SB 359: Modify tax enforcement authority and sales tax exemption
To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.
| Feb. 11, 2026 | Referred to committee: Ways and Means |
| Feb. 10, 2026 | Introduced |
As Introduced
136th General Assembly
Regular Session 2025-2026
S. B. No. 359
Senator Schaffer
To amend sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 and to enact sections 5703.59, 5717.021, and 5739.125 of the Revised Code to modify the tax enforcement authority of the Department of Taxation, municipal tax administrators, county treasurers, and the Board of Tax Appeals and to modify a sales tax exemption for automated car wash services.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
That sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 be amended and sections 5703.59, 5717.021, and 5739.125 of the Revised Code be enacted to read as follows:
(A) (1) Except as otherwise provided in division (A) (2) of this section, if one-half of the current taxes charged against an entry of real estate together with the full amount of any delinquent taxes are not paid on or before the thirty-first day of December in that year or on or before the last day for payment as extended pursuant to section 323.17 of the Revised Code, a penalty of ten per cent shall be charged against the unpaid balance of such half of the current taxes on the duplicate. If the total amount of all the taxes is not paid on or before the twentieth day of June, next thereafter, or on or before the last day for payment as extended pursuant to section 323.17 of the Revised Code, a like penalty shall be charged on the balance of the total amount of such unpaid current taxes.
That existing sections 323.121, 323.132, 323.31, 718.08, 718.27, 718.88, 718.89, 4503.06, 5703.42, 5703.52, 5703.60, 5703.70, 5717.01, 5717.011, 5717.02, 5721.011, 5726.21, 5739.02, 5745.04, 5747.09, 5747.15, 5747.43, and 5751.06 of the Revised Code are hereby repealed.
(A) The amendment by this act of sections 5717.01, 5717.011, and 5717.02 of the Revised Code applies to appeals filed on or after December 31, 2026. The enactment by this act of section 5717.021 of the Revised Code applies to petitioners or applicants who meet the criteria for filing an appeal under that section on and after that date.
(B) The amendment by this act of sections 718.08, 718.88, 5726.21, 5745.04, 5747.09, and 5747.43 of the Revised Code applies to taxable years beginning on or after January 1, 2026.
(C) The amendment by this act of section 5739.02 of the Revised Code applies on and after the first day of the first month beginning after the effective date of this section.
(D) The amendment or enactment by this act of sections 718.27, 718.89, 5739.125, 5774.15, and 5751.06 of the Revised Code applies to returns or reports required to be filed on or after the effective date of that amendment or enactment.
(E) The amendment by this act of sections 323.121, 323.132, and 5721.011 of the Revised Code applies to taxes charged and payable for tax years ending on or after the effective date of this section. The amendment by this act of section 4503.06 of the Revised Code applies to taxes charged and payable for tax years beginning on or after the effective date of this section.