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Bill > HB124

OH HB124

OH HB124
Modify process for property tax sales-assessment ratio studies

summary

Introduced
02/24/2025
In Committee
05/28/2025
Crossed Over
06/04/2025
Passed
Dead

Introduced Session

136th General Assembly

Bill Summary

To amend sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.

AI Summary

This bill modifies the process for property tax sales-assessment ratio studies in Ohio, focusing on how county auditors and the tax commissioner conduct and review property valuations. The bill changes several key aspects of the existing law, including requiring sales-assessment studies to be based solely on a representative sampling of sales provided by county auditors, with these sales limited to open market, arms-length transactions occurring within the three years prior to the tax year. It shifts some responsibilities between the tax commissioner and county auditors, such as allowing auditors to conduct appraisals when there are insufficient sales data. The bill also adjusts appeal procedures for determinations related to these studies, allowing both county auditors and the tax commissioner to appeal certain decisions to the board of tax appeals. Additionally, it modifies timelines for when certain actions must be taken, such as moving the county board of revision's assessment review date from the second Monday in June to the second Monday in May. The changes will apply to tax year 2026 and subsequent years, and aim to improve the accuracy and transparency of property tax assessments by providing clearer guidelines for how sales-assessment ratio studies are conducted and reviewed.

Committee Categories

Government Affairs

Sponsors (55)

Thomas Hall (R)*,  David Thomas (R)*,  Cindy Abrams (R),  Tim Barhorst (R),  Adam Bird (R),  Sean Brennan (D),  Karen Brownlee (D),  Gary Click (R),  Rodney Creech (R),  Jack Daniels (R),  Kellie Deeter (R),  Michael Dovilla (R),  Tex Fischer (R),  Sarah Fowler Arthur (R),  Haraz Ghanbari (R),  Chris Glassburn (D),  Michele Grim (D),  Jennifer Gross (R),  Derrick Hall (D),  Mark Hiner (R),  Adam Holmes (R),  Latyna Humphrey (D),  Marilyn John (R),  Mark Johnson (R),  Angie King (R),  Matthew Kishman (R),  Beth Lear (R),  Crystal Lett (D),  Brian Lorenz (R),  Adam Mathews (R),  Lauren McNally (D),  Joe Miller (D),  Kevin Miller (R),  Melanie Miller (R),  Ismail Mohamed (D),  Johnathan Newman (R),  Bob Peterson (R),  Phil Plummer (R),  Sharon Ray (R),  Kevin Ritter (R),  Bill Roemer (R),  Nick Santucci (R),  Jean Schmidt (R),  Mark Sigrist (D),  Anita Somani (D),  Jason Stephens (R),  D.J. Swearingen (R),  Cecil Thomas (D),  Desiree Tims (D),  Terrence Upchurch (D),  Andrea White (R),  Erika White (D),  Josh Williams (R),  Heidi Workman (R),  Tom Young (R), 

Last Action

Senate Local Government D./Hall, T., 1st Hearing, Sponsor (10:45:00 10/15/2025 Grant Hearing Room) (on 10/15/2025)

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