Ohio 136th General Assembly Status: Enacted 2 R cosponsors

HB 124 — Modify process for property tax sales-assessment ratio studies

Last action — Effective 3/20/26

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

This bill has been enacted into law. Introduced March 20, 2026. Enacted.

Odds of enactment

High chance

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

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Prognosis

Advancing 58% · moderate confidence
  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Mixed recorded votes

    6 passed, 2 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.

Summary

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

Bill Text

What changed in the latest version

147 added · 221 removed

Plain-language change summary

The recent amendments to Bill HB 124 revise the process for conducting property tax sales-assessment ratio studies. Specifically, the updates clarify that the sales data used must reflect real estate transactions between willing buyers and sellers over the past three years, ensuring that the studies are based on current and relevant market activity. Additionally, if there aren't enough sales to create a representative sample, the tax commissioner may include appraisals in the study. This change is significant because it aims to improve the accuracy of property assessments, potentially leading to fairer taxation for property owners.

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As Passed by the House 136th General Assembly Regular Session Am.
(136th GeneralAssembly) (Amended House Bill Number 124) ANACT 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.
H.
Be it enacted by the General Assembly of the State of Ohio:
B.
SECTION 1.
No.
That sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code be amended to read as follows:
124 2025-2026 Representatives Thomas, D., Hall, T.
Sec.
Cosponsors:
Representatives Bird, Daniels, Gross, Lear, Miller, K., Stephens, Abrams, Brennan, Barhorst, Brownlee, Click, Creech, Deeter, Denson, Dovilla, Fischer, Fowler Arthur, Ghanbari, Glassburn, Grim, Hall, D., Hiner, Holmes, Humphrey, John, Johnson, King, Kishman, Lett, Lorenz, Mathews, A., McNally, Miller, J., Miller, M., Mohamed, Newman, Peterson, Plummer, Ray, Ritter, Roemer, Santucci, Schmidt, Sigrist, Somani, Swearingen, Thomas, C., Tims, Upchurch, White, A., White, E., Williams, Workman, Young A BILL To amend sections 5715.012, 5715.16, 5715.251, and 1 5715.26 of the Revised Code to modify the 2 process for making property tax sales-assessment 3 ratio studies.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1.
That sections 5715.012, 5715.16, 5715.251, and 5 5715.26 of the Revised Code be amended to read as follows:
6 Sec.
The tax commissioner shall make sales- 7 assessment ratio studies of sales and assessments of real 8 property for the purpose of determining the common level of 9 assessment of real property within the counties pursuant to 10 section 5715.19 of the Revised Code and for the purpose of 11 equalization.
The tax commissioner shall make sales-assessment ratio studies of sales and assessments of real property for the purpose of determining the common level of assessment of real property within the counties pursuant to section 5715.19 of the Revised Code and for the purpose of equalization.
Such studies shall be based solely on a 12 representative sampling of sales provided to the commissioner by 13 the county auditor.
Such studies shall be based solely on a representative sampling of sales provided to the commissioner by the county auditor.
That sample shall include only open market 14 Am.
That sample shall include only open market arms' length sales occurring during the three years prior to the tax year to which the sample is applied of open market arms' length sales by between a willing seller to a willing buyer for a current like use within the class or classes of real property sampled by the board.
H.
Where there are not sufficient arms' length sales to constitute a representative sampling for such studies within a class, the commissioner auditor may also conduct appraisals of real property in that class, which shall be a part of such studies.
B.
Such studies and other information of the commissioner may be used by the commissioner as guidelines, where applicable, in the equalization of a class or classes of real property.
No.
Such studies or other information of the commissioner shall not be applied by the commissioner on a taxing district, countywide, or statewide basis for the purpose of equalization unless the commissioner auditor first finds there are sufficient arms' length sales for a like use included in the sample in a class, or arms' length sales and appraisals conducted by the commissioner auditor for a like use included in the sample in a class, to provide an indication that said sales or sales and appraisals in the class are representative of all parcels in the class.
124 Page 2 As Passed by the House arms' length sales occurring during the three years prior to the 15 tax year to which the sample is applied of open market arms' 16 length sales by between a willing seller to a willing buyer for 17 a current like use within the class or classes of real property 18 sampled by the board.
In addition, the commissioner shall make other studies of the value of real property within the counties which may be used as guidelines, where applicable, in the equalization of a class or classes of real property.
Where there are not sufficient arms' 19 length sales to constitute a representative sampling for such 20 studies within a class, the commissioner auditor may also 21 conduct appraisals of real property in that class, which shall 22 be a part of such studies.
Sec.
23 Such studies and other information of the commissioner may 24 be used by the commissioner as guidelines, where applicable, in 25 the equalization of a class or classes of real property.
Such 26 studies or other information of the commissioner shall not be 27 applied by the commissioner on a taxing district, countywide, or 28 statewide basis for the purpose of equalization unless the 29 commissioner auditor first finds there are sufficient arms' 30 length sales for a like use included in the sample in a class, 31 or arms' length sales and appraisals conducted by the 32 commissioner auditor for a like use included in the sample in a 33 class, to provide an indication that said sales or sales and 34 appraisals in the class are representative of all parcels in the 35 class.
36 In addition, the commissioner shall make other studies of 37 the value of real property within the counties which may be used 38 as guidelines, where applicable, in the equalization of a class 39 or classes of real property.
40 Sec.
On the second Monday of JuneMay, annually, 41 the county auditor shall lay before the county board of revision 42 the returns of his the auditor's assessment of real property for 43 the current year, and such board shall forthwith proceed to 44 Am.
On the second Monday of JuneMay, annually, the county auditor shall lay before the county board of revision the returns of his the auditor's assessment of real property for the current year, and such board shall forthwith proceed to revise the assessment and returns of such real property.
If the board finds that any tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein, or rights thereto have been improperly listed either as to the name of the owner or the description or quantity thereof, or have been incorrectly valued, or Am.
124 Page 3 As Passed by the House revise the assessment and returns of such real property.
124 136th G.A.
If the 45 board finds that any tract, lot, or parcel of land, or any 46 buildings, structures, or improvements thereon, or any minerals 47 therein, or rights thereto have been improperly listed either as 48 to the name of the owner or the description or quantity thereof, 49 or have been incorrectly valued, or have been omitted and not 50 yet valued, it shall make the necessary corrections and give to 51 each such incorrectly valued or omitted tract, lot, or parcel of 52 land, or any buildings, structures, or improvements thereon, or 53 any minerals therein or rights thereto, their corrected taxable 54 value.
have been omitted and not yet valued, it shall make the necessary corrections and give to each such incorrectly valued or omitted tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein or rights thereto, their corrected taxable value.
55 The auditor shall not make up his the auditor's tax list 56 and duplicate nor advertise as provided in section 5715.17 of 57 the Revised Code until the board has completed its work under 58 this section and returned to the auditor all the returns laid 59 before it with the revisions thereof.
The auditor shall not make up his the auditor's tax list and duplicate nor advertise as provided in section 5715.17 of the Revised Code until the board has completed its work under this section and returned to the auditor all the returns laid before it with the revisions thereof.
60 Sec.
Sec.
The county auditor may appeal (A) The 61 following appeals may be taken to the board of tax appeals:
The county auditor may appeal (A) The following appeals may be taken to the board of tax appeals:
62 (1) A county auditor may appeal any determination of 63 change in the abstract of real property of a taxing district in 64 the auditor's county that is made by the tax commissioner under 65 section 5715.24 of the Revised Code.
(1) A county auditor may appeal any determination of change in the abstract of real property of a taxing district in the auditor's county that is made by the tax commissioner under section 5715.24 of the Revised Code.
66 (2) The commissioner may appeal an auditor's determination 67 of the sales included in the representative sampling of sales 68 required to be used by the commissioner in making sales- 69 assessment ratio studies under section 5715.012 of the Revised 70 Code.
(2) The commissioner may appeal an auditor's determination of the sales included in the representative sampling of sales required to be used by the commissioner in making sales- assessment ratio studies under section 5715.012 of the Revised Code.
71 The (B) An appeal filed under division (A) of this section 72 shall be taken within thirty days after receipt of the statement 73 Am.
The (B) An appeal filed under division (A) of this section shall be taken within thirty days after receipt of the statement by the county auditor of the commissioner's determination by the filing by the county auditor of or after the commissioner's receipt of the representative sample, as applicable.
For an appeal under division (A)(1) of this section, the commissioner shall be made appellee, and for an appeal under division (A)(2) of this section, the county auditor shall be made appellee.
The appellant shall file a notice of appeal with the board and the commissionerappellee.
Such notice of appeal shall set forth the determination of the commissioner or the auditor's representative sample appealed from, as applicable, and the errors therein complained of.
Proof of the filing of such notice with the commissioner appellee shall be filed with the board.
The board shall have exclusive jurisdiction of the appeal.
In all such appeals the commissioner shall be made appellee.
Unless waived, notice of the appeal shall be served upon the commissioner appellee by certified mail.
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The prosecuting attorney shall represent the county auditor in such an appeal.
The (C) For an appeal under division (A)(1) of this section, the commissioner, upon written demand filed by the county auditor, shall within thirty days after the filing of such demand file with the board a certified transcript of the record of the commissioner's proceedings pertaining to the determination complained of and the evidence the commissioner considered in making such determination.
For an appeal under division (A)(2) of this section, the auditor, upon written demand filed by the commissioner, shall file with the board any evidence the auditor considered in determining the contents of the representative sampling of sales.
The board shall notify the auditor of the deadline, determined by the board, by which the auditor shall file such evidence.
The board shall render its decision on any appeal filed under this section on or before the last day of the tax year in which the appeal is filed.
If upon hearing and consideration of such record and evidence the board decides that the determination or sample appealed from is reasonable and lawful, Am.
124 Page 4 As Passed by the House by the county auditor of the commissioner's determination by the 74 filing by the county auditor of or after the commissioner's 75 receipt of the representative sample, as applicable.
124 136th G.A.
For an 76 appeal under division (A)(1) of this section, the commissioner 77 shall be made appellee, and for an appeal under division (A)(2) 78 of this section, the county auditor shall be made appellee.
it shall affirm the same, but if the board decides that such determination or sample is unreasonable or unlawful, the board shall reverse and vacate the determination or modify it shall modify the determination or sample and enter a final order in accordance with such modification.
The 79 appellant shall file a notice of appeal with the board and the 80 commissionerappellee.
The secretary of the board shall send the order of the board to the county auditor and to the commissioner, and they shall take such action in connection therewith as is required to give effect to the order of the board.
Such notice of appeal shall set forth the 81 determination of the commissioner or the auditor's 82 representative sample appealed from, as applicable, and the 83 errors therein complained of.
At the request of the county auditor, the board of tax appeal's order shall be sent by certified mail at the county auditor's expense.
Proof of the filing of such notice 84 with the commissioner appellee shall be filed with the board.
Sec.
85 The board shall have exclusive jurisdiction of the appeal.
5715.26.
86 In all such appeals the commissioner shall be made 87 appellee.
(A)(1) Upon receiving the statement required by section 5715.25 of the Revised Code, the county auditor shall forthwith add to or deduct from each tract, lot, or parcel of real property or class of real property the required percentage or amount of the valuation thereof, adding or deducting any sum less than five dollars so that the value of any separate tract, lot, or parcel of real property shall be ten dollars or some multiple thereof.
Unless waived, notice of the appeal shall be served 88 upon the commissioner appellee by certified mail.
(2) After making the additions or deductions required by this section, the auditor shall transmit to the tax commissioner the appropriate adjusted abstract of the real property of each taxing district in the auditor's county in which an adjustment was required.
The 89 prosecuting attorney shall represent the county auditor in such 90 an appeal.
(3) If the commissioner increases or decreases the aggregate value of the real property or any class thereof in any county or taxing district thereof and does not receive within ninety days thereafter an adjusted abstract conforming to its statement for such county or taxing district thereinIf an auditor fails to comply with division (A)(2) of this section within ninety days after either the auditor receives the statement required by section 5715.25 of the Revised Code or the board of tax appeals enters a final order regarding the appeal of a commissioner determination, the commissioner shall withhold from such county or taxing district therein fifty per cent of its share in the distribution of state revenues to local governments pursuant to sections 5747.50 to 5747.55 of the Revised Code and shall direct the department of education and workforce to withhold therefrom fifty per cent of state revenues to school districts pursuant to Chapter 3317.
91 The (C) For an appeal under division (A)(1) of this 92 section, the commissioner, upon written demand filed by the 93 county auditor, shall within thirty days after the filing of 94 such demand file with the board a certified transcript of the 95 record of the commissioner's proceedings pertaining to the 96 determination complained of and the evidence the commissioner 97 considered in making such determination.
of the Revised Code.
For an appeal under 98 division (A)(2) of this section, the auditor, upon written 99 demand filed by the commissioner, shall file with the board any 100 evidence the auditor considered in determining the contents of 101 the representative sampling of sales.
The commissioner shall withhold the distribution of such funds until such county auditor has complied with this division, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such county auditor has complied with this division.
The board shall notify the 102 auditor of the deadline, determined by the board, by which the 103 auditor shall file such evidence.
(B)(1) If the commissioner's determination is appealed an appeal is filed under section 5715.251 of the Revised Code, the county auditor, treasurer, and all other officers shall forthwith proceed with the levy and collection of the current year's taxes in the manner prescribed by law.
104 Am.
The In the case of an appeal filed under division (A)(1) of that section, the taxes shall be determined and collected as if the commissioner had determined under section 5715.24 of the Revised Code that the real property and the various classes thereof in the county as shown in the auditor's abstract were assessed for taxation and the true and agricultural use values were recorded on the agricultural land tax list as required by law.
In the case of an appeal filed under division (A)(2) of that section, the taxes shall be determined and collected as if the commissioner had determined any change in the abstract of real property of a taxing district under section 5715.24 of the Revised Code by using the Am.
124 Page 5 As Passed by the House The board shall render its decision on any appeal filed 105 under this section on or before the last day of the tax year in 106 which the appeal is filed.
124 136th G.A.
If upon hearing and consideration of 107 such record and evidence the board decides that the 108 determination or sample appealed from is reasonable and lawful, 109 it shall affirm the same, but if the board decides that such 110 determination or sample is unreasonable or unlawful, the board 111 shall reverse and vacate the determination or modify it shall 112 modify the determination or sample and enter a final order in 113 accordance with such modification.
representative sampling of sales provided by the county auditor without adjustment.
114 The secretary of the board shall send the order of the 115 board to the county auditor and to the commissioner, and they 116 shall take such action in connection therewith as is required to 117 give effect to the order of the board.
(2) If as a result of the appeal to the board it is finally determined either that adjustments are required to an auditor's representative sampling of sales, that all real property and the various classes thereof have not been assessed as required by law, or that the values set forth in the agricultural land tax list do not correctly reflect the true and agricultural use values of the lands contained therein, the county auditor shall forthwith add to or deduct from each tract, lot, or parcel of real property or class of real property the required percentage or amount of the valuation in accordance with the order of the board or judgment of the court to which the board's order was appealed, and the taxes on each tract, lot, or parcel and the percentages required by section 319.301 of the Revised Code shall be recomputed using the valuation as finally determined.
At the request of the 118 county auditor, the board of tax appeal's order shall be sent by 119 certified mail at the county auditor's expense.
The order or judgment making the final determination shall prescribe the time and manner for collecting, crediting, or refunding the resultant increases or decreases in taxes.
120 Sec.
SECTION 2.
5715.26.
That existing sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code are hereby repealed.
(A)(1) Upon receiving the statement required 121 by section 5715.25 of the Revised Code, the county auditor shall 122 forthwith add to or deduct from each tract, lot, or parcel of 123 real property or class of real property the required percentage 124 or amount of the valuation thereof, adding or deducting any sum 125 less than five dollars so that the value of any separate tract, 126 lot, or parcel of real property shall be ten dollars or some 127 multiple thereof.
SECTION 3.
128 (2) After making the additions or deductions required by 129 this section, the auditor shall transmit to the tax commissioner 130 the appropriate adjusted abstract of the real property of each 131 taxing district in the auditor's county in which an adjustment 132 was required.
The amendment by this act of sections 5715.012, 5715.251, and 5715.26 of the Revised Code applies to tax year 2026 and every tax year thereafter.
133 (3) If the commissioner increases or decreases the 134 Am.
Am.
124 Page 6 As Passed by the House aggregate value of the real property or any class thereof in any 135 county or taxing district thereof and does not receive within 136 ninety days thereafter an adjusted abstract conforming to its 137 statement for such county or taxing district thereinIf an 138 auditor fails to comply with division (A)(2) of this section 139 within ninety days after either the auditor receives the 140 statement required by section 5715.25 of the Revised Code or the 141 board of tax appeals enters a final order regarding the appeal 142 of a commissioner determination, the commissioner shall withhold 143 from such county or taxing district therein fifty per cent of 144 its share in the distribution of state revenues to local 145 governments pursuant to sections 5747.50 to 5747.55 of the 146 Revised Code and shall direct the department of education and 147 workforce to withhold therefrom fifty per cent of state revenues 148 to school districts pursuant to Chapter 3317.
124 136th G.A.
of the Revised 149 Code.
Speaker ___________________ of the House of Representatives.
The commissioner shall withhold the distribution of such 150 funds until such county auditor has complied with this division, 151 and the department shall withhold the distribution of such funds 152 until the commissioner has notified the department that such 153 county auditor has complied with this division.
President ___________________ of the Senate.
154 (B)(1) If the commissioner's determination is appealed an 155 appeal is filed under section 5715.251 of the Revised Code, the 156 county auditor, treasurer, and all other officers shall 157 forthwith proceed with the levy and collection of the current 158 year's taxes in the manner prescribed by law.
Passed ________________________, 20____ Approved ________________________, 20____ Governor.
The In the case of 159 an appeal filed under division (A)(1) of that section, the taxes 160 shall be determined and collected as if the commissioner had 161 determined under section 5715.24 of the Revised Code that the 162 real property and the various classes thereof in the county as 163 shown in the auditor's abstract were assessed for taxation and 164 the true and agricultural use values were recorded on the 165 Am.
Am.
124 Page 7 As Passed by the House agricultural land tax list as required by law.
124 136th G.A.
In the case of an 166 appeal filed under division (A)(2) of that section, the taxes 167 shall be determined and collected as if the commissioner had 168 determined any change in the abstract of real property of a 169 taxing district under section 5715.24 of the Revised Code by 170 using the representative sampling of sales provided by the 171 county auditor without adjustment.
The section numbering of law of a general and permanent nature is complete and in conformity with the Revised Code.
172 (2) If as a result of the appeal to the board it is 173 finally determined either that adjustments are required to an 174 auditor's representative sampling of sales, that all real 175 property and the various classes thereof have not been assessed 176 as required by law, or that the values set forth in the 177 agricultural land tax list do not correctly reflect the true and 178 agricultural use values of the lands contained therein, the 179 county auditor shall forthwith add to or deduct from each tract, 180 lot, or parcel of real property or class of real property the 181 required percentage or amount of the valuation in accordance 182 with the order of the board or judgment of the court to which 183 the board's order was appealed, and the taxes on each tract, 184 lot, or parcel and the percentages required by section 319.301 185 of the Revised Code shall be recomputed using the valuation as 186 finally determined.
Director, Legislative Service Commission.
The order or judgment making the final 187 determination shall prescribe the time and manner for 188 collecting, crediting, or refunding the resultant increases or 189 decreases in taxes.
Filed in the office of the Secretary of State at Columbus, Ohio, on the ____ day of ___________,A.
190 Section 2.
D.
That existing sections 5715.012, 5715.16, 191 5715.251, and 5715.26 of the Revised Code are hereby repealed.
20____.
192 Section 3.
Secretary of State.
The amendment by this act of sections 5715.012, 193 5715.251, and 5715.26 of the Revised Code applies to tax year 194 and every tax year thereafter.
File No.
195
_________ Effective Date ___________________
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Action History

  1. As Enrolled

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 132 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (132)

132 members have not signed on to this bill.

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"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.

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Votes

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democratic 4000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Cecil Thomas Democratic Yea
Meredith R. Lawson-Rowe Democratic Yea
Sean P. Brennan Democratic Yea
Veronica R. Sims Democratic Yea
Angela N. King Republican Yea
Brian Lorenz Republican Yea
Cindy Abrams Republican Yea
Jason Stephens Republican Yea
Matthew Kishman Republican Yea
Riordan T. McClain Republican Yea
Roy Klopfenstein Republican Yea

Official roll call →

Passed

Passed 31 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 22000
Democratic 9000
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
Paula Hicks-Hudson 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
Sandra O'Brien Republican Yea
Shane Wilkin Republican Yea
Stephen A. Huffman Republican Yea
Susan Manchester Republican Yea
Terry Johnson Republican Yea
Theresa Gavarone Republican Yea
Thomas F. Patton Republican Yea
Tim Schaffer Republican Yea

Official roll call →

Passed

Passed 93 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 61000
Democratic 31000
Unaffiliated 1000
Total 93000
% of votes cast 100%0%0%0%
How each member voted (93)
Member Party Vote
Sedrick Denson — Yea
Anita Somani Democratic Yea
Beryl Brown Piccolantonio Democratic Yea
Bride Rose Sweeney Democratic Yea
C. Allison Russo Democratic Yea
Cecil Thomas Democratic Yea
Chris Glassburn Democratic Yea
Christine Cockley Democratic Yea
Crystal Lett Democratic Yea
Dani Isaacsohn Democratic Yea
Daniel P. Troy Democratic Yea
Darnell T. Brewer Democratic Yea
Derrick Hall Democratic Yea
Desiree Tims Democratic Yea
Dontavius L. Jarrells Democratic Yea
Elgin Rogers, Jr. Democratic Yea
Eric Synenberg Democratic Yea
Erika White Democratic Yea
Ismail Mohamed Democratic Yea
Joseph A. Miller, III Democratic Yea
Juanita O. Brent Democratic Yea
Karen Brownlee Democratic Yea
Latyna M. Humphrey Democratic Yea
Lauren McNally Democratic Yea
Mark Sigrist Democratic Yea
Meredith R. Lawson-Rowe Democratic Yea
Michele Grim Democratic Yea
Phillip M. Robinson, Jr. Democratic Yea
Sean P. Brennan Democratic Yea
Terrence Upchurch Democratic Yea
Tristan Rader Democratic Yea
Veronica R. Sims Democratic Yea
Adam C. Bird Republican Yea
Adam Holmes Republican Yea
Adam Mathews Republican Yea
Andrea White Republican Yea
Angela N. King Republican Yea
Beth Lear Republican Yea
Bill Roemer Republican Yea
Bob Peterson Republican Yea
Brian Lampton Republican Yea
Brian Lorenz Republican Yea
Brian Stewart Republican Yea
Cindy Abrams Republican Yea
D. J. Swearingen Republican Yea
David Thomas Republican Yea
Gary Click Republican Yea
Gayle Manning Republican Yea
Haraz N. Ghanbari Republican Yea
Heidi Workman Republican Yea
Jack K. Daniels Republican Yea
James M. Hoops Republican Yea
Jamie Callender Republican Yea
Jean Schmidt Republican Yea
Jeff LaRe Republican Yea
Jennifer Gross Republican Yea
Jim Thomas Republican Yea
Jodi Salvo Republican Yea
Johnathan Newman Republican Yea
Josh Williams Republican Yea
Justin Pizzulli Republican Yea
Kellie Deeter Republican Yea
Kevin D. Miller Republican Yea
Kevin Ritter Republican Yea
Levi Dean Republican Yea
Marilyn John Republican Yea
Mark Hiner Republican Yea
Mark Johnson Republican Yea
Matt Huffman Republican Yea
Matthew Kishman Republican Yea
Melanie Miller Republican Yea
Meredith Craig Republican Yea
Michael D. Dovilla Republican Yea
Michelle Teska Republican Yea
Mike Odioso Republican Yea
Monica Robb Blasdel Republican Yea
Nick Santucci Republican Yea
Phil Plummer Republican Yea
Riordan T. McClain Republican Yea
Rodney Creech Republican Yea
Ron Ferguson Republican Yea
Roy Klopfenstein Republican Yea
Sarah Fowler Arthur Republican Yea
Scott Oelslager Republican Yea
Sharon A. Ray Republican Yea
Steve Demetriou Republican Yea
Tex Fischer Republican Yea
Thaddeus J. Claggett Republican Yea
Thomas Hall Republican Yea
Tim Barhorst Republican Yea
Tom Young Republican Yea
Tracy M. Richardson Republican Yea
Ty D. Mathews Republican Yea

Official roll call →

Reported

Failed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democratic 4000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Cecil Thomas Democratic Yea
Meredith R. Lawson-Rowe Democratic Yea
Sean P. Brennan Democratic Yea
Veronica R. Sims Democratic Yea
Angela N. King Republican Yea
Brian Lorenz Republican Yea
Cindy Abrams Republican Yea
Jason Stephens Republican Yea
Matthew Kishman Republican Yea
Riordan T. McClain Republican Yea
Roy Klopfenstein Republican Yea

Official roll call →

Subjects

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Frequently asked questions

What does HB 124 do?
To amend sections 5715.012, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.
Who sponsors HB 124?
HB 124 is sponsored by David Thomas (Republican) and Thomas Hall (Republican).
What is the current status of HB 124?
This bill has been enacted into law. Introduced March 20, 2026. Enacted.
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