Ohio 2025-2026 Regular Session

Ohio House Bill HB28

Introduced
1/28/25  
Engrossed
3/19/25  

Caption

Eliminate the authority to levy replacement property tax levies

Impact

The direct impact of this legislation on state laws would be significant, as it reallocates the power to impose tax levies away from local authorities. This can alter the financial dynamics for many local governments, particularly school districts that depend on property tax revenues for operational funding. The elimination of replacement levies may lead to a reduction in local tax revenue, prompting authorities to explore alternative funding options or adjust their budgets accordingly. Moreover, it establishes a precedent where the state dictates tax collection methodologies, which may lead to concerns about local autonomy and governance.

Summary

House Bill 28 seeks to amend various sections of the Revised Code to eliminate the authority for local governments in Ohio to levy replacement property tax levies. The bill is designed to simplify tax structures and provide a consistent approach to tax levies across the state. By repealing the authority to levy these replacement taxes, the bill aims to enhance fiscal responsibility among local governments and school districts, potentially leading to a more streamlined budget process for managing properties and funding public services.

Sentiment

The sentiment around HB 28 appears to be mixed, with proponents advocating for a more uniform tax system that minimizes local government complexities, while opponents express concerns about the potential negative repercussions for local services and governance. Supporters argue that the bill could lead to better financial management and allocation of resources, potentially benefiting taxpayers by reducing inefficiencies. Conversely, critics warn that the bill could undermine local control over taxation and diminish the ability of communities to adequately fund their essential services.

Contention

Notable points of contention surrounding HB 28 include debates over local control versus state authority. Advocates for the bill emphasize the need for a standardized approach to taxation that prevents inconsistencies and special interests from influencing local tax policies. On the other hand, local officials and community advocates argue that this bill effectively removes their ability to respond to unique local needs and dynamics, placing a heavy reliance on state-level decisions that may not reflect the requirements of individual communities. The discussion highlights a complex tension between the desire for fiscal efficiency and the principles of local governance.

Companion Bills

No companion bills found.

Similar Bills

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OH HB309

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IN HB1328

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