Bill > HB309

This bill modifies Ohio's laws regarding county budget commissions, property taxation, and school district funding. It introduces several key changes, including defining "unnecessary collections" and "excessive collections" for tax purposes, and giving county budget commissions more discretion to adjust tax levies to avoid over-collection. The bill allows budget commissions to reduce tax levies if they determine the collections exceed reasonable financial needs, but with important restrictions: levies cannot be reduced below the previous year's collection level without sufficient reserve funds, and school district levies cannot be reduced below the required 20-mill minimum for operating expenses. The legislation also requires the tax commissioner to annually determine and certify rate adjustments for fixed-sum levies to ensure they produce their specified revenue amount. Additionally, the bill updates administrative procedures for the Department of Education and Workforce in calculating and distributing funds to school districts, including more detailed requirements for enrollment calculations and certification of payments. These changes aim to provide more flexibility and oversight in local government and school district financial management while maintaining fiscal responsibility.

Budget and Finance, Government Affairs

https://www.legislature.ohio.gov/legislation/136/hb309