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HB137 • 2026

Permit tax authority to decline submitting certain levy to voters

Permit tax authority to decline submitting certain levy to voters

Elections Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Brian Lorenz
Last action
Official status
As Reported by the House Local Government Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Permit tax authority to decline submitting certain levy to voters

To amend sections 3709.29 and 5705.23 of the Revised Code to authorize a taxing authority to decline to submit a requested library levy or general health district levy to voters.

What This Bill Does

  • To amend sections 3709.29 and 5705.23 of the Revised Code to authorize a taxing authority to decline to submit a requested library levy or general health district levy to voters.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

AM0395

None

Filed

Plain English: AM_136_0395_LINE_COMMANDS Amendment No.

  • AM_136_0395_LINE_COMMANDS Amendment No.
  • am_136_0395 H.
  • B.
  • No.

Bill History

  1. Ohio Legislature

    As Introduced

  2. Ohio Legislature

    As Reported by the House Local Government Committee

Official Summary Text

To amend sections 3709.29 and 5705.23 of the Revised Code to authorize a taxing authority to decline to submit a requested library levy or general health district levy to voters.

Current Bill Text

Read the full stored bill text
As Reported by the House Local Government Committee

136th
General Assembly

Regular
Session
Am. H. B. No. 137

2025-2026

Representative Lorenz

Cosponsor: Representative King

To
amend sections 3709.29 and 5705.23 of the Revised Code
to
authorize a taxing authority to decline to submit a requested library
levy or general health district levy to voters.

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

Section
1.
That
sections 3709.29 and 5705.23 of the Revised Code be amended to read
as follows:

Sec.
3709.29.
If
the estimated amount of money necessary to meet the expenses of a
general health district program will not be forthcoming to the board
of health of such district out of the district health fund because
the taxes within the ten-mill limitation will be insufficient, the
board of health shall certify the fact of such insufficiency to the
board of county commissioners of the county in which such district is
located. Such board of county commissioners is hereby ordained to be
a special taxing authority for the purposes of this section only,
and, notwithstanding any other law to the contrary, the board of
county commissioners of any county in which a general health district
is located is the taxing authority for such special levy outside the
ten-mill limitation. The board of county commissioners
shall

may

thereupon,
in the year preceding that in which such health program will be
effective, by vote of two-thirds of all the members of that body,
declare by resolution that the amount of taxes which may be raised
within the ten-mill limitation will be insufficient to provide an
adequate amount for the necessary requirements of such district
within the county, and that it is necessary to levy a tax in excess
of such limitation in order to provide the board of health with
sufficient funds to carry out such health program. Such resolution
shall be filed with the board of elections not later than four p.m.
of the ninetieth day before the day of election.

Such
resolution shall specify the amount of increase in rate which it is
necessary to levy and the number of years during which such increase
shall be in effect, which shall not be for a longer period than ten
years.

The
resolution shall conform to section 5705.191 of the Revised Code and
be certified and submitted in the manner provided in section 5705.25
of the Revised Code, provided that the proposal shall be placed on
the ballot at the next primary or general election occurring more
than ninety days after the resolution is filed with the board of
elections.

Sec.
5705.23.
The
board of library trustees of any county, municipal corporation,
school district, or township public library by a vote of two-thirds
of all its members may at any time declare by resolution that the
amount of taxes which may be raised within the ten-mill limitation by
levies on the current tax duplicate will be insufficient to provide
an adequate amount for the necessary requirements of the public
library, that it is necessary to levy a tax in excess of such
limitation for current expenses of the public library or for the
construction of any specific permanent improvement or class of
improvements which the board of library trustees is authorized to
make or acquire and which could be included in a single issue of
bonds, and that the question of such additional tax levy shall be
submitted
by

to

the
taxing authority of the political subdivision to whose jurisdiction
the board is subject,

regardless
of whether the territory of the library is the same as the territory
of that political subdivision. After receiving such a resolution, the
taxing authority may submit the question

to the electors of the subdivision, or, in the case of a qualifying
library levy, to the electors residing within the boundaries of the
library district
,

on the day specified by division (E) of section 3501.01 of the
Revised Code for the holding of a primary election or at an election
on another day to be specified in the resolution. No more than two
elections
shall

may

be
held under authority of this section in any one calendar year. Such
resolution shall conform to section 5705.19 of the Revised Code,
except that the tax levy may be in effect for any specified number of
years or for a continuing period of time, as set forth in the
resolution, and the resolution shall specify the date of holding the
election, which shall not be earlier than ninety days after the
adoption and certification of the resolution to the taxing authority
of the political subdivision to whose jurisdiction the board is
subject, and which shall be consistent with the requirements of
section 3501.01 of the Revised Code. The resolution shall not include
a levy on the current tax list and duplicate unless the election is
to be held at or prior to the first Tuesday after the first Monday in
November of the current tax year.

Upon
receipt of the resolution, the taxing authority of the political
subdivision to whose jurisdiction the board is subject
shall

may

adopt
a resolution providing for the submission of such additional tax levy
to the electors of the subdivision, or, in the case of a qualifying
library levy, to the electors residing within the boundaries of the
library district on the date specified in the resolution of the board
of library trustees.
The

A

resolution
,
if

adopted by the taxing authority shall otherwise conform to the
resolution certified to it by the board. The resolution of the taxing
authority shall be certified to the board of elections of the proper
county not less than ninety days before the date of such election.
Such resolution shall go into immediate effect upon its passage, and
no publication of the resolution shall be necessary other than that
provided in the notice of election. Section 5705.25 of the Revised
Code shall govern the arrangements for the submission of such
question and other matters concerning the election, to which that
section refers, except that such election shall be held on the date
specified in the resolution. If a majority of the electors voting on
the question so submitted in an election vote in favor of such levy,
the taxing authority may forthwith make the necessary levy within the
subdivision or, in the case of a qualifying library levy, within the
boundaries of the library district at the additional rate in excess
of the ten-mill limitation on the tax list, for the purpose stated in
such resolutions. Such tax levy shall be included in the next annual
tax budget that is certified to the county budget commission. The
proceeds of any library levy in excess of the ten-mill limitation
shall be used for purposes of the board in accordance with the law
applicable to the board.

After
the approval of a levy on the current tax list and duplicate to
provide an increase in current expenses, and prior to the time when
the first tax collection from such levy can be made, the taxing
authority at the request of the board of library trustees may
anticipate a fraction of the proceeds of such levy and issue
anticipation notes in an amount not exceeding fifty per cent of the
total estimated proceeds of the levy to be collected during the first
year of the levy.

After
the approval of a levy to provide revenues for the construction or
acquisition of any specific permanent improvement or class of
improvements, the taxing authority at the request of the board of
library trustees may anticipate a fraction of the proceeds of such
levy and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the levy to be
collected in each year over a period of ten years after the issuance
of such notes.

The
notes shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the year
of their issuance over a period not to exceed ten years, and may have
a principal payment in the year of their issuance.

Any
levy approved by the electors of a library district shall be made
within the library district only.

Section
2.
That
existing sections 3709.29 and 5705.23 of the Revised Code are hereby
repealed.

Section
3.
The
amendment by this act of section 3709.29 of the Revised Code applies
to certifications to a board of county commissioners under that
section made on or after the effective date of this section.

The
amendment by this act of section 5705.23 of the Revised Code applies
to resolutions adopted by a board of library trustees and certified
to a taxing authority under that section on or after the effective
date of this section.