for such levies in divisions (B) and (C) of section 5705.25 of the Revised Code.

(2) If the resolution of the board of park commissioners provides that an existing levy will be canceled upon the passage of the new levy, the board shall request that the county auditor, in addition to the information the auditor is required to certify under section 5705.03 of the Revised Code, certify the estimated effective rate of the existing levy. In such an instance, the ballot must include a statement that: "an existing levy of mills (stating the original levy millage) for each \$1 of taxable value, which amounts to \$___ (estimated effective rate) for each \$100,000 of the county auditor's appraised value, having — years remaining, will be canceled and replaced upon the passage of this levy." In such case, the ballot may refer to the new levy as a "replacement levy" if the new millage does not exceed the original millage of the levy being canceled or as a "replacement and additional levy" if the new millage exceeds the original millage of the levy being canceled.

H. B. No. 28 As Reported by the House Ways and Means Committee

(C) If a majority of the electors voting upon the question 435
of such levy vote in favor thereof, such taxes shall be levied 436
and shall be in addition to the taxes authorized by section 437
1545.20 of the Revised Code, and all other taxes authorized by 438
law. The rate submitted to the electors at any one time shall 439
not exceed two mills annually upon each dollar of taxable value 440
unless the purpose of the levy includes providing operating 441
revenues for one of Ohio's major metropolitan zoos, as defined 442
in section 4503.74 of the Revised Code, in which case the rate 443
shall not exceed three mills annually upon each dollar of 444
taxable value. When a tax levy has been authorized as provided 445
in this section or in section 1545.041 of the Revised Code, the 446
board of park commissioners may issue bonds pursuant to section 447
133.24 of the Revised Code in anticipation of the collection of 448
such levy, provided that such bonds shall be issued only for the 449
purpose of acquiring and improving lands. Such levy, when 450
collected, shall be applied in payment of the bonds so issued 451
and the interest thereon. The amount of bonds so issued and 452
outstanding at any time shall not exceed one per cent of the 453
total taxable value in such district. Such bonds shall bear 454
interest at a rate not to exceed the rate determined as provided 455
in section 9.95 of the Revised Code. 456
(D) As used in this section, "the county auditor's 457
appraised value" and "estimated effective rate" have the same 458
meanings as in section 5705.01 of the Revised Code. 459
Sec. 3316.041. (A) Notwithstanding any provision of 460
Chapter 133. or sections 3313.483 to 3313.4810 of the Revised 461
Code, and subject to the approval of the director of education 462
and workforce, a school district that is in a state of fiscal 463
watch declared under section 3316.03 of the Revised Code may 464
restructure or refinance loans obtained or in the process of 465

H. B. No. 28 As Reported by the House Ways and Means Committee

cained under section 3313.483 of the Revised Code if all		466
llowing requirements are met:		467
	The operating deficit certified for the school	468
	for the current or preceding fiscal year under section	469
	of the Revised Code exceeds fifteen per cent of the	470
	s general revenue fund for the fiscal year preceding	471
	for which the certification of the operating deficit is	472
		473
	The school district voters have, during the period of	474
al watch, approved the levy of a tax under section		475
	718.10， 5705.194， 5705.21， 5748.02, 0r 5748.09 of the	476
Code that is not a renewal or replaeementlevy， or a		477
	er section 5705.199 of the Revised Code， and that will	478
lew operating revenue.		479
The board of education of the school district has		480
or amended the financial plan required by section		481
	of the Revised Code to reflect the restructured or	482
	ed loans, and sets forth the means by which the district	483
	ng projected operating revenues and expenditures， and	484
	d debt service obligations, into balance for the life of	485
loan.		486
	Subject to the approval of the director, the school	487
	may issue securities to evidence the restructuring or	488
	ing authorized by this section. Such securities may	489
	le original period for repayment not to exceed ten	490
	nd may alter the frequency and amount of repayments,	491
	or other financing charges, and other terms or	492
	cs under which the loans were originally contracted,	493
	the loans received under sections 3313.483 of the	494
	Code are repaid from funds the district would otherwise
		495

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receive under Chapter 3317. of the Revised Code, as required 496
under division (E)(3) of section 3313.483 of the Revised Code. 497
Securities issued for the purpose of restructuring or 498
refinancing under this section shall be repaid in equal payments 499
and at equal intervals over the term of the debt and are not 500
eligible to be included in any subsequent proposal to 501
restructure or refinance. 502
(C) Unless the district is declared to be in a state of 503
fiscal emergency under division (D) of section 3316.04 of the 504
Revised Code, a school district shall remain in a state of 505
fiscal watch for the duration of the repayment period of any 506
loan restructured or refinanced under this section. 507
Sec. 3316.06. (A) Within one hundred twenty days after the 508
first meeting of a school district financial planning and 509
supervision commission, the commission shall adopt a financial 510
recovery plan regarding the school district for which the 511
commission was created. During the formulation of the plan, the 512
commission shall seek appropriate input from the school district 513
board and from the community. This plan shall contain the 514
following: 515
(1) Actions to be taken to: 516
(a) Eliminate all fiscal emergency conditions declared to 517
exist pursuant to division (B) of section 3316.03 of the Revised 518
Code; 519
(b) Satisfy any judgments, past-due accounts payable, and 520
all past-due and payable payroll and fringe benefits; 521
(c) Eliminate the deficits in all deficit funds, except 522
that any prior year deficits in the capital and maintenance fund 523
established pursuant to section 3315.18 of the Revised Code 524

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shall be forgiven; 525
(d) Restore to special funds any moneys from such funds 526
that were used for purposes not within the purposes of such 527
funds, or borrowed from such funds by the purchase of debt 528
obligations of the school district with the moneys of such 529
funds, or missing from the special funds and not accounted for, 530
if any; 531
(e) Balance the budget, avoid future deficits in any 532
funds, and maintain on a current basis payments of payroll, 533
fringe benefits, and all accounts; 534
(f) Avoid any fiscal emergency condition in the future; 535
(g) Restore the ability of the school district to market 536
long-term general obligation bonds under provisions of law 537
applicable to school districts generally. 538
(2) The management structure that will enable the school 539
district to take the actions enumerated in division (A)(1) of 540
this section. The plan shall specify the level of fiscal and 541
management control that the commission will exercise within the 542
school district during the period of fiscal emergency, and shall 543
enumerate respectively, the powers and duties of the commission 544
and the powers and duties of the school board during that 545
period. The commission may elect to assume any of the powers and 546
duties of the school board it considers necessary, including all 547
powers related to personnel, curriculum, and legal issues in 548
order to successfully implement the actions described in 549
division (A)(1) of this section. 550
551

(3) The target dates for the commencement, progress upon, and completion of the actions enumerated in division (A)(1) of 552 this section and a reasonable period of time expected to be 553

H. B. No. 28 As Reported by the House Ways and Means Committee

required to implement the plan. The commission shall prepare a 554
reasonable time schedule for progress toward and achievement of 555
the requirements for the plan, and the plan shall be consistent 556
with that time schedule. 557
(4) The amount and purpose of any issue of debt 558
obligations that will be issued, together with assurances that 559
any such debt obligations that will be issued will not exceed 560
debt limits supported by appropriate certifications by the 561
fiscal officer of the school district and the county auditor. If 562
the commission considers it necessary in order to maintain or 563
improve educational opportunities of pupils in the school 564
district, the plan may include a proposal to restructure or 565
refinance outstanding debt obligations incurred by the board 566
under section 3313.483 of the Revised Code contingent upon the 567
approval, during the period of the fiscal emergency, by district 568
voters of a tax levied under section 718.09, 718.10, 5705.194, 569
5705.21, 5748.02, 5748.08, or 5748.09 of the Revised Code that 570
is not a renewal or replacement levy, or a levy under section 571
5705.199 of the Revised Code, and that will provide new 572
operating revenue. Notwithstanding any provision of Chapter 133. 573
or sections 3313.483 to 3313.4810 of the Revised Code, following 574
the required approval of the district voters and with the 575
approval of the commission, the school district may issue 576
securities to evidence the restructuring or refinancing. Those 577
securities may extend the original period for repayment, not to 578
exceed ten years, and may alter the frequency and amount of 579
repayments, interest or other financing charges, and other terms 580
of agreements under which the debt originally was contracted, at 581
the discretion of the commission, provided that any loans 582
received pursuant to section 3313.483 of the Revised Code shall 583
be paid from funds the district would otherwise receive under 584

H. B. No. 28 As Reported by the House Ways and Means Committee

Chapter 3317. of the Revised Code, as required under division 585
(E)(3) of section 3313.483 of the Revised Code. The securities 586
issued for the purpose of restructuring or refinancing the debt 587
shall be repaid in equal payments and at equal intervals over 588
the term of the debt and are not eligible to be included in any 589
subsequent proposal for the purpose of restructuring or 590
refinancing debt under this section. 591
(5) An evaluation of the feasibility of entering into 592
shared services agreements with other political subdivisions for 593
the joint exercise of any power, performance of any function, or 594
rendering of any service, if so authorized by statute. 595
(B) Any financial recovery plan may be amended subsequent 596
to its adoption. Each financial recovery plan shall be updated 597
annually. 598
(C) Each school district financial planning and 599
supervision commission shall submit the financial recovery plan 600
it adopts or updates under this section to the director of 601
education and workforce for approval immediately following its 602
adoption or updating. The director shall evaluate the plan and 603
either approve or disapprove it within thirty calendar days from 604
the date of its submission. If the plan is disapproved, the 605
director shall recommend modifications that will render it 606
acceptable. No financial planning and supervision commission 607
shall implement a financial recovery plan that is adopted or 608
updated on or after April 10, 2001, unless the director has 609
approved it. 610
Sec. 3358.11. (A) In the same manner as a tax may be 611
proposed by a board of trustees of a community college district
612
under section 3354.12 of the Revised Code, the board of trustees 613
of a state community college district may adopt and certify a 614

H. B. No. 28 As Reported by the House Ways and Means Committee

resolution to the board of elections of one or more of the 615
counties comprising the state community college district 616
directing the board of elections to place on the ballot at any 617
general or special election the question of levying a tax in 618
excess of the ten-mill limitation on all the taxable property in 619
that county or those counties. The tax may be for any of the 620
following purposes, as stated in the resolution: 621
(1) The acquisition of sites in that county or those 622
counties; 623
(2) The erection, furnishing, and equipment of buildings 624
in that county or those counties; 625

(3) The acquisition, construction, or improvement of any property in that county or those counties which the board of trustees of a state community college is authorized to acquire, construct, or improve and which has an estimated life or usefulness of five years or more as certified by the treasurer of the board of trustees.

The resolution shall declare that the proceeds of the levy or issue may be used solely within the county or counties in which the tax is levied and state the term of the tax, which may be for any term authorized for a tax levied under section 3354.12 of the Revised Code. The question of such a tax may not be submitted at more than two special elections held in any one calendar year. Levies for a continuing period of time adopted under this section may be reduced in accordance with section 5705.261 of the Revised Code.

The election shall be held, canvassed, and certified in 641
the manner provided for the submission of a tax levy under 642
section 3354.12 of the Revised Code. A tax levied under this 643

H. B. No. 28

As Reported by the House Ways and Means Committee
section may be renewed in the same manner as a tax levied under 644
section 3354.12 of the Revised Code or replaced in accordance 645
with section 5705.192 of the Revised Code. 646
If electors approve the levy, the board of trustees may 647
anticipate a fraction of the proceeds of the levy and may, from 648
time to time, issue anticipation notes in the same manner and 649
subject to the same limitations provided under section 3354.12 650
of the Revised Code. 651
(B) In accordance with Chapter 133. of the Revised Code, 652
the board of trustees of a state community college district may 653
adopt and certify a resolution to the board of elections of one 654
or more of the counties comprising the district directing the 655
board of elections to place on the ballot at any election 656
authorized under section 133.18 of the Revised Code both of the 657
following questions: 658
(1) The question of issuing bonds for paying all or part 659
of the cost of the following: 660
(a) The purchase of sites in that county or those 661
counties; 662
(b) The erection, furnishings, and equipment of buildings 663
in that county or those counties; 664
(c) The acquisition or construction of any property in 665
that county or those counties which the board of trustees is 666
authorized to acquire or construct and which has an estimated 667
life or usefulness of five years or more as certified by the 668
treasurer of the board of trustees. 669
(2) The question of levying a tax in excess of the ten- 670
mill limitation on all the taxable property in that county or 671
those counties to pay the interest on and retire any bonds 672

H. B. No. 28 As Reported by the House Ways and Means Committee

approved by the electors under division (B)(l） of this section. 673

The election shall be held, canvassed, and certified in 674

675

tax levy under section 3354.1l of the Revised Code. Bonds 676

approved by electors under division (B)(l) of this section may 677

be issued for one or more improvements which the district is 678

authorized to acquire or construct, notwithstanding the fact 679

089

under Chapter 133. of the Revised Code. 681

Notes may be issued in anticipation of any bonds that may 682

be approved by the electors under division (B)(l） of this 683

684

Revised Code. 685

For the purpose of applying Chapter 133. of the Revised 989

Code to division (B） of this section, the treasurer of the state 687

889

689

state community college district shall be considered to be the 690

taxing authority. 691

(C） The board of trustees of a state community college 692 693

) 694

' 695

levied shall be considered to be a subdivision, and the 969

treasurer of the board of trustees shall be considered to be a 697

fiscal officer for the purposes of Chapter 5705. of the Revised 869

Code, except for section 5705.19 of the Revised Code. 669

Sec. 3505.06. (A) On the questions and issues ballot shall 700

be printed all questions and issues to be submitted at any one 701

H. B. No. 28 As Reported by the House Ways and Means Committee

election together with the percentage of affirmative votes 702
necessary for passage as required by law. Such ballot shall have 703
printed across the top thereof, and below the stubs, "Official 704
Questions and Issues Ballot." 705
(B)(1) Questions and issues shall be grouped together on 706
the ballot from top to bottom as provided in division (B)(1) of 707
this section, except as otherwise provided in division (B)(2) of 708
this section. State questions and issues shall always appear as 709
the top group of questions and issues. In calendar year 1997, 710
the following questions and issues shall be grouped together on 711
the ballot, in the following order from top to bottom, after the 712
state questions and issues: 713
(a) County questions and issues; 714
(b) Municipal questions and issues; 715
(c) Township questions and issues; 716
(d) School or other district questions and issues. 717
In each succeeding calendar year after 1997, each group of 718
questions and issues described in division (B)(1)(a) to (d) of 719
this section shall be moved down one place on the ballot except 720
that the group that was last on the ballot during the 721
immediately preceding calendar year shall appear at the top of 722
the ballot after the state questions and issues. The rotation 723
shall be performed only once each calendar year, beginning with 724
the first election held during the calendar year. The rotation 725
of groups of questions and issues shall be performed during each 726
calendar year as required by division (B)(1) of this section, 727
even if no questions and issues from any one or more such groups 728
appear on the ballot at any particular election held during that 729
calendar year. 730

H. B. No. 28

As Reported by the House Ways and Means Committee
	731
ballot, from top to bottom， in the following order when it is	732
not practicable to group them together as required by division	733
(B)(l） of this section because of the type of voting machines	734
used by the board of elections: state questions and issues,	735
county questions and issues, municipal questions and issues,
	736 737
township questions and issues， and school or other district
questions and issues. The particular order in which each of a	738
group of state questions or issues is placed on the ballot shall	739
be determined by, and certified to each board of elections by, the secretary of state.	740 741
	742
	743
not affect the validity of the election at which the failure occurred， and is not grounds for contesting an election under	744
section 3515.08 of the Revised Code.	745
	746
(C） The particular order in which each of a group of county， municipal, township, or school district questions or	747
issues is placed on the ballot shall be determined by the board	748 749
providing the ballots.	750
	751
issue on the ballot shall be enclosed at the top and bottom	752
	753
ballot. Immediately below such top line shall be printed a brief	754
title descriptive of the question or issue below it, such as	755
"Proposed Constitutional Amendment," "Proposed Bond Issue,"	756
"Proposed Annexation of Territory," "Proposed Increase in Tax	757
Rate," or such other brief title as will be descriptive of the	758
question or issue to which it pertains, together with a brief	759
	760

H. B. No. 28 As Reported by the House Ways and Means Committee

passage, such as "A sixty-five per cent affirmative vote is 761
necessary for passage," "A majority vote is necessary for 762
passage," or such other brief statement as will be descriptive 763
of the percentage of affirmative votes required. 764
(E) The questions and issues ballot need not contain the 765
full text of the proposal to be voted upon. A condensed text 766
that will properly describe the question, issue, or an amendment 767
proposed by other than the general assembly shall be used as 768
prepared and certified by the secretary of state for state-wide 769
questions or issues or by the board for local questions or 770
issues. If other than a full text is used, the full text of the 771
proposed question, issue, or amendment together with the 772
percentage of affirmative votes necessary for passage as 773
required by law shall be posted in each polling place in some 774
spot that is easily accessible to the voters. 775

(F)(1) Except as otherwise provided in division (F)(2) of this section, each question and issue appearing on the questions and issues ballot may be consecutively numbered. The question or issue determined to appear at the top of the ballot may be designated on the face thereof by the Arabic numeral "1" and all questions and issues placed below on the ballot shall be consecutively numbered. Such numeral shall be placed below the heavy top horizontal line enclosing such question or issue and to the left of the brief title thereof.

(2) Beginning with the general election to be held on 785
November 5, 2024, a state question or issue determined to appear 786
at the top of the ballot shall be designated on the face thereof 787
by the Arabic numeral "1" and all state questions and issues 788
placed below on the ballot shall be consecutively numbered. For 789
elections occurring after the general election held on November 790

H. B. No. 28 As Reported by the House Ways and Means Committee

5, 2024, a state question or issue determined to appear at the top of the ballot shall be designated on the face thereof by the Arabic numeral that is consecutive to the Arabic numeral of the last state question or issue that appeared on the ballot at the immediately preceding election at which a state question or issue appeared on the ballot and all state questions or issues placed below on the ballot shall be consecutively numbered. Such numeral shall be placed below the heavy top horizontal line enclosing such question or issue and to the left of the brief title thereof. Once a state question or issue appears on the ballot designated by the Arabic numeral "500," the state question or issue appearing at the top of the ballot at the immediately following election at which a state question or issue appears on the ballot shall be designated by the Arabic numeral "1."

(G) No portion of a ballot question proposing to levy a property tax in excess of the ten-mill limitation under any section of the Revised Code, including the renewal or replacement of such a levy, may be printed in boldface type or in a font size that is different from the font size of other text in the ballot question. The prohibitions in division (G) of this section do not apply to printed matter either described in division (D) of this section related to such a ballot question or located in the area of the ballot in which votes are indicated for or against that question.

Sec. 5705.03. (A) The taxing authority of each subdivision 816
may levy taxes annually, subject to the limitations of sections 817
5705.01 to 5705.47 of the Revised Code, on the real and personal 818
property within the subdivision for the purpose of paying the 819
current operating expenses of the subdivision and acquiring or 820
constructing permanent improvements. The taxing authority of 821

H. B. No. 28 As Reported by the House Ways and Means Committee

each subdivision and taxing unit shall, subject to the 822
limitations of such sections, levy such taxes annually as are 823
necessary to pay the interest and sinking fund on and retire at 824
maturity the bonds, notes, and certificates of indebtedness of 825
such subdivision and taxing unit, including levies in 826
anticipation of which the subdivision or taxing unit has 827
incurred indebtedness. 828
(B)(1) When a taxing authority determines that it is 829
necessary to levy a tax outside the ten-mill limitation for any 830
purpose authorized by the Revised Code, the taxing authority 831
shall certify to the county auditor a resolution or ordinance 832
requesting that the county auditor certify to the taxing 833
authority the amounts described in division (B)(2) of this 834
section. The resolution or ordinance shall state all of the 835
following: 836
(a) The proposed rate of the tax, expressed in mills for 837
each one dollar of taxable value, or the dollar amount of 838
revenue to be generated by the proposed tax; 839
(b) The purpose of the tax; 840
(c) Whether the tax is an additional levy, a renewal or a 841
replacement of an existing tax, a renewal or replacement of an 842
existing tax with an increase or a decrease, a reduction or 843
decrease of an existing tax, or an extension of an existing tax 844
to additional territory; 845
(d) The section of the Revised Code authorizing submission 846
of the question of the tax; 847
(e) The term of years of the tax or if the tax is for a 848
continuing period of time; 849
(f) That the tax is to be levied upon the entire territory 850

H. B. No. 28 As Reported by the House Ways and Means Committee

of the subdivision or, if authorized by the Revised Code, a 851
description of the portion of the territory of the subdivision 852
in which the tax is to be levied; 853
(g) The date of the election at which the question of the 854
tax shall appear on the ballot; 855
(h) That the ballot measure shall be submitted to the 856
entire territory of the subdivision or, if authorized by the 857
Revised Code, a description of the portion of the territory of 858
the subdivision to which the ballot measure shall be submitted; 859
(i) The tax year in which the tax will first be levied and 860
the calendar year in which the tax will first be collected; 861
(j) Each such county in which the subdivision has 862
territory. 863
(2) Upon receipt of a resolution or ordinance certified 864
under division (B)(1) of this section, the county auditor shall 865
certify to the taxing authority each of the following, as 866
applicable to that levy: 867
(a) The total current tax valuation of the subdivision. 868
(b) The number of mills for each one dollar of taxable 869
value that is required to generate a specified amount of 870
revenue. 871
(c) Either of the following, calculated using the tax list 872
for the current year, and if this is not determined, the 873
estimated amount submitted by the auditor to the county budget 874
commission: 875
(i) If the levy is to renew, renew and increase, renew and 876
decrease, reduce or decrease, or extend to additional territory 877
an existing levy that is subject to reduction under section 878

H. B. No. 28 As Reported by the House Ways and Means Committee

319.301 of the Revised Code, the levy's estimated effective 879
rate, calculated using the rate described in division (B)(2)(b) 880
or (d) of this section, expressed in dollars, rounded to the 881
nearest dollar, for each one hundred thousand dollars of the 882
county auditor's appraised value; 883
(ii) For all other levies, the levy's rate, described in 884
division (B)(2)(b) or (d) of this section, expressed in dollars, 885
rounded to the nearest dollar, for each one hundred thousand 886
dollars of the county auditor's appraised value. 887
(d) The dollar amount of revenue, rounded to the nearest 888
dollar, that would be generated by a specified number of mills 889
for each one dollar of taxable value. 890
(e) For any levy or portion of a levy except a levy or 891
portion of a levy to pay debt charges, an estimate of the levy's 892
annual collections, rounded to the nearest one thousand dollars, 893
which shall be calculated assuming that the amount of the tax 894
list of the taxing authority remains throughout the life of the 895
levy the same as the amount of the tax list for the current 896
year, and if this is not determined, the estimated amount 897
submitted by the auditor to the county budget commission. 898
If a subdivision is located in more than one county, the 899
county auditor shall obtain from the county auditor of each 900
other county in which the subdivision is located the current tax 901
valuation for the portion of the subdivision in that county. The 902
county auditor shall issue the certification to the taxing 903
authority within ten days after receiving the taxing authority's 904
resolution or ordinance requesting it. 905
(3) Upon receiving the certification from the county 906
auditor under division (B)(2) of this section, the taxing 907

H. B. No. 28 As Reported by the House Ways and Means Committee

authority may adopt a resolution or ordinance stating the rate 908
of the tax levy, expressed in mills for each one dollar of 909
taxable value and the rate or estimated effective rate, as 910
applicable, in dollars for each one hundred thousand dollars of 911
the county auditor's appraised value, as estimated by the county 912
auditor, and that the taxing authority will proceed with the 913
submission of the question of the tax to electors. The taxing 914
authority shall certify this resolution or ordinance, a copy of 915
the county auditor's certifications, and the resolution or 916
ordinance the taxing authority adopted under division (B)(1) of 917
this section to the proper county board of elections in the 918
manner and within the time prescribed by the section of the 919
Revised Code governing submission of the question. The county 920
board of elections shall not submit the question of the tax to 921
electors unless a copy of the county auditor's certification 922
accompanies the resolutions or ordinances the taxing authority 923
certifies to the board. Before requesting a taxing authority to 924
submit a tax levy, any agency or authority authorized to make 925
that request shall first request the certification from the 926
county auditor provided under this section. 927
(4) This division is supplemental to, and not in 928
derogation of, any similar requirement governing the 929
certification by the county auditor of the tax valuation of a 930
subdivision or necessary tax rates for the purposes of the 931
submission of the question of a tax in excess of the ten-mill 932
limitation, including sections 133.18 and 5705.195 of the 933
Revised Code. 934
(C) All taxes levied on property shall be extended on the 935
tax list and duplicate by the county auditor of the county in 936
which the property is located, and shall be collected by the 937
county treasurer of such county in the same manner and under the 938

H. B. No. 28 As Reported by the House Ways and Means Committee

same laws and rules as are prescribed for the assessment and 939
collection of county taxes. The proceeds of any tax levied by or 940
for any subdivision when received by its fiscal officer shall be 941
deposited in its treasury to the credit of the appropriate fund. 942
Sec. 5705.218. (A) The board of education of a city, 943
local, or exempted village school district, at any time by a 944
vote of two-thirds of all its members, may declare by resolution 945
that it may be necessary for the school district to issue 946
general obligation bonds for permanent improvements. The 947
resolution shall state all of the following: 948
(1) The necessity and purpose of the bond issue; 949
(2) The date of the special election at which the question 950
shall be submitted to the electors; 951
(3) The amount, approximate date, estimated rate of 952
interest, and maximum number of years over which the principal 953
of the bonds may be paid; 954
(4) The necessity of levying a tax outside the ten-mill 955
limitation to pay debt charges on the bonds and any anticipatory 956
securities. 957
On adoption of the resolution, the board shall certify a 958
copy of it to the county auditor. The county auditor promptly 959
shall estimate and certify to the board the average annual 960
property tax rate, expressed in mills for each one dollar of 961
taxable value and in dollars for each one hundred thousand 962
dollars of the county auditor's appraised value, required 963
throughout the stated maturity of the bonds to pay debt charges 964
on the bonds in the same manner as under division (C) of section 965
133.18 of the Revised Code. 966

(B) After receiving the county auditor's certification 967

H. B. No. 28 As Reported by the House Ways and Means Committee

under division (A) of this section, the board of education of 968
the city, local, or exempted village school district, by a vote 969
of two-thirds of all its members, may declare by resolution that 970
the amount of taxes that can be raised within the ten-mill 971
limitation will be insufficient to provide an adequate amount 972
for the present and future requirements of the school district; 973
that it is necessary to issue general obligation bonds of the 974
school district for permanent improvements and to levy an 975
additional tax in excess of the ten-mill limitation to pay debt 976
charges on the bonds and any anticipatory securities; that it is 977
necessary for a specified number of years or for a continuing 978
period of time to levy additional taxes in excess of the ten- 979
mill limitation to provide funds for the acquisition, 980
construction, enlargement, renovation, and financing of 981
permanent improvements or to pay for current operating expenses, 982
or both; and that the question of the bonds and taxes shall be 983
submitted to the electors of the school district at a special 984
election, which shall not be earlier than ninety days after 985
certification of the resolution to the board of elections, and 986
the date of which shall be consistent with section 3501.01 of 987
the Revised Code. The resolution shall specify all of the 988
following: 989
(1) The county auditor's estimate of the average annual 9
property tax rate required throughout the stated maturity of the 9
bonds to pay debt charges on the bonds; 9
(2) The proposed rate of the tax, if any, for current 993
operating expenses expressed in mills for each one dollar of 994
taxable value and in dollars for each one hundred thousand 995
dollars of the county auditor's appraised value, the first year 996
the tax will be levied, and the number of years it will be 997
levied, or that it will be levied for a continuing period of 998

H. B. No. 28 As Reported by the House Ways and Means Committee

time;

(3) The proposed rate of the tax, if any, for permanent improvements expressed in mills for each one dollar of taxable value and in dollars for each one hundred thousand dollars of the county auditor's appraised value, the first year the tax will be levied, and the number of years it will be levied, or that it will be levied for a continuing period of time.

The resolution shall apportion the annual rate of the tax between current operating expenses and permanent improvements, if both taxes are proposed. The apportionment may but need not be the same for each year of the tax, but the respective portions of the rate actually levied each year for current operating expenses and permanent improvements shall be limited by the apportionment. The resolution shall go into immediate effect upon its passage, and no publication of it is necessary other than that provided in the notice of election. The board of education shall certify a copy of the resolution, along with copies of the auditor's estimates and its resolution under division (A) of this section, to the board of elections immediately after its adoption.

(C) The board of elections shall make the arrangements for 1019
the submission to the electors of the school district of the 1020
question proposed under division (B) or (J) of this section, and 1021
the election shall be conducted, canvassed, and certified in the 1022
same manner as regular elections in the district for the 1023
election of county officers. The resolution shall be put before 1024
the electors as one ballot question, with a favorable vote 1025
indicating approval of the bond issue, the levy to pay debt 1026
charges on the bonds and any anticipatory securities, the 1027
current operating expenses levy, the permanent improvements 1028

H. B. No. 28 As Reported by the House Ways and Means Committee

levy, and the levy for the current expenses of a qualifying school district and of partnering community schools, as those levies may be proposed. The board of elections shall publish notice of the election in a newspaper of general circulation in the school district once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If a board of elections operates and maintains a web site, that board also shall post notice of the election on its web site for thirty days prior to the election. The notice of election shall state all of the following:

1038
(1) The principal amount of the proposed bond issue; 1039
(2) The permanent improvements for which the bonds are to 1040
be issued; 1041
(3) The maximum number of years over which the principal 1042
of the bonds may be paid; 1043
(4) The estimated additional average annual property tax 1044
rate to pay the debt charges on the bonds, as certified by th 1045
county auditor and expressed in mills for each one dollar of 1046
taxable value and in dollars for each one hundred thousand 1047
dollars of the county auditor's appraised value; 1048
(5) The proposed rate of the additional tax, if any, for 1049
current operating expenses expressed in mills for each one 1050
dollar of taxable value and in dollars for each one hundred 1051
thousand dollars of the county auditor's appraised value and, if 1052
the question is proposed under division (J) of this section, the 1053
portion of the rate to be allocated to the school district and 1054
the portion to be allocated to partnering community schools; 1055
(6) The number of years the current operating expenses tax 1056
will be in effect, or that it will be in effect for a continuing 1057

H. B. No. 28 As Reported by the House Ways and Means Committee

period of time; 1058
(7) The proposed rate of the additional tax, if any, for 1059
permanent improvements expressed in mills for each one dollar of 1060
taxable value and in dollars for each one hundred thousand 1061
dollars of the county auditor's appraised value; 1062
(8) The number of years the permanent improvements tax 1063
will be in effect, or that it will be in effect for a continuing 1064
period of time; 1065
(9) The annual estimated collections, if applicable, of 1066
the current operating expenses levy and permanent improvements 1067
levy, as certified by the county auditor; 1068
(10) The time and place of the special election. 1069
(D) The form of the ballot for an election under this 1070
section is as follows: 1071
"Shall the school district be authorized to do 1072
the following: 1073
(1) Issue bonds for the purpose of in the 1074
principal amount of \$ , to be repaid annually over a 1075
maximum period of years, and levy a property tax outside 1076
the ten-mill limitation, estimated by the county auditor to 1077
average over the bond repayment period mills for each $\$1$ 1078
of taxable value, which amounts to \$ for each \$100,000 of 1079
the county auditor's appraised value, to pay the annual debt 1080
charges on the bonds, and to pay debt charges on any notes 1081
issued in anticipation of those bonds?" 1082
If either a levy for permanent improvements or a levy for 1083
current operating expenses is proposed, or both are proposed, 108
the ballot also shall contain the following language, as 108

H. B. No. 28 As Reported by the House Ways and Means Committee

appropriate:

"(2) Levy an additional property tax to provide funds for 1087
the acquisition, construction, enlargement, renovation, and 1088
financing of permanent improvements, that the county auditor 1089
estimates will collect $\$1$ annually, at a rate not exceeding 1090
mills for each $\$1$ of taxable value, which amounts to 1091
\$ for each $\$100,000$ of the county auditor's appraised 1092
value, for (number of years of the levy, or a continuing 1093
period of time)? 1094

(3) Levy an additional property tax to pay current operating expenses, that the county auditor estimates will collect $\$1$ annually, at a rate not exceeding mills for each $\$1$ of taxable value, which amounts to $\$1$ for each $\$100$ ,000 of the county auditor's appraised value, for (number of years of the levy, or a continuing period of time)?

1095
1096
1097
1098
1099
1100
1101
If the question is proposed under division (J) of this 1102
section, the form of the ballot shall be modified as prescribed 1103
by division (J)(4) of this section. 1104
(E) The board of elections promptly shall certify the 1105
results of the election to the tax commissioner and the county 1106
auditor of the county in which the school district is located. 1107
If a majority of the electors voting on the question vote for 1108
it, the board of education may proceed with issuance of the 1109
bonds and with the levy and collection of the property tax or 1110
taxes at the additional rate or any lesser rate in excess of the 1111

	FOR THE BOND ISSUE AND LEVY (OR LEVIES)
	AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)

H. B. No. 28

As Reported by the House Ways and Means Committee
ten-mill limitation. Any securities issued by the board of	1112
education under this section are Chapter 133. securities, as	1113
that term is defined in section 133.0l of the Revised Code.	1114
(F)(l） After the approval of a tax for current operating	1115
expenses under this section and prior to the time the first	1116
collection and distribution from the levy can be made, the board	1117
of education may anticipate a fraction of the proceeds of such	1118
	1119
exceeding fifty per cent of the total estimated proceeds of the	1120
tax to be collected during the first year of the levy.	1121
(2） After the approval of a tax under this section for	1122
permanent improvements having a specific purpose, the board of	1123
education may anticipate a fraction of the proceeds of such tax	1124
and issue anticipation notes in a principal amount not exceeding	1125
fifty per cent of the total estimated proceeds of the tax	1126
remaining to be collected in each year over a period of five	1127
years after issuance of the notes.	1128
(3） After the approval of a tax under this section for	1129
general permanent improvements as defined under section 5705.21	1130
of the Revised Code, the board of education may anticipate a	1131
fraction of the proceeds of such tax and issue anticipation	1132
	1133
total estimated proceeds of the tax to be collected in each year	1134
over a specified period of years, not exceeding ten, after	1135
issuance of the notes.	1136
Anticipation notes under this section shall be issued as	1137
provided in section 133.24 of the Revised Code. Notes issued	1138
under division (F)(l） or (2）of this section shall have	1139
principal payments during each year after the year of their	1140
issuance over a period not to exceed five years, and may have a	1141

H. B. No. 28 As Reported by the House Ways and Means Committee

principal payment in the year of their issuance. Notes issued 1142
under division (F)(3) of this section shall have principal 1143
payments during each year after the year of their issuance over 1144
a period not to exceed ten years, and may have a principal 1145
payment in the year of their issuance. 1146

(G) A tax for current operating expenses or for permanent improvements levied under this section for a specified number of years may be renewed or replaced in the same manner as a tax for current operating expenses or for permanent improvements levied under section 5705.21 of the Revised Code. A tax for current operating expenses or for permanent improvements levied under this section for a continuing period of time may be decreased in accordance with section 5705.261 of the Revised Code.

(H) The submission of a question to the electors under 115
this section is subject to the limitation on the number of 115
elections that can be held in a year under section 5705.214 of 115
the Revised Code. 115
(I) A school district board of education proposing a 1159
ballot measure under this section to generate local resources 1160
for a project under the school building assistance expedited 1161
local partnership program under section 3318.36 of the Revised 1162
Code may combine the questions under division (D) of this 1163
section with a question for the levy of a property tax to 1164
generate moneys for maintenance of the classroom facilities 1165
acquired under that project as prescribed in section 3318.361 of 1166
the Revised Code. 1167

(J)(1) After receiving the county auditor's certifications under division (A) of this section, the board of education of a qualifying school district, by a vote of two-thirds of all its members, may declare by resolution that it is necessary to levy

H. B. No. 28 As Reported by the House Ways and Means Committee

	1173
partnering community schools, as defined in section 5705.21 of	1174
the Revised Code; that it is necessary to issue general	1175
obligation bonds of the school district for permanent	1176
improvements of the district and to levy an additional tax in	1177
	1178
bonds and any anticipatory securities; and that the question of	1179
the bonds and taxes shall be submitted to the electors of the	1180
school district at a special election, which shall not be	1181
earlier than ninety days after certification of the resolution	1182
to the board of elections， and the date of which shall be	1183
consistent with section 3505.01 of the Revised Code.	1184
	1185
community school under division (J） of this section and the	1186
distribution of proceeds from the tax by a qualifying school	1187
district to partnering community schools is hereby determined to	1188
be a proper public purpose.	1189
(2） The tax for the current expenses of the school
district and of partnering community schools is subject to the	1190
requirements of divisions(B）(3)，（4)，and(5）of section	1191
5705.21 of the Revised Code.	1192
	1193
(3） In addition to the required specifications of the resolution under division (B） of this section， the resolution	1194
	1195
shall express the rate of the tax in mills for each one dollar	1196
of taxable value and in dollars for each one hundred thousand	1197
dollars of the county auditor's appraised value, state the	1198
number of the mills to be levied for the current expenses of the	1199
partnering community schools and the number of the mills to be	1200
levied for the current expenses of the school district, specify	1201

H. B. No. 28 As Reported by the House Ways and Means Committee

the number of years (not exceeding ten） the tax will be levied

1202 or that it will be levied for a continuing period of time, and state the first year the tax will be levied.

1203 1204

The resolution shall go into immediate effect upon its 1205 passage, and no publication of it is necessary other than that 1206

1207

certify a copy of the resolution， along with copies of the 1208

auditor's estimate and its resolution under division (A) of this 1209

section, to the board of elections immediately after its 1210

adoption. 1211

(4） The form of the ballot shall be modified by replacing 1212

the ballot form set forth in division (D)(3） of this section 1213

with the following: 1214

"Levy an additional property tax for the purpose of the 1215

current expenses of the school district and of partnering 1216

community schools， that the county auditor estimates will 1217

collect $_ annually， at a rate not exceeding mills 1218

for each $l of taxable value (of which (insert the number 1219

of mills to be allocated to partnering community schools) mills 1220

is to be allocated to partnering community schools)， which 1221

amounts to $ for each $loo,ooo of the county auditor's 1222

appraised value, for (insert the number of years the levy 1223

is to be imposed, or that it will be levied for a continuing 1224

period of time)? 1225

1226

	FOR THE BOND ISSUE AND LEVY (OR LEVIES)
	AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)

(5) After the approval of a tax for the current expenses

H. B. No. 28 As Reported by the House Ways and Means Committee

of the school district and of partnering community schools under 1228

division (J） of this section, and prior to the time the first 1229

collection and distribution from the levy can be made, the board 1230

of education may anticipate a fraction of the proceeds of the 1231

levy for the current expenses of the school district and issue 1232

anticipation notes in a principal amount not exceeding fifty per 1233

1234

during the first year of the levy and allocated to the school 1235

district. The portion of levy proceeds to be allocated to 1236

partnering community schools shall not be included in the 1237

estimated proceeds anticipated under this division and shall not 1238

be used to pay debt charges on any anticipation notes. 1239

The notes shall be issued as provided in section 133.24 of 1240

the Revised Code, shall have principal payments during each year 1241

1242

five years, and may have a principal payment in the year of 1243

their issuance. 124 4

(6） A tax for the current expenses of the school district 1245

and of partnering community schools levied under division (J） of 1246

this section for a specified number of years may be renewed or 1247

replacedin the same manner as a tax for the current expenses of 1248

a school district and of partnering community schools levied 1249

under division (B) of section 5705.2l of the Revised Code. A tax 1250

for the current expenses of the school district and of 1251

partnering community schools levied under this division for a 1252

1253

section 5705.261 of the Revised Code. 1254

(7） The proceeds from the issuance of the general 1255

1256 theschool 1257

H. B. No. 28 As Reported by the House Ways and Means Committee

district and not for permanent improvements of partnering 1258
community schools. 1259

Sec. 5705.2111. (A) If the board of directors of a regional student education district created under section 3313.83 of the Revised Code desires to levy a tax in excess of the ten-mill limitation throughout the district for the purpose of funding the services to be provided by the district to students enrolled in the school districts of which the district is composed and their immediate family members, the board shall propose the levy to each of the boards of education of those school districts. The proposal shall specify the rate or amount of the tax, the number of years the tax will be levied or that it will be levied for a continuing period of time, and that the aggregate rate of the tax shall not exceed three mills per dollar of taxable value in the regional student education district.

(B)(1) If a majority of the boards of education of the school districts of which the regional student education district is composed approves the proposal for the tax levy, the board of directors of the regional student education district may adopt a resolution approved by a majority of the board's full membership declaring the necessity of levying the proposed tax in excess of the ten-mill limitation throughout the district for the purpose of funding the services to be provided by the district to students enrolled in the school districts of which the district is composed and their immediate family members. The resolution shall provide for the question of the tax to be submitted to the electors of the district at a general, primary, or special election on a day to be specified in the resolution that is consistent with the requirements of section 3501.01 of the Revised Code and that occurs at least ninety days after the

10.28 oorted by the House Ways and Means Committee	Page45
ution is certified to the board of elections. The	1289
	1290
er of years the tax will be levied or that the tax will be	1291
ed for a continuing period of time. The aggregate rate of	1292
evied by a regional student education district under this	1293
on at any time shall not exceed three mills per dollar of	1294
ole value in the district. A tax levied under this section	1295
oe renewed subject to section 5705.25 of the Revised Code	1296
eplaced as provided in section 5705.192 of the Revised Code.	1297
(2） The resolution shall take effect immediately upon age, and no publication of the resolution is necessary other	1298 1299
that provided in the notice of election. The resolution	1300
	1301
.on 5705.25 of the Revised Code, and that section governs	1302
arrangements governing submission of the question and other	1303
ers concerning the election.	1304
Sec. 5705.221. (A） At any time, the board of county	1305
ng u o o oeu a uno ue o suoss	1306
a a	1307
cions of the county that the amount of taxes which may be	1308
ed within the ten-mill limitation by levies on the current	1309
duplicate will be insufficient to provide the necessary	1310
rements of the county's alcohol, drug addiction, and mental	1311
ch service district established pursuant to Chapter 340. of	1312
Revised Code, or the county's contribution to a joint-county	1313
cict of which the county is a part， and that it is necessary	1314
evy a tax in excess of such limitation for the operation of	1315
anity addiction services providers and community mental
th services providers and the acquisition, construction,	1316
Jation, financing, maintenance, and operation of alcohol and	1317
	1318
addiction facilities and mental health facilities.	1319

H. B. No. 28 As Reported by the House Ways and Means Committee

Such resolution shall conform to section 5705.19 of the
	1320
Revised Code, except that the increased rate may be in effect	1321
for any number of years not exceeding ten.	1322
The resolution shall be certified and submitted in the	1323
	1324
that it may be placed on the ballot in any election, and except	1325
as otherwise provided in division (G) of this section. The	1326
resolution shall be certified to the board of elections not less	1327
than ninety days before the election at which it will be voted	1328
upon.	1329
If the majority of the electors voting on a levy to	1330
supplement general fund appropriations for the support of the	1331
	1332
	1333
within the county at the additional rate outside the ten-mill	1334
limitation during the specified period, for the purpose stated	1335
in the resolution.	1336
(B) When electors have approved a tax levy under this	1337
section, the board of county commissioners may anticipate a	1338
fraction of the proceeds of the levy and, from time to time,	1339
issue anticipation notes in accordance with section 5705.191 or	1340
5705.193 of the Revised Code.	1341
(C） The county auditor who is the fiscal officer of the	1342
alcohol, drug addiction, and mental health service district,	1343
upon receipt of a resolution from the board of alcohol, drug	1344
addiction, and mental health services, shall establish for the	1345
district a capital improvements account or a reserve balance	1346
account, or both, as specified in the resolution. The capital improvements account shall be a contingency fund for the	1347
	1348
necessary acquisition, replacement, renovation, or construction	1349

H. B. No. 28 As Reported by the House Ways and Means Committee

of facilities and movable and fixed equipment. Upon the request of the board, funds not needed to pay for current expenses may be appropriated to the capital improvements account, in amounts such that the account does not exceed twenty-five per cent of the replacement value of all capital facilities and equipment currently used by the board for programs and services. Other funds which are available for current capital expenses from federal, state, or local sources may also be appropriated to this account.

The reserve balance account shall contain those funds that are not needed to pay for current operating expenses and not deposited in the capital improvements account but that will be needed to pay for operating expenses in the future. Upon the request of a board, such funds shall be appropriated to the reserve balance account. Payments from the capital improvements account and the reserve balance account shall be made by the county treasurer who is the custodian of funds for the district upon warrants issued by the county auditor who is the fiscal officer of the district pursuant to orders of the board.

(D) If a board of county commissioners levies a tax under 1369
this section for the county's contribution to a joint-county 1370
district of which the county is a part, revenue from the tax 1371
shall only be expended for the benefit of the residents of the 1372
county. 1373
(E) If a board of county commissioners levies a tax under 1374
this section for the county's contribution to a joint-county 1375
district of which the county is a part and that district expands 1376
or contracts due to the addition or withdrawal of another 1377
county, the board, provided that county remains a part of the 1378
newly expanded or contracted joint-county district, shall 1379

H. B. No. 28 As Reported by the House Ways and Means Committee

	originally approved by electors, for the county's contribution	1381 1382
	which the county is a part. Notwithstanding sections 5705.192
		1383
	and-section 5705.25 of the Revised Code, the election notice and	1384
	ballot language of a renewal or replacement of such a levy shall	1385
	identify the name of the newly expanded or contracted joint-	1386
county district.		1387
	(F） If a board of county commissioners levies a tax under	1388
	this section for the county's contribution to a joint-county	1389
	district of which the county is a part and the county withdraws	1390
	from the district, the board shall continue to levy and collect	1391
	that tax, pursuant to the terms originally approved by electors,	1392
	for one of the following purposes, if either situation applies:	1393
	(l） For the county's contribution to a newly joined joint-	1394
	county district, if the county joins such a joint-county	1395
	district in the tax year after the year in which the county	1396
	withdraws from the other joint-county district;	1397
	(2) To provide the necessary requirements of the county's	1398
	alcohol, drug addiction, and mental health service district, if	1399
	the county establishes such a district under Chapter 340. of the	1400
	Revised Code in the tax year after the year in which the county	1401
withdraws from the joint-county district.		1402
	Notwithstanding sections 5705.192 and-section_5705.25 of	1403
	the Revised Code, the election notice and ballot language of a	1404
	renewal or replacement-of such a levy shall identify the name of	1405
		1406
district.		1407
	(G) Division (G) of this section applies only if all of	1408

H. B. No. 28 As Reported by the House Ways and Means Committee

the following apply: 1409

(1) The county withdraws from a joint-county district. 1410
(2) The board of alcohol, drug addiction, and mental 1411
health services of that joint-county district levies a tax under 1412
section 5705.19 of the Revised Code in the tax year for which 1413
the county withdraws from the joint-county district. 1414
(3) The board of county commissioners of the withdrawing 1415
county adopts a resolution under division (A) of this section 1416
proposing a tax under this section that specifies that the first 1417
tax year the tax is to be levied by the board is the tax year 1418
after the year the tax described in division (G)(2) of this 1419
section expires or is renewed or replaced, as authorized under 1420
division (B) of section 340.01 of the Revised Code. 1421
The proposed tax described in division (G)(3) of this 1422
section may be a renewal, renewal and decrease, or renewal and 1423
increase of the tax described in division (G)(2) of this 1424
section, except that, notwithstanding section 5705.25 of the 1425
Revised Code, the election notice and ballot language of a 1426
renewal of such a levy shall identify the county as the 1427
subdivision within which the tax will be levied and not the 1428
joint-county district from which the county withdrew. 1429

Alternatively, the tax described in division (G)(3) of this section may be a replacement, replacement and decrease, or replacement and increase of the tax described in division (G)(2) of this section, as authorized under section 5705.192 of the Revised Code, except that, notwithstanding that section, the election notice and ballot language of a replacement of such a levy shall identify the county as the subdivision within which the tax will be levied and not the joint-county district from

H. B. No. 28 As Reported by the House Ways and Means Committee

hich the county withdrew. 1438

Sec. 5705.233. (A） As used in this section, "criminal
		g			1439
		in which a tax is levied under this section and for which the			1440 1441
		board of commissioners of such county may make an appropriation			1442
		under section 307.45 of the Revised Code.			1443
			(B） The board of county commissioners of any county， at		14 4 4
			a i		1445
			the county to issue general obligation bonds for permanent		1446
					1447
			acquisition, construction, enlargement, renovation, or		1448
			maintenance of such a facility. The resolution shall state all		1449
	of the following:				1450
			(l） The necessity and purpose of the bond issue;		1451
					1452
			the question shall be submitted to the electors;	(2） The date of the general or special election at which	1453
			(3） The amount, approximate date, estimated rate of	1454
			interest, and maximum number of years over which the principal	1455 1456
	of the bonds may be paid;
		(4） The necessity of levying a tax outside the ten-mill		1457
securities.				1458 1459
		On adoption of the resolution, the board of county		1460
		commissioners shall certify a copy of it to the county auditor.		1461
		The county auditor promptly shall estimate and certify to the		1462 1463
	board the average annual property tax rate, expressed in mills
	for each one dollar of taxable value and in dollars for each one		hundred thousand dollars of the county auditor's appraised	1464 1465
			value, required throughout the stated maturity of the bonds to
				1466

H. B. No. 28 As Reported by the House Ways and Means Committee

pay debt charges on the bonds, in the same manner as under 1467
division (C) of section 133.18 of the Revised Code. Except as 1468
provided in division (C) of this section, division (B) of 1469
section 5705.03 of the Revised Code does not apply to tax levy 1470
proceedings initiated under this section. 1471

(C) After receiving the county auditor's certification under division (B) of this section and, if applicable, section 5705.03 of the Revised Code, the board of county commissioners may declare by resolution that the amount of taxes that can be raised within the ten-mill limitation will be insufficient to provide an adequate amount for the present and future criminal justice requirements of the county; that it is necessary to issue general obligation bonds of the county for permanent improvements to a criminal justice facility and to levy an additional tax in excess of the ten-mill limitation to pay debt charges on the bonds and any anticipatory securities; that it is necessary for a specified number of years or for a continuing period of time to levy additional taxes in excess of the tenmill limitation to provide funds for the acquisition, construction, enlargement, renovation, maintenance, and financing of permanent improvements to such a criminal justice facility or to pay for operating expenses of the facility and other criminal justice services for which the board may make an appropriation under section 307.45 of the Revised Code, or both; and that the question of the bonds and taxes shall be submitted to the electors of the county at a general or special election, which shall not be earlier than ninety days after certification of the resolution to the board of elections, and the date of which shall be consistent with section 3501.01 of the Revised Code. The resolution shall specify all of the following:

(1) The county auditor's estimate of the average annual

H. B. No. 28 As Reported by the House Ways and Means Committee

property tax rate required throughout the stated maturity of the bonds to pay debt charges on the bonds;

(2) The proposed rate of the tax, if any, for operating expenses and criminal justice services, the first year the tax will be levied, and the number of years it will be levied, or that it will be levied for a continuing period of time;

(3) The proposed rate of the tax, if any, for permanent improvements to a criminal justice facility, the first year the tax will be levied, and the number of years it will be levied, or that it will be levied for a continuing period of time.

The resolution shall go into immediate effect upon its passage, and no publication of it is necessary other than that provided in the notice of election, except that division (B) of section 5705.03 of the Revised Code applies if the resolution proposes an additional tax for operating expenses and criminal justice services or permanent improvements. The board of county commissioners shall certify, immediately after its adoption, a copy of the resolution, along with copies of the auditor's certifications under division (B) of this section or section 5705.03 of the Revised Code, if applicable, and the board's resolution under division (B) of this section, to the board of elections.

(D) The board of elections shall make the arrangements for 1520
the submission of the question proposed under division (C) of 1521
this section to the electors of the county, and the election 1522
shall be conducted, canvassed, and certified in the same manner 1523
as regular elections in the county for the election of county 1524
officers. The resolution shall be put before the electors as one 1525
ballot question, with a favorable vote indicating approval of 1526
the bond issue, the levy to pay debt charges on the bonds and 1527

H. B. No. 28 As Reported by the House Ways and Means Committee

any anticipatory securities, the operating expenses and criminal 1528
justice services levy, and the permanent improvements levy, as 1529
those levies may be proposed. The board of elections shall 1530
publish notice of the election in a newspaper of general 1531
circulation in the county once a week for two consecutive weeks, 1532
or as provided in section 7.16 of the Revised Code, before the 1533
election. If a board of elections operates and maintains a web 1534
site, that board also shall post notice of the election on its 1535
web site for thirty days before the election. The notice of 1536
election shall state all of the following: 1537
(1) The principal amount of the proposed bond issue; 1538
(2) The permanent improvements for which the bonds are to 1539
be issued; 1540
(3) The maximum number of years over which the principal 1541
of the bonds may be paid; 1542
(4) The estimated additional average annual property tax 1543
rate, expressed in mills for each one dollar of taxable value 1544
and in dollars for each one hundred thousand dollars of the 1545
county auditor's appraised value, to pay the debt charges on the 1546
bonds, as certified by the county auditor; 1547
(5) The proposed rate of the additional tax, if any, for 1548
operating expenses and criminal justice services; 1549
(6) The number of years the operating expenses or criminal 1550
justice services tax will be in effect, or that it will be in 1551
effect for a continuing period of time; 1552
(7) The proposed rate of the additional tax, if any, for 1553
permanent improvements; 1554
(8) The number of years the permanent improvements tax 1555

H. B. No. 28 As Reported by the House Ways and Means Committee

will be in effect, or that it will be in effect for a continuing 1556
period of time; 1557
(9) The estimated annual collections, if applicable, of 1558
the current operating expenses or criminal justice services levy 1559
and permanent improvements levy, as certified by the county 1560
auditor; 1561
(10) The time and place of the election. 1562
(E) The form of the ballot for an election under this 1563
section is as follows: 1564
"Shall be authorized to do the following: 1565

(1) Issue bonds for the purpose of in the principal amount of \$ _, to be repaid annually over a maximum period of years, and levy a property tax outside the ten-mill limitation, estimated by the county auditor to average over the bond repayment period mills for each $\$1$ of taxable value, which amounts to $\$1$ for each $\$100,000$ of the county auditor's appraised value, to pay the annual debt charges on the bonds, and to pay debt charges on any notes issued in anticipation of those bonds?"

1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
1580
1581
1582
1583
1584

If either a levy for permanent improvements or a levy for operating expenses and criminal justice services is proposed, or both are proposed, the ballot also shall contain the following language, as appropriate:

"(2) Levy an additional property tax to provide funds for the acquisition, construction, enlargement, renovation, maintenance, and financing of permanent improvements to a criminal justice facility, that the county auditor estimates will collect $\$1$ _____ annually, at a rate not exceeding mills for each $\$1$ of taxable value, which amounts to \$

H. B. No. 28 As Reported by the House Ways and Means Committee

				for each $loo,ooo of the county auditor's appraised value， for
				(number of years of the levy, or a continuing period of	1586
time)?					1587
				(3) Levy an additional property tax to pay operating	1588
				expenses of a criminal justice facility and provide other	1589
				criminal justice services, that the county auditor estimates	1590
	will collect $		annually， at a rate not exceeding		1591
	mills for each $l of taxable value, which amounts to $				1592
				for each $loo,0oo of the county auditor's appraised value, for	1593
time)?				(number of years of the levy， or a continuing period of	1594
					1595
			FOR THE BOND ISSUE AND LEVY (OR LEVIES)		1596
			AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)"		1597
				(F) The board of elections promptly shall certify the	1598
				results of the election to the tax commissioner and the county	1599
				auditor. If a majority of the electors voting on the question	1600
				vote for it, the board of county commissioners may proceed with	1601
				issuance of the bonds and the levy and collection of the	1602
		property tax for the debt service on the bonds and any			1603
				anticipatory securities in the same manner and subject to the	1604
					1605
		of the Revised Code, and with the levy and collection of the			1606
		property tax or taxes for operating expenses and criminal			1607
	justice services and for permanent improvements at the				1608
					1609
	limitation. Any securities issued by the board of commissioners				1610
					1611
	defined in section 133.0l of the Revised Code.				1612
				(G)(l） After the approval of a tax for operating expenses	1613

H. B. No. 28 As Reported by the House Ways and Means Committee

		nal justice services under this section and before the	1614
	first collection and distribution from the levy can be		1615
	e board of county commissioners may anticipate a		1616
	of the proceeds of the levy and issue anticipation		1617
		a principal amount not exceeding fifty per cent of the	1618
		cimated proceeds of the tax to be collected during the	1619
ar of the levy.			1620
			1621
		improvements to a criminal justice facility, the board	1622
		commissioners may anticipate a fraction of the	1623
			1624
		ot exceeding fifty per cent of the total estimated	1625
		of the tax remaining to be collected in each year over	1626
	of five years after issuance of the notes.		1627
		icipation notes under this section shall be issued as	1628
		in section 133.24 of the Revised Code. Notes issued	1629
		ision (G) of this section shall have principal payments	1630
			1631
		xceed five years, and may have a principal payment in	1632
of their issuance.			1633
			1634
	A tax for operating expenses and criminal justice		1635
	or for permanent improvements levied under this section		1636
	ecified number of years may be renewed or replaced-in		1637
	manner as a tax for current operating expenses or		1638
	improvements 1evied under section 5705.19 of the
	Code. A tax levied under this section for a continuing		1639
	time may be decreased in accordance with section		1640
	of the Revised Code.		1641
	.5705.261. (A） The question of decrease of an		1642
		d rate of levy approved for a continuing period of time	1643

H. B. No. 28 As Reported by the House Ways and Means Committee

by the voters of a subdivision or, in the case of a qualifying

library levy, the voters of the library district or association

1645 library district, may be initiated by the filing of a petition 1646

with the board of elections of the proper county not less than 1647

1648

that an election be held on such question. Such petition shall 1649

state the amount of the proposed decrease in the rate of levy 1650

and shall be signed by qualified electors residing in the 1651

subdivision, library district, or association library district 1652

o a b 1653

votes cast in the subdivision, library district, or association 1654

library district for the office of governor at the most recent 1655

general election for that office. Only one such petition may be 1656

filed during each five-year period following the election at 1657

1658

period of time. 1659

After determination by it that such petition is valid, the 1660

board of elections shall do both of the following: 1661

) 1662

o g 1663

5705.03 of the Revised Code， an estimate of the levy's annual 1664

collections and the levy's estimated effective rate in both the 1665

last year before the proposed decrease and the first year that 1666

the decrease applies, stated in dollars, rounded to the nearest 1667

dollar, for each one hundred thousand dollars of the county 1668

auditor's appraised value. Estimated effective rates shall be 1669

calculated using the tax list for the current year， and if this 1670

is not determined, the estimated amount submitted by the auditor 1671

to the county budget commission. If the subdivision, library 1672

1673

than one county, the county auditor shall obtain from the county 1674

H. B. No. 28 As Reported by the House Ways and Means Committee

auditor of each other county in which the subdivision or 1675
district is located the tax valuation applicable to the portion 1676
of the subdivision or district in that county. 1677

The county auditor shall certify such information to the board of elections within ten days after receiving the board's request.

(2) Submit the question to the electors of the 1681
subdivision, library district, or association library district 1682
at the succeeding general election pursuant to division (B) of 1683
this section. 1684
(B) The election shall be conducted, canvassed, and 1685
certified in the same manner as regular elections in such 1686
subdivision, library district, or association library district 1687
for county offices. Notice of the election shall be published in 1688
a newspaper of general circulation in the district once a week 1689
for two consecutive weeks, or as provided in section 7.16 of the 1690
Revised Code, prior to the election. If the board of elections 1691
operates and maintains a web site, the board of elections shall 1692
post notice of the election on its web site for thirty days 1693
prior to the election. The notice shall state the purpose, the 1694
levy's estimated annual collections, the amount of the proposed 1695
decrease in rate, expressed in mills for each one dollar of 1696
taxable value, the estimated effective rate of the levy in the 1697
year before the proposed decrease and the first year that the 1698
decrease applies, both expressed in dollars for each one hundred 1699
thousand dollars of the county auditor's appraised value, and 1700
the time and place of the election. The form of the ballot cast 1701
at such election shall be prescribed by the secretary of state 1702
but must include all information required to be included in the 1703
notice. The question covered by the petition shall be submitted 1704

H. B. No. 28 As Reported by the House Ways and Means Committee

as a separate proposition but it may be printed on the same ballot with any other propositions submitted at the same election other than the election of officers. If a majority of the qualified electors voting on the question of a decrease at such election approve the proposed decrease in rate, the result of the election shall be certified immediately after the canvass by the board of elections to the appropriate taxing authority, which shall thereupon, after the current year, cease to levy such increased rate or levy such tax at such reduced rate upon the tax list of the subdivision, library district, or association library district. If notes have been issued in anticipation of the collection of such levy, the taxing authority shall continue to levy and collect under authority of the election authorizing the original levy such amounts as will be sufficient to pay the principal of and interest on such anticipation notes as the same fall due.

In the case of a levy for the current expenses of a qualifying school district and of partnering community schools imposed under section 5705.192, as it existed before the effective date of this amendment, division (B) of section 5705.21, division (C) of section 5705.212, or division (J) of section 5705.218 of the Revised Code for a continuing period of time, the rate allocated to the school district and to partnering community schools shall each be decreased by a number of mills per dollar that is proportionate to the decrease in the rate of the levy in proportion to the rate at which the levy was imposed before the decrease.

Sec. 5705.412. (A) As used in this section, "qualifying 1732
contract" means any agreement for the expenditure of money under 1733
which aggregate payments from the funds included in the school 1734
district's five-year forecast under section 5705.391 of the 1735

H. B. No. 28 As Reported by the House Ways and Means Committee

Revised Code will exceed the lesser of the following amounts: 1736
(1) Five hundred thousand dollars; 1737
(2) One per cent of the total revenue to be credited in 1738
the current fiscal year to the district's general fund, as 1739
specified in the district's most recent certificate of estimated 1740
resources certified under section 5705.36 of the Revised Code. 1741
(B)(1) Notwithstanding section 5705.41 of the Revised 1742
Code, no school district shall adopt any appropriation measure, 1743
make any qualifying contract, or increase during any school year 1744
any wage or salary schedule unless there is attached thereto a 1745
certificate, signed as required by this section, that the school 1746
district has in effect the authorization to levy taxes including 1747
the renewal or replacement of existing levies which, when 1748
combined with the estimated revenue from all other sources 1749
available to the district at the time of certification, are 1750
sufficient to provide the operating revenues necessary to enable 1751
the district to maintain all personnel and programs for all the 1752
days set forth in its adopted school calendars for the current 1753
fiscal year and for a number of days in succeeding fiscal years 1754
equal to the number of days instruction was held or is scheduled 1755
for the current fiscal year, as follows: 1756
(a) A certificate attached to an appropriation measure 1757

under this section shall cover only the fiscal year in which the appropriation measure is effective and shall not consider the renewal or replacement of an existing levy as the authority to levy taxes that are subject to appropriation in the current fiscal year unless the renewal or replacement levy has been approved by the electors and is subject to appropriation in the current fiscal year.

1758
1759
1760
1761
1762
1763
1764

H. B. No. 28 As Reported by the House Ways and Means Committee

(b) A certificate attached, in accordance with this 1765
section, to any qualifying contract shall cover the term of the 1766
contract. 1767

te attached under this section to a wage or salary schedule shall cover the term of the schedule.

If the board of education has not adopted a school calendar for the school year beginning on the first day of the fiscal year in which a certificate is required, the certificate attached to an appropriation measure shall include the number of days on which instruction was held in the preceding fiscal year and other certificates required under this section shall include that number of days for the fiscal year in which the certificate is required and any succeeding fiscal years that the certificate must cover.

1768
1769
1770
1771
1772
1773
1774
1775
1776
1777
1778
The certificate shall be signed by the treasurer and 1779
president of the board of education and the superintendent of 1780
the school district, unless the district is in a state of fiscal 1781
emergency declared under Chapter 3316. of the Revised Code. In 1782
that case, the certificate shall be signed by a member of the 1783
district's financial planning and supervision commission who is 1784
designated by the commission for this purpose. 1785
(2) In lieu of the certificate required under division (B) 1786
of this section, an alternative certificate stating the 1787
1788
(a) The contract is a multi-year contract for materials, 1789
equipment, or nonpayroll services essential to the education 1790
1791
(b) The multi-year contract demonstrates savings over the 1792
duration of the contract as compared to costs that otherwise 1793

following may be attached:

program of the district;

H. B. No. 28 As Reported by the House Ways and Means Committee

would have been demonstrated in a single year contract, and the 1794

	terms will allow the district to reduce the deficit it is				1795
					1796
	year forecast adopted in accordance with section 5705.391 of the				1797
Revised Code.					1798
	The certificate shall be signed by the treasurer and				1799
	president of the board of education and the superintendent of				1800
	the school district, unless the district is in a state of fiscal
					1802
			that case， the certificate shall be signed by a member of the		1803
			district's financial planning and supervision commission who is		1804
	designated by the commission for this purpose.				1805
			(C) Every qualifying contract made or wage or salary		1806
			schedule adopted or put into effect without such a certificate		1807
			shall be void, and no payment of any amount due thereon shall be		1808
made.					1809
					1810
	(D) The department of education and workforce and the				1811
	auditor of state jointly shall adopt rules governing the methods				1812
	by which treasurers， presidents of boards of education,				1813
	superintendents, and members of financial planning and				1814
	supervision commissions shall estimate revenue and determine				1815
					1816
	required by this section.				1817
	(E） The auditor of state shall be responsible for				1818
					1819
	determining whether school districts are in compliance with this
	section. At the time a school district is audited pursuant to				1820
	section117.11oft the	:Revised Code the	aiditor	of state shall	1821

review each certificate issued under this section since the 1822
district's last audit, and the appropriation measure, contract, 1823

H. B. No. 28 As Reported by the House Ways and Means Committee

r wage and salary schedule to which such certificate was

182 4 ctached. If the auditor of state determines that a school 1825

istrict has not complied with this section with respect to any 1826

lalifying contract or wage or salary schedule, the auditor of 1827

1828 ity director of law， or other chief law officer of the school 1829

istrict. That officer may file a civil action in any court of 1830

opropriate jurisdiction to seek a declaration that the contract 1831

C wage or salary schedule is void, to recover for the school 1832

1833

nder it， or both， except that the officer shall not seek to 1834

ecover payments made under any collective bargaining agreement 1835

ntered into under Chapter 4li7. of the Revised Code. If the 1836

fficer does not file such an action within one hundred twenty 1837

1838

cate, any taxpayer may institute the action in the taxpayer's 1839

wn name on behalf of the school district. 1840

(F） This section does not apply to any contract or 1841

ncrease in any wage or salary schedule that is necessary in 1842 cder to enable a board of education to comply with division (B) 1843

f section 3317.13 of the Revised Code, provided the contract or 1844

ncrease does not exceed the amount required to be paid to be in 1845

ompliance with such division. 1846

(G） Any officer, employee, or other person who expends or 1847

ithorizes the expenditure of any public funds or authorizes or 1848

xecutes any contract or schedule contrary to this section, 1849

1850

oid contract or schedule, or issues a certificate under this 1851

ection which contains any false statements is liable to the 1852

chool district for the full amount paid from the district's 1853

unds on the contract or schedule. The officer, employee, or 1854

H. B. No. 28 As Reported by the House Ways and Means Committee

other person is jointly and severally liable in person and upon any official bond that the officer, employee, or other person has given to the school district to the extent of any payments on the void claim, not to exceed ten thousand dollars. However, no officer, employee, or other person shall be liable for a mistaken estimate of available resources made in good faith and based upon reasonable grounds. If an officer, employee, or other person is found to have complied with rules jointly adopted by the department of education and workforce and the auditor of state under this section governing methods by which revenue shall be estimated and determined sufficient to provide necessary operating revenue for the purpose of making certifications required by this section, the officer, employee, or other person shall not be liable under this section if the estimates and determinations made according to those rules do not, in fact, conform with actual revenue. The prosecuting attorney of the county, the city director of law, or other chief law officer of the district shall enforce this liability by civil action brought in any court of appropriate jurisdiction in the name of and on behalf of the school district. If the prosecuting attorney, city director of law, or other chief law officer of the district fails, upon the written request of any taxpayer, to institute action for the enforcement of the liability, the attorney general, or the taxpayer in the taxpayer's own name, may institute the action on behalf of the subdivision.

(H) This section does not require the attachment of an 1881
additional certificate beyond that required by section 5705.41 1882
of the Revised Code for current payrolls of, or contracts of 1883
employment with, any employees or officers of the school 1884
district. 1885

H. B. No. 28 As Reported by the House Ways and Means Committee

	This section does not require the attachment of a
certificate to a temporary appropriation measure if all of the	1886 1887
following apply:	1888
(l） The amount appropriated does not exceed twenty-five	1889
per cent of the total amount from all sources available for	1890
	1891
(2） The measure will not be in effect on or after the	1892
thirtieth day following the earliest date on which the district may pass an annual appropriation measure;	1893
	1894
(3） An amended official certificate of estimated resources	1895
for the current year, if required, has not been certified to the	1896
board of education under division (B) of section 5705.36 of the	1897
Revised Code.	1898
Section 2. That existing sections 319.301, 319.302,	1899
523.06, 1545.21， 3316.041， 3316.06, 3358.11， 3505.06, 5705.03,	1900
5705.218, 5705.2111， 5705.221， 5705.233, 5705.261, and 5705.412	1901
of the Revised Code are hereby repealed.	1902
Section 3. That section 5705.192 of the Revised Code is	1903
hereby repealed.	1904
Section 4.(A） The amendment by this act of section	1905
1545.2l of the Revised Code applies to elections held on or	1906
after October 1， 2025.	1907
(B） As used in this division, "former section 5705.192 of	1908
	1909
it existed before the effective date of its repeal by this act.	1910
If a taxing authority， as defined in former section	1911
5705.192 of the Revised Code, acts under that section prior to	1912
its repeal by this act to replace an existing levy and submit	1913

H. B. No. 28 As Reported by the House Ways and Means Committee

the question to electors at an election held before October 1, 1914
2025, then a board of elections shall proceed to submit that 1915
question in accordance with that former section, notwithstanding 1916
the effective date of its repeal by this act. No replacement of 1917
a tax proposed under former section 5705.192 of the Revised Code 1918
shall be submitted to electors at an election held on or after 1919
October 1, 2025. 1920