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 implications of HB 28 on state laws revolve around the alteration of existing tax structures, specifically in how school funding and community development projects are financed. It proposes a shift from automatic tax renewal processes to a framework requiring explicit voter consent for tax levies, which could result in increased fiscal challenges for schools if voters do not approve new funding measures. This amendment might necessitate more proactive engagement between school boards and their communities to ensure that financial needs are clearly communicated and justified to voters, fostering greater accountability in financial management.

Summary

House Bill 28 aims to amend various sections of the Ohio Revised Code to eliminate the authority to levy replacement property tax levies. The bill seeks to streamline tax collection and allocation processes, particularly in relation to funding for schools and joint-county districts. Its provisions are expected to have a significant impact on the way property taxes are assessed and renewed, placing a greater emphasis on voter approval for new levies as opposed to automatic replacement of existing ones. This legislative change is particularly pertinent in the context of community school funding and managing school district finances under the potential of fiscal instability.

Sentiment

General sentiment surrounding HB 28 appears mixed. Proponents argue that it represents a necessary step towards fiscal responsibility and a more democratic approach to tax levies, emphasizing the importance of community involvement in budgeting decisions. However, opponents express concern that removing the replacement tax levy authority could destabilize funding for critical services, particularly education. The debate reflects a broader conversation about the roles of state governance versus local autonomy in financial matters.

Contention

Notable points of contention include the potential disruption in funding continuity for schools and community projects, especially during times of economic uncertainty when voters may be hesitant to approve new tax measures. Critics argue that the bill could exacerbate financial difficulties for districts struggling to maintain services, while supporters believe it enhances transparency and accountability in the financial decision-making process at the local level.

Companion Bills

No companion bills found.

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