Bill > SB285

This bill amends Ohio Revised Code section 5713.34 to modify the rules for recoupment charges when agricultural land is converted to other uses, specifically creating new exemptions for certain conservation land conversions. Under current law, when agricultural land is converted to a different use, the county auditor can levy a charge equal to the tax savings from the previous three years. The bill adds two new exemptions from these recoupment charges: first, for land that is exempt from taxation and remains principally undeveloped, and second, for land acquired by a public entity through means other than eminent domain and used exclusively for a public purpose that keeps the land principally undeveloped. The bill defines "principally undeveloped" as land used for outdoor education, recreation, or open space that contains only necessary structures and facilities. The exemptions apply differently depending on whether the land is within the boundaries of certain school districts or park districts. If the land is later developed or converted to a different use, the recoupment charges can still be applied. The bill specifies that these changes will apply to land conversions occurring on or after the effective date of the legislation.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/sb285