HB 137 — Permit tax authority to decline submitting certain levy to voters

As IntroducedReported by the House Local Government Committee 136th General Assembly Regular Session H.Am.

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137 2025-2026 Representative Lorenz ToCosponsor: amend sections 3709.29 and 5705.23 of the 1 Revised Code to authorize a taxing authority to 2 decline to submit a requested library levy or 3 general health district levy to voters.

Representative King To amend sections 3709.29 and 5705.23 of the 1 Revised Code to authorize a taxing authority to 2 decline to submit a requested library levy or 3 general health district levy to voters.

The board of county 19 commissioners shall may thereupon, in the year preceding that in 20 whichAm. such health program will be effective, by vote of two- 21 H.

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137 Page 2 As IntroducedReported by the House Local Government Committee which such health program will be effective, by vote of two- 21 thirds of all the members of that body, declare by resolution 22 that the amount of taxes which may be raised within the ten-mill 23 limitation will be insufficient to provide an adequate amount 24 for the necessary requirements of such district within the 25 county, and that it is necessary to levy a tax in excess of such 26 limitation in order to provide the board of health with 27 sufficient funds to carry out such health program.

The board of library trustees of any county, 41 municipal corporation, school district, or township public 42 library by a vote of two-thirds of all its members may at any 43 time declare by resolution that the amount of taxes which may be 44 raised within the ten-mill limitation by levies on the current 45 tax duplicate will be insufficient to provide an adequate amount 46 for the necessary requirements of the public library, that it is 47 necessary to levy a tax in excess of such limitation for current 48 expenses of the public library or for the construction of any 49 specific permanent improvement or class of improvements which 50 theAm. board of library trustees is authorized to make or acquire 51 H.

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137 Page 3 As IntroducedReported by the House Local Government Committee the board of library trustees is authorized to make or acquire 51 and which could be included in a single issue of bonds, and that 52 the question of such additional tax levy shall be submitted by 53 to the taxing authority of the political subdivision to whose 54 jurisdiction the board is subject,.subject, regardless of whether the 55 territory of the library is the same as the territory of that 56 political subdivision.

After receiving such a 55 resolution, the 57 taxing authority may submit the question to the 56 electors of the 58 subdivision, or, in the case of a qualifying 57 library levy, to 59 the electors residing within the boundaries of 58 the library 60 district, on the day specified by division (E) of 59 section 61 3501.01 of the Revised Code for the holding of a primary 6062 election or at an election on another day to be specified in the 6163 resolution.

No more than two elections shall may be held under 6264 authority of this section in any one calendar year.

Such 6365 resolution shall conform to section 5705.19 of the Revised Code, 6466 except that the tax levy may be in effect for any specified 6567 number of years or for a continuing period of time, as set forth 6668 in the resolution, and the resolution shall specify the date of 6769 holding the election, which shall not be earlier than ninety 6870 days after the adoption and certification of the resolution to 6971 the taxing authority of the political subdivision to whose 7072 jurisdiction the board is subject, and which shall be consistent 7173 with the requirements of section 3501.01 of the Revised Code.

7274 The resolution shall not include a levy on the current tax list 7375 and duplicate unless the election is to be held at or prior to 7476 the first Tuesday after the first Monday in November of the 7577 current tax year.

7678 Upon receipt of the resolution, the taxing authority of 7779 the political subdivision to whose jurisdiction the board is 7880 subject shall may adopt a resolution providing for the 79 submission of such additional tax levy to the electors of the 80 subdivision, or, in the case of a qualifying library levy, to 81 theAm. electors residing within the boundaries of the library 82 H.

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137 Page 4 As IntroducedReported by the House Local Government Committee submission of such additional tax levy to the electors of the 82 subdivision, or, in the case of a qualifying library levy, to 83 the electors residing within the boundaries of the library 84 district on the date specified in the resolution of the board of 8385 library trustees.

The A resolution, if adopted by the taxing 8486 authority shall otherwise conform to the resolution certified to 8587 it by the board.

The resolution of the taxing authority shall be 8688 certified to the board of elections of the proper county not 8789 less than ninety days before the date of such election.

Such 8890 resolution shall go into immediate effect upon its passage, and 8991 no publication of the resolution shall be necessary other than 9092 that provided in the notice of election.

Section 5705.25 of the 9193 Revised Code shall govern the arrangements for the submission of 9294 such question and other matters concerning the election, to 9395 which that section refers, except that such election shall be 9496 held on the date specified in the resolution.

If a majority of 9597 the electors voting on the question so submitted in an election 9698 vote in favor of such levy, the taxing authority may forthwith 9799 make the necessary levy within the subdivision or, in the case 98100 of a qualifying library levy, within the boundaries of the 99101 library district at the additional rate in excess of the ten- 100102 mill limitation on the tax list, for the purpose stated in such 101103 resolutions.

Such tax levy shall be included in the next annual 102104 tax budget that is certified to the county budget commission.

103105 The proceeds of any library levy in excess of the ten-mill 104106 limitation shall be used for purposes of the board in accordance 105107 with the law applicable to the board.

106108 After the approval of a levy on the current tax list and 107109 duplicate to provide an increase in current expenses, and prior 108110 to the time when the first tax collection from such levy can be 109111 made, the taxing authority at the request of the board of 110 library trustees may anticipate a fraction of the proceeds of 111 such levy and issue anticipation notes in an amount not 112 exceedingAm. fifty per cent of the total estimated proceeds of the 113 H.

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137 Page 5 As IntroducedReported by the House Local Government Committee library trustees may anticipate a fraction of the proceeds of 113 such levy and issue anticipation notes in an amount not 114 exceeding fifty per cent of the total estimated proceeds of the 115 levy to be collected during the first year of the levy.

114116 After the approval of a levy to provide revenues for the 115117 construction or acquisition of any specific permanent 116118 improvement or class of improvements, the taxing authority at 117119 the request of the board of library trustees may anticipate a 118120 fraction of the proceeds of such levy and issue anticipation 119121 notes in a principal amount not exceeding fifty per cent of the 120122 total estimated proceeds of the levy to be collected in each 121123 year over a period of ten years after the issuance of such 122124 notes.

123125 The notes shall be issued as provided in section 133.24 of 124126 the Revised Code, shall have principal payments during each year 125127 after the year of their issuance over a period not to exceed ten 126128 years, and may have a principal payment in the year of their 127129 issuance.

128130 Any levy approved by the electors of a library district 129131 shall be made within the library district only.

130132 Section 2.

That existing sections 3709.29 and 5705.23 of 131133 the Revised Code are hereby repealed.

132134 Section 3.

The amendment by this act of section 3709.29 of 133135 the Revised Code applies to certifications to a board of county 134136 commissioners under that section made on or after the effective 135137 date of this section.

136138 The amendment by this act of section 5705.23 of the 137139 Revised Code applies to resolutions adopted by a board of 138140 library trustees and certified to a taxing authority under that 139141 sectionAm. on or after the effective date of this section.

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137 Page 6 As Reported by the House Local Government Committee section on or after the effective date of this section.

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