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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 179
2025-2026
Representative Stephens
To
amend section 5703.21 and to enact section 5703.83 of the Revised
Code
to
create a statewide screening system for certain property tax
reductions and to make an appropriation.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
section 5703.21 be amended and section 5703.83 of the Revised Code be
enacted to read as follows:
Sec.
5703.21.
(A)
Except as provided in divisions (B) and (C) of this section, no agent
of the department of taxation, except in the agent's report to the
department or when called on to testify in any court or proceeding,
shall divulge any information acquired by the agent as to the
transactions, property, or business of any person while acting or
claiming to act under orders of the department. Whoever violates this
provision shall thereafter be disqualified from acting as an officer
or employee or in any other capacity under appointment or employment
of the department.
(B)(1)
For purposes of an audit pursuant to section 117.15 of the Revised
Code, or an audit of the department pursuant to Chapter 117. of the
Revised Code, or an audit, pursuant to that chapter, the objective of
which is to express an opinion on a financial report or statement
prepared or issued pursuant to division (A)(7) or (9) of section
126.21 of the Revised Code, the officers and employees of the auditor
of state charged with conducting the audit shall have access to and
the right to examine any state tax returns and state tax return
information in the possession of the department to the extent that
the access and examination are necessary for purposes of the audit.
Any information acquired as the result of that access and examination
shall not be divulged for any purpose other than as required for the
audit or unless the officers and employees are required to testify in
a court or proceeding under compulsion of legal process. Whoever
violates this provision shall thereafter be disqualified from acting
as an officer or employee or in any other capacity under appointment
or employment of the auditor of state.
(2)
For purposes of an internal audit pursuant to section 126.45 of the
Revised Code, the officers and employees of the office of internal
audit in the office of budget and management charged with directing
the internal audit shall have access to and the right to examine any
state tax returns and state tax return information in the possession
of the department to the extent that the access and examination are
necessary for purposes of the internal audit. Any information
acquired as the result of that access and examination shall not be
divulged for any purpose other than as required for the internal
audit or unless the officers and employees are required to testify in
a court or proceeding under compulsion of legal process. Whoever
violates this provision shall thereafter be disqualified from acting
as an officer or employee or in any other capacity under appointment
or employment of the office of internal audit.
(3)
As provided by section 6103(d)(2) of the Internal Revenue Code, any
federal tax returns or federal tax information that the department
has acquired from the internal revenue service, through federal and
state statutory authority, may be disclosed to the auditor of state
or the office of internal audit solely for purposes of an audit of
the department.
(4)
For purposes of Chapter 3739. of the Revised Code, an agent of the
department of taxation may share information with the division of
state fire marshal that the agent finds during the course of an
investigation.
(C)
Division (A) of this section does not prohibit any of the following:
(1)
Divulging information contained in applications, complaints, and
related documents filed with the department under section 5715.27 of
the Revised Code or in applications filed with the department under
section 5715.39 of the Revised Code;
(2)
Providing to the attorney general information the department obtains
under division (J) of section 1346.01 of the Revised Code;
(3)
Permitting properly authorized officers, employees, or agents of a
municipal corporation from inspecting reports or information pursuant
to section 718.84 of the Revised Code or rules adopted under section
5745.16 of the Revised Code;
(4)
Providing information regarding the name, account number, or business
address of a holder of a vendor's license issued pursuant to section
5739.17 of the Revised Code, a holder of a direct payment permit
issued pursuant to section 5739.031 of the Revised Code, or a seller
having a use tax account maintained pursuant to section 5741.17 of
the Revised Code, or information regarding the active or inactive
status of a vendor's license, direct payment permit, or seller's use
tax account;
(5)
Providing to a county auditor notices or documents concerning or
affecting the taxable value of property in the county auditor's
county. Unless authorized by law to disclose documents so provided,
the county auditor shall not disclose such documents;
(6)
Providing to a county auditor a sales or use tax return or audit
information under section 333.06 of the Revised Code;
(7)
Disclosing to a state or federal government agency, for use in the
performance of that agency's official duties in this state,
information in the possession of the tax commissioner necessary to
verify compliance with any provision of the Revised Code or federal
law relating to that agency. Unless disclosure is otherwise
authorized by law, information provided to any state or federal
government agency under this section remains confidential and is not
subject to further disclosure.
(8)
Disclosing to a county auditor information in or discovered pursuant
to the property tax relief screening system created in section
5703.83 of the Revised Code.
Sec.
5703.83.
(A)
The department of taxation shall establish and implement a property
tax relief screening system to evaluate the eligibility of owners of
real property and manufactured and mobile homes in this state that
receive one or both of the following reductions in taxes:
(1)
The reduction authorized under division (B) of section 323.152 of the
Revised Code;
(2)
The reductions authorized under division (A) of section 323.152 and
section 4503.065 of the Revised Code.
(B)
Each county auditor shall have access to the property tax relief
screening system authorized under this section. If a county auditor
discovers an error in the system relative to real property or a
manufactured or mobile home, the auditor shall notify the department
of taxation of the error.
(C)
If the department of taxation discovers through the property tax
relief screening system that real property or a manufactured or
mobile home was granted one or more of the reductions described in
divisions (A)(1) and (2) of this section for one or more tax years in
which the property or home was not eligible for the reduction, the
department shall notify the county auditor of the county in which the
property or manufactured or mobile home is located.
Section
2.
That
existing section 5703.21 of the Revised Code is hereby repealed.
Section
3.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.
Section
4.
1
2
3
4
5
A
OBM
OFFICE OF BUDGET AND MANAGEMENT
B
General
Revenue Fund
C
GRF
042427
GRF
Tax Relief Verification
$7,500,000
$7,500,000
D
TOTAL
General Revenue Fund
$7,500,000
$7,500,000
GRF
TAX RELIEF VERIFICATION
The
foregoing appropriation item 042427, GRF Tax Relief Verification,
shall be used to establish and implement a property tax relief
screening system according to section 5703.83 of the Revised Code.
Section
5.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, H.B. 96 of the 136th General Assembly.