Ohio 136th General Assembly Status: Passed Senate 1 R cosponsors

SB 307 — Allow tax increment financing for police, firefighting facilities

Last action — Referred to committee

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced October 28, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 32% · moderate confidence

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Mixed recorded votes

    3 passed, 1 failed in recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill allows tax increment financing for police and firefighting facilities.

This legislation amends tax increment financing rules to include police and firefighting facilities as eligible projects. It aims to support the funding of these essential services through property tax revenues from improvements in designated areas.

Summary

To amend section 5709.40 of the Revised Code to allow funding for police and firefighting facilities in tax increment financing arrangements.

Bill Text

What changed in the latest version

25 added · 23 removed

Plain-language change summary

The amendments to Bill SB 307 mainly involve a change in the list of cosponsors. The final version includes a larger group of senators who support the bill, expanding from three to sixteen cosponsors. This change matters because it indicates broader bipartisan support, which can increase the likelihood of the bill passing and ultimately becoming law.

→
Previous
Latest
As Reported by the Senate Ways and Means Committee 136th General Assembly Regular Session S.
As Passed by the Senate 136th General Assembly Regular Session S.
Senators Roegner, Liston, Schaffer To amend section 5709.40 of the Revised Code to 1 allow funding for police and firefighting 2 facilities in tax increment financing 3 arrangements.
Senators Roegner, Liston, Schaffer, Antonio, Brenner, Chavez, Cirino, Craig, DeMora, Gavarone, Ingram, Landis, O'Brien, Patton, Reineke, Reynolds, Weinstein, Wilkin, Wilson To amend section 5709.40 of the Revised Code to 1 allow funding for police and firefighting 2 facilities in tax increment financing 3 arrangements.
14 (4) "Improvement" means the increase in the assessed value 15 of any real property that would first appear on the tax list and 16 duplicate of real and public utility property after the 17 effective date of an ordinance adopted under this section were 18 S.
14 (4) "Improvement" means the increase in the assessed value 15 of any real property that would first appear on the tax list and 16 duplicate of real and public utility property after the 17 S.
307 Page 2 As Reported by the Senate Ways and Means Committee it not for the exemption granted by that ordinance.
307 Page 2 As Passed by the Senate effective date of an ordinance adopted under this section were 18 it not for the exemption granted by that ordinance.
41 (f) As certified by the engineer for the political 42 subdivision, the public infrastructure serving the district is 43 inadequate to meet the development needs of the district as 44 evidenced by a written economic development plan or urban 45 renewal plan for the district that has been adopted by the 46 legislative authority of the subdivision.
41 (f) As certified by the engineer for the political 42 subdivision, the public infrastructure serving the district is 43 inadequate to meet the development needs of the district as 44 evidenced by a written economic development plan or urban 45 renewal plan for the district that has been adopted by the 46 S.
47 S.
307 Page 3 As Reported by the Senate Ways and Means Committee (g) The district is comprised entirely of unimproved land 48 that is located in a distressed area as defined in section 49 122.23 of the Revised Code.
307 Page 3 As Passed by the Senate legislative authority of the subdivision.
47 (g) The district is comprised entirely of unimproved land 48 that is located in a distressed area as defined in section 49 122.23 of the Revised Code.
the enhancement of public waterways 76 through improvements that allow for greater public access;
the enhancement of public waterways 76 S.
and 77 S.
307 Page 4 As Reported by the Senate Ways and Means Committee off-street parking facilities, including those in which all or a 78 portion of the parking spaces are reserved for specific uses 79 when determined to be necessary for economic development 80 purposes.
307 Page 4 As Passed by the Senate through improvements that allow for greater public access;
and 77 off-street parking facilities, including those in which all or a 78 portion of the parking spaces are reserved for specific uses 79 when determined to be necessary for economic development 80 purposes.
103 Except as otherwise provided under division (D) of this section 104 or section 5709.51 of the Revised Code, not more than seventy- 105 five per cent of an improvement thus declared to be a public 106 S.
103 Except as otherwise provided under division (D) of this section 104 or section 5709.51 of the Revised Code, not more than seventy- 105 S.
307 Page 5 As Reported by the Senate Ways and Means Committee purpose may be exempted from real property taxation for a period 107 of not more than ten years.
307 Page 5 As Passed by the Senate five per cent of an improvement thus declared to be a public 106 purpose may be exempted from real property taxation for a period 107 of not more than ten years.
120 (C)(1) The legislative authority of a municipal 121 corporation may adopt an ordinance creating an incentive 122 district and declaring improvements to parcels within the 123 district to be a public purpose and, except as provided in 124 division (C)(2) of this section, exempt from taxation as 125 provided in this section, but no legislative authority of a 126 municipal corporation that has a population that exceeds twenty- 127 five thousand, as shown by the most recent federal decennial 128 census, shall adopt an ordinance that creates an incentive 129 district if the sum of the taxable value of real property in the 130 proposed district for the preceding tax year and the taxable 131 value of all real property in the municipal corporation that 132 would have been taxable in the preceding year were it not for 133 the fact that the property was in an existing incentive district 134 and therefore exempt from taxation exceeds twenty-five per cent 135 of the taxable value of real property in the municipal 136 corporation for the preceding tax year.
120 (C)(1) The legislative authority of a municipal 121 corporation may adopt an ordinance creating an incentive 122 district and declaring improvements to parcels within the 123 district to be a public purpose and, except as provided in 124 division (C)(2) of this section, exempt from taxation as 125 provided in this section, but no legislative authority of a 126 municipal corporation that has a population that exceeds twenty- 127 five thousand, as shown by the most recent federal decennial 128 census, shall adopt an ordinance that creates an incentive 129 district if the sum of the taxable value of real property in the 130 proposed district for the preceding tax year and the taxable 131 value of all real property in the municipal corporation that 132 would have been taxable in the preceding year were it not for 133 the fact that the property was in an existing incentive district 134 and therefore exempt from taxation exceeds twenty-five per cent 135 of the taxable value of real property in the municipal 136 S.
The ordinance shall 137 S.
307 Page 6 As Reported by the Senate Ways and Means Committee delineate the boundary of the proposed district and specifically 138 identify each parcel within the district.
307 Page 6 As Passed by the Senate corporation for the preceding tax year.
The ordinance shall 137 delineate the boundary of the proposed district and specifically 138 identify each parcel within the district.
Not 165 later than thirty days prior to the public hearing, the 166 legislative authority shall give notice of the public hearing 167 and the proposed ordinance by first class mail to every real 168 S.
Not 165 later than thirty days prior to the public hearing, the 166 legislative authority shall give notice of the public hearing 167 S.
307 Page 7 As Reported by the Senate Ways and Means Committee property owner whose property is located within the boundaries 169 of the proposed incentive district that is the subject of the 170 proposed ordinance.
307 Page 7 As Passed by the Senate and the proposed ordinance by first class mail to every real 168 property owner whose property is located within the boundaries 169 of the proposed incentive district that is the subject of the 170 proposed ordinance.
198 (c) Before adopting an ordinance under division (C)(1) of 199 S.
198 S.
307 Page 8 As Reported by the Senate Ways and Means Committee this section, the legislative authority of a municipal 200 corporation shall amend the ordinance to exclude any parcel 201 located wholly or partly outside the overlay for which a written 202 response has been submitted under division (C)(2)(b) of this 203 section.
307 Page 8 As Passed by the Senate (c) Before adopting an ordinance under division (C)(1) of 199 this section, the legislative authority of a municipal 200 corporation shall amend the ordinance to exclude any parcel 201 located wholly or partly outside the overlay for which a written 202 response has been submitted under division (C)(2)(b) of this 203 section.
229 An ordinance adopted under division (C)(1) of this section 230 S.
229 S.
307 Page 9 As Reported by the Senate Ways and Means Committee on or after March 30, 2006, shall not designate police or fire 231 equipment as public infrastructure improvements, and no service 232 payment provided for in section 5709.42 of the Revised Code and 233 received by the municipal corporation under the ordinance shall 234 be used for police or fire equipment.
307 Page 9 As Passed by the Senate An ordinance adopted under division (C)(1) of this section 230 on or after March 30, 2006, shall not designate police or fire 231 equipment as public infrastructure improvements, and no service 232 payment provided for in section 5709.42 of the Revised Code and 233 received by the municipal corporation under the ordinance shall 234 be used for police or fire equipment.
With approval of the board of education, 258 the life of a district may be not more than thirty years, and 259 the percentage of improvements to be exempted may be not more 260 than one hundred per cent.
With approval of the board of education, 258 the life of a district may be not more than thirty years, and 259 the percentage of improvements to be exempted may be not more 260 S.
The approval of a board of education 261 S.
307 Page 10 As Reported by the Senate Ways and Means Committee shall be obtained in the manner provided in division (D) of this 262 section.
307 Page 10 As Passed by the Senate than one hundred per cent.
The approval of a board of education 261 shall be obtained in the manner provided in division (D) of this 262 section.
The notice regarding 291 improvements with respect to a parcel under division (B) of this 292 S.
The notice regarding 291 S.
307 Page 11 As Reported by the Senate Ways and Means Committee section shall identify the parcels for which improvements are to 293 be exempted from taxation, provide an estimate of the true value 294 in money of the improvements, specify the period for which the 295 improvements would be exempted from taxation and the percentage 296 of the improvement that would be exempted, and indicate the date 297 on which the legislative authority intends to adopt the 298 ordinance.
307 Page 11 As Passed by the Senate improvements with respect to a parcel under division (B) of this 292 section shall identify the parcels for which improvements are to 293 be exempted from taxation, provide an estimate of the true value 294 in money of the improvements, specify the period for which the 295 improvements would be exempted from taxation and the percentage 296 of the improvement that would be exempted, and indicate the date 297 on which the legislative authority intends to adopt the 298 ordinance.
If an agreement is negotiated between the 323 legislative authority and the board to compensate the school 324 S.
If an agreement is negotiated between the 323 S.
307 Page 12 As Reported by the Senate Ways and Means Committee district for all or part of the taxes exempted, including 325 agreements for payments in lieu of taxes under section 5709.42 326 of the Revised Code, the legislative authority shall compensate 327 the joint vocational school district within which the parcel or 328 district is located at the same rate and under the same terms 329 received by the city, local, or exempted village school 330 district.
307 Page 12 As Passed by the Senate legislative authority and the board to compensate the school 324 district for all or part of the taxes exempted, including 325 agreements for payments in lieu of taxes under section 5709.42 326 of the Revised Code, the legislative authority shall compensate 327 the joint vocational school district within which the parcel or 328 district is located at the same rate and under the same terms 329 received by the city, local, or exempted village school 330 district.
352 The legislative authority may adopt the ordinance at any time 353 after the board of education certifies its resolution approving 354 the exemption to the legislative authority, or, if the board 355 S.
352 The legislative authority may adopt the ordinance at any time 353 after the board of education certifies its resolution approving 354 S.
307 Page 13 As Reported by the Senate Ways and Means Committee approves the exemption on the condition that a mutually 356 acceptable compensation agreement be negotiated, at any time 357 after the compensation agreement is agreed to by the board and 358 the legislative authority.
307 Page 13 As Passed by the Senate the exemption to the legislative authority, or, if the board 355 approves the exemption on the condition that a mutually 356 acceptable compensation agreement be negotiated, at any time 357 after the compensation agreement is agreed to by the board and 358 the legislative authority.
383 (6) Nothing in division (D) of this section prohibits the 384 legislative authority of a municipal corporation from amending 385 S.
383 (6) Nothing in division (D) of this section prohibits the 384 S.
307 Page 14 As Reported by the Senate Ways and Means Committee the ordinance or resolution under section 5709.51 of the Revised 386 Code to extend the term of the exemption.
307 Page 14 As Passed by the Senate legislative authority of a municipal corporation from amending 385 the ordinance or resolution under section 5709.51 of the Revised 386 Code to extend the term of the exemption.
If 414 the board of county commissioners objects, and the board and 415 legislative authority fail to negotiate a mutually acceptable 416 S.
If 414 the board of county commissioners objects, and the board and 415 S.
307 Page 15 As Reported by the Senate Ways and Means Committee compensation agreement, the ordinance adopted under division (C) 417 (1) of this section shall provide to the board compensation in 418 the eleventh and subsequent years of the exemption period equal 419 in value to not more than fifty per cent of the taxes that would 420 be payable to the county or, if the board's objection includes 421 an objection to an exemption percentage in excess of seventy- 422 five per cent, compensation equal in value to not more than 423 fifty per cent of the taxes that would be payable to the county, 424 on the portion of the improvement in excess of seventy-five per 425 cent, were that portion to be subject to taxation.
307 Page 15 As Passed by the Senate legislative authority fail to negotiate a mutually acceptable 416 compensation agreement, the ordinance adopted under division (C) 417 (1) of this section shall provide to the board compensation in 418 the eleventh and subsequent years of the exemption period equal 419 in value to not more than fifty per cent of the taxes that would 420 be payable to the county or, if the board's objection includes 421 an objection to an exemption percentage in excess of seventy- 422 five per cent, compensation equal in value to not more than 423 fifty per cent of the taxes that would be payable to the county, 424 on the portion of the improvement in excess of seventy-five per 425 cent, were that portion to be subject to taxation.
445 (F) Service payments in lieu of taxes that are 446 attributable to any amount by which the effective tax rate of 447 S.
445 (F) Service payments in lieu of taxes that are 446 S.
307 Page 16 As Reported by the Senate Ways and Means Committee either a renewal levy with an increase or a replacement levy 448 exceeds the effective tax rate of the levy renewed or replaced, 449 or that are attributable to an additional levy, for a levy 450 authorized by the voters for any of the following purposes on or 451 after January 1, 2006, and which are provided pursuant to an 452 ordinance creating an incentive district under division (C)(1) 453 of this section that is adopted on or after January 1, 2006, or 454 a later date as specified in this division, shall be distributed 455 to the appropriate taxing authority as required under division 456 (C) of section 5709.42 of the Revised Code in an amount equal to 457 the amount of taxes from that additional levy or from the 458 increase in the effective tax rate of such renewal or 459 replacement levy that would have been payable to that taxing 460 authority from the following levies were it not for the 461 exemption authorized under division (C) of this section:
307 Page 16 As Passed by the Senate attributable to any amount by which the effective tax rate of 447 either a renewal levy with an increase or a replacement levy 448 exceeds the effective tax rate of the levy renewed or replaced, 449 or that are attributable to an additional levy, for a levy 450 authorized by the voters for any of the following purposes on or 451 after January 1, 2006, and which are provided pursuant to an 452 ordinance creating an incentive district under division (C)(1) 453 of this section that is adopted on or after January 1, 2006, or 454 a later date as specified in this division, shall be distributed 455 to the appropriate taxing authority as required under division 456 (C) of section 5709.42 of the Revised Code in an amount equal to 457 the amount of taxes from that additional levy or from the 458 increase in the effective tax rate of such renewal or 459 replacement levy that would have been payable to that taxing 460 authority from the following levies were it not for the 461 exemption authorized under division (C) of this section:
Show all 54 changed rows (14 more)
Previous
Latest
475 (5) A tax levied under section 5705.23 of the Revised Code 476 S.
475 S.
307 Page 17 As Reported by the Senate Ways and Means Committee for library purposes;
307 Page 17 As Passed by the Senate (5) A tax levied under section 5705.23 of the Revised Code 476 for library purposes;
500 (13) A tax levied by a township under section 505.39, 501 division (I) of section 5705.19, or division (JJ) of section 502 5705.19 of the Revised Code to the extent the proceeds are used 503 for the purposes described in division (I) of that section, for 504 S.
500 (13) A tax levied by a township under section 505.39, 501 division (I) of section 5705.19, or division (JJ) of section 502 5705.19 of the Revised Code to the extent the proceeds are used 503 S.
307 Page 18 As Reported by the Senate Ways and Means Committee the purpose of funding fire, emergency medical, and ambulance 505 services as described in that section and those divisions.
307 Page 18 As Passed by the Senate for the purposes described in division (I) of that section, for 504 the purpose of funding fire, emergency medical, and ambulance 505 services as described in that section and those divisions.
With respect to the exemption of improvements to 531 parcels under division (B) of this section, the ordinance may 532 allow for the exemption to commence in different tax years on a 533 parcel-by-parcel basis, with a separate exemption term specified 534 for each parcel.
With respect to the exemption of improvements to 531 parcels under division (B) of this section, the ordinance may 532 allow for the exemption to commence in different tax years on a 533 parcel-by-parcel basis, with a separate exemption term specified 534 S.
535 S.
307 Page 19 As Reported by the Senate Ways and Means Committee Except as otherwise provided in this division or section 536 5709.51 of the Revised Code, the exemption ends on the date 537 specified in the ordinance as the date the improvement ceases to 538 be a public purpose or the incentive district expires, or ends 539 on the date on which the public infrastructure improvements and 540 housing renovations are paid in full from the municipal public 541 improvement tax increment equivalent fund established under 542 division (A) of section 5709.43 of the Revised Code, whichever 543 occurs first.
307 Page 19 As Passed by the Senate for each parcel.
535 Except as otherwise provided in this division or section 536 5709.51 of the Revised Code, the exemption ends on the date 537 specified in the ordinance as the date the improvement ceases to 538 be a public purpose or the incentive district expires, or ends 539 on the date on which the public infrastructure improvements and 540 housing renovations are paid in full from the municipal public 541 improvement tax increment equivalent fund established under 542 division (A) of section 5709.43 of the Revised Code, whichever 543 occurs first.
If 562 the municipal corporation issues bonds or notes to finance the 563 public infrastructure improvements and housing renovations and 564 pledges money from the municipal public improvement tax 565 increment equivalent fund to pay the interest on and principal 566 S.
If 562 the municipal corporation issues bonds or notes to finance the 563 public infrastructure improvements and housing renovations and 564 pledges money from the municipal public improvement tax 565 S.
307 Page 20 As Reported by the Senate Ways and Means Committee of the bonds or notes, the bonds or notes are not subject to 567 Chapter 133.
307 Page 20 As Passed by the Senate increment equivalent fund to pay the interest on and principal 566 of the bonds or notes, the bonds or notes are not subject to 567 Chapter 133.
591 (L)(1) Notwithstanding the limitations on the life of an 592 incentive district and the number of years that improvements to 593 a parcel or parcels within an incentive district may be exempted 594 from taxation prescribed by divisions (C) and (D) of this 595 section, the legislative authority of a municipal corporation 596 S.
591 (L)(1) Notwithstanding the limitations on the life of an 592 incentive district and the number of years that improvements to 593 a parcel or parcels within an incentive district may be exempted 594 from taxation prescribed by divisions (C) and (D) of this 595 S.
307 Page 21 As Reported by the Senate Ways and Means Committee may amend an ordinance originally adopted under division (C) of 597 this section before January 1, 2006, to extend the life of an 598 incentive district created by that ordinance.
307 Page 21 As Passed by the Senate section, the legislative authority of a municipal corporation 596 may amend an ordinance originally adopted under division (C) of 597 this section before January 1, 2006, to extend the life of an 598 incentive district created by that ordinance.
623 (a) The amendment provides for compensation to the city, 624 local, or exempted village school district in which the 625 S.
623 (a) The amendment provides for compensation to the city, 624 S.
307 Page 22 As Reported by the Senate Ways and Means Committee incentive district is located equal in value to the amount of 626 taxes that would be payable to the school district if the 627 improvements exempted from taxation had not been exempted for 628 the additional period.
307 Page 22 As Passed by the Senate local, or exempted village school district in which the 625 incentive district is located equal in value to the amount of 626 taxes that would be payable to the school district if the 627 improvements exempted from taxation had not been exempted for 628 the additional period.
⬇ Download PDF
View plain text versions (3)

Action History

  1. As Passed by the Senate

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 133 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (133)

133 members have not signed on to this bill.

Show all 133 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed

Passed 31 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 23000
Democratic 8000
Total 31000
% of votes cast 100%0%0%0%
How each member voted (31)
Member Party Vote
Beth Liston Democratic Yea
Casey Weinstein Democratic Yea
Catherine D. Ingram Democratic Yea
Hearcel F. Craig Democratic Yea
Kent Smith Democratic Yea
Nickie J. Antonio Democratic Yea
William P. DeMora Democratic Yea
Willis E. Blackshear, Jr. Democratic Yea
Al Cutrona Republican Yea
Al Landis Republican Yea
Andrew O. Brenner Republican Yea
Bill Reineke Republican Yea
Brian M. Chavez Republican Yea
George F. Lang Republican Yea
Jane M. Timken Republican Yea
Jerry C. Cirino Republican Yea
Kristina D. Roegner Republican Yea
Kyle Koehler Republican Yea
Louis W. Blessing, III Republican Yea
Mark Romanchuk Republican Yea
Michele Reynolds Republican Yea
Nathan H. Manning Republican Yea
Rob McColley Republican Yea
Sandra O'Brien Republican Yea
Shane Wilkin Republican Yea
Stephen A. Huffman Republican Yea
Steve Wilson Republican Yea
Susan Manchester Republican Yea
Theresa Gavarone Republican Yea
Thomas F. Patton Republican Yea
Tim Schaffer Republican Yea

Official roll call →

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 307 do?
To amend section 5709.40 of the Revised Code to allow funding for police and firefighting facilities in tax increment financing arrangements.
Who sponsors SB 307?
SB 307 is sponsored by Jane M. Timken (Republican).
What is the current status of SB 307?
This bill has passed the Senate. Introduced October 28, 2025. It now moves to the second chamber.
Where can I track SB 307?
Track SB 307 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 307

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 307

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →