Bill > HB496

This bill revises the law governing property taxes and county auditors in Ohio. Some key provisions include: This bill amends over 50 sections of the Ohio Revised Code related to property taxes, county auditors, and other local government financing. The bill makes changes to provisions governing property tax levies, county auditor duties and fees, manufactured home taxes, and school district financing, among other areas. The bill clarifies and modifies the procedures and requirements for property tax levies, including calculation of "effective rates" and procedures for tax levies by counties, municipalities, townships, and other local governments. It also adjusts the compensation and duties of county auditors related to administering property taxes. For school districts, the bill updates provisions governing school district property tax levies, income taxes, and financing, including changes to procedures for approving school district tax issues and requirements for allocating certain tax revenues to community schools. The bill applies the changes to elections held 100 days after the effective date, and applies the changes to property tax complaints for tax years ending on or after the effective date.

Budget and Finance

https://www.legislature.ohio.gov/legislation/135/hb496