Ohio 136th General Assembly Status: Passed House 2 R cosponsors

HB 28 — Eliminate the authority to levy replacement property tax levies

Last action — Referred to committee

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

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

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

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

Advancing 34% · moderate confidence

  • Passed House

    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

    2 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.

Summary

To amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.

Bill Text

What changed in the latest version

70 added · 67 removed

Plain-language change summary

The latest version of Bill HB 28 reflects a shift in its authorship language, removing references to the House Ways and Means Committee and replacing them with "As Passed by the House." This change highlights that the bill has moved beyond the committee stage and has been approved by the full House. It’s an important step in the legislative process, indicating that the bill is closer to becoming law and allowing for further discussion and consideration in the Senate.

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As Reported by the House Ways and Means Committee 136th General Assembly Regular Session H.
As Passed by the House 136th General Assembly Regular Session H.
Representatives Williams, Gross, Fischer, Johnson, Teska, King, Thomas, D., Dean, John, Workman, Roemer, Click, Demetriou A BILL To amend sections 319.301, 319.302, 523.06, 1 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 2 5705.03, 5705.218, 5705.2111, 5705.221, 3 5705.233, 5705.261, and 5705.412 and to repeal 4 section 5705.192 of the Revised Code to 5 eliminate the authority to levy replacement 6 property tax levies.
Representatives Williams, Gross, Fischer, Johnson, Teska, King, Thomas, D., Dean, John, Workman, Roemer, Click, Demetriou, Abrams, Barhorst, Claggett, Craig, Creech, Daniels, Deeter, Dovilla, Fowler Arthur, Glassburn, Hiner, Jones, Lampton, Lear, Lorenz, Mathews, T., Miller, M., Mullins, Newman, Peterson, Plummer, Robb Blasdel, Stephens, Swearingen, Willis, Young A BILL To amend sections 319.301, 319.302, 523.06, 1 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 2 5705.03, 5705.218, 5705.2111, 5705.221, 3 5705.233, 5705.261, and 5705.412 and to repeal 4 section 5705.192 of the Revised Code to 5 eliminate the authority to levy replacement 6 property tax levies.
13 (1) Taxes levied at whatever rate is required to produce a 14 specified amount of tax money, including a tax levied under 15 section 5705.199 or 5748.09 of the Revised Code, or an amount to 16 pay debt charges;
13 (1) Taxes levied at whatever rate is required to produce a 14 specified amount of tax money, including a tax levied under 15 H.
17 H.
28 Page 2 As Reported by the House Ways and Means Committee (2) Taxes levied within the one per cent limitation 18 imposed by Section 2 of Article XII, Ohio Constitution;
28 Page 2 As Passed by the House section 5705.199 or 5748.09 of the Revised Code, or an amount to 16 pay debt charges;
17 (2) Taxes levied within the one per cent limitation 18 imposed by Section 2 of Article XII, Ohio Constitution;
42 (C) The tax commissioner shall make the determinations 43 required by this section each year, without regard to whether a 44 H.
42 H.
28 Page 3 As Reported by the House Ways and Means Committee taxing district has territory in a county to which section 45 5715.24 of the Revised Code applies for that year.
28 Page 3 As Passed by the House (C) The tax commissioner shall make the determinations 43 required by this section each year, without regard to whether a 44 taxing district has territory in a county to which section 45 5715.24 of the Revised Code applies for that year.
72 The auditor, after complying with section 319.30 of the Revised 73 Code, shall reduce the sum to be levied by such tax against each 74 H.
72 H.
28 Page 4 As Reported by the House Ways and Means Committee parcel of real property in the district by the percentage so 75 certified for its class.
28 Page 4 As Passed by the House The auditor, after complying with section 319.30 of the Revised 73 Code, shall reduce the sum to be levied by such tax against each 74 parcel of real property in the district by the percentage so 75 certified for its class.
98 (2) If in the case of a school district other than a joint 99 vocational or cooperative education school district any 100 percentage required to be used in division (D)(2) of this 101 section for either class of property could cause the total taxes 102 charged and payable for current expenses to be less than two per 103 H.
98 (2) If in the case of a school district other than a joint 99 vocational or cooperative education school district any 100 percentage required to be used in division (D)(2) of this 101 H.
28 Page 5 As Reported by the House Ways and Means Committee cent of the taxable value of all real property in that class 104 that is subject to taxation by the district, the commissioner 105 shall determine what percentages would cause the district's 106 total taxes charged and payable for current expenses against 107 that class, after all reductions that would otherwise be made 108 under this section, to equal, when combined with the pre-1982 109 joint vocational taxes against that class, the lesser of the 110 following:
28 Page 5 As Passed by the House section for either class of property could cause the total taxes 102 charged and payable for current expenses to be less than two per 103 cent of the taxable value of all real property in that class 104 that is subject to taxation by the district, the commissioner 105 shall determine what percentages would cause the district's 106 total taxes charged and payable for current expenses against 107 that class, after all reductions that would otherwise be made 108 under this section, to equal, when combined with the pre-1982 109 joint vocational taxes against that class, the lesser of the 110 following:
129 (G) The commissioner may order a county auditor to furnish 130 any information the commissioner needs to make the 131 determinations required under division (D) or (E) of this 132 H.
129 (G) The commissioner may order a county auditor to furnish 130 H.
28 Page 6 As Reported by the House Ways and Means Committee section, and the auditor shall supply the information in the 133 form and by the date specified in the order.
28 Page 6 As Passed by the House any information the commissioner needs to make the 131 determinations required under division (D) or (E) of this 132 section, and the auditor shall supply the information in the 133 form and by the date specified in the order.
The amount by which the estimated factor resulted in 161 an overpayment or underpayment in taxes on any parcel shall be 162 added to or subtracted from the amount due on that parcel in the 163 H.
The amount by which the estimated factor resulted in 161 H.
28 Page 7 As Reported by the House Ways and Means Committee ensuing tax year.
28 Page 7 As Passed by the House an overpayment or underpayment in taxes on any parcel shall be 162 added to or subtracted from the amount due on that parcel in the 163 ensuing tax year.
190 occupying or holding property improved with single-family, two- 191 family, or three-family dwellings;
190 occupying or holding property improved with single-family, two- 191 H.
leasing property improved 192 with single-family, two-family, or three-family dwellings;
or 193 H.
28 Page 8 As Reported by the House Ways and Means Committee holding vacant land that the county auditor determines will be 194 used for farming or to develop single-family, two-family, or 195 three-family dwellings.
28 Page 8 As Passed by the House family, or three-family dwellings;
leasing property improved 192 with single-family, two-family, or three-family dwellings;
or 193 holding vacant land that the county auditor determines will be 194 used for farming or to develop single-family, two-family, or 195 three-family dwellings.
a 221 subsequent renewal of any such levy;
a 221 H.
or a subsequent substitute 222 for such a levy under section 5705.199 of the Revised Code.
223 H.
28 Page 9 As Reported by the House Ways and Means Committee (2) "Qualifying levy" does not include any replacement 224 imposed under section 5705.192 of the Revised Code, as it 225 existed before the effective date of this amendment, of any levy 226 described in division (B)(1) of this section.
28 Page 9 As Passed by the House subsequent renewal of any such levy;
or a subsequent substitute 222 for such a levy under section 5705.199 of the Revised Code.
223 (2) "Qualifying levy" does not include any replacement 224 imposed under section 5705.192 of the Revised Code, as it 225 existed before the effective date of this amendment, of any levy 226 described in division (B)(1) of this section.
251 (D) The tax commissioner may adopt rules governing the 252 administration of the partial exemption provided for by this 253 section.
251 H.
254 H.
28 Page 10 As Reported by the House Ways and Means Committee (E) The determination of whether property qualifies for 255 partial exemption under division (A) of this section is solely 256 for the purpose of allowing the partial exemption under division 257 (B) of this section.
28 Page 10 As Passed by the House (D) The tax commissioner may adopt rules governing the 252 administration of the partial exemption provided for by this 253 section.
254 (E) The determination of whether property qualifies for 255 partial exemption under division (A) of this section is solely 256 for the purpose of allowing the partial exemption under division 257 (B) of this section.
279 (B) The township fiscal officer of the largest township, 280 by population, shall be the township fiscal officer for the new 281 township.
279 (B) The township fiscal officer of the largest township, 280 H.
At the first general election for township officers 282 occurring not less than ninety days after the merger, the 283 electors shall elect a township fiscal officer, whose first term 284 H.
28 Page 11 As Reported by the House Ways and Means Committee of office shall be modified to an even number of years not to 285 exceed four to allow subsequent elections for that office to be 286 held in the same year as other township fiscal officers.
28 Page 11 As Passed by the House by population, shall be the township fiscal officer for the new 281 township.
At the first general election for township officers 282 occurring not less than ninety days after the merger, the 283 electors shall elect a township fiscal officer, whose first term 284 of office shall be modified to an even number of years not to 285 exceed four to allow subsequent elections for that office to be 286 held in the same year as other township fiscal officers.
of the Revised Code that covers any of the 310 employees of the townships merged under this chapter, the state 311 employment relations board, within one hundred twenty days after 312 the date the merger is approved, shall designate the appropriate 313 bargaining units for the employees of the new township in 314 H.
of the Revised Code that covers any of the 310 H.
28 Page 12 As Reported by the House Ways and Means Committee accordance with section 4117.06 of the Revised Code.
28 Page 12 As Passed by the House employees of the townships merged under this chapter, the state 311 employment relations board, within one hundred twenty days after 312 the date the merger is approved, shall designate the appropriate 313 bargaining units for the employees of the new township in 314 accordance with section 4117.06 of the Revised Code.
339 (4) In addition to the laws listed in division (A) of 340 section 4117.10 of the Revised Code that prevail over 341 conflicting agreements between employee organizations and public 342 employers, division (E) of this section prevails over any 343 conflicting provisions of agreements between employee 344 H.
339 (4) In addition to the laws listed in division (A) of 340 H.
28 Page 13 As Reported by the House Ways and Means Committee organizations and public employers that are entered into on or 345 after the effective date of this section September 29, 2011, 346 pursuant to Chapter 4117.
28 Page 13 As Passed by the House section 4117.10 of the Revised Code that prevail over 341 conflicting agreements between employee organizations and public 342 employers, division (E) of this section prevails over any 343 conflicting provisions of agreements between employee 344 organizations and public employers that are entered into on or 345 after the effective date of this section September 29, 2011, 346 pursuant to Chapter 4117.
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(A) The board of park commissioners, by 369 resolution, may submit to the electors of the park district the 370 question of levying taxes for the use of the district.
(A) The board of park commissioners, by 369 H.
The 371 resolution shall declare the necessity of levying such taxes, 372 shall specify the purpose for which such taxes shall be used, 373 H.
28 Page 14 As Reported by the House Ways and Means Committee the annual rate proposed, and the number of consecutive years 374 the rate shall be levied.
28 Page 14 As Passed by the House resolution, may submit to the electors of the park district the 370 question of levying taxes for the use of the district.
The 371 resolution shall declare the necessity of levying such taxes, 372 shall specify the purpose for which such taxes shall be used, 373 the annual rate proposed, and the number of consecutive years 374 the rate shall be levied.
395 If the renewal, increase, or decrease is to be extended on the 396 tax list for the last tax year the existing levy would otherwise 397 be extended, the existing levy shall not be extended on the tax 398 list for that last year unless the question of the renewal, 399 increase, or decrease is not approved by a majority of electors 400 voting on the question, in which case the existing levy shall be 401 extended on the tax list for that last year.
395 If the renewal, increase, or decrease is to be extended on the 396 tax list for the last tax year the existing levy would otherwise 397 be extended, the existing levy shall not be extended on the tax 398 list for that last year unless the question of the renewal, 399 H.
402 Except as otherwise prescribed in division (B) of this 403 H.
28 Page 15 As Reported by the House Ways and Means Committee section, the ballot shall set forth the purpose for which the 404 taxes shall be levied, the levy's estimated annual collections, 405 the annual rate of levy, expressed in mills for each dollar of 406 taxable value and in dollars for each one hundred thousand 407 dollars of the county auditor's appraised value, and the number 408 of years of such levy.
28 Page 15 As Passed by the House increase, or decrease is not approved by a majority of electors 400 voting on the question, in which case the existing levy shall be 401 extended on the tax list for that last year.
402 Except as otherwise prescribed in division (B) of this 403 section, the ballot shall set forth the purpose for which the 404 taxes shall be levied, the levy's estimated annual collections, 405 the annual rate of levy, expressed in mills for each dollar of 406 taxable value and in dollars for each one hundred thousand 407 dollars of the county auditor's appraised value, and the number 408 of years of such levy.
"an existing 425 levy of ___ mills (stating the original levy millage) for each 426 $1 of taxable value, which amounts to $___ (estimated effective 427 rate) for each $100,000 of the county auditor's appraised value, 428 having ___ years remaining, will be canceled and replaced upon 429 the passage of this levy." In such case, the ballot may refer to 430 the new levy as a "replacement levy" if the new millage does not 431 exceed the original millage of the levy being canceled or as a 432 "replacement and additional levy" if the new millage exceeds the 433 original millage of the levy being canceled.
"an existing 425 levy of ___ mills (stating the original levy millage) for each 426 $1 of taxable value, which amounts to $___ (estimated effective 427 rate) for each $100,000 of the county auditor's appraised value, 428 having ___ years remaining, will be canceled and replaced upon 429 H.
434 H.
28 Page 16 As Reported by the House Ways and Means Committee (C) If a majority of the electors voting upon the question 435 of such levy vote in favor thereof, such taxes shall be levied 436 and shall be in addition to the taxes authorized by section 437 1545.20 of the Revised Code, and all other taxes authorized by 438 law.
28 Page 16 As Passed by the House the passage of this levy." In such case, the ballot may refer to 430 the new levy as a "replacement levy" if the new millage does not 431 exceed the original millage of the levy being canceled or as a 432 "replacement and additional levy" if the new millage exceeds the 433 original millage of the levy being canceled.
434 (C) If a majority of the electors voting upon the question 435 of such levy vote in favor thereof, such taxes shall be levied 436 and shall be in addition to the taxes authorized by section 437 1545.20 of the Revised Code, and all other taxes authorized by 438 law.
459 Sec.
459 H.
3316.041.
(A) Notwithstanding any provision of 460 Chapter 133.
or sections 3313.483 to 3313.4810 of the Revised 461 Code, and subject to the approval of the director of education 462 and workforce, a school district that is in a state of fiscal 463 watch declared under section 3316.03 of the Revised Code may 464 restructure or refinance loans obtained or in the process of 465 H.
28 Page 17 As Reported by the House Ways and Means Committee being obtained under section 3313.483 of the Revised Code if all 466 of the following requirements are met:
28 Page 17 As Passed by the House Sec.
3316.041.
(A) Notwithstanding any provision of 460 Chapter 133.
or sections 3313.483 to 3313.4810 of the Revised 461 Code, and subject to the approval of the director of education 462 and workforce, a school district that is in a state of fiscal 463 watch declared under section 3316.03 of the Revised Code may 464 restructure or refinance loans obtained or in the process of 465 being obtained under section 3313.483 of the Revised Code if all 466 of the following requirements are met:
Such securities may 489 extend the original period for repayment not to exceed ten 490 years, and may alter the frequency and amount of repayments, 491 interest or other financing charges, and other terms or 492 agreements under which the loans were originally contracted, 493 provided the loans received under sections 3313.483 of the 494 Revised Code are repaid from funds the district would otherwise 495 H.
Such securities may 489 H.
28 Page 18 As Reported by the House Ways and Means Committee receive under Chapter 3317.
28 Page 18 As Passed by the House extend the original period for repayment not to exceed ten 490 years, and may alter the frequency and amount of repayments, 491 interest or other financing charges, and other terms or 492 agreements under which the loans were originally contracted, 493 provided the loans received under sections 3313.483 of the 494 Revised Code are repaid from funds the district would otherwise 495 receive under Chapter 3317.
519 (b) Satisfy any judgments, past-due accounts payable, and 520 all past-due and payable payroll and fringe benefits;
519 H.
521 (c) Eliminate the deficits in all deficit funds, except 522 that any prior year deficits in the capital and maintenance fund 523 established pursuant to section 3315.18 of the Revised Code 524 H.
28 Page 19 As Reported by the House Ways and Means Committee shall be forgiven;
28 Page 19 As Passed by the House (b) Satisfy any judgments, past-due accounts payable, and 520 all past-due and payable payroll and fringe benefits;
521 (c) Eliminate the deficits in all deficit funds, except 522 that any prior year deficits in the capital and maintenance fund 523 established pursuant to section 3315.18 of the Revised Code 524 shall be forgiven;
The commission may elect to assume any of the powers and 546 duties of the school board it considers necessary, including all 547 powers related to personnel, curriculum, and legal issues in 548 order to successfully implement the actions described in 549 division (A)(1) of this section.
The commission may elect to assume any of the powers and 546 duties of the school board it considers necessary, including all 547 powers related to personnel, curriculum, and legal issues in 548 H.
550 (3) The target dates for the commencement, progress upon, 551 and completion of the actions enumerated in division (A)(1) of 552 this section and a reasonable period of time expected to be 553 H.
28 Page 20 As Reported by the House Ways and Means Committee required to implement the plan.
28 Page 20 As Passed by the House order to successfully implement the actions described in 549 division (A)(1) of this section.
550 (3) The target dates for the commencement, progress upon, 551 and completion of the actions enumerated in division (A)(1) of 552 this section and a reasonable period of time expected to be 553 required to implement the plan.
Those 577 securities may extend the original period for repayment, not to 578 exceed ten years, and may alter the frequency and amount of 579 repayments, interest or other financing charges, and other terms 580 of agreements under which the debt originally was contracted, at 581 the discretion of the commission, provided that any loans 582 received pursuant to section 3313.483 of the Revised Code shall 583 be paid from funds the district would otherwise receive under 584 H.
Those 577 securities may extend the original period for repayment, not to 578 exceed ten years, and may alter the frequency and amount of 579 H.
28 Page 21 As Reported by the House Ways and Means Committee Chapter 3317.
28 Page 21 As Passed by the House repayments, interest or other financing charges, and other terms 580 of agreements under which the debt originally was contracted, at 581 the discretion of the commission, provided that any loans 582 received pursuant to section 3313.483 of the Revised Code shall 583 be paid from funds the district would otherwise receive under 584 Chapter 3317.
No financial planning and supervision commission 607 shall implement a financial recovery plan that is adopted or 608 updated on or after April 10, 2001, unless the director has 609 approved it.
No financial planning and supervision commission 607 shall implement a financial recovery plan that is adopted or 608 updated on or after April 10, 2001, unless the director has 609 H.
610 Sec.
3358.11.
(A) In the same manner as a tax may be 611 proposed by a board of trustees of a community college district 612 under section 3354.12 of the Revised Code, the board of trustees 613 of a state community college district may adopt and certify a 614 H.
28 Page 22 As Reported by the House Ways and Means Committee resolution to the board of elections of one or more of the 615 counties comprising the state community college district 616 directing the board of elections to place on the ballot at any 617 general or special election the question of levying a tax in 618 excess of the ten-mill limitation on all the taxable property in 619 that county or those counties.
28 Page 22 As Passed by the House approved it.
610 Sec.
3358.11.
(A) In the same manner as a tax may be 611 proposed by a board of trustees of a community college district 612 under section 3354.12 of the Revised Code, the board of trustees 613 of a state community college district may adopt and certify a 614 resolution to the board of elections of one or more of the 615 counties comprising the state community college district 616 directing the board of elections to place on the ballot at any 617 general or special election the question of levying a tax in 618 excess of the ten-mill limitation on all the taxable property in 619 that county or those counties.
Levies for a continuing period of time adopted 638 under this section may be reduced in accordance with section 639 5705.261 of the Revised Code.
Levies for a continuing period of time adopted 638 H.
640 The election shall be held, canvassed, and certified in 641 the manner provided for the submission of a tax levy under 642 section 3354.12 of the Revised Code.
A tax levied under this 643 H.
28 Page 23 As Reported by the House Ways and Means Committee section may be renewed in the same manner as a tax levied under 644 section 3354.12 of the Revised Code or replaced in accordance 645 with section 5705.192 of the Revised Code.
28 Page 23 As Passed by the House under this section may be reduced in accordance with section 639 5705.261 of the Revised Code.
640 The election shall be held, canvassed, and certified in 641 the manner provided for the submission of a tax levy under 642 section 3354.12 of the Revised Code.
A tax levied under this 643 section may be renewed in the same manner as a tax levied under 644 section 3354.12 of the Revised Code or replaced in accordance 645 with section 5705.192 of the Revised Code.
664 (c) The acquisition or construction of any property in 665 that county or those counties which the board of trustees is 666 authorized to acquire or construct and which has an estimated 667 life or usefulness of five years or more as certified by the 668 treasurer of the board of trustees.
664 (c) The acquisition or construction of any property in 665 that county or those counties which the board of trustees is 666 authorized to acquire or construct and which has an estimated 667 H.
669 (2) The question of levying a tax in excess of the ten- 670 mill limitation on all the taxable property in that county or 671 those counties to pay the interest on and retire any bonds 672 H.
28 Page 24 As Reported by the House Ways and Means Committee approved by the electors under division (B)(1) of this section.
28 Page 24 As Passed by the House life or usefulness of five years or more as certified by the 668 treasurer of the board of trustees.
669 (2) The question of levying a tax in excess of the ten- 670 mill limitation on all the taxable property in that county or 671 those counties to pay the interest on and retire any bonds 672 approved by the electors under division (B)(1) of this section.
691 (C) The board of trustees of a state community college 692 district that levies a tax or proposes to levy a tax under 693 division (A) or (B) of this section shall be considered to be a 694 taxing authority, the county or counties in which the tax is 695 levied shall be considered to be a subdivision, and the 696 treasurer of the board of trustees shall be considered to be a 697 fiscal officer for the purposes of Chapter 5705.
691 (C) The board of trustees of a state community college 692 district that levies a tax or proposes to levy a tax under 693 division (A) or (B) of this section shall be considered to be a 694 taxing authority, the county or counties in which the tax is 695 levied shall be considered to be a subdivision, and the 696 H.
B.
No.
28 Page 25 As Passed by the House treasurer of the board of trustees shall be considered to be a 697 fiscal officer for the purposes of Chapter 5705.
(A) On the questions and issues ballot shall 700 be printed all questions and issues to be submitted at any one 701 H.
(A) On the questions and issues ballot shall 700 be printed all questions and issues to be submitted at any one 701 election together with the percentage of affirmative votes 702 necessary for passage as required by law.
B.
No.
28 Page 25 As Reported by the House Ways and Means Committee election together with the percentage of affirmative votes 702 necessary for passage as required by law.
The rotation 725 of groups of questions and issues shall be performed during each 726 calendar year as required by division (B)(1) of this section, 727 even if no questions and issues from any one or more such groups 728 appear on the ballot at any particular election held during that 729 calendar year.
The rotation 725 H.
730 H.
28 Page 26 As Reported by the House Ways and Means Committee (2) Questions and issues shall be grouped together on the 731 ballot, from top to bottom, in the following order when it is 732 not practicable to group them together as required by division 733 (B)(1) of this section because of the type of voting machines 734 used by the board of elections:
28 Page 26 As Passed by the House of groups of questions and issues shall be performed during each 726 calendar year as required by division (B)(1) of this section, 727 even if no questions and issues from any one or more such groups 728 appear on the ballot at any particular election held during that 729 calendar year.
730 (2) Questions and issues shall be grouped together on the 731 ballot, from top to bottom, in the following order when it is 732 not practicable to group them together as required by division 733 (B)(1) of this section because of the type of voting machines 734 used by the board of elections:
Immediately below such top line shall be printed a brief 754 title descriptive of the question or issue below it, such as 755 "Proposed Constitutional Amendment," "Proposed Bond Issue," 756 "Proposed Annexation of Territory," "Proposed Increase in Tax 757 Rate," or such other brief title as will be descriptive of the 758 question or issue to which it pertains, together with a brief 759 statement of the percentage of affirmative votes necessary for 760 H.
Immediately below such top line shall be printed a brief 754 title descriptive of the question or issue below it, such as 755 H.
28 Page 27 As Reported by the House Ways and Means Committee passage, such as "A sixty-five per cent affirmative vote is 761 necessary for passage," "A majority vote is necessary for 762 passage," or such other brief statement as will be descriptive 763 of the percentage of affirmative votes required.
28 Page 27 As Passed by the House "Proposed Constitutional Amendment," "Proposed Bond Issue," 756 "Proposed Annexation of Territory," "Proposed Increase in Tax 757 Rate," or such other brief title as will be descriptive of the 758 question or issue to which it pertains, together with a brief 759 statement of the percentage of affirmative votes necessary for 760 passage, such as "A sixty-five per cent affirmative vote is 761 necessary for passage," "A majority vote is necessary for 762 passage," or such other brief statement as will be descriptive 763 of the percentage of affirmative votes required.
784 (2) Beginning with the general election to be held on 785 November 5, 2024, a state question or issue determined to appear 786 at the top of the ballot shall be designated on the face thereof 787 by the Arabic numeral "1" and all state questions and issues 788 placed below on the ballot shall be consecutively numbered.
784 (2) Beginning with the general election to be held on 785 H.
For 789 elections occurring after the general election held on November 790 H.
28 Page 28 As Reported by the House Ways and Means Committee 5, 2024, a state question or issue determined to appear at the 791 top of the ballot shall be designated on the face thereof by the 792 Arabic numeral that is consecutive to the Arabic numeral of the 793 last state question or issue that appeared on the ballot at the 794 immediately preceding election at which a state question or 795 issue appeared on the ballot and all state questions or issues 796 placed below on the ballot shall be consecutively numbered.
28 Page 28 As Passed by the House November 5, 2024, a state question or issue determined to appear 786 at the top of the ballot shall be designated on the face thereof 787 by the Arabic numeral "1" and all state questions and issues 788 placed below on the ballot shall be consecutively numbered.
For 789 elections occurring after the general election held on November 790 5, 2024, a state question or issue determined to appear at the 791 top of the ballot shall be designated on the face thereof by the 792 Arabic numeral that is consecutive to the Arabic numeral of the 793 last state question or issue that appeared on the ballot at the 794 immediately preceding election at which a state question or 795 issue appeared on the ballot and all state questions or issues 796 placed below on the ballot shall be consecutively numbered.
(A) The taxing authority of each subdivision 816 may levy taxes annually, subject to the limitations of sections 817 5705.01 to 5705.47 of the Revised Code, on the real and personal 818 property within the subdivision for the purpose of paying the 819 current operating expenses of the subdivision and acquiring or 820 constructing permanent improvements.
(A) The taxing authority of each subdivision 816 H.
The taxing authority of 821 H.
28 Page 29 As Reported by the House Ways and Means Committee each subdivision and taxing unit shall, subject to the 822 limitations of such sections, levy such taxes annually as are 823 necessary to pay the interest and sinking fund on and retire at 824 maturity the bonds, notes, and certificates of indebtedness of 825 such subdivision and taxing unit, including levies in 826 anticipation of which the subdivision or taxing unit has 827 incurred indebtedness.
28 Page 29 As Passed by the House may levy taxes annually, subject to the limitations of sections 817 5705.01 to 5705.47 of the Revised Code, on the real and personal 818 property within the subdivision for the purpose of paying the 819 current operating expenses of the subdivision and acquiring or 820 constructing permanent improvements.
The taxing authority of 821 each subdivision and taxing unit shall, subject to the 822 limitations of such sections, levy such taxes annually as are 823 necessary to pay the interest and sinking fund on and retire at 824 maturity the bonds, notes, and certificates of indebtedness of 825 such subdivision and taxing unit, including levies in 826 anticipation of which the subdivision or taxing unit has 827 incurred indebtedness.
845 (d) The section of the Revised Code authorizing submission 846 of the question of the tax;
845 H.
847 (e) The term of years of the tax or if the tax is for a 848 continuing period of time;
849 (f) That the tax is to be levied upon the entire territory 850 H.
28 Page 30 As Reported by the House Ways and Means Committee of the subdivision or, if authorized by the Revised Code, a 851 description of the portion of the territory of the subdivision 852 in which the tax is to be levied;
28 Page 30 As Passed by the House (d) The section of the Revised Code authorizing submission 846 of the question of the tax;
847 (e) The term of years of the tax or if the tax is for a 848 continuing period of time;
849 (f) That the tax is to be levied upon the entire territory 850 of the subdivision or, if authorized by the Revised Code, a 851 description of the portion of the territory of the subdivision 852 in which the tax is to be levied;
871 (c) Either of the following, calculated using the tax list 872 for the current year, and if this is not determined, the 873 estimated amount submitted by the auditor to the county budget 874 commission:
871 (c) Either of the following, calculated using the tax list 872 H.
875 (i) If the levy is to renew, renew and increase, renew and 876 decrease, reduce or decrease, or extend to additional territory 877 an existing levy that is subject to reduction under section 878 H.
28 Page 31 As Reported by the House Ways and Means Committee 319.301 of the Revised Code, the levy's estimated effective 879 rate, calculated using the rate described in division (B)(2)(b) 880 or (d) of this section, expressed in dollars, rounded to the 881 nearest dollar, for each one hundred thousand dollars of the 882 county auditor's appraised value;
28 Page 31 As Passed by the House for the current year, and if this is not determined, the 873 estimated amount submitted by the auditor to the county budget 874 commission:
875 (i) If the levy is to renew, renew and increase, renew and 876 decrease, reduce or decrease, or extend to additional territory 877 an existing levy that is subject to reduction under section 878 319.301 of the Revised Code, the levy's estimated effective 879 rate, calculated using the rate described in division (B)(2)(b) 880 or (d) of this section, expressed in dollars, rounded to the 881 nearest dollar, for each one hundred thousand dollars of the 882 county auditor's appraised value;
898 If a subdivision is located in more than one county, the 899 county auditor shall obtain from the county auditor of each 900 other county in which the subdivision is located the current tax 901 valuation for the portion of the subdivision in that county.
898 If a subdivision is located in more than one county, the 899 county auditor shall obtain from the county auditor of each 900 other county in which the subdivision is located the current tax 901 H.
The 902 county auditor shall issue the certification to the taxing 903 authority within ten days after receiving the taxing authority's 904 resolution or ordinance requesting it.
905 (3) Upon receiving the certification from the county 906 auditor under division (B)(2) of this section, the taxing 907 H.
28 Page 32 As Reported by the House Ways and Means Committee authority may adopt a resolution or ordinance stating the rate 908 of the tax levy, expressed in mills for each one dollar of 909 taxable value and the rate or estimated effective rate, as 910 applicable, in dollars for each one hundred thousand dollars of 911 the county auditor's appraised value, as estimated by the county 912 auditor, and that the taxing authority will proceed with the 913 submission of the question of the tax to electors.
28 Page 32 As Passed by the House valuation for the portion of the subdivision in that county.
The 902 county auditor shall issue the certification to the taxing 903 authority within ten days after receiving the taxing authority's 904 resolution or ordinance requesting it.
905 (3) Upon receiving the certification from the county 906 auditor under division (B)(2) of this section, the taxing 907 authority may adopt a resolution or ordinance stating the rate 908 of the tax levy, expressed in mills for each one dollar of 909 taxable value and the rate or estimated effective rate, as 910 applicable, in dollars for each one hundred thousand dollars of 911 the county auditor's appraised value, as estimated by the county 912 auditor, and that the taxing authority will proceed with the 913 submission of the question of the tax to electors.
927 (4) This division is supplemental to, and not in 928 derogation of, any similar requirement governing the 929 certification by the county auditor of the tax valuation of a 930 subdivision or necessary tax rates for the purposes of the 931 submission of the question of a tax in excess of the ten-mill 932 limitation, including sections 133.18 and 5705.195 of the 933 Revised Code.
927 (4) This division is supplemental to, and not in 928 derogation of, any similar requirement governing the 929 certification by the county auditor of the tax valuation of a 930 subdivision or necessary tax rates for the purposes of the 931 submission of the question of a tax in excess of the ten-mill 932 H.
934 (C) All taxes levied on property shall be extended on the 935 tax list and duplicate by the county auditor of the county in 936 which the property is located, and shall be collected by the 937 county treasurer of such county in the same manner and under the 938 H.
28 Page 33 As Reported by the House Ways and Means Committee same laws and rules as are prescribed for the assessment and 939 collection of county taxes.
28 Page 33 As Passed by the House limitation, including sections 133.18 and 5705.195 of the 933 Revised Code.
934 (C) All taxes levied on property shall be extended on the 935 tax list and duplicate by the county auditor of the county in 936 which the property is located, and shall be collected by the 937 county treasurer of such county in the same manner and under the 938 same laws and rules as are prescribed for the assessment and 939 collection of county taxes.
The county auditor promptly 959 shall estimate and certify to the board the average annual 960 property tax rate, expressed in mills for each one dollar of 961 taxable value and in dollars for each one hundred thousand 962 dollars of the county auditor's appraised value, required 963 throughout the stated maturity of the bonds to pay debt charges 964 on the bonds in the same manner as under division (C) of section 965 133.18 of the Revised Code.
The county auditor promptly 959 shall estimate and certify to the board the average annual 960 property tax rate, expressed in mills for each one dollar of 961 H.
966 (B) After receiving the county auditor's certification 967 H.
28 Page 34 As Reported by the House Ways and Means Committee under division (A) of this section, the board of education of 968 the city, local, or exempted village school district, by a vote 969 of two-thirds of all its members, may declare by resolution that 970 the amount of taxes that can be raised within the ten-mill 971 limitation will be insufficient to provide an adequate amount 972 for the present and future requirements of the school district;
28 Page 34 As Passed by the House taxable value and in dollars for each one hundred thousand 962 dollars of the county auditor's appraised value, required 963 throughout the stated maturity of the bonds to pay debt charges 964 on the bonds in the same manner as under division (C) of section 965 133.18 of the Revised Code.
966 (B) After receiving the county auditor's certification 967 under division (A) of this section, the board of education of 968 the city, local, or exempted village school district, by a vote 969 of two-thirds of all its members, may declare by resolution that 970 the amount of taxes that can be raised within the ten-mill 971 limitation will be insufficient to provide an adequate amount 972 for the present and future requirements of the school district;
992 (2) The proposed rate of the tax, if any, for current 993 operating expenses expressed in mills for each one dollar of 994 taxable value and in dollars for each one hundred thousand 995 dollars of the county auditor's appraised value, the first year 996 the tax will be levied, and the number of years it will be 997 levied, or that it will be levied for a continuing period of 998 H.
992 H.
28 Page 35 As Reported by the House Ways and Means Committee time;
28 Page 35 As Passed by the House (2) The proposed rate of the tax, if any, for current 993 operating expenses expressed in mills for each one dollar of 994 taxable value and in dollars for each one hundred thousand 995 dollars of the county auditor's appraised value, the first year 996 the tax will be levied, and the number of years it will be 997 levied, or that it will be levied for a continuing period of 998 time;
1018 (C) The board of elections shall make the arrangements for 1019 the submission to the electors of the school district of the 1020 question proposed under division (B) or (J) of this section, and 1021 the election shall be conducted, canvassed, and certified in the 1022 same manner as regular elections in the district for the 1023 election of county officers.
1018 (C) The board of elections shall make the arrangements for 1019 the submission to the electors of the school district of the 1020 question proposed under division (B) or (J) of this section, and 1021 the election shall be conducted, canvassed, and certified in the 1022 H.
The resolution shall be put before 1024 the electors as one ballot question, with a favorable vote 1025 indicating approval of the bond issue, the levy to pay debt 1026 charges on the bonds and any anticipatory securities, the 1027 current operating expenses levy, the permanent improvements 1028 H.
28 Page 36 As Reported by the House Ways and Means Committee levy, and the levy for the current expenses of a qualifying 1029 school district and of partnering community schools, as those 1030 levies may be proposed.
28 Page 36 As Passed by the House same manner as regular elections in the district for the 1023 election of county officers.
The resolution shall be put before 1024 the electors as one ballot question, with a favorable vote 1025 indicating approval of the bond issue, the levy to pay debt 1026 charges on the bonds and any anticipatory securities, the 1027 current operating expenses levy, the permanent improvements 1028 levy, and the levy for the current expenses of a qualifying 1029 school district and of partnering community schools, as those 1030 levies may be proposed.
1048 (5) The proposed rate of the additional tax, if any, for 1049 current operating expenses expressed in mills for each one 1050 dollar of taxable value and in dollars for each one hundred 1051 thousand dollars of the county auditor's appraised value and, if 1052 the question is proposed under division (J) of this section, the 1053 portion of the rate to be allocated to the school district and 1054 the portion to be allocated to partnering community schools;
1048 (5) The proposed rate of the additional tax, if any, for 1049 current operating expenses expressed in mills for each one 1050 dollar of taxable value and in dollars for each one hundred 1051 H.
1055 (6) The number of years the current operating expenses tax 1056 will be in effect, or that it will be in effect for a continuing 1057 H.
28 Page 37 As Reported by the House Ways and Means Committee period of time;
28 Page 37 As Passed by the House thousand dollars of the county auditor's appraised value and, if 1052 the question is proposed under division (J) of this section, the 1053 portion of the rate to be allocated to the school district and 1054 the portion to be allocated to partnering community schools;
1055 (6) The number of years the current operating expenses tax 1056 will be in effect, or that it will be in effect for a continuing 1057 period of time;
1073 (1) Issue bonds for the purpose of __________ in the 1074 principal amount of $______, to be repaid annually over a 1075 maximum period of ______ years, and levy a property tax outside 1076 the ten-mill limitation, estimated by the county auditor to 1077 average over the bond repayment period ______ mills for each $1 1078 of taxable value, which amounts to $______ for each $100,000 of 1079 the county auditor's appraised value, to pay the annual debt 1080 charges on the bonds, and to pay debt charges on any notes 1081 issued in anticipation of those bonds?" 1082 If either a levy for permanent improvements or a levy for 1083 current operating expenses is proposed, or both are proposed, 1084 the ballot also shall contain the following language, as 1085 H.
1073 (1) Issue bonds for the purpose of __________ in the 1074 principal amount of $______, to be repaid annually over a 1075 maximum period of ______ years, and levy a property tax outside 1076 the ten-mill limitation, estimated by the county auditor to 1077 average over the bond repayment period ______ mills for each $1 1078 of taxable value, which amounts to $______ for each $100,000 of 1079 H.
28 Page 38 As Reported by the House Ways and Means Committee appropriate:
28 Page 38 As Passed by the House the county auditor's appraised value, to pay the annual debt 1080 charges on the bonds, and to pay debt charges on any notes 1081 issued in anticipation of those bonds?" 1082 If either a levy for permanent improvements or a levy for 1083 current operating expenses is proposed, or both are proposed, 1084 the ballot also shall contain the following language, as 1085 appropriate:
1104 (E) The board of elections promptly shall certify the 1105 results of the election to the tax commissioner and the county 1106 auditor of the county in which the school district is located.
1104 (E) The board of elections promptly shall certify the 1105 H.
1107 If a majority of the electors voting on the question vote for 1108 it, the board of education may proceed with issuance of the 1109 bonds and with the levy and collection of the property tax or 1110 taxes at the additional rate or any lesser rate in excess of the 1111 H.
28 Page 39 As Reported by the House Ways and Means Committee ten-mill limitation.
28 Page 39 As Passed by the House results of the election to the tax commissioner and the county 1106 auditor of the county in which the school district is located.
1107 If a majority of the electors voting on the question vote for 1108 it, the board of education may proceed with issuance of the 1109 bonds and with the levy and collection of the property tax or 1110 taxes at the additional rate or any lesser rate in excess of the 1111 ten-mill limitation.
1128 (3) After the approval of a tax under this section for 1129 general permanent improvements as defined under section 5705.21 1130 of the Revised Code, the board of education may anticipate a 1131 fraction of the proceeds of such tax and issue anticipation 1132 notes in a principal amount not exceeding fifty per cent of the 1133 total estimated proceeds of the tax to be collected in each year 1134 over a specified period of years, not exceeding ten, after 1135 issuance of the notes.
1128 (3) After the approval of a tax under this section for 1129 general permanent improvements as defined under section 5705.21 1130 of the Revised Code, the board of education may anticipate a 1131 fraction of the proceeds of such tax and issue anticipation 1132 notes in a principal amount not exceeding fifty per cent of the 1133 total estimated proceeds of the tax to be collected in each year 1134 over a specified period of years, not exceeding ten, after 1135 H.
1136 Anticipation notes under this section shall be issued as 1137 provided in section 133.24 of the Revised Code.
Notes issued 1138 under division (F)(1) or (2) of this section shall have 1139 principal payments during each year after the year of their 1140 issuance over a period not to exceed five years, and may have a 1141 H.
28 Page 40 As Reported by the House Ways and Means Committee principal payment in the year of their issuance.
28 Page 40 As Passed by the House issuance of the notes.
1136 Anticipation notes under this section shall be issued as 1137 provided in section 133.24 of the Revised Code.
Notes issued 1138 under division (F)(1) or (2) of this section shall have 1139 principal payments during each year after the year of their 1140 issuance over a period not to exceed five years, and may have a 1141 principal payment in the year of their issuance.
1158 (I) A school district board of education proposing a 1159 ballot measure under this section to generate local resources 1160 for a project under the school building assistance expedited 1161 local partnership program under section 3318.36 of the Revised 1162 Code may combine the questions under division (D) of this 1163 section with a question for the levy of a property tax to 1164 generate moneys for maintenance of the classroom facilities 1165 acquired under that project as prescribed in section 3318.361 of 1166 the Revised Code.
1158 (I) A school district board of education proposing a 1159 ballot measure under this section to generate local resources 1160 for a project under the school building assistance expedited 1161 local partnership program under section 3318.36 of the Revised 1162 Code may combine the questions under division (D) of this 1163 section with a question for the levy of a property tax to 1164 generate moneys for maintenance of the classroom facilities 1165 H.
1167 (J)(1) After receiving the county auditor's certifications 1168 under division (A) of this section, the board of education of a 1169 qualifying school district, by a vote of two-thirds of all its 1170 members, may declare by resolution that it is necessary to levy 1171 H.
28 Page 41 As Reported by the House Ways and Means Committee a tax in excess of the ten-mill limitation for the purpose of 1172 paying the current expenses of the school district and of 1173 partnering community schools, as defined in section 5705.21 of 1174 the Revised Code;
28 Page 41 As Passed by the House acquired under that project as prescribed in section 3318.361 of 1166 the Revised Code.
1167 (J)(1) After receiving the county auditor's certifications 1168 under division (A) of this section, the board of education of a 1169 qualifying school district, by a vote of two-thirds of all its 1170 members, may declare by resolution that it is necessary to levy 1171 a tax in excess of the ten-mill limitation for the purpose of 1172 paying the current expenses of the school district and of 1173 partnering community schools, as defined in section 5705.21 of 1174 the Revised Code;
1193 (3) In addition to the required specifications of the 1194 resolution under division (B) of this section, the resolution 1195 shall express the rate of the tax in mills for each one dollar 1196 of taxable value and in dollars for each one hundred thousand 1197 dollars of the county auditor's appraised value, state the 1198 number of the mills to be levied for the current expenses of the 1199 partnering community schools and the number of the mills to be 1200 levied for the current expenses of the school district, specify 1201 H.
1193 (3) In addition to the required specifications of the 1194 resolution under division (B) of this section, the resolution 1195 H.
28 Page 42 As Reported by the House Ways and Means Committee the number of years (not exceeding ten) the tax will be levied 1202 or that it will be levied for a continuing period of time, and 1203 state the first year the tax will be levied.
28 Page 42 As Passed by the House shall express the rate of the tax in mills for each one dollar 1196 of taxable value and in dollars for each one hundred thousand 1197 dollars of the county auditor's appraised value, state the 1198 number of the mills to be levied for the current expenses of the 1199 partnering community schools and the number of the mills to be 1200 levied for the current expenses of the school district, specify 1201 the number of years (not exceeding ten) the tax will be levied 1202 or that it will be levied for a continuing period of time, and 1203 state the first year the tax will be levied.
1214 "Levy an additional property tax for the purpose of the 1215 current expenses of the school district and of partnering 1216 community schools, that the county auditor estimates will 1217 collect $_____ annually, at a rate not exceeding ______ mills 1218 for each $1 of taxable value (of which ______ (insert the number 1219 of mills to be allocated to partnering community schools) mills 1220 is to be allocated to partnering community schools), which 1221 amounts to $______ for each $100,000 of the county auditor's 1222 appraised value, for ______ (insert the number of years the levy 1223 is to be imposed, or that it will be levied for a continuing 1224 period of time)? 1225 FOR THE BOND ISSUE AND LEVY (OR LEVIES) " AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) (5) After the approval of a tax for the current expenses 1227 H.
1214 "Levy an additional property tax for the purpose of the 1215 current expenses of the school district and of partnering 1216 community schools, that the county auditor estimates will 1217 collect $_____ annually, at a rate not exceeding ______ mills 1218 for each $1 of taxable value (of which ______ (insert the number 1219 of mills to be allocated to partnering community schools) mills 1220 is to be allocated to partnering community schools), which 1221 amounts to $______ for each $100,000 of the county auditor's 1222 appraised value, for ______ (insert the number of years the levy 1223 is to be imposed, or that it will be levied for a continuing 1224 period of time)? 1225 H.
28 Page 43 As Reported by the House Ways and Means Committee of the school district and of partnering community schools under 1228 division (J) of this section, and prior to the time the first 1229 collection and distribution from the levy can be made, the board 1230 of education may anticipate a fraction of the proceeds of the 1231 levy for the current expenses of the school district and issue 1232 anticipation notes in a principal amount not exceeding fifty per 1233 cent of the estimated proceeds of the levy to be collected 1234 during the first year of the levy and allocated to the school 1235 district.
28 Page 43 As Passed by the House FOR THE BOND ISSUE AND LEVY (OR LEVIES) " AGAINST THE BOND ISSUE AND LEVY (OR LEVIES) (5) After the approval of a tax for the current expenses 1227 of the school district and of partnering community schools under 1228 division (J) of this section, and prior to the time the first 1229 collection and distribution from the levy can be made, the board 1230 of education may anticipate a fraction of the proceeds of the 1231 levy for the current expenses of the school district and issue 1232 anticipation notes in a principal amount not exceeding fifty per 1233 cent of the estimated proceeds of the levy to be collected 1234 during the first year of the levy and allocated to the school 1235 district.
A tax 1250 for the current expenses of the school district and of 1251 partnering community schools levied under this division for a 1252 continuing period of time may be decreased in accordance with 1253 section 5705.261 of the Revised Code.
A tax 1250 for the current expenses of the school district and of 1251 partnering community schools levied under this division for a 1252 H.
1254 (7) The proceeds from the issuance of the general 1255 obligation bonds under division (J) of this section shall be 1256 used solely to pay for permanent improvements of the school 1257 H.
28 Page 44 As Reported by the House Ways and Means Committee district and not for permanent improvements of partnering 1258 community schools.
28 Page 44 As Passed by the House continuing period of time may be decreased in accordance with 1253 section 5705.261 of the Revised Code.
1254 (7) The proceeds from the issuance of the general 1255 obligation bonds under division (J) of this section shall be 1256 used solely to pay for permanent improvements of the school 1257 district and not for permanent improvements of partnering 1258 community schools.
1273 (B)(1) If a majority of the boards of education of the 1274 school districts of which the regional student education 1275 district is composed approves the proposal for the tax levy, the 1276 board of directors of the regional student education district 1277 may adopt a resolution approved by a majority of the board's 1278 full membership declaring the necessity of levying the proposed 1279 tax in excess of the ten-mill limitation throughout the district 1280 for the purpose of funding the services to be provided by the 1281 district to students enrolled in the school districts of which 1282 the district is composed and their immediate family members.
1273 (B)(1) If a majority of the boards of education of the 1274 school districts of which the regional student education 1275 district is composed approves the proposal for the tax levy, the 1276 board of directors of the regional student education district 1277 may adopt a resolution approved by a majority of the board's 1278 full membership declaring the necessity of levying the proposed 1279 tax in excess of the ten-mill limitation throughout the district 1280 for the purpose of funding the services to be provided by the 1281 district to students enrolled in the school districts of which 1282 H.
The 1283 resolution shall provide for the question of the tax to be 1284 submitted to the electors of the district at a general, primary, 1285 or special election on a day to be specified in the resolution 1286 that is consistent with the requirements of section 3501.01 of 1287 the Revised Code and that occurs at least ninety days after the 1288 H.
28 Page 45 As Reported by the House Ways and Means Committee resolution is certified to the board of elections.
28 Page 45 As Passed by the House the district is composed and their immediate family members.
The 1283 resolution shall provide for the question of the tax to be 1284 submitted to the electors of the district at a general, primary, 1285 or special election on a day to be specified in the resolution 1286 that is consistent with the requirements of section 3501.01 of 1287 the Revised Code and that occurs at least ninety days after the 1288 resolution is certified to the board of elections.
of 1312 the Revised Code, or the county's contribution to a joint-county 1313 district of which the county is a part, and that it is necessary 1314 to levy a tax in excess of such limitation for the operation of 1315 community addiction services providers and community mental 1316 health services providers and the acquisition, construction, 1317 renovation, financing, maintenance, and operation of alcohol and 1318 drug addiction facilities and mental health facilities.
of 1312 the Revised Code, or the county's contribution to a joint-county 1313 H.
1319 H.
28 Page 46 As Reported by the House Ways and Means Committee Such resolution shall conform to section 5705.19 of the 1320 Revised Code, except that the increased rate may be in effect 1321 for any number of years not exceeding ten.
28 Page 46 As Passed by the House district of which the county is a part, and that it is necessary 1314 to levy a tax in excess of such limitation for the operation of 1315 community addiction services providers and community mental 1316 health services providers and the acquisition, construction, 1317 renovation, financing, maintenance, and operation of alcohol and 1318 drug addiction facilities and mental health facilities.
1319 Such resolution shall conform to section 5705.19 of the 1320 Revised Code, except that the increased rate may be in effect 1321 for any number of years not exceeding ten.
1341 (C) The county auditor who is the fiscal officer of the 1342 alcohol, drug addiction, and mental health service district, 1343 upon receipt of a resolution from the board of alcohol, drug 1344 addiction, and mental health services, shall establish for the 1345 district a capital improvements account or a reserve balance 1346 account, or both, as specified in the resolution.
1341 (C) The county auditor who is the fiscal officer of the 1342 H.
The capital 1347 improvements account shall be a contingency fund for the 1348 necessary acquisition, replacement, renovation, or construction 1349 H.
28 Page 47 As Reported by the House Ways and Means Committee of facilities and movable and fixed equipment.
28 Page 47 As Passed by the House alcohol, drug addiction, and mental health service district, 1343 upon receipt of a resolution from the board of alcohol, drug 1344 addiction, and mental health services, shall establish for the 1345 district a capital improvements account or a reserve balance 1346 account, or both, as specified in the resolution.
The capital 1347 improvements account shall be a contingency fund for the 1348 necessary acquisition, replacement, renovation, or construction 1349 of facilities and movable and fixed equipment.
1373 (E) If a board of county commissioners levies a tax under 1374 this section for the county's contribution to a joint-county 1375 district of which the county is a part and that district expands 1376 or contracts due to the addition or withdrawal of another 1377 county, the board, provided that county remains a part of the 1378 newly expanded or contracted joint-county district, shall 1379 H.
1373 H.
28 Page 48 As Reported by the House Ways and Means Committee continue to levy and collect that tax, pursuant to the terms 1380 originally approved by electors, for the county's contribution 1381 to the newly expanded or contracted joint-county district of 1382 which the county is a part.
28 Page 48 As Passed by the House (E) If a board of county commissioners levies a tax under 1374 this section for the county's contribution to a joint-county 1375 district of which the county is a part and that district expands 1376 or contracts due to the addition or withdrawal of another 1377 county, the board, provided that county remains a part of the 1378 newly expanded or contracted joint-county district, shall 1379 continue to levy and collect that tax, pursuant to the terms 1380 originally approved by electors, for the county's contribution 1381 to the newly expanded or contracted joint-county district of 1382 which the county is a part.
1402 Notwithstanding sections 5705.192 and section 5705.25 of 1403 the Revised Code, the election notice and ballot language of a 1404 renewal or replacement of such a levy shall identify the name of 1405 the newly established district or newly joined joint-county 1406 district.
1402 Notwithstanding sections 5705.192 and section 5705.25 of 1403 H.
1407 (G) Division (G) of this section applies only if all of 1408 H.
28 Page 49 As Reported by the House Ways and Means Committee the following apply:
28 Page 49 As Passed by the House the Revised Code, the election notice and ballot language of a 1404 renewal or replacement of such a levy shall identify the name of 1405 the newly established district or newly joined joint-county 1406 district.
1407 (G) Division (G) of this section applies only if all of 1408 the following apply:
1429 Alternatively, the tax described in division (G)(3) of 1430 this section may be a replacement, replacement and decrease, or 1431 replacement and increase of the tax described in division (G)(2) 1432 of this section, as authorized under section 5705.192 of the 1433 Revised Code, except that, notwithstanding that section, the 1434 election notice and ballot language of a replacement of such a 1435 levy shall identify the county as the subdivision within which 1436 the tax will be levied and not the joint-county district from 1437 H.
1429 Alternatively, the tax described in division (G)(3) of 1430 this section may be a replacement, replacement and decrease, or 1431 replacement and increase of the tax described in division (G)(2) 1432 H.
28 Page 50 As Reported by the House Ways and Means Committee which the county withdrew.
28 Page 50 As Passed by the House of this section, as authorized under section 5705.192 of the 1433 Revised Code, except that, notwithstanding that section, the 1434 election notice and ballot language of a replacement of such a 1435 levy shall identify the county as the subdivision within which 1436 the tax will be levied and not the joint-county district from 1437 which the county withdrew.
1461 The county auditor promptly shall estimate and certify to the 1462 board the average annual property tax rate, expressed in mills 1463 for each one dollar of taxable value and in dollars for each one 1464 hundred thousand dollars of the county auditor's appraised 1465 value, required throughout the stated maturity of the bonds to 1466 H.
1461 H.
28 Page 51 As Reported by the House Ways and Means Committee pay debt charges on the bonds, in the same manner as under 1467 division (C) of section 133.18 of the Revised Code.
28 Page 51 As Passed by the House The county auditor promptly shall estimate and certify to the 1462 board the average annual property tax rate, expressed in mills 1463 for each one dollar of taxable value and in dollars for each one 1464 hundred thousand dollars of the county auditor's appraised 1465 value, required throughout the stated maturity of the bonds to 1466 pay debt charges on the bonds, in the same manner as under 1467 division (C) of section 133.18 of the Revised Code.
1490 and that the question of the bonds and taxes shall be submitted 1491 to the electors of the county at a general or special election, 1492 which shall not be earlier than ninety days after certification 1493 of the resolution to the board of elections, and the date of 1494 which shall be consistent with section 3501.01 of the Revised 1495 Code.
1490 and that the question of the bonds and taxes shall be submitted 1491 to the electors of the county at a general or special election, 1492 H.
The resolution shall specify all of the following:
1496 (1) The county auditor's estimate of the average annual 1497 H.
28 Page 52 As Reported by the House Ways and Means Committee property tax rate required throughout the stated maturity of the 1498 bonds to pay debt charges on the bonds;
28 Page 52 As Passed by the House which shall not be earlier than ninety days after certification 1493 of the resolution to the board of elections, and the date of 1494 which shall be consistent with section 3501.01 of the Revised 1495 Code.
The resolution shall specify all of the following:
1496 (1) The county auditor's estimate of the average annual 1497 property tax rate required throughout the stated maturity of the 1498 bonds to pay debt charges on the bonds;
1519 (D) The board of elections shall make the arrangements for 1520 the submission of the question proposed under division (C) of 1521 this section to the electors of the county, and the election 1522 shall be conducted, canvassed, and certified in the same manner 1523 as regular elections in the county for the election of county 1524 officers.
1519 (D) The board of elections shall make the arrangements for 1520 the submission of the question proposed under division (C) of 1521 H.
The resolution shall be put before the electors as one 1525 ballot question, with a favorable vote indicating approval of 1526 the bond issue, the levy to pay debt charges on the bonds and 1527 H.
28 Page 53 As Reported by the House Ways and Means Committee any anticipatory securities, the operating expenses and criminal 1528 justice services levy, and the permanent improvements levy, as 1529 those levies may be proposed.
28 Page 53 As Passed by the House this section to the electors of the county, and the election 1522 shall be conducted, canvassed, and certified in the same manner 1523 as regular elections in the county for the election of county 1524 officers.
The resolution shall be put before the electors as one 1525 ballot question, with a favorable vote indicating approval of 1526 the bond issue, the levy to pay debt charges on the bonds and 1527 any anticipatory securities, the operating expenses and criminal 1528 justice services levy, and the permanent improvements levy, as 1529 those levies may be proposed.
1549 (6) The number of years the operating expenses or criminal 1550 justice services tax will be in effect, or that it will be in 1551 effect for a continuing period of time;
1549 (6) The number of years the operating expenses or criminal 1550 H.
1552 (7) The proposed rate of the additional tax, if any, for 1553 permanent improvements;
1554 (8) The number of years the permanent improvements tax 1555 H.
28 Page 54 As Reported by the House Ways and Means Committee will be in effect, or that it will be in effect for a continuing 1556 period of time;
28 Page 54 As Passed by the House justice services tax will be in effect, or that it will be in 1551 effect for a continuing period of time;
1552 (7) The proposed rate of the additional tax, if any, for 1553 permanent improvements;
1554 (8) The number of years the permanent improvements tax 1555 will be in effect, or that it will be in effect for a continuing 1556 period of time;
1578 "(2) Levy an additional property tax to provide funds for 1579 the acquisition, construction, enlargement, renovation, 1580 maintenance, and financing of permanent improvements to a 1581 criminal justice facility, that the county auditor estimates 1582 will collect $_____ annually, at a rate not exceeding _______ 1583 mills for each $1 of taxable value, which amounts to $_______ 1584 H.
1578 H.
28 Page 55 As Reported by the House Ways and Means Committee for each $100,000 of the county auditor's appraised value, for 1585 ______ (number of years of the levy, or a continuing period of 1586 time)? 1587 (3) Levy an additional property tax to pay operating 1588 expenses of a criminal justice facility and provide other 1589 criminal justice services, that the county auditor estimates 1590 will collect $_____ annually, at a rate not exceeding _______ 1591 mills for each $1 of taxable value, which amounts to $_______ 1592 for each $100,000 of the county auditor's appraised value, for 1593 _______ (number of years of the levy, or a continuing period of 1594 time)? 1595 FOR THE BOND ISSUE AND LEVY (OR LEVIES) 1596 AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)" 1597 (F) The board of elections promptly shall certify the 1598 results of the election to the tax commissioner and the county 1599 auditor.
28 Page 55 As Passed by the House "(2) Levy an additional property tax to provide funds for 1579 the acquisition, construction, enlargement, renovation, 1580 maintenance, and financing of permanent improvements to a 1581 criminal justice facility, that the county auditor estimates 1582 will collect $_____ annually, at a rate not exceeding _______ 1583 mills for each $1 of taxable value, which amounts to $_______ 1584 for each $100,000 of the county auditor's appraised value, for 1585 ______ (number of years of the levy, or a continuing period of 1586 time)? 1587 (3) Levy an additional property tax to pay operating 1588 expenses of a criminal justice facility and provide other 1589 criminal justice services, that the county auditor estimates 1590 will collect $_____ annually, at a rate not exceeding _______ 1591 mills for each $1 of taxable value, which amounts to $_______ 1592 for each $100,000 of the county auditor's appraised value, for 1593 _______ (number of years of the levy, or a continuing period of 1594 time)? 1595 FOR THE BOND ISSUE AND LEVY (OR LEVIES) 1596 AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)" 1597 (F) The board of elections promptly shall certify the 1598 results of the election to the tax commissioner and the county 1599 auditor.
If a majority of the electors voting on the question 1600 vote for it, the board of county commissioners may proceed with 1601 issuance of the bonds and the levy and collection of the 1602 property tax for the debt service on the bonds and any 1603 anticipatory securities in the same manner and subject to the 1604 same limitations as for securities issued under section 133.18 1605 of the Revised Code, and with the levy and collection of the 1606 property tax or taxes for operating expenses and criminal 1607 justice services and for permanent improvements at the 1608 additional rate or any lesser rate in excess of the ten-mill 1609 limitation.
If a majority of the electors voting on the question 1600 vote for it, the board of county commissioners may proceed with 1601 issuance of the bonds and the levy and collection of the 1602 property tax for the debt service on the bonds and any 1603 anticipatory securities in the same manner and subject to the 1604 same limitations as for securities issued under section 133.18 1605 of the Revised Code, and with the levy and collection of the 1606 property tax or taxes for operating expenses and criminal 1607 justice services and for permanent improvements at the 1608 H.
Any securities issued by the board of commissioners 1610 under this section are Chapter 133.
securities, as that term is 1611 defined in section 133.01 of the Revised Code.
1612 (G)(1) After the approval of a tax for operating expenses 1613 H.
28 Page 56 As Reported by the House Ways and Means Committee and criminal justice services under this section and before the 1614 time the first collection and distribution from the levy can be 1615 made, the board of county commissioners may anticipate a 1616 fraction of the proceeds of the levy and issue anticipation 1617 notes in a principal amount not exceeding fifty per cent of the 1618 total estimated proceeds of the tax to be collected during the 1619 first year of the levy.
28 Page 56 As Passed by the House additional rate or any lesser rate in excess of the ten-mill 1609 limitation.
Any securities issued by the board of commissioners 1610 under this section are Chapter 133.
securities, as that term is 1611 defined in section 133.01 of the Revised Code.
1612 (G)(1) After the approval of a tax for operating expenses 1613 and criminal justice services under this section and before the 1614 time the first collection and distribution from the levy can be 1615 made, the board of county commissioners may anticipate a 1616 fraction of the proceeds of the levy and issue anticipation 1617 notes in a principal amount not exceeding fifty per cent of the 1618 total estimated proceeds of the tax to be collected during the 1619 first year of the levy.
1633 (H) A tax for operating expenses and criminal justice 1634 services or for permanent improvements levied under this section 1635 for a specified number of years may be renewed or replaced in 1636 the same manner as a tax for current operating expenses or 1637 permanent improvements levied under section 5705.19 of the 1638 Revised Code.
1633 (H) A tax for operating expenses and criminal justice 1634 services or for permanent improvements levied under this section 1635 for a specified number of years may be renewed or replaced in 1636 the same manner as a tax for current operating expenses or 1637 permanent improvements levied under section 5705.19 of the 1638 H.
B.
No.
28 Page 57 As Passed by the House Revised Code.
(A) The question of decrease of an 1642 increased rate of levy approved for a continuing period of time 1643 H.
(A) The question of decrease of an 1642 increased rate of levy approved for a continuing period of time 1643 by the voters of a subdivision or, in the case of a qualifying 1644 library levy, the voters of the library district or association 1645 library district, may be initiated by the filing of a petition 1646 with the board of elections of the proper county not less than 1647 ninety days before the general election in any year requesting 1648 that an election be held on such question.
B.
No.
28 Page 57 As Reported by the House Ways and Means Committee by the voters of a subdivision or, in the case of a qualifying 1644 library levy, the voters of the library district or association 1645 library district, may be initiated by the filing of a petition 1646 with the board of elections of the proper county not less than 1647 ninety days before the general election in any year requesting 1648 that an election be held on such question.
1661 (1) Request that the county auditor certify to the board, 1662 in the same manner as required for a tax levy under section 1663 5705.03 of the Revised Code, an estimate of the levy's annual 1664 collections and the levy's estimated effective rate in both the 1665 last year before the proposed decrease and the first year that 1666 the decrease applies, stated in dollars, rounded to the nearest 1667 dollar, for each one hundred thousand dollars of the county 1668 auditor's appraised value.
1661 (1) Request that the county auditor certify to the board, 1662 in the same manner as required for a tax levy under section 1663 5705.03 of the Revised Code, an estimate of the levy's annual 1664 collections and the levy's estimated effective rate in both the 1665 last year before the proposed decrease and the first year that 1666 the decrease applies, stated in dollars, rounded to the nearest 1667 dollar, for each one hundred thousand dollars of the county 1668 H.
Estimated effective rates shall be 1669 calculated using the tax list for the current year, and if this 1670 is not determined, the estimated amount submitted by the auditor 1671 to the county budget commission.
If the subdivision, library 1672 district, or association library district is located in more 1673 than one county, the county auditor shall obtain from the county 1674 H.
28 Page 58 As Reported by the House Ways and Means Committee auditor of each other county in which the subdivision or 1675 district is located the tax valuation applicable to the portion 1676 of the subdivision or district in that county.
28 Page 58 As Passed by the House auditor's appraised value.
Estimated effective rates shall be 1669 calculated using the tax list for the current year, and if this 1670 is not determined, the estimated amount submitted by the auditor 1671 to the county budget commission.
If the subdivision, library 1672 district, or association library district is located in more 1673 than one county, the county auditor shall obtain from the county 1674 auditor of each other county in which the subdivision or 1675 district is located the tax valuation applicable to the portion 1676 of the subdivision or district in that county.
The notice shall state the purpose, the 1694 levy's estimated annual collections, the amount of the proposed 1695 decrease in rate, expressed in mills for each one dollar of 1696 taxable value, the estimated effective rate of the levy in the 1697 year before the proposed decrease and the first year that the 1698 decrease applies, both expressed in dollars for each one hundred 1699 thousand dollars of the county auditor's appraised value, and 1700 the time and place of the election.
The notice shall state the purpose, the 1694 levy's estimated annual collections, the amount of the proposed 1695 decrease in rate, expressed in mills for each one dollar of 1696 taxable value, the estimated effective rate of the levy in the 1697 year before the proposed decrease and the first year that the 1698 H.
The form of the ballot cast 1701 at such election shall be prescribed by the secretary of state 1702 but must include all information required to be included in the 1703 notice.
The question covered by the petition shall be submitted 1704 H.
28 Page 59 As Reported by the House Ways and Means Committee as a separate proposition but it may be printed on the same 1705 ballot with any other propositions submitted at the same 1706 election other than the election of officers.
28 Page 59 As Passed by the House decrease applies, both expressed in dollars for each one hundred 1699 thousand dollars of the county auditor's appraised value, and 1700 the time and place of the election.
The form of the ballot cast 1701 at such election shall be prescribed by the secretary of state 1702 but must include all information required to be included in the 1703 notice.
The question covered by the petition shall be submitted 1704 as a separate proposition but it may be printed on the same 1705 ballot with any other propositions submitted at the same 1706 election other than the election of officers.
1720 In the case of a levy for the current expenses of a 1721 qualifying school district and of partnering community schools 1722 imposed under section 5705.192, as it existed before the 1723 effective date of this amendment, division (B) of section 1724 5705.21, division (C) of section 5705.212, or division (J) of 1725 section 5705.218 of the Revised Code for a continuing period of 1726 time, the rate allocated to the school district and to 1727 partnering community schools shall each be decreased by a number 1728 of mills per dollar that is proportionate to the decrease in the 1729 rate of the levy in proportion to the rate at which the levy was 1730 imposed before the decrease.
1720 In the case of a levy for the current expenses of a 1721 qualifying school district and of partnering community schools 1722 imposed under section 5705.192, as it existed before the 1723 effective date of this amendment, division (B) of section 1724 5705.21, division (C) of section 5705.212, or division (J) of 1725 section 5705.218 of the Revised Code for a continuing period of 1726 time, the rate allocated to the school district and to 1727 partnering community schools shall each be decreased by a number 1728 of mills per dollar that is proportionate to the decrease in the 1729 H.
1731 Sec.
5705.412.
(A) As used in this section, "qualifying 1732 contract" means any agreement for the expenditure of money under 1733 which aggregate payments from the funds included in the school 1734 district's five-year forecast under section 5705.391 of the 1735 H.
28 Page 60 As Reported by the House Ways and Means Committee Revised Code will exceed the lesser of the following amounts:
28 Page 60 As Passed by the House rate of the levy in proportion to the rate at which the levy was 1730 imposed before the decrease.
1731 Sec.
5705.412.
(A) As used in this section, "qualifying 1732 contract" means any agreement for the expenditure of money under 1733 which aggregate payments from the funds included in the school 1734 district's five-year forecast under section 5705.391 of the 1735 Revised Code will exceed the lesser of the following amounts:
1756 (a) A certificate attached to an appropriation measure 1757 under this section shall cover only the fiscal year in which the 1758 appropriation measure is effective and shall not consider the 1759 renewal or replacement of an existing levy as the authority to 1760 levy taxes that are subject to appropriation in the current 1761 fiscal year unless the renewal or replacement levy has been 1762 approved by the electors and is subject to appropriation in the 1763 current fiscal year.
1756 (a) A certificate attached to an appropriation measure 1757 under this section shall cover only the fiscal year in which the 1758 H.
1764 H.
28 Page 61 As Reported by the House Ways and Means Committee (b) A certificate attached, in accordance with this 1765 section, to any qualifying contract shall cover the term of the 1766 contract.
28 Page 61 As Passed by the House appropriation measure is effective and shall not consider the 1759 renewal or replacement of an existing levy as the authority to 1760 levy taxes that are subject to appropriation in the current 1761 fiscal year unless the renewal or replacement levy has been 1762 approved by the electors and is subject to appropriation in the 1763 current fiscal year.
1764 (b) A certificate attached, in accordance with this 1765 section, to any qualifying contract shall cover the term of the 1766 contract.
1785 (2) In lieu of the certificate required under division (B) 1786 of this section, an alternative certificate stating the 1787 following may be attached:
1785 (2) In lieu of the certificate required under division (B) 1786 of this section, an alternative certificate stating the 1787 H.
1788 (a) The contract is a multi-year contract for materials, 1789 equipment, or nonpayroll services essential to the education 1790 program of the district;
1791 (b) The multi-year contract demonstrates savings over the 1792 duration of the contract as compared to costs that otherwise 1793 H.
28 Page 62 As Reported by the House Ways and Means Committee would have been demonstrated in a single year contract, and the 1794 terms will allow the district to reduce the deficit it is 1795 currently facing in future years as demonstrated in its five- 1796 year forecast adopted in accordance with section 5705.391 of the 1797 Revised Code.
28 Page 62 As Passed by the House following may be attached:
1788 (a) The contract is a multi-year contract for materials, 1789 equipment, or nonpayroll services essential to the education 1790 program of the district;
1791 (b) The multi-year contract demonstrates savings over the 1792 duration of the contract as compared to costs that otherwise 1793 would have been demonstrated in a single year contract, and the 1794 terms will allow the district to reduce the deficit it is 1795 currently facing in future years as demonstrated in its five- 1796 year forecast adopted in accordance with section 5705.391 of the 1797 Revised Code.
1809 (D) The department of education and workforce and the 1810 auditor of state jointly shall adopt rules governing the methods 1811 by which treasurers, presidents of boards of education, 1812 superintendents, and members of financial planning and 1813 supervision commissions shall estimate revenue and determine 1814 whether such revenue is sufficient to provide necessary 1815 operating revenue for the purpose of making certifications 1816 required by this section.
1809 (D) The department of education and workforce and the 1810 auditor of state jointly shall adopt rules governing the methods 1811 by which treasurers, presidents of boards of education, 1812 superintendents, and members of financial planning and 1813 supervision commissions shall estimate revenue and determine 1814 whether such revenue is sufficient to provide necessary 1815 operating revenue for the purpose of making certifications 1816 H.
1817 (E) The auditor of state shall be responsible for 1818 determining whether school districts are in compliance with this 1819 section.
At the time a school district is audited pursuant to 1820 section 117.11 of the Revised Code, the auditor of state shall 1821 review each certificate issued under this section since the 1822 district's last audit, and the appropriation measure, contract, 1823 H.
28 Page 63 As Reported by the House Ways and Means Committee or wage and salary schedule to which such certificate was 1824 attached.
28 Page 63 As Passed by the House required by this section.
1817 (E) The auditor of state shall be responsible for 1818 determining whether school districts are in compliance with this 1819 section.
At the time a school district is audited pursuant to 1820 section 117.11 of the Revised Code, the auditor of state shall 1821 review each certificate issued under this section since the 1822 district's last audit, and the appropriation measure, contract, 1823 or wage and salary schedule to which such certificate was 1824 attached.
1846 (G) Any officer, employee, or other person who expends or 1847 authorizes the expenditure of any public funds or authorizes or 1848 executes any contract or schedule contrary to this section, 1849 expends or authorizes the expenditure of any public funds on the 1850 void contract or schedule, or issues a certificate under this 1851 section which contains any false statements is liable to the 1852 school district for the full amount paid from the district's 1853 funds on the contract or schedule.
1846 H.
The officer, employee, or 1854 H.
28 Page 64 As Reported by the House Ways and Means Committee other person is jointly and severally liable in person and upon 1855 any official bond that the officer, employee, or other person 1856 has given to the school district to the extent of any payments 1857 on the void claim, not to exceed ten thousand dollars.
28 Page 64 As Passed by the House (G) Any officer, employee, or other person who expends or 1847 authorizes the expenditure of any public funds or authorizes or 1848 executes any contract or schedule contrary to this section, 1849 expends or authorizes the expenditure of any public funds on the 1850 void contract or schedule, or issues a certificate under this 1851 section which contains any false statements is liable to the 1852 school district for the full amount paid from the district's 1853 funds on the contract or schedule.
The officer, employee, or 1854 other person is jointly and severally liable in person and upon 1855 any official bond that the officer, employee, or other person 1856 has given to the school district to the extent of any payments 1857 on the void claim, not to exceed ten thousand dollars.
If the 1874 prosecuting attorney, city director of law, or other chief law 1875 officer of the district fails, upon the written request of any 1876 taxpayer, to institute action for the enforcement of the 1877 liability, the attorney general, or the taxpayer in the 1878 taxpayer's own name, may institute the action on behalf of the 1879 subdivision.
If the 1874 prosecuting attorney, city director of law, or other chief law 1875 officer of the district fails, upon the written request of any 1876 taxpayer, to institute action for the enforcement of the 1877 liability, the attorney general, or the taxpayer in the 1878 H.
1880 (H) This section does not require the attachment of an 1881 additional certificate beyond that required by section 5705.41 1882 of the Revised Code for current payrolls of, or contracts of 1883 employment with, any employees or officers of the school 1884 district.
1885 H.
28 Page 65 As Reported by the House Ways and Means Committee This section does not require the attachment of a 1886 certificate to a temporary appropriation measure if all of the 1887 following apply:
28 Page 65 As Passed by the House taxpayer's own name, may institute the action on behalf of the 1879 subdivision.
1880 (H) This section does not require the attachment of an 1881 additional certificate beyond that required by section 5705.41 1882 of the Revised Code for current payrolls of, or contracts of 1883 employment with, any employees or officers of the school 1884 district.
1885 This section does not require the attachment of a 1886 certificate to a temporary appropriation measure if all of the 1887 following apply:
(A) The amendment by this act of section 1905 1545.21 of the Revised Code applies to elections held on or 1906 after October 1, 2025.
(A) The amendment by this act of section 1905 1545.21 of the Revised Code applies to elections held on or 1906 H.
1907 (B) As used in this division, "former section 5705.192 of 1908 the Revised Code" means section 5705.192 of the Revised Code as 1909 it existed before the effective date of its repeal by this act.
1910 If a taxing authority, as defined in former section 1911 5705.192 of the Revised Code, acts under that section prior to 1912 its repeal by this act to replace an existing levy and submit 1913 H.
28 Page 66 As Reported by the House Ways and Means Committee the question to electors at an election held before October 1, 1914 2025, then a board of elections shall proceed to submit that 1915 question in accordance with that former section, notwithstanding 1916 the effective date of its repeal by this act.
28 Page 66 As Passed by the House after October 1, 2025.
1907 (B) As used in this division, "former section 5705.192 of 1908 the Revised Code" means section 5705.192 of the Revised Code as 1909 it existed before the effective date of its repeal by this act.
1910 If a taxing authority, as defined in former section 1911 5705.192 of the Revised Code, acts under that section prior to 1912 its repeal by this act to replace an existing levy and submit 1913 the question to electors at an election held before October 1, 1914 2025, then a board of elections shall proceed to submit that 1915 question in accordance with that former section, notwithstanding 1916 the effective date of its repeal by this act.
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Action History

  1. As Passed by the House

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 132 not signed on · 29 voted No

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.

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 62 Yea · 30 Nay
Party YeaNayPresentNot Voting
Republican 59100
Democratic 22800
Unaffiliated 1100
Total 623000
% of votes cast 67%33%0%0%
How each member voted (92)
Member Party Vote
Don Jones — Yea
Sedrick Denson — Nay
Anita Somani Democratic Nay
Beryl Brown Piccolantonio Democratic Nay
Bride Rose Sweeney Democratic Yea
Cecil Thomas Democratic Nay
Chris Glassburn Democratic Yea
Christine Cockley Democratic Nay
Crystal Lett Democratic Nay
Dani Isaacsohn Democratic Nay
Daniel P. Troy Democratic Nay
Darnell T. Brewer Democratic Nay
Derrick Hall Democratic Nay
Desiree Tims Democratic Nay
Dontavius L. Jarrells Democratic Nay
Elgin Rogers, Jr. Democratic Nay
Eric Synenberg Democratic Nay
Erika White Democratic Nay
Joseph A. Miller, III Democratic Nay
Juanita O. Brent Democratic Nay
Karen Brownlee Democratic Nay
Latyna M. Humphrey Democratic Nay
Mark Sigrist Democratic Nay
Meredith R. Lawson-Rowe Democratic Nay
Michele Grim Democratic Nay
Munira Abdullahi Democratic Nay
Phillip M. Robinson, Jr. Democratic Nay
Rachel B. Baker Democratic Nay
Sean P. Brennan Democratic Nay
Terrence Upchurch Democratic Nay
Tristan Rader Democratic Nay
Veronica R. Sims Democratic Nay
Adam C. Bird Republican Yea
Adam Holmes Republican Yea
Adam Mathews Republican Yea
Andrea White Republican Yea
Angela N. King Republican Yea
Bernard Willis 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
Diane Mullins Republican Yea
Gary Click Republican Yea
Gayle Manning Republican Nay
Haraz N. Ghanbari Republican Yea
Heidi Workman Republican Yea
Jack K. Daniels Republican Yea
James M. Hoops Republican Yea
Jason Stephens Republican Yea
Jean Schmidt Republican Yea
Jennifer Gross Republican Yea
Jim Thomas Republican Yea
Jodi Salvo Republican Yea
Johnathan Newman Republican Yea
Josh Williams 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
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 7 Yea · 4 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democratic 0400
Total 7400
% of votes cast 64%36%0%0%
How each member voted (11)
Member Party Vote
Daniel P. Troy Democratic Nay
Derrick Hall Democratic Nay
Elgin Rogers, Jr. Democratic Nay
Mark Sigrist Democratic Nay
Beth Lear Republican Yea
Bill Roemer Republican Yea
David Thomas Republican Yea
Gary Click Republican Yea
Nick Santucci Republican Yea
Steve Demetriou Republican Yea
Tracy M. Richardson Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does HB 28 do?
To amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.
Who sponsors HB 28?
HB 28 is sponsored by Adam Mathews (Republican) and Thomas Hall (Republican).
What is the current status of HB 28?
This bill has passed the House. Introduced January 28, 2025. It now moves to the second chamber.
Where can I track HB 28?
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