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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 215
2025-2026
Representatives Jarrells, Stephens
Cosponsors: Representatives Denson,
Fischer, Mohamed, Upchurch, White, E.
To
amend section 323.131 and to enact section 5705.17 of the Revised
Code
to
prohibit most property tax levies submitted at a general election
from taking effect in the current tax year.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
section 323.131 be amended and section 5705.17 of the Revised Code be
enacted to read as follows:
Sec.
323.131.
(A)
Each tax bill prepared and mailed or delivered under section 323.13
of the Revised Code shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. For any county in which the board of county commissioners
has granted a partial property tax exemption on homesteads under
section 323.158 of the Revised Code, the commissioner shall require
that the tax bills for those homesteads include a notice of the
amount of the tax reduction that results from the partial exemption.
In addition to the information required by the commissioner, each tax
bill shall contain the following information:
(1)
The taxes levied and the taxes charged and payable against the
property;
(2)
The effective tax rate. The words "effective tax rate"
shall appear in boldface type.
(3)
The following notices:
(a)
"Notice: If the taxes are not paid within sixty days from the
date they are certified delinquent, the property is subject to
foreclosure for tax delinquency." Failure to provide such notice
has no effect upon the validity of any tax foreclosure to which a
property is subjected.
(b)
"Notice: If the taxes charged against this parcel have been
reduced by the 2-1/2 per cent tax reduction for residences occupied
by the owner but the property is not a residence occupied by the
owner, the owner must notify the county auditor's office not later
than March 31 of the year following the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.
If
the taxes charged against this parcel have not been reduced by the
2-1/2 per cent tax reduction and the parcel includes a residence
occupied by the owner, the parcel may qualify for the tax reduction.
To obtain an application for the tax reduction or further
information, the owner may contact the county auditor's office at
__________ (insert the address and telephone number of the county
auditor's office)."
(4)
For a tract or lot on the real property tax suspension list under
section 319.48 of the Revised Code, the following notice: "Notice:
The taxes shown due on this bill are for the current year only.
Delinquent taxes, penalties, and interest also are due on this
property. Contact the county treasurer to learn the total amount
due."
(5)
On a bill for the tax year that includes the date of a general
election in which a qualifying property tax, as defined in section
5705.17 of the Revised Code, is approved by electors, the qualifying
property taxes that will be included in the tax bill for the
following tax year and an estimate of the projected first-year
collections of those taxes, based on values on the current tax list.
The
tax bill shall not contain or be mailed or delivered with any
information or material that is not required by this section or that
is not authorized by section 321.45 of the Revised Code or by the tax
commissioner.
(B)
If the property is residential rental property, the tax bill shall
contain a statement that the owner of the residential rental property
shall file with the county auditor the information required under
division (A) or (C) of section 5323.02 of the Revised Code.
(C)
Each county auditor and treasurer shall post on their respective web
sites, or on the county's web site, the percentage of property taxes
charged by each taxing unit and, in the case of the county as a
taxing unit, the percentage of taxes charged by the county for each
of the county purposes for which taxes are charged.
(D)
As used in this section, "residential rental property" has
the same meaning as in section 5323.01 of the Revised Code.
Sec.
5705.17.
(A)
As used in this section, "qualifying property tax" means
any property tax levied under the Revised Code, except any of the
following:
(1)
A tax levied by a taxing unit that has been declared to be in a state
of fiscal caution, fiscal watch, or fiscal emergency under section
118.022, 118.025, 118.04, 3316.03, or 3316.031 of the Revised Code;
(2)
A tax to renew or to renew and decrease the rate of an existing tax;
(3)
A tax levied under sections 5705.194 to 5709.197 of the Revised Code.
(B)
Notwithstanding any other section of the Revised Code to the
contrary, no qualifying property tax certified to electors at a
general election shall take effect beginning in the current tax year,
and no county board of elections shall certify such a tax to appear
on the ballot under section 5705.03 of the Revised Code or any other
section of the Revised Code.
Section
2.
That
existing section 323.131 of the Revised Code is hereby repealed.
Section
3.
The
amendment or enactment by this act of sections 323.131 and 5705.17 of
the Revised Code applies to qualifying property taxes, as defined in
section 5705.17 of the Revised Code, submitted at a general election
held in the first calendar year beginning after the effective date of
this section, and for every following general election.