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HB89 • 2026

Authorize temporary property tax reduction

Authorize temporary property tax reduction

Taxes
Passed Legislature

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

Sponsor
Jean Schmidt
Last action
Official status
As Introduced
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.

Authorize temporary property tax reduction

To authorize a temporary property tax reduction.

What This Bill Does

  • To authorize a temporary property tax reduction.

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.

Bill History

  1. Ohio Legislature

    As Introduced

Official Summary Text

To authorize a temporary property tax reduction.

Current Bill Text

Read the full stored bill text 
As Introduced

136th
General Assembly

Regular
Session
H. B. No. 89

2025-2026

Representative Schmidt

A
BILL

To

authorize
a temporary property tax reduction.

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

Section
1.
(A)
As used in this section:

(1)
"Eligible property" means either of the following:

(a)
Real property that appeared on the tax list for tax year 2022 and
that was owned continuously by the same person from January 1, 2022,
to December 31, 2024.

(b)
A manufactured or mobile home that appeared on the manufactured home
tax list for tax year 2023 and that was owned continuously by the
same person from January 1, 2022, to December 31, 2024.

(2)
"Current taxes" means the amount of current taxes charged
and payable for a given tax year as computed after the reductions
under divisions (A) and (B) of section 323.152 of the Revised Code
and sections 319.301, 319.302, and 323.158 of the Revised Code.

(3)
"Manufactured home taxes" means the amount of manufactured
home taxes charged and payable as computed after any reductions under
division (B) of section 323.152 of the Revised Code and sections
319.302, 4503.065, and 4503.0610 of the Revised Code.

(B)
Property taxes on an eligible property shall be reduced for tax year
2024 by the amount by which the current taxes on that property for
that year exceed the current taxes on that property for tax year
2022. The manufactured home tax on eligible property that is a
manufactured or mobile home shall be reduced for tax year 2025 by the
amount by which the manufactured home taxes on that home for that
year exceed the manufactured home taxes on that home for tax year
2023.

For
a person that, before the effective date of this section, paid any
amount of tax year 2024 real property taxes on an eligible property
due under section 323.12 of the Revised Code or tax year 2025
manufactured home taxes on an eligible property due under section
4503.06 of the Revised Code, as applicable, without taking into
account the reduction authorized by this section, the full reduction
amount for the eligible property shall be deducted from the next
payment or payments due for that property under those sections, until
any excess reduction is fully deducted.

(C)
The county auditor shall certify the amount of reduction authorized
under this section applicable to each property and manufactured or
mobile home in the county to the county treasurer not later than
fifteen days after the effective date of this section. No application
shall be required as a condition of receiving the reduction.