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Bill > HB187


OH HB187

Modify procedures to conduct property tax sales-assessment study


summary

Introduced
05/24/2023
In Committee
12/06/2023
Crossed Over
10/11/2023
Passed
12/06/2023
Dead

Introduced Session

135th General Assembly (2023-2024)

Bill Summary

To amend sections 323.152, 323.153, 323.156, 2506.01, 4503.065, 4503.066, 4503.068, 5713.01, 5713.03, 5715.012, 5715.19, 5715.24, 5715.25, 5715.251, 5715.26, and 5717.01 of the Revised Code to make changes to the law governing real property valuation and tax complaints, to temporarily modify the computation of the homestead exemption, to abate property taxes on certain municipal and community improvement corporation property, to make an appropriation, and to declare an emergency.

AI Summary

This bill amends sections of the Ohio Revised Code to make changes to the law governing real property valuation and tax complaints, temporarily modify the computation of the homestead exemption, abate property taxes on certain municipal and community improvement corporation property, and make an appropriation. Specifically, the bill increases the maximum value reduction for the homestead exemption to $60,000 for 2023-2025, expands eligibility for the enhanced reduction, and allows certain property owned by municipal corporations and community improvement corporations to be placed on the exempt list and have unpaid taxes abated. The bill also makes changes to the property tax complaint and appeal process, including adjusting the filing threshold and prohibiting certain third-party appeals. Additionally, the bill appropriates $25 million in fiscal year 2024 and $50 million in fiscal year 2025 to reimburse local governments and school districts for the tax reductions.

Committee Categories

Budget and Finance

Sponsors (17)

Last Action

Senate Ways and Means 3rd Hearing (10:30:00 12/6/2023 Grant Hearing Room) (on 12/06/2023)

bill text


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bill summary

Document Type Source Location
State Bill Page https://www.legislature.ohio.gov/legislation/135/hb187
Analysis - As Introduced https://www.legislature.ohio.gov/download?key=21046&format=pdf
BillText https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb187/PS/04/hb187_04_PS?format=pdf
BillText https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb187/RS/03/hb187_03_RS?format=pdf
Fiscal Note - As Passed By Senate https://www.legislature.ohio.gov/download?key=21854&format=pdf
Synopsis of Committee Amendments https://www.legislature.ohio.gov/download?key=21846&format=pdf
Fiscal Note - As Pending in Senate Committee https://www.legislature.ohio.gov/download?key=21845&format=pdf
Fiscal Note - As Reported By Senate Committee https://www.legislature.ohio.gov/download?key=21851&format=pdf
Analysis - As Reported By Senate Committee https://www.legislature.ohio.gov/download?key=21847&format=pdf
Analysis - As Passed By House https://www.legislature.ohio.gov/download?key=21610&format=pdf
Fiscal Note - As Passed By House https://www.legislature.ohio.gov/download?key=21561&format=pdf
BillText https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb187/PH/02/hb187_02_PH?format=pdf
Fiscal Note - As Reported By House Committee https://www.legislature.ohio.gov/download?key=21515&format=pdf
Fiscal Note - As Reported By House Committee https://www.legislature.ohio.gov/download?key=21420&format=pdf
Analysis - As Reported By House Committee https://www.legislature.ohio.gov/download?key=21407&format=pdf
BillText https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb187/RH/01/hb187_01_RH?format=pdf
Fiscal Note - As Pending in House Committee https://www.legislature.ohio.gov/download?key=21368&format=pdf
Fiscal Note - As Introduced https://www.legislature.ohio.gov/download?key=21172&format=pdf
Analysis - As Introduced https://www.legislature.ohio.gov/download?key=21093&format=pdf
BillText https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb187/IN/00/hb187_00_IN?format=pdf
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