Senate BillIntroduced
SB 285: Exempt certain conservation land from recoupment charges
What SB 285 does, verified May 8, 2026
This bill amends the law to exempt agricultural land converted to certain conservation uses from recoupment charges. When land is converted from agricultural use to a conservation practice, the state will levy a charge on the land, which will be discharged as provided by law. The charge will be levied on the converted land, not the original land, and will not exceed the most recent three years of taxes. Agricultural land that is converted to a purpose other than conservation will be subject to the charge. Public entities and private entities that acquire land by eminent domain or other means and convert it to a conservation use must pay the charge. The charge does not apply to land that is exempt from taxation or used for public, active or passive, outdoor education, recreation, or similar open space uses. The bill also clarifies that the charge will be levied on the converted land, not…
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Last action: Referred to committee: Ways and Means (2025-10-15)Alert me
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| Oct. 15, 2025 | Referred to committee: Ways and Means |
| Oct. 08, 2025 | Introduced |
Latest bill textIntroduced version, October 8, 2025 · 1,224 words
As Introduced
136th General Assembly
Regular Session
Senator Schaffer
To amend section 5713.34 of the Revised Code to exempt agricultural land converted to certain conservation uses from recoupment charges.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5713.34 of the Revised Code be amended to read as follows:
Sec. 5713.34.
(A) (1) Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article II, Ohio Constitution by levying a charge on such land in an amount equal to the amount of the tax savings on the converted land during the three tax years immediately preceding the year in which the conversion occurs. If the auditor discovers that agricultural land valued at the lowest valued soil type, pursuant to section 5713.31 of the Revised Code, because of its use for a conservation practice or designation as eligible conservation land ceases to meet that criteria sooner than thirty-six months after the initial certification, the auditor shall levy a charge on such agricultural land in an amount equal to the reduction in taxes resulting from the land's valuation at the lowest valued soil type, rather than valuation
22 at its actual soil type, not to exceed the most recent three years. The charges
23 levied under this section shall constitute a lien of the state
24 upon such converted land as of the first day of January of the
25 tax year in which the charge is levied and shall continue until
26 discharged as provided by law.
(2) Upon the conversion of an adequately described portion
28 of a tract, lot, or parcel of land, the county auditor shall
29 divide any numbered permanent parcel into economic units and
30 value each unit individually for the purpose of levying the
31 charge under division (A) (1) of this section against only the
32 converted portion.
(3) A charge shall not be levied under this section for
34 the conversion of a portion of a tract, lot, or parcel of land
35 devoted exclusively to agricultural use if the conversion is
36 incident to the construction or installation of an energy
37 facility, as defined in section 5727.01 of the Revised Code, and
38 if the remaining portion of the tract, lot, or parcel continues
39 to be devoted exclusively to agricultural use.
(B) Except as otherwise provided in division (C) or (D) of
41 this section, a public entity that acquires by any means and
42 converts land devoted exclusively to agricultural use and a
43 private entity granted the power of eminent domain that acquires
44 by any means and converts land devoted exclusively to
45 agricultural use shall pay the charge levied by division (A) of
46 this section and shall not, directly or indirectly, transfer the
47 charge to the person from whom the land is acquired. A person
48 injured by a violation of this division may recover, in a civil
49 action, any damages resulting from the violation.
(C) The charge levied by division (A) (1) of this section
51 does not apply to the conversion of land that meets either of the following conditions:
(1) The land is exempt from taxation pursuant to division (B) of section 5709.09 of the Revised Code and remains principally undeveloped.
(2) The land is acquired by a public entity by means other than eminent domain and thereafter used exclusively for a public purpose that leaves the land principally undeveloped when either of the following conditions applies:
(1) (a) In the case of land so acquired and converted by a park district created under Chapter 1545. of the Revised Code, the land is located within the boundaries of the park district.
(2) (b) In the case of land so acquired and converted by a public entity other than a park district created under Chapter 1545. of the Revised Code, the land is located within the boundaries of any city, local, exempted village, or joint vocational school district that is wholly or partially located within the boundaries of the public entity that so acquired and converted the land.
If all or any portion of a tract, lot, or parcel of such land described in division (C)(1) or (2) of this section is later developed or otherwise converted to a purpose other than one of the purposes enumerated under division (E)(1) of this section, the charge levied by division (A)(1) of this section shall be levied against such developed or converted land as otherwise required by that division.
The county auditor of the county in which the land is located shall determine annually whether all or any portion of a tract, lot, or parcel of land formerly converted to a purpose
| enumerated under division (E)(1) of this section has been | 81 | developed in such a way or converted to such a purpose as to | 82 | require the charge levied by division (A)(1) of this section to | 83 | be levied against the land so developed or converted. | 84
(D) Division (B) of this section does not apply to a
85 public entity that acquires by means other than eminent domain
86 and converts land devoted exclusively to agricultural use to use
87 for public, active or passive, outdoor education, recreation, or
88 similar open space uses when either of the following conditions
89 applies:
(1) In the case of land so acquired and converted by a
91 park district created under Chapter 1545. of the Revised Code,
92 the land is located outside the boundaries of the park district.
(2) In the case of land so acquired and converted by a
94 public entity other than a park district created under Chapter
95 1545. of the Revised Code, the land is located outside the
96 boundaries of any city, local, exempted village, or joint
97 vocational school district that is wholly or partially located
98 within the boundaries of the public entity that so acquired and
99 converted the land.
(E) As used in divisions (C) and (D) of this section:
(1) "Principally undeveloped" means a parcel of real
102 property that is used for public, active or passive, outdoor
103 education, recreation, or similar open space uses and contains
104 only the structures, roadways, and other facilities that are
105 necessary for such uses.
(2) "Public entity" means any political subdivision of
107 this state or any agency or instrumentality of a political
108 subdivision.
Section 2. That existing section 5713.34 of the Revised Code is hereby repealed.
Section 3. The amendment by this act of section 5713.34 of the Revised Code applies to the conversion of land devoted exclusively to agricultural use, as defined in section 5713.30 of the Revised Code, occurring on or after the effective date of this section.
Text of SB 285 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions