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SB460 • 2026

Exempt from property tax fencing surrounding oil, gas well pads

Exempt from property tax fencing surrounding oil, gas well pads

Energy Taxes
Passed Legislature

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

Sponsor
Al Cutrona
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.

Exempt from property tax fencing surrounding oil, gas well pads

To enact section 5709.29 of the Revised Code to exempt required fencing surrounding oil and gas well pads from property taxation.

What This Bill Does

  • To enact section 5709.29 of the Revised Code to exempt required fencing surrounding oil and gas well pads from property taxation.

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 enact section 5709.29 of the Revised Code to exempt required fencing surrounding oil and gas well pads from property taxation.

Current Bill Text

Read the full stored bill text 
sb460_00_IN

As Introduced

136th
General Assembly

Regular
Session
S. B. No. 460

2025-2026

Senator Cutrona

To
enact section 5709.29 of the Revised Code
to
exempt required fencing surrounding oil and gas well pads from
property taxation.

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

Section
1.
That
section 5709.29 of the Revised Code be enacted to read as follows:

Sec.
5709.29.
Terms
used in this section have the same meanings as in section 1509.01 of
the Revised Code. Fences surrounding the areas that are cleared or
prepared for the drilling of oil or gas wells that are required
pursuant to rules adopted by the chief of the division of oil and gas
resources management under section 1509.03 of the Revised Code or by
the terms and conditions attached to a permit issued under section
1509.06 of the Revised Code shall be exempt from taxation.

Section
2.
The
enactment by this act of section 5709.29 of the Revised Code applies
to tax years ending on or after the effective date of this section.