Eliminate the authority to levy replacement property tax levies
Legislative Analysis Report Eliminate the authority to levy replacement property tax levies
1. Primary Purpose of the Bill
This bill intends to eliminate the authority of local governments, school districts, and other public districts in Ohio to propose replacement property tax levies to voters. By repealing the law that allows replacement levies, the bill requires taxing authorities to use other tax options, such as renewals or new additional levies, when seeking voter approval for property taxes.
TaxationGovernment FinanceLocal Government
2. Changes to Existing Law
ORC Sec. 5705.192 Repeals this section entirely, removing the legal authority for taxing districts to propose replacement property tax levies.
ORC Sec. 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, 5705.412 Amends these sections to remove all references, ballot language requirements, and calculations related to replacement property tax levies.
3. Key Information for Citizens
🗳️ What You Need to Know
- Local governments, school districts, and park districts will no longer be allowed to ask voters to approve 'replacement' property tax levies starting October 1, 2025.
- Replacement levies currently allow districts to reset an existing tax rate to current property values. Without them, districts must rely on 'renewal' levies (which keep taxes at older valuation levels) or propose brand-new 'additional' levies.
- Any replacement levy proposed and put on the ballot before October 1, 2025, will still be allowed to go before voters.
4. Entities Affected
- Local governments (counties, townships, and municipalities)
- School districts and joint vocational school districts
- Community college districts
- Park districts
- Ohio property owners and taxpayers
5. Regulatory Impact & Enforcement
Agency Authority: Not applicable
Penalties & Mandates: Not applicable
Implementation Timeline: The ban on replacement levies applies to all elections held on or after October 1, 2025. Replacement levies filed and voted on before October 1, 2025, are still permitted.
6. Estimated Fiscal Impact
State Revenue Impact
Not applicable
Local Government Impact
Local governments, school districts, and other public entities may see a reduction in future potential property tax revenue growth because they can no longer use replacement levies to reset tax collections to current property values.
Implementation Costs
Not applicable
Net Annual Fiscal Effect
Not applicable
Policy doesn’t happen in a vacuum. Meet the representatives and senators who introduced this bill and are pushing it through the chamber. Click on any sponsor to see their district, party affiliation, and what other legislation they’ve championed this session.
Primary Sponsors
Thomas Hall
District
46
Chamber
House of Representatives
Party
Republican
Adam Mathews
District
56
Chamber
House of Representatives
Party
Republican
Co-Sponsors
Related Topics
To make your research more efficient, this bill has been assigned to one or more Topics. These custom labels group related legislation together, ensuring you can find all of the bills related to a specific topic, regardless of which committee they are in.
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Education
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Elections & Voting
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Taxation & Finance
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Criminal Justice
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Healthcare
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Environment
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Business & Commerce
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Local Government
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Most legislative decisions are made in committee rooms, not on the chamber floor. Here, you can track which committees have been assigned to review, amend, or report on this bill. Stay informed on where the bill is currently being debated and which chairpersons hold the power to move it forward.
Status Changes
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Governor |
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Referred to committee
Feb 05 2025
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Referred to committee
Mar 26 2025
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Documents
Access the primary source. This section hosts the full, unedited text of the legislation alongside every official document produced during its journey. From the initial draft to the final enrolled version, you can review the exact language being proposed for state law.
