Bill > HB28

This bill eliminates the authority for local governments and school districts to levy replacement property tax levies in Ohio. Specifically, the bill removes references to replacement levies from multiple sections of the Ohio Revised Code, effectively ending the practice of replacing existing tax levies with new levies that have the same or similar millage rates. Under current law, local governments and school districts could submit replacement levies to voters, which allowed them to essentially renew a tax levy without going through a full renewal process. The bill repeals section 5705.192, which previously governed replacement levies, and makes conforming amendments to other sections of law that referenced replacement levies. The changes will apply to elections held on or after October 1, 2025, which provides a transition period for local governments and school districts. During this transition period, taxing authorities can still submit replacement levies under the old law, but after October 1, 2025, they will need to use the standard renewal process for tax levies. This change may make it slightly more challenging for local governments and school districts to maintain existing tax levies, as they will need to go through a more comprehensive electoral process to continue collecting taxes.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb28