Ohio House Bill HB28 Comm Sub / Bill

                    As Reported by the House Ways and Means Committee
136th General Assembly
Regular Session	H. B. No. 28
2025-2026
Representatives Mathews, A., Hall, T.
Cosponsors: Representatives Williams, Gross, Fischer, Johnson, Teska, King, 
Thomas, D., Dean, John, Workman, Roemer, Click, Demetriou
A B I L L
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. 
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That 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 of the 
Revised Code be amended to read as follows:
Sec. 319.301. (A) The reductions required by division (D) 
of this section do not apply to any of the following: 
(1) Taxes levied at whatever rate is required to produce a 
specified amount of tax money, including a tax levied under 
section 5705.199 or 5748.09 of the Revised Code, or an amount to 
pay debt charges; 
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(2) Taxes levied within the one per cent limitation 
imposed by Section 2 of Article XII, Ohio Constitution; 
(3) Taxes provided for by the charter of a municipal 
corporation. 
(B) As used in this section: 
(1) "Real property" includes real property owned by a 
railroad. 
(2) "Carryover property" means all real property on the 
current year's tax list except: 
(a) Land and improvements that were not taxed by the 
district in both the preceding year and the current year; 
(b) Land and improvements that were not in the same class 
in both the preceding year and the current year. 
(3) "Effective tax rate" means with respect to each class 
of property: 
(a) The sum of the total taxes that would have been 
charged and payable for current expenses against real property 
in that class if each of the district's taxes were reduced for 
the current year under division (D)(1) of this section without 
regard to the application of division (E)(3) of this section 
divided by 
(b) The taxable value of all real property in that class. 
(4) "Taxes charged and payable" means the taxes charged 
and payable prior to any reduction required by section 319.302 
of the Revised Code. 
(C) The tax commissioner shall make the determinations 
required by this section each year, without regard to whether a 
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taxing district has territory in a county to which section 
5715.24 of the Revised Code applies for that year. Separate 
determinations shall be made for each of the two classes 
established pursuant to section 5713.041 of the Revised Code. 
(D) With respect to each tax authorized to be levied by 
each taxing district, the tax commissioner, annually, shall do 
both of the following: 
(1) Determine by what percentage, if any, the sums levied 
by such tax against the carryover property in each class would 
have to be reduced for the tax to levy the same number of 
dollars against such property in that class in the current year 
as were charged against such property by such tax in the 
preceding year subsequent to the reduction made under this 
section but before the reduction made under section 319.302 of 
the Revised Code. In the case of a tax levied for the first time 
that is not a renewal of an existing tax, the commissioner shall 
determine by what percentage the sums that would otherwise be 
levied by such tax against carryover property in each class 
would have to be reduced to equal the amount that would have 
been levied if the full rate thereof had been imposed against 
the total taxable value of such property in the preceding tax 
year. A tax or portion of a tax that is designated a replacement 
levy under section 5705.192 of the Revised Code is not a renewal 
of an existing tax for purposes of this division. 
(2) Certify each percentage determined in division (D)(1) 
of this section, as adjusted under division (E) of this section, 
and the class of property to which that percentage applies to 
the auditor of each county in which the district has territory. 
The auditor, after complying with section 319.30 of the Revised 
Code, shall reduce the sum to be levied by such tax against each 
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parcel of real property in the district by the percentage so 
certified for its class. Certification shall be made by the 
first day of September except in the case of a tax levied for 
the first time, in which case certification shall be made within 
fifteen days of the date the county auditor submits the 
information necessary to make the required determination. 
(E)(1) As used in division (E)(2) of this section, "pre-
1982 joint vocational taxes" means, with respect to a class of 
property, the difference between the following amounts: 
(a) The taxes charged and payable in tax year 1981 against 
the property in that class for the current expenses of the joint 
vocational school district of which the school district is a 
part after making all reductions under this section; 
(b) Two-tenths of one per cent of the taxable value of all 
real property in that class. 
If the amount in division (E)(1)(b) of this section 
exceeds the amount in division (E)(1)(a) of this section, the 
pre-1982 joint vocational taxes shall be zero. 
As used in divisions (E)(2) and (3) of this section, 
"taxes charged and payable" has the same meaning as in division 
(B)(4) of this section and excludes any tax charged and payable 
in 1985 or thereafter under sections 5705.194 to 5705.197 or 
section 5705.199, 5705.213, 5705.219, or 5748.09 of the Revised 
Code. 
(2) If in the case of a school district other than a joint 
vocational or cooperative education school district any 
percentage required to be used in division (D)(2) of this 
section for either class of property could cause the total taxes 
charged and payable for current expenses to be less than two per 
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cent of the taxable value of all real property in that class 
that is subject to taxation by the district, the commissioner 
shall determine what percentages would cause the district's 
total taxes charged and payable for current expenses against 
that class, after all reductions that would otherwise be made 
under this section, to equal, when combined with the pre-1982 
joint vocational taxes against that class, the lesser of the 
following: 
(a) The sum of the rates at which those taxes are 
authorized to be levied; 
(b) Two per cent of the taxable value of the property in 
that class. The auditor shall use such percentages in making the 
reduction required by this section for that class. 
(3) If in the case of a joint vocational school district 
any percentage required to be used in division (D)(2) of this 
section for either class of property could cause the total taxes 
charged and payable for current expenses for that class to be 
less than two-tenths of one per cent of the taxable value of 
that class, the commissioner shall determine what percentages 
would cause the district's total taxes charged and payable for 
current expenses for that class, after all reductions that would 
otherwise be made under this section, to equal that amount. The 
auditor shall use such percentages in making the reductions 
required by this section for that class. 
(F) No reduction shall be made under this section in the 
rate at which any tax is levied. 
(G) The commissioner may order a county auditor to furnish 
any information the commissioner needs to make the 
determinations required under division (D) or (E) of this 
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section, and the auditor shall supply the information in the 
form and by the date specified in the order. If the auditor 
fails to comply with an order issued under this division, except 
for good cause as determined by the commissioner, the 
commissioner shall withhold from such county or taxing district 
therein fifty per cent of state revenues to local governments 
pursuant to section 5747.50 of the Revised Code or shall direct 
the department of education and workforce to withhold therefrom 
fifty per cent of state revenues to school districts pursuant to 
Chapter 3317. of the Revised Code. The commissioner shall 
withhold the distribution of such revenues until the county 
auditor has complied with this division, and the department 
shall withhold the distribution of such revenues until the 
commissioner has notified the department that the county auditor 
has complied with this division. 
(H) If the commissioner is unable to certify a tax 
reduction factor for either class of property in a taxing 
district located in more than one county by the last day of 
November because information required under division (G) of this 
section is unavailable, the commissioner may compute and certify 
an estimated tax reduction factor for that district for that 
class. The estimated factor shall be based upon an estimate of 
the unavailable information. Upon receipt of the actual 
information for a taxing district that received an estimated tax 
reduction factor, the commissioner shall compute the actual tax 
reduction factor and use that factor to compute the taxes that 
should have been charged and payable against each parcel of 
property for the year for which the estimated reduction factor 
was used. The amount by which the estimated factor resulted in 
an overpayment or underpayment in taxes on any parcel shall be 
added to or subtracted from the amount due on that parcel in the 
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ensuing tax year. 
A percentage or a tax reduction factor determined or 
computed by the commissioner under this section shall be used 
solely for the purpose of reducing the sums to be levied by the 
tax to which it applies for the year for which it was determined 
or computed. It shall not be used in making any tax computations 
for any ensuing tax year. 
(I) In making the determinations under division (D)(1) of 
this section, the tax commissioner shall take account of changes 
in the taxable value of carryover property resulting from 
complaints filed under section 5715.19 of the Revised Code for 
determinations made for the tax year in which such changes are 
reported to the commissioner. Such changes shall be reported to 
the commissioner on the first abstract of real property filed 
with the commissioner under section 5715.23 of the Revised Code 
following the date on which the complaint is finally determined 
by the board of revision or by a court or other authority with 
jurisdiction on appeal. The tax commissioner shall account for 
such changes in making the determinations only for the tax year 
in which the change in valuation is reported. Such a valuation 
change shall not be used to recompute the percentages determined 
under division (D)(1) of this section for any prior tax year.
Sec. 319.302. (A)(1) Real property that is not intended 
primarily for use in a business activity shall qualify for a 
partial exemption from real property taxation. For purposes of 
this partial exemption, "business activity" includes all uses of 
real property, except farming; leasing property for farming; 
occupying or holding property improved with single-family, two-
family, or three-family dwellings; leasing property improved 
with single-family, two-family, or three-family dwellings; or 
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holding vacant land that the county auditor determines will be 
used for farming or to develop single-family, two-family, or 
three-family dwellings. For purposes of this partial exemption, 
"farming" does not include land used for the commercial 
production of timber that is receiving the tax benefit under 
section 5713.23 or 5713.31 of the Revised Code and all 
improvements connected with such commercial production of 
timber. 
(2) Each year, the county auditor shall review each parcel 
of real property to determine whether it qualifies for the 
partial exemption provided for by this section as of the first 
day of January of the current tax year. 
(B) After complying with section 319.301 of the Revised 
Code, the county auditor shall reduce the remaining sums to be 
levied by qualifying levies against each parcel of real property 
that is listed on the general tax list and duplicate of real and 
public utility property for the current tax year and that 
qualifies for partial exemption under division (A) of this 
section, and against each manufactured and mobile home that is 
taxed pursuant to division (D)(2) of section 4503.06 of the 
Revised Code and that is on the manufactured home tax list for 
the current tax year, by ten per cent, to provide a partial 
exemption for that parcel or home. For the purposes of this 
division: 
(1) "Qualifying levy" means a levy approved at an election 
held before September 29, 2013; a levy within the ten-mill 
limitation; a levy provided for by the charter of a municipal 
corporation that was levied on the tax list for tax year 2013; a 
subsequent renewal of any such levy; or a subsequent substitute 
for such a levy under section 5705.199 of the Revised Code. 
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As Reported by the House Ways and Means Committee
(2) "Qualifying levy" does not include any replacement 
imposed under section 5705.192 of the Revised Code , as it 
existed before the effective date of this amendment, of any levy 
described in division (B)(1) of this section. 
(C) Except as otherwise provided in sections 323.152, 
323.158, 323.16, 505.06, and 715.263 of the Revised Code, the 
amount of the taxes remaining after any such reduction shall be 
the real and public utility property taxes charged and payable 
on each parcel of real property, including property that does 
not qualify for partial exemption under division (A) of this 
section, and the manufactured home tax charged and payable on 
each manufactured or mobile home, and shall be the amounts 
certified to the county treasurer for collection. Upon receipt 
of the real and public utility property tax duplicate, the 
treasurer shall certify to the tax commissioner the total amount 
by which the real property taxes were reduced under this 
section, as shown on the duplicate. Such reduction shall not 
directly or indirectly affect the determination of the principal 
amount of notes that may be issued in anticipation of any tax 
levies or the amount of bonds or notes for any planned 
improvements. If after application of sections 5705.31 and 
5705.32 of the Revised Code and other applicable provisions of 
law, including divisions (F) and (I) of section 321.24 of the 
Revised Code, there would be insufficient funds for payment of 
debt charges on bonds or notes payable from taxes reduced by 
this section, the reduction of taxes provided for in this 
section shall be adjusted to the extent necessary to provide 
funds from such taxes. 
(D) The tax commissioner may adopt rules governing the 
administration of the partial exemption provided for by this 
section. 
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As Reported by the House Ways and Means Committee
(E) The determination of whether property qualifies for 
partial exemption under division (A) of this section is solely 
for the purpose of allowing the partial exemption under division 
(B) of this section. 
Sec. 523.06. If a merger agreement is entered into as 
required by section 523.04 of the Revised Code, this section 
does not apply. If a merger agreement is not entered into under 
section 523.04 of the Revised Code, the merger agreement shall 
contain all of the terms and conditions specified in this 
section. If a partial merger agreement is entered into under 
section 523.04 of the Revised Code, this section applies only to 
the extent any term or condition that is required by section 
523.04 of the Revised Code to be addressed in the merger 
agreement is not addressed therein. 
The terms and conditions of a merger agreement to which 
this section applies shall be as follows:
(A) All members of each board of township trustees shall 
serve as board members of the new township. At the first general 
election for township officers occurring not less than ninety 
days after a merger is approved, the electors of the new 
township shall elect three township trustees with staggered 
terms of office. The first terms of office following the 
election shall be modified to an even number of years not to 
exceed four to allow subsequent elections for the office to be 
held in the same year as other township officers.
(B) The township fiscal officer of the largest township, 
by population, shall be the township fiscal officer for the new 
township. At the first general election for township officers 
occurring not less than ninety days after the merger, the 
electors shall elect a township fiscal officer, whose first term 
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As Reported by the House Ways and Means Committee
of office shall be modified to an even number of years not to 
exceed four to allow subsequent elections for that office to be 
held in the same year as other township fiscal officers.
(C) Voted property tax levies shall remain in effect for 
the parcels of real property to which they applied prior to the 
merger, and the merger shall not affect the proceeds of a tax 
levy pledged for the retirement of any debt obligation. Upon 
expiration of a property tax levy, the levy may only be replaced 
or renewed by vote of the electors in the manner provided by 
law, to apply to real property within the boundaries of the new 
township. If the millage levied inside the ten-mill limitation 
of each township merged is different, the board of township 
trustees of the new township shall immediately equalize the 
millage for the entire new township.
(D) For purposes of the retirement of all debt obligations 
of each township merged, the township fiscal officer shall 
continue to track parcels of real property and the tax revenue 
generated on those parcels by the tax districts that were in 
place prior to the merger, and shall provide that information on 
an annual basis to the board of township trustees of the new 
township. Debt obligations that existed at the time of the 
merger shall be retired from the revenue generated from the 
parcels of real property that made up the township that incurred 
the debt before the merger.
(E)(1) With respect to any agreement entered into under 
Chapter 4117. of the Revised Code that covers any of the 
employees of the townships merged under this chapter, the state 
employment relations board, within one hundred twenty days after 
the date the merger is approved, shall designate the appropriate 
bargaining units for the employees of the new township in 
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accordance with section 4117.06 of the Revised Code. 
Notwithstanding the recognition procedures prescribed in section 
4117.05 and division (A) of section 4117.07 of the Revised Code, 
the board shall conduct a representation election with respect 
to each bargaining unit designated under this division in 
accordance with divisions (B) and (C) of section 4117.07 of the 
Revised Code. If an exclusive representative is selected through 
this election, the exclusive representative shall negotiate and 
enter into an agreement with the new township in accordance with 
Chapter 4117. of the Revised Code. Until the parties reach an 
agreement, any agreement in effect on the date of the merger 
shall apply to the employees that were in the bargaining unit 
that is covered by the agreement. An agreement in existence on 
the date of the merger is terminated on the effective date of an 
agreement negotiated under this division.
(2) If an exclusive representative is not selected, any 
agreement in effect on the date of the merger shall apply to the 
employees that were in the bargaining unit that is covered by 
the agreement and shall expire on its terms.
(3) Each agreement entered into under Chapter 4117. of the 
Revised Code on or after the effective date of this section 
September 29, 2011, involving a new township shall contain a 
provision regarding the designation of an exclusive 
representative and bargaining units for the new township as 
described in division (E) of this section. 
(4) In addition to the laws listed in division (A) of 
section 4117.10 of the Revised Code that prevail over 
conflicting agreements between employee organizations and public 
employers, division (E) of this section prevails over any 
conflicting provisions of agreements between employee 
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organizations and public employers that are entered into on or 
after the effective date of this section September 29, 2011, 
pursuant to Chapter 4117. of the Revised Code. 
(5) As used in division (E) of this section, "employee 
organization" and "exclusive representative" have the same 
meanings as in section 4117.01 of the Revised Code.
(F)(1) If the boundaries of the new township are not 
coextensive with a special purpose district, the new township 
shall remain in the existing special purpose district as a 
successor to the original township, unless the special purpose 
district is dissolved. The board of township trustees of the new 
township may place a question on the ballot at the next general 
election held after the merger to conform the boundaries, 
dissolve the special purpose district, or absorb the special 
purpose district into the new township on the terms specified in 
the resolution that places the question on the ballot for 
approval of the electors of the new township.
(2) As used in division (F) of this section, "special 
purpose district" means any geographic or political jurisdiction 
that is created under law by a township merged.
(G) Zoning codes that existed at the time of the merger 
shall remain in effect after the merger, and the townships that 
existed before the merger shall be treated as administrative 
districts within the new township for the purposes of zoning.
Sec. 1545.21. (A) The board of park commissioners, by 
resolution, may submit to the electors of the park district the 
question of levying taxes for the use of the district. The 
resolution shall declare the necessity of levying such taxes, 
shall specify the purpose for which such taxes shall be used, 
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the annual rate proposed, and the number of consecutive years 
the rate shall be levied. Such resolution shall be forthwith 
certified to the board of elections in each county in which any 
part of such district is located, not later than the ninetieth 
day before the day of the election, and the question of the levy 
of taxes as provided in such resolution shall be submitted to 
the electors of the district at a special election to be held on 
whichever of the following occurs first: 
(1) The day of the next general election; 
(2) The first Tuesday after the first Monday in May in any 
calendar year, except that if a presidential primary election is 
held in that calendar year, then the day of that election. 
A resolution to renew, renew and increase, or renew and 
decrease any existing levy shall not be placed on the ballot 
unless the question is submitted at the general election held 
during the last year the tax to be renewed may be extended on 
the tax list, or at any election described in division (A)(1) or 
(2) of this section in the ensuing year. Such a resolution may 
specify that the renewal, increase, or decrease of the existing 
levy shall be extended on the tax list for the tax year 
specified in the resolution, which may be the last year the 
existing levy may be extended on the list for the ensuing year. 
If the renewal, increase, or decrease is to be extended on the 
tax list for the last tax year the existing levy would otherwise 
be extended, the existing levy shall not be extended on the tax 
list for that last year unless the question of the renewal, 
increase, or decrease is not approved by a majority of electors 
voting on the question, in which case the existing levy shall be 
extended on the tax list for that last year. 
Except as otherwise prescribed in division (B) of this 
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section, the ballot shall set forth the purpose for which the 
taxes shall be levied, the levy's estimated annual collections, 
the annual rate of levy, expressed in mills for each dollar of 
taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value, and the number 
of years of such levy. If the tax is to be placed on the current 
tax list, the form of the ballot shall state that the tax will 
be levied in the current tax year and shall indicate the first 
calendar year the tax will be due. 
(B)(1) (B) If the resolution of the board of park 
commissioners provides that an existing levy will be renewed, 
increased, or decreased upon the passage of the ballot question, 
the form of the ballot shall be the same as prescribed for such 
levies in divisions (B) and (C) of section 5705.25 of the 
Revised Code. 
(2) If the resolution of the board of park commissioners 
provides that an existing levy will be canceled upon the passage 
of the new levy, the board shall request that the county 
auditor, in addition to the information the auditor is required 
to certify under section 5705.03 of the Revised Code, certify 
the estimated effective rate of the existing levy. In such an 
instance, the ballot must include a statement that: "an existing 
levy of ___ mills (stating the original levy millage) for each 
$1 of taxable value, which amounts to $___ (estimated effective 
rate) for each $100,000 of the county auditor's appraised value, 
having ___ years remaining, will be canceled and replaced upon 
the passage of this levy." In such case, the ballot may refer to 
the new levy as a "replacement levy" if the new millage does not 
exceed the original millage of the levy being canceled or as a 
"replacement and additional levy" if the new millage exceeds the 
original millage of the levy being canceled. 
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(C) If a majority of the electors voting upon the question 
of such levy vote in favor thereof, such taxes shall be levied 
and shall be in addition to the taxes authorized by section 
1545.20 of the Revised Code, and all other taxes authorized by 
law. The rate submitted to the electors at any one time shall 
not exceed two mills annually upon each dollar of taxable value 
unless the purpose of the levy includes providing operating 
revenues for one of Ohio's major metropolitan zoos, as defined 
in section 4503.74 of the Revised Code, in which case the rate 
shall not exceed three mills annually upon each dollar of 
taxable value. When a tax levy has been authorized as provided 
in this section or in section 1545.041 of the Revised Code, the 
board of park commissioners may issue bonds pursuant to section 
133.24 of the Revised Code in anticipation of the collection of 
such levy, provided that such bonds shall be issued only for the 
purpose of acquiring and improving lands. Such levy, when 
collected, shall be applied in payment of the bonds so issued 
and the interest thereon. The amount of bonds so issued and 
outstanding at any time shall not exceed one per cent of the 
total taxable value in such district. Such bonds shall bear 
interest at a rate not to exceed the rate determined as provided 
in section 9.95 of the Revised Code. 
(D) As used in this section, "the county auditor's 
appraised value" and "estimated effective rate" have the same 
meanings as in section 5705.01 of the Revised Code.
Sec. 3316.041. (A) Notwithstanding any provision of 
Chapter 133. or sections 3313.483 to 3313.4810 of the Revised 
Code, and subject to the approval of the director of education 
and workforce, a school district that is in a state of fiscal 
watch declared under section 3316.03 of the Revised Code may 
restructure or refinance loans obtained or in the process of 
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being obtained under section 3313.483 of the Revised Code if all 
of the following requirements are met: 
(1) The operating deficit certified for the school 
district for the current or preceding fiscal year under section 
3313.483 of the Revised Code exceeds fifteen per cent of the 
district's general revenue fund for the fiscal year preceding 
the year for which the certification of the operating deficit is 
made. 
(2) The school district voters have, during the period of 
the fiscal watch, approved the levy of a tax under section 
718.09, 718.10, 5705.194, 5705.21, 5748.02, or 5748.09 of the 
Revised Code that is not a renewal or replacement levy, or a 
levy under section 5705.199 of the Revised Code, and that will 
provide new operating revenue. 
(3) The board of education of the school district has 
adopted or amended the financial plan required by section 
3316.04 of the Revised Code to reflect the restructured or 
refinanced loans, and sets forth the means by which the district 
will bring projected operating revenues and expenditures, and 
projected debt service obligations, into balance for the life of 
any such loan. 
(B) Subject to the approval of the director, the school 
district may issue securities to evidence the restructuring or 
refinancing authorized by this section. Such securities may 
extend the original period for repayment not to exceed ten 
years, and may alter the frequency and amount of repayments, 
interest or other financing charges, and other terms or 
agreements under which the loans were originally contracted, 
provided the loans received under sections 3313.483 of the 
Revised Code are repaid from funds the district would otherwise 
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receive under Chapter 3317. of the Revised Code, as required 
under division (E)(3) of section 3313.483 of the Revised Code. 
Securities issued for the purpose of restructuring or 
refinancing under this section shall be repaid in equal payments 
and at equal intervals over the term of the debt and are not 
eligible to be included in any subsequent proposal to 
restructure or refinance. 
(C) Unless the district is declared to be in a state of 
fiscal emergency under division (D) of section 3316.04 of the 
Revised Code, a school district shall remain in a state of 
fiscal watch for the duration of the repayment period of any 
loan restructured or refinanced under this section. 
Sec. 3316.06. (A) Within one hundred twenty days after the 
first meeting of a school district financial planning and 
supervision commission, the commission shall adopt a financial 
recovery plan regarding the school district for which the 
commission was created. During the formulation of the plan, the 
commission shall seek appropriate input from the school district 
board and from the community. This plan shall contain the 
following: 
(1) Actions to be taken to: 
(a) Eliminate all fiscal emergency conditions declared to 
exist pursuant to division (B) of section 3316.03 of the Revised 
Code; 
(b) Satisfy any judgments, past-due accounts payable, and 
all past-due and payable payroll and fringe benefits; 
(c) Eliminate the deficits in all deficit funds, except 
that any prior year deficits in the capital and maintenance fund 
established pursuant to section 3315.18 of the Revised Code 
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shall be forgiven; 
(d) Restore to special funds any moneys from such funds 
that were used for purposes not within the purposes of such 
funds, or borrowed from such funds by the purchase of debt 
obligations of the school district with the moneys of such 
funds, or missing from the special funds and not accounted for, 
if any; 
(e) Balance the budget, avoid future deficits in any 
funds, and maintain on a current basis payments of payroll, 
fringe benefits, and all accounts; 
(f) Avoid any fiscal emergency condition in the future; 
(g) Restore the ability of the school district to market 
long-term general obligation bonds under provisions of law 
applicable to school districts generally. 
(2) The management structure that will enable the school 
district to take the actions enumerated in division (A)(1) of 
this section. The plan shall specify the level of fiscal and 
management control that the commission will exercise within the 
school district during the period of fiscal emergency, and shall 
enumerate respectively, the powers and duties of the commission 
and the powers and duties of the school board during that 
period. The commission may elect to assume any of the powers and 
duties of the school board it considers necessary, including all 
powers related to personnel, curriculum, and legal issues in 
order to successfully implement the actions described in 
division (A)(1) of this section. 
(3) The target dates for the commencement, progress upon, 
and completion of the actions enumerated in division (A)(1) of 
this section and a reasonable period of time expected to be 
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required to implement the plan. The commission shall prepare a 
reasonable time schedule for progress toward and achievement of 
the requirements for the plan, and the plan shall be consistent 
with that time schedule. 
(4) The amount and purpose of any issue of debt 
obligations that will be issued, together with assurances that 
any such debt obligations that will be issued will not exceed 
debt limits supported by appropriate certifications by the 
fiscal officer of the school district and the county auditor. If 
the commission considers it necessary in order to maintain or 
improve educational opportunities of pupils in the school 
district, the plan may include a proposal to restructure or 
refinance outstanding debt obligations incurred by the board 
under section 3313.483 of the Revised Code contingent upon the 
approval, during the period of the fiscal emergency, by district 
voters of a tax levied under section 718.09, 718.10, 5705.194, 
5705.21, 5748.02, 5748.08, or 5748.09 of the Revised Code that 
is not a renewal or replacement levy, or a levy under section 
5705.199 of the Revised Code, and that will provide new 
operating revenue. Notwithstanding any provision of Chapter 133. 
or sections 3313.483 to 3313.4810 of the Revised Code, following 
the required approval of the district voters and with the 
approval of the commission, the school district may issue 
securities to evidence the restructuring or refinancing. Those 
securities may extend the original period for repayment, not to 
exceed ten years, and may alter the frequency and amount of 
repayments, interest or other financing charges, and other terms 
of agreements under which the debt originally was contracted, at 
the discretion of the commission, provided that any loans 
received pursuant to section 3313.483 of the Revised Code shall 
be paid from funds the district would otherwise receive under 
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Chapter 3317. of the Revised Code, as required under division 
(E)(3) of section 3313.483 of the Revised Code. The securities 
issued for the purpose of restructuring or refinancing the debt 
shall be repaid in equal payments and at equal intervals over 
the term of the debt and are not eligible to be included in any 
subsequent proposal for the purpose of restructuring or 
refinancing debt under this section. 
(5) An evaluation of the feasibility of entering into 
shared services agreements with other political subdivisions for 
the joint exercise of any power, performance of any function, or 
rendering of any service, if so authorized by statute. 
(B) Any financial recovery plan may be amended subsequent 
to its adoption. Each financial recovery plan shall be updated 
annually. 
(C) Each school district financial planning and 
supervision commission shall submit the financial recovery plan 
it adopts or updates under this section to the director of 
education and workforce for approval immediately following its 
adoption or updating. The director shall evaluate the plan and 
either approve or disapprove it within thirty calendar days from 
the date of its submission. If the plan is disapproved, the 
director shall recommend modifications that will render it 
acceptable. No financial planning and supervision commission 
shall implement a financial recovery plan that is adopted or 
updated on or after April 10, 2001, unless the director has 
approved it. 
Sec. 3358.11. (A) In the same manner as a tax may be 
proposed by a board of trustees of a community college district 
under section 3354.12 of the Revised Code, the board of trustees 
of a state community college district may adopt and certify a 
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resolution to the board of elections of one or more of the 
counties comprising the state community college district 
directing the board of elections to place on the ballot at any 
general or special election the question of levying a tax in 
excess of the ten-mill limitation on all the taxable property in 
that county or those counties. The tax may be for any of the 
following purposes, as stated in the resolution: 
(1) The acquisition of sites in that county or those 
counties; 
(2) The erection, furnishing, and equipment of buildings 
in that county or those counties; 
(3) The acquisition, construction, or improvement of any 
property in that county or those counties which the board of 
trustees of a state community college is authorized to acquire, 
construct, or improve and which has an estimated life or 
usefulness of five years or more as certified by the treasurer 
of the board of trustees. 
The resolution shall declare that the proceeds of the levy 
or issue may be used solely within the county or counties in 
which the tax is levied and state the term of the tax, which may 
be for any term authorized for a tax levied under section 
3354.12 of the Revised Code. The question of such a tax may not 
be submitted at more than two special elections held in any one 
calendar year. Levies for a continuing period of time adopted 
under this section may be reduced in accordance with section 
5705.261 of the Revised Code. 
The election shall be held, canvassed, and certified in 
the manner provided for the submission of a tax levy under 
section 3354.12 of the Revised Code. A tax levied under this 
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As Reported by the House Ways and Means Committee
section may be renewed in the same manner as a tax levied under 
section 3354.12 of the Revised Code or replaced in accordance 
with section 5705.192 of the Revised Code . 
If electors approve the levy, the board of trustees may 
anticipate a fraction of the proceeds of the levy and may, from 
time to time, issue anticipation notes in the same manner and 
subject to the same limitations provided under section 3354.12 
of the Revised Code. 
(B) In accordance with Chapter 133. of the Revised Code, 
the board of trustees of a state community college district may 
adopt and certify a resolution to the board of elections of one 
or more of the counties comprising the district directing the 
board of elections to place on the ballot at any election 
authorized under section 133.18 of the Revised Code both of the 
following questions: 
(1) The question of issuing bonds for paying all or part 
of the cost of the following: 
(a) The purchase of sites in that county or those 
counties; 
(b) The erection, furnishings, and equipment of buildings 
in that county or those counties; 
(c) The acquisition or construction of any property in 
that county or those counties which the board of trustees is 
authorized to acquire or construct and which has an estimated 
life or usefulness of five years or more as certified by the 
treasurer of the board of trustees. 
(2) The question of levying a tax in excess of the ten-
mill limitation on all the taxable property in that county or 
those counties to pay the interest on and retire any bonds 
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As Reported by the House Ways and Means Committee
approved by the electors under division (B)(1) of this section. 
The election shall be held, canvassed, and certified in 
the manner provided for the submission of a bond issuance and 
tax levy under section 3354.11 of the Revised Code. Bonds 
approved by electors under division (B)(1) of this section may 
be issued for one or more improvements which the district is 
authorized to acquire or construct, notwithstanding the fact 
that such improvements may not be for more than one purpose 
under Chapter 133. of the Revised Code. 
Notes may be issued in anticipation of any bonds that may 
be approved by the electors under division (B)(1) of this 
section in the manner provided under section 133.22 of the 
Revised Code. 
For the purpose of applying Chapter 133. of the Revised 
Code to division (B) of this section, the treasurer of the state 
community college district shall be considered to be the 
district's fiscal officer, and the board of trustees of the 
state community college district shall be considered to be the 
taxing authority. 
(C) The board of trustees of a state community college 
district that levies a tax or proposes to levy a tax under 
division (A) or (B) of this section shall be considered to be a 
taxing authority, the county or counties in which the tax is 
levied shall be considered to be a subdivision, and the 
treasurer of the board of trustees shall be considered to be a 
fiscal officer for the purposes of Chapter 5705. of the Revised 
Code, except for section 5705.19 of the Revised Code. 
Sec. 3505.06. (A) On the questions and issues ballot shall 
be printed all questions and issues to be submitted at any one 
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As Reported by the House Ways and Means Committee
election together with the percentage of affirmative votes 
necessary for passage as required by law. Such ballot shall have 
printed across the top thereof, and below the stubs, "Official 
Questions and Issues Ballot."
(B)(1) Questions and issues shall be grouped together on 
the ballot from top to bottom as provided in division (B)(1) of 
this section, except as otherwise provided in division (B)(2) of 
this section. State questions and issues shall always appear as 
the top group of questions and issues. In calendar year 1997, 
the following questions and issues shall be grouped together on 
the ballot, in the following order from top to bottom, after the 
state questions and issues:
(a) County questions and issues;
(b) Municipal questions and issues;
(c) Township questions and issues;
(d) School or other district questions and issues.
In each succeeding calendar year after 1997, each group of 
questions and issues described in division (B)(1)(a) to (d) of 
this section shall be moved down one place on the ballot except 
that the group that was last on the ballot during the 
immediately preceding calendar year shall appear at the top of 
the ballot after the state questions and issues. The rotation 
shall be performed only once each calendar year, beginning with 
the first election held during the calendar year. The rotation 
of groups of questions and issues shall be performed during each 
calendar year as required by division (B)(1) of this section, 
even if no questions and issues from any one or more such groups 
appear on the ballot at any particular election held during that 
calendar year. 
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As Reported by the House Ways and Means Committee
(2) Questions and issues shall be grouped together on the 
ballot, from top to bottom, in the following order when it is 
not practicable to group them together as required by division 
(B)(1) of this section because of the type of voting machines 
used by the board of elections: state questions and issues, 
county questions and issues, municipal questions and issues, 
township questions and issues, and school or other district 
questions and issues. The particular order in which each of a 
group of state questions or issues is placed on the ballot shall 
be determined by, and certified to each board of elections by, 
the secretary of state.
(3) Failure of the board of elections to rotate questions 
and issues as required by division (B)(1) of this section does 
not affect the validity of the election at which the failure 
occurred, and is not grounds for contesting an election under 
section 3515.08 of the Revised Code.
(C) The particular order in which each of a group of 
county, municipal, township, or school district questions or 
issues is placed on the ballot shall be determined by the board 
providing the ballots.
(D) The printed matter pertaining to each question or 
issue on the ballot shall be enclosed at the top and bottom 
thereof by a heavy horizontal line across the width of the 
ballot. Immediately below such top line shall be printed a brief 
title descriptive of the question or issue below it, such as 
"Proposed Constitutional Amendment," "Proposed Bond Issue," 
"Proposed Annexation of Territory," "Proposed Increase in Tax 
Rate," or such other brief title as will be descriptive of the 
question or issue to which it pertains, together with a brief 
statement of the percentage of affirmative votes necessary for 
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As Reported by the House Ways and Means Committee
passage, such as "A sixty-five per cent affirmative vote is 
necessary for passage," "A majority vote is necessary for 
passage," or such other brief statement as will be descriptive 
of the percentage of affirmative votes required.
(E) The questions and issues ballot need not contain the 
full text of the proposal to be voted upon. A condensed text 
that will properly describe the question, issue, or an amendment 
proposed by other than the general assembly shall be used as 
prepared and certified by the secretary of state for state-wide 
questions or issues or by the board for local questions or 
issues. If other than a full text is used, the full text of the 
proposed question, issue, or amendment together with the 
percentage of affirmative votes necessary for passage as 
required by law shall be posted in each polling place in some 
spot that is easily accessible to the voters.
(F)(1) Except as otherwise provided in division (F)(2) of 
this section, each question and issue appearing on the questions 
and issues ballot may be consecutively numbered. The question or 
issue determined to appear at the top of the ballot may be 
designated on the face thereof by the Arabic numeral "1" and all 
questions and issues placed below on the ballot shall be 
consecutively numbered. Such numeral shall be placed below the 
heavy top horizontal line enclosing such question or issue and 
to the left of the brief title thereof.
(2) Beginning with the general election to be held on 
November 5, 2024, a state question or issue determined to appear 
at the top of the ballot shall be designated on the face thereof 
by the Arabic numeral "1" and all state questions and issues 
placed below on the ballot shall be consecutively numbered. For 
elections occurring after the general election held on November 
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As Reported by the House Ways and Means Committee
5, 2024, a state question or issue determined to appear at the 
top of the ballot shall be designated on the face thereof by the 
Arabic numeral that is consecutive to the Arabic numeral of the 
last state question or issue that appeared on the ballot at the 
immediately preceding election at which a state question or 
issue appeared on the ballot and all state questions or issues 
placed below on the ballot shall be consecutively numbered. Such 
numeral shall be placed below the heavy top horizontal line 
enclosing such question or issue and to the left of the brief 
title thereof. Once a state question or issue appears on the 
ballot designated by the Arabic numeral "500," the state 
question or issue appearing at the top of the ballot at the 
immediately following election at which a state question or 
issue appears on the ballot shall be designated by the Arabic 
numeral "1."
(G) No portion of a ballot question proposing to levy a 
property tax in excess of the ten-mill limitation under any 
section of the Revised Code, including the renewal or 
replacement of such a levy, may be printed in boldface type or 
in a font size that is different from the font size of other 
text in the ballot question. The prohibitions in division (G) of 
this section do not apply to printed matter either described in 
division (D) of this section related to such a ballot question 
or located in the area of the ballot in which votes are 
indicated for or against that question. 
Sec. 5705.03. (A) The taxing authority of each subdivision 
may levy taxes annually, subject to the limitations of sections 
5705.01 to 5705.47 of the Revised Code, on the real and personal 
property within the subdivision for the purpose of paying the 
current operating expenses of the subdivision and acquiring or 
constructing permanent improvements. The taxing authority of 
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821 H. B. No. 28 Page 29
As Reported by the House Ways and Means Committee
each subdivision and taxing unit shall, subject to the 
limitations of such sections, levy such taxes annually as are 
necessary to pay the interest and sinking fund on and retire at 
maturity the bonds, notes, and certificates of indebtedness of 
such subdivision and taxing unit, including levies in 
anticipation of which the subdivision or taxing unit has 
incurred indebtedness.
(B)(1) When a taxing authority determines that it is 
necessary to levy a tax outside the ten-mill limitation for any 
purpose authorized by the Revised Code, the taxing authority 
shall certify to the county auditor a resolution or ordinance 
requesting that the county auditor certify to the taxing 
authority the amounts described in division (B)(2) of this 
section. The resolution or ordinance shall state all of the 
following:
(a) The proposed rate of the tax, expressed in mills for 
each one dollar of taxable value, or the dollar amount of 
revenue to be generated by the proposed tax;
(b) The purpose of the tax;
(c) Whether the tax is an additional levy, a renewal or a 
replacement of an existing tax, a renewal or replacement of an 
existing tax with an increase or a decrease, a reduction or 
decrease of an existing tax, or an extension of an existing tax 
to additional territory;
(d) The section of the Revised Code authorizing submission 
of the question of the tax;
(e) The term of years of the tax or if the tax is for a 
continuing period of time;
(f) That the tax is to be levied upon the entire territory 
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As Reported by the House Ways and Means Committee
of the subdivision or, if authorized by the Revised Code, a 
description of the portion of the territory of the subdivision 
in which the tax is to be levied;
(g) The date of the election at which the question of the 
tax shall appear on the ballot;
(h) That the ballot measure shall be submitted to the 
entire territory of the subdivision or, if authorized by the 
Revised Code, a description of the portion of the territory of 
the subdivision to which the ballot measure shall be submitted;
(i) The tax year in which the tax will first be levied and 
the calendar year in which the tax will first be collected;
(j) Each such county in which the subdivision has 
territory.
(2) Upon receipt of a resolution or ordinance certified 
under division (B)(1) of this section, the county auditor shall 
certify to the taxing authority each of the following, as 
applicable to that levy:
(a) The total current tax valuation of the subdivision.
(b) The number of mills for each one dollar of taxable 
value that is required to generate a specified amount of 
revenue.
(c) Either of the following, calculated using the tax list 
for the current year, and if this is not determined, the 
estimated amount submitted by the auditor to the county budget 
commission:
(i) If the levy is to renew, renew and increase, renew and 
decrease, reduce or decrease, or extend to additional territory 
an existing levy that is subject to reduction under section 
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As Reported by the House Ways and Means Committee
319.301 of the Revised Code, the levy's estimated effective 
rate, calculated using the rate described in division (B)(2)(b) 
or (d) of this section, expressed in dollars, rounded to the 
nearest dollar, for each one hundred thousand dollars of the 
county auditor's appraised value;
(ii) For all other levies, the levy's rate, described in 
division (B)(2)(b) or (d) of this section, expressed in dollars, 
rounded to the nearest dollar, for each one hundred thousand 
dollars of the county auditor's appraised value.
(d) The dollar amount of revenue, rounded to the nearest 
dollar, that would be generated by a specified number of mills 
for each one dollar of taxable value.
(e) For any levy or portion of a levy except a levy or 
portion of a levy to pay debt charges, an estimate of the levy's 
annual collections, rounded to the nearest one thousand dollars, 
which shall be calculated assuming that the amount of the tax 
list of the taxing authority remains throughout the life of the 
levy the same as the amount of the tax list for the current 
year, and if this is not determined, the estimated amount 
submitted by the auditor to the county budget commission.
If a subdivision is located in more than one county, the 
county auditor shall obtain from the county auditor of each 
other county in which the subdivision is located the current tax 
valuation for the portion of the subdivision in that county. The 
county auditor shall issue the certification to the taxing 
authority within ten days after receiving the taxing authority's 
resolution or ordinance requesting it.
(3) Upon receiving the certification from the county 
auditor under division (B)(2) of this section, the taxing 
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907 H. B. No. 28 Page 32
As Reported by the House Ways and Means Committee
authority may adopt a resolution or ordinance stating the rate 
of the tax levy, expressed in mills for each one dollar of 
taxable value and the rate or estimated effective rate, as 
applicable, in dollars for each one hundred thousand dollars of 
the county auditor's appraised value, as estimated by the county 
auditor, and that the taxing authority will proceed with the 
submission of the question of the tax to electors. The taxing 
authority shall certify this resolution or ordinance, a copy of 
the county auditor's certifications, and the resolution or 
ordinance the taxing authority adopted under division (B)(1) of 
this section to the proper county board of elections in the 
manner and within the time prescribed by the section of the 
Revised Code governing submission of the question. The county 
board of elections shall not submit the question of the tax to 
electors unless a copy of the county auditor's certification 
accompanies the resolutions or ordinances the taxing authority 
certifies to the board. Before requesting a taxing authority to 
submit a tax levy, any agency or authority authorized to make 
that request shall first request the certification from the 
county auditor provided under this section.
(4) This division is supplemental to, and not in 
derogation of, any similar requirement governing the 
certification by the county auditor of the tax valuation of a 
subdivision or necessary tax rates for the purposes of the 
submission of the question of a tax in excess of the ten-mill 
limitation, including sections 133.18 and 5705.195 of the 
Revised Code.
(C) All taxes levied on property shall be extended on the 
tax list and duplicate by the county auditor of the county in 
which the property is located, and shall be collected by the 
county treasurer of such county in the same manner and under the 
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938 H. B. No. 28 Page 33
As Reported by the House Ways and Means Committee
same laws and rules as are prescribed for the assessment and 
collection of county taxes. The proceeds of any tax levied by or 
for any subdivision when received by its fiscal officer shall be 
deposited in its treasury to the credit of the appropriate fund.
Sec. 5705.218. (A) The board of education of a city, 
local, or exempted village school district, at any time by a 
vote of two-thirds of all its members, may declare by resolution 
that it may be necessary for the school district to issue 
general obligation bonds for permanent improvements. The 
resolution shall state all of the following:
(1) The necessity and purpose of the bond issue;
(2) The date of the special election at which the question 
shall be submitted to the electors;
(3) The amount, approximate date, estimated rate of 
interest, and maximum number of years over which the principal 
of the bonds may be paid;
(4) The necessity of levying a tax outside the ten-mill 
limitation to pay debt charges on the bonds and any anticipatory 
securities.
On adoption of the resolution, the board shall certify a 
copy of it to the county auditor. The county auditor promptly 
shall estimate and certify to the board the average annual 
property tax rate, expressed in mills for each one dollar of 
taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value, required 
throughout the stated maturity of the bonds to pay debt charges 
on the bonds in the same manner as under division (C) of section 
133.18 of the Revised Code.
(B) After receiving the county auditor's certification 
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As Reported by the House Ways and Means Committee
under division (A) of this section, the board of education of 
the city, local, or exempted village school district, by a vote 
of two-thirds of all its members, may declare by resolution that 
the amount of taxes that can be raised within the ten-mill 
limitation will be insufficient to provide an adequate amount 
for the present and future requirements of the school district; 
that it is necessary to issue general obligation bonds of the 
school district for permanent improvements and to levy an 
additional tax in excess of the ten-mill limitation to pay debt 
charges on the bonds and any anticipatory securities; that it is 
necessary for a specified number of years or for a continuing 
period of time to levy additional taxes in excess of the ten-
mill limitation to provide funds for the acquisition, 
construction, enlargement, renovation, and financing of 
permanent improvements or to pay for current operating expenses, 
or both; and that the question of the bonds and taxes shall be 
submitted to the electors of the school district at a special 
election, which shall not be earlier than ninety days after 
certification of the resolution to the board of elections, and 
the date of which shall be consistent with section 3501.01 of 
the Revised Code. The resolution shall specify all of the 
following:
(1) The county auditor's estimate of the average annual 
property tax rate required throughout the stated maturity of the 
bonds to pay debt charges on the bonds;
(2) The proposed rate of the tax, if any, for current 
operating expenses expressed in mills for each one dollar of 
taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value, the first year 
the tax will be levied, and the number of years it will be 
levied, or that it will be levied for a continuing period of 
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998 H. B. No. 28 Page 35
As Reported by the House Ways and Means Committee
time;
(3) The proposed rate of the tax, if any, for permanent 
improvements expressed in mills for each one dollar of taxable 
value and in dollars for each one hundred thousand dollars of 
the county auditor's appraised value, the first year the tax 
will be levied, and the number of years it will be levied, or 
that it will be levied for a continuing period of time.
The resolution shall apportion the annual rate of the tax 
between current operating expenses and permanent improvements, 
if both taxes are proposed. The apportionment may but need not 
be the same for each year of the tax, but the respective 
portions of the rate actually levied each year for current 
operating expenses and permanent improvements shall be limited 
by the apportionment. The resolution shall go into immediate 
effect upon its passage, and no publication of it is necessary 
other than that provided in the notice of election. The board of 
education shall certify a copy of the resolution, along with 
copies of the auditor's estimates and its resolution under 
division (A) of this section, to the board of elections 
immediately after its adoption.
(C) The board of elections shall make the arrangements for 
the submission to the electors of the school district of the 
question proposed under division (B) or (J) of this section, and 
the election shall be conducted, canvassed, and certified in the 
same manner as regular elections in the district for the 
election of county officers. The resolution shall be put before 
the electors as one ballot question, with a favorable vote 
indicating approval of the bond issue, the levy to pay debt 
charges on the bonds and any anticipatory securities, the 
current operating expenses levy, the permanent improvements 
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1028 H. B. No. 28 Page 36
As Reported by the House Ways and Means Committee
levy, and the levy for the current expenses of a qualifying 
school district and of partnering community schools, as those 
levies may be proposed. The board of elections shall publish 
notice of the election in a newspaper of general circulation in 
the school district once a week for two consecutive weeks, or as 
provided in section 7.16 of the Revised Code, prior to the 
election. If a board of elections operates and maintains a web 
site, that board also shall post notice of the election on its 
web site for thirty days prior to the election. The notice of 
election shall state all of the following:
(1) The principal amount of the proposed bond issue;
(2) The permanent improvements for which the bonds are to 
be issued;
(3) The maximum number of years over which the principal 
of the bonds may be paid;
(4) The estimated additional average annual property tax 
rate to pay the debt charges on the bonds, as certified by the 
county auditor and expressed in mills for each one dollar of 
taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value;
(5) The proposed rate of the additional tax, if any, for 
current operating expenses expressed in mills for each one 
dollar of taxable value and in dollars for each one hundred 
thousand dollars of the county auditor's appraised value and, if 
the question is proposed under division (J) of this section, the 
portion of the rate to be allocated to the school district and 
the portion to be allocated to partnering community schools;
(6) The number of years the current operating expenses tax 
will be in effect, or that it will be in effect for a continuing 
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1057 H. B. No. 28 Page 37
As Reported by the House Ways and Means Committee
period of time;
(7) The proposed rate of the additional tax, if any, for 
permanent improvements expressed in mills for each one dollar of 
taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value;
(8) The number of years the permanent improvements tax 
will be in effect, or that it will be in effect for a continuing 
period of time;
(9) The annual estimated collections, if applicable, of 
the current operating expenses levy and permanent improvements 
levy, as certified by the county auditor;
(10) The time and place of the special election.
(D) The form of the ballot for an election under this 
section is as follows:
"Shall the __________ school district be authorized to do 
the following:
(1) Issue bonds for the purpose of __________ in the 
principal amount of $______, to be repaid annually over a 
maximum period of ______ years, and levy a property tax outside 
the ten-mill limitation, estimated by the county auditor to 
average over the bond repayment period ______ mills for each $1 
of taxable value, which amounts to $______ for each $100,000 of 
the county auditor's appraised value, to pay the annual debt 
charges on the bonds, and to pay debt charges on any notes 
issued in anticipation of those bonds?"
If either a levy for permanent improvements or a levy for 
current operating expenses is proposed, or both are proposed, 
the ballot also shall contain the following language, as 
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1085 H. B. No. 28 Page 38
As Reported by the House Ways and Means Committee
appropriate:
"(2) Levy an additional property tax to provide funds for 
the acquisition, construction, enlargement, renovation, and 
financing of permanent improvements, that the county auditor 
estimates will collect $_____ annually, at a rate not exceeding 
_______ mills for each $1 of taxable value, which amounts to 
$_______ for each $100,000 of the county auditor's appraised 
value, for ______ (number of years of the levy, or a continuing 
period of time)?
(3) Levy an additional property tax to pay current 
operating expenses, that the county auditor estimates will 
collect $_____ annually, at a rate not exceeding _______ mills 
for each $1 of taxable value, which amounts to $_______ for each 
$100,000 of the county auditor's appraised value, for _______ 
(number of years of the levy, or a continuing period of time)?
FOR THE BOND ISSUE AND LEVY (OR LEVIES)
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)
"
If the question is proposed under division (J) of this 
section, the form of the ballot shall be modified as prescribed 
by division (J)(4) of this section.
(E) The board of elections promptly shall certify the 
results of the election to the tax commissioner and the county 
auditor of the county in which the school district is located. 
If a majority of the electors voting on the question vote for 
it, the board of education may proceed with issuance of the 
bonds and with the levy and collection of the property tax or 
taxes at the additional rate or any lesser rate in excess of the 
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1111 H. B. No. 28 Page 39
As Reported by the House Ways and Means Committee
ten-mill limitation. Any securities issued by the board of 
education under this section are Chapter 133. securities, as 
that term is defined in section 133.01 of the Revised Code.
(F)(1) After the approval of a tax for current operating 
expenses under this section and prior to the time the first 
collection and distribution from the levy can be made, the board 
of education may anticipate a fraction of the proceeds of such 
levy and issue anticipation notes in a principal amount not 
exceeding fifty per cent of the total estimated proceeds of the 
tax to be collected during the first year of the levy.
(2) After the approval of a tax under this section for 
permanent improvements having a specific purpose, the board of 
education may anticipate a fraction of the proceeds of such tax 
and issue anticipation notes in a principal amount not exceeding 
fifty per cent of the total estimated proceeds of the tax 
remaining to be collected in each year over a period of five 
years after issuance of the notes.
(3) After the approval of a tax under this section for 
general permanent improvements as defined under section 5705.21 
of the Revised Code, the board of education may anticipate a 
fraction of the proceeds of such tax and issue anticipation 
notes in a principal amount not exceeding fifty per cent of the 
total estimated proceeds of the tax to be collected in each year 
over a specified period of years, not exceeding ten, after 
issuance of the notes.
Anticipation notes under this section shall be issued as 
provided in section 133.24 of the Revised Code. Notes issued 
under division (F)(1) or (2) of this section shall have 
principal payments during each year after the year of their 
issuance over a period not to exceed five years, and may have a 
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1141 H. B. No. 28 Page 40
As Reported by the House Ways and Means Committee
principal payment in the year of their issuance. Notes issued 
under division (F)(3) of this section shall have principal 
payments during each year after the year of their issuance over 
a period not to exceed ten years, and may have a principal 
payment in the year of their issuance. 
(G) A tax for current operating expenses or for permanent 
improvements levied under this section for a specified number of 
years may be renewed or replaced in the same manner as a tax for 
current operating expenses or for permanent improvements levied 
under section 5705.21 of the Revised Code. A tax for current 
operating expenses or for permanent improvements levied under 
this section for a continuing period of time may be decreased in 
accordance with section 5705.261 of the Revised Code. 
(H) The submission of a question to the electors under 
this section is subject to the limitation on the number of 
elections that can be held in a year under section 5705.214 of 
the Revised Code.
(I) A school district board of education proposing a 
ballot measure under this section to generate local resources 
for a project under the school building assistance expedited 
local partnership program under section 3318.36 of the Revised 
Code may combine the questions under division (D) of this 
section with a question for the levy of a property tax to 
generate moneys for maintenance of the classroom facilities 
acquired under that project as prescribed in section 3318.361 of 
the Revised Code.
(J)(1) After receiving the county auditor's certifications 
under division (A) of this section, the board of education of a 
qualifying school district, by a vote of two-thirds of all its 
members, may declare by resolution that it is necessary to levy 
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1171 H. B. No. 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 
paying the current expenses of the school district and of 
partnering community schools, as defined in section 5705.21 of 
the Revised Code; that it is necessary to issue general 
obligation bonds of the school district for permanent 
improvements of the district and to levy an additional tax in 
excess of the ten-mill limitation to pay debt charges on the 
bonds and any anticipatory securities; and that the question of 
the bonds and taxes shall be submitted to the electors of the 
school district at a special election, which shall not be 
earlier than ninety days after certification of the resolution 
to the board of elections, and the date of which shall be 
consistent with section 3505.01 of the Revised Code.
The levy of taxes for the current expenses of a partnering 
community school under division (J) of this section and the 
distribution of proceeds from the tax by a qualifying school 
district to partnering community schools is hereby determined to 
be a proper public purpose.
(2) The tax for the current expenses of the school 
district and of partnering community schools is subject to the 
requirements of divisions (B)(3), (4), and (5) of section 
5705.21 of the Revised Code.
(3) In addition to the required specifications of the 
resolution under division (B) of this section, the resolution 
shall express the rate of the tax in mills for each one dollar 
of taxable value and in dollars for each one hundred thousand 
dollars of the county auditor's appraised value, state the 
number of the mills to be levied for the current expenses of the 
partnering community schools and the number of the mills to be 
levied for the current expenses of the school district, specify 
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1201 H. B. No. 28 Page 42
As Reported by the House Ways and Means Committee
the number of years (not exceeding ten) the tax will be levied 
or that it will be levied for a continuing period of time, and 
state the first year the tax will be levied.
The resolution shall go into immediate effect upon its 
passage, and no publication of it is necessary other than that 
provided in the notice of election. The board of education shall 
certify a copy of the resolution, along with copies of the 
auditor's estimate and its resolution under division (A) of this 
section, to the board of elections immediately after its 
adoption.
(4) The form of the ballot shall be modified by replacing 
the ballot form set forth in division (D)(3) of this section 
with the following:
"Levy an additional property tax for the purpose of the 
current expenses of the school district and of partnering 
community schools, that the county auditor estimates will 
collect $_____ annually, at a rate not exceeding ______ mills 
for each $1 of taxable value (of which ______ (insert the number 
of mills to be allocated to partnering community schools) mills 
is to be allocated to partnering community schools), which 
amounts to $______ for each $100,000 of the county auditor's 
appraised value, for ______ (insert the number of years the levy 
is to be imposed, or that it will be levied for a continuing 
period of time)?
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 
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1227 H. B. No. 28 Page 43
As Reported by the House Ways and Means Committee
of the school district and of partnering community schools under 
division (J) of this section, and prior to the time the first 
collection and distribution from the levy can be made, the board 
of education may anticipate a fraction of the proceeds of the 
levy for the current expenses of the school district and issue 
anticipation notes in a principal amount not exceeding fifty per 
cent of the estimated proceeds of the levy to be collected 
during the first year of the levy and allocated to the school 
district. The portion of levy proceeds to be allocated to 
partnering community schools shall not be included in the 
estimated proceeds anticipated under this division and shall not 
be used to pay debt charges on any anticipation notes.
The notes shall be issued as provided in section 133.24 of 
the Revised Code, shall have principal payments during each year 
after the year of their issuance over a period not to exceed 
five years, and may have a principal payment in the year of 
their issuance.
(6) A tax for the current expenses of the school district 
and of partnering community schools levied under division (J) of 
this section for a specified number of years may be renewed or 
replaced in the same manner as a tax for the current expenses of 
a school district and of partnering community schools levied 
under division (B) of section 5705.21 of the Revised Code. A tax 
for the current expenses of the school district and of 
partnering community schools levied under this division for a 
continuing period of time may be decreased in accordance with 
section 5705.261 of the Revised Code. 
(7) The proceeds from the issuance of the general 
obligation bonds under division (J) of this section shall be 
used solely to pay for permanent improvements of the school 
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1257 H. B. No. 28 Page 44
As Reported by the House Ways and Means Committee
district and not for permanent improvements of partnering 
community schools.
Sec. 5705.2111. (A) If the board of directors of a 
regional student education district created under section 
3313.83 of the Revised Code desires to levy a tax in excess of 
the ten-mill limitation throughout the district for the purpose 
of funding the services to be provided by the district to 
students enrolled in the school districts of which the district 
is composed and their immediate family members, the board shall 
propose the levy to each of the boards of education of those 
school districts. The proposal shall specify the rate or amount 
of the tax, the number of years the tax will be levied or that 
it will be levied for a continuing period of time, and that the 
aggregate rate of the tax shall not exceed three mills per 
dollar of taxable value in the regional student education 
district. 
(B)(1) If a majority of the boards of education of the 
school districts of which the regional student education 
district is composed approves the proposal for the tax levy, the 
board of directors of the regional student education district 
may adopt a resolution approved by a majority of the board's 
full membership declaring the necessity of levying the proposed 
tax in excess of the ten-mill limitation throughout the district 
for the purpose of funding the services to be provided by the 
district to students enrolled in the school districts of which 
the district is composed and their immediate family members. The 
resolution shall provide for the question of the tax to be 
submitted to the electors of the district at a general, primary, 
or special election on a day to be specified in the resolution 
that is consistent with the requirements of section 3501.01 of 
the Revised Code and that occurs at least ninety days after the 
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1288 H. B. No. 28 Page 45
As Reported by the House Ways and Means Committee
resolution is certified to the board of elections. The 
resolution shall specify the rate or amount of the tax and the 
number of years the tax will be levied or that the tax will be 
levied for a continuing period of time. The aggregate rate of 
tax levied by a regional student education district under this 
section at any time shall not exceed three mills per dollar of 
taxable value in the district. A tax levied under this section 
may be renewed, subject to section 5705.25 of the Revised Code , 
or replaced as provided in section 5705.192 of the Revised Code .
(2) The resolution shall take effect immediately upon 
passage, and no publication of the resolution is necessary other 
than that provided in the notice of election. The resolution 
shall be certified and submitted in the manner provided under 
section 5705.25 of the Revised Code, and that section governs 
the arrangements governing submission of the question and other 
matters concerning the election.
Sec. 5705.221. (A) At any time, the board of county 
commissioners of any county by a majority vote of the full 
membership may declare by resolution and certify to the board of 
elections of the county that the amount of taxes which may be 
raised within the ten-mill limitation by levies on the current 
tax duplicate will be insufficient to provide the necessary 
requirements of the county's alcohol, drug addiction, and mental 
health service district established pursuant to Chapter 340. of 
the Revised Code, or the county's contribution to a joint-county 
district of which the county is a part, and that it is necessary 
to levy a tax in excess of such limitation for the operation of 
community addiction services providers and community mental 
health services providers and the acquisition, construction, 
renovation, financing, maintenance, and operation of alcohol and 
drug addiction facilities and mental health facilities. 
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1319 H. B. No. 28 Page 46
As Reported by the House Ways and Means Committee
Such resolution shall conform to section 5705.19 of the 
Revised Code, except that the increased rate may be in effect 
for any number of years not exceeding ten.
The resolution shall be certified and submitted in the 
manner provided in section 5705.25 of the Revised Code, except 
that it may be placed on the ballot in any election, and except 
as otherwise provided in division (G) of this section. The 
resolution shall be certified to the board of elections not less 
than ninety days before the election at which it will be voted 
upon.
If the majority of the electors voting on a levy to 
supplement general fund appropriations for the support of the 
comprehensive community addiction and mental health services 
providers vote in favor of the levy, the board may levy a tax 
within the county at the additional rate outside the ten-mill 
limitation during the specified period, for the purpose stated 
in the resolution.
(B) When electors have approved a tax levy under this 
section, the board of county commissioners may anticipate a 
fraction of the proceeds of the levy and, from time to time, 
issue anticipation notes in accordance with section 5705.191 or 
5705.193 of the Revised Code.
(C) The county auditor who is the fiscal officer of the 
alcohol, drug addiction, and mental health service district, 
upon receipt of a resolution from the board of alcohol, drug 
addiction, and mental health services, shall establish for the 
district a capital improvements account or a reserve balance 
account, or both, as specified in the resolution. The capital 
improvements account shall be a contingency fund for the 
necessary acquisition, replacement, renovation, or construction 
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1349 H. B. No. 28 Page 47
As Reported by the House Ways and Means Committee
of facilities and movable and fixed equipment. Upon the request 
of the board, funds not needed to pay for current expenses may 
be appropriated to the capital improvements account, in amounts 
such that the account does not exceed twenty-five per cent of 
the replacement value of all capital facilities and equipment 
currently used by the board for programs and services. Other 
funds which are available for current capital expenses from 
federal, state, or local sources may also be appropriated to 
this account.
The reserve balance account shall contain those funds that 
are not needed to pay for current operating expenses and not 
deposited in the capital improvements account but that will be 
needed to pay for operating expenses in the future. Upon the 
request of a board, such funds shall be appropriated to the 
reserve balance account. Payments from the capital improvements 
account and the reserve balance account shall be made by the 
county treasurer who is the custodian of funds for the district 
upon warrants issued by the county auditor who is the fiscal 
officer of the district pursuant to orders of the board.
(D) If a board of county commissioners levies a tax under 
this section for the county's contribution to a joint-county 
district of which the county is a part, revenue from the tax 
shall only be expended for the benefit of the residents of the 
county.
(E) If a board of county commissioners levies a tax under 
this section for the county's contribution to a joint-county 
district of which the county is a part and that district expands 
or contracts due to the addition or withdrawal of another 
county, the board, provided that county remains a part of the 
newly expanded or contracted joint-county district, shall 
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1379 H. B. No. 28 Page 48
As Reported by the House Ways and Means Committee
continue to levy and collect that tax, pursuant to the terms 
originally approved by electors, for the county's contribution 
to the newly expanded or contracted joint-county district of 
which the county is a part. Notwithstanding sections 5705.192 
and section 5705.25 of the Revised Code, the election notice and 
ballot language of a renewal or replacement of such a levy shall 
identify the name of the newly expanded or contracted joint-
county district.
(F) If a board of county commissioners levies a tax under 
this section for the county's contribution to a joint-county 
district of which the county is a part and the county withdraws 
from the district, the board shall continue to levy and collect 
that tax, pursuant to the terms originally approved by electors, 
for one of the following purposes, if either situation applies:
(1) For the county's contribution to a newly joined joint-
county district, if the county joins such a joint-county 
district in the tax year after the year in which the county 
withdraws from the other joint-county district;
(2) To provide the necessary requirements of the county's 
alcohol, drug addiction, and mental health service district, if 
the county establishes such a district under Chapter 340. of the 
Revised Code in the tax year after the year in which the county 
withdraws from the joint-county district.
Notwithstanding sections 5705.192 and section 5705.25 of 
the Revised Code, the election notice and ballot language of a 
renewal or replacement of such a levy shall identify the name of 
the newly established district or newly joined joint-county 
district.
(G) Division (G) of this section applies only if all of 
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1408 H. B. No. 28 Page 49
As Reported by the House Ways and Means Committee
the following apply:
(1) The county withdraws from a joint-county district.
(2) The board of alcohol, drug addiction, and mental 
health services of that joint-county district levies a tax under 
section 5705.19 of the Revised Code in the tax year for which 
the county withdraws from the joint-county district.
(3) The board of county commissioners of the withdrawing 
county adopts a resolution under division (A) of this section 
proposing a tax under this section that specifies that the first 
tax year the tax is to be levied by the board is the tax year 
after the year the tax described in division (G)(2) of this 
section expires or is renewed or replaced, as authorized under 
division (B) of section 340.01 of the Revised Code.
The proposed tax described in division (G)(3) of this 
section may be a renewal, renewal and decrease, or renewal and 
increase of the tax described in division (G)(2) of this 
section, except that, notwithstanding section 5705.25 of the 
Revised Code, the election notice and ballot language of a 
renewal of such a levy shall identify the county as the 
subdivision within which the tax will be levied and not the 
joint-county district from which the county withdrew.
Alternatively, the tax described in division (G)(3) of 
this section may be a replacement, replacement and decrease, or 
replacement and increase of the tax described in division (G)(2) 
of this section, as authorized under section 5705.192 of the 
Revised Code, except that, notwithstanding that section, the 
election notice and ballot language of a replacement of such a 
levy shall identify the county as the subdivision within which 
the tax will be levied and not the joint-county district from 
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1437 H. B. No. 28 Page 50
As Reported by the House Ways and Means Committee
which the county withdrew.
Sec. 5705.233. (A) As used in this section, "criminal 
justice facility" means any facility located within the county 
in which a tax is levied under this section and for which the 
board of commissioners of such county may make an appropriation 
under section 307.45 of the Revised Code.
(B) The board of county commissioners of any county, at 
any time, may declare by resolution that it may be necessary for 
the county to issue general obligation bonds for permanent 
improvements to a criminal justice facility, including the 
acquisition, construction, enlargement, renovation, or 
maintenance of such a facility. The resolution shall state all 
of the following:
(1) The necessity and purpose of the bond issue;
(2) The date of the general or special election at which 
the question shall be submitted to the electors;
(3) The amount, approximate date, estimated rate of 
interest, and maximum number of years over which the principal 
of the bonds may be paid;
(4) The necessity of levying a tax outside the ten-mill 
limitation to pay debt charges on the bonds and any anticipatory 
securities.
On adoption of the resolution, the board of county 
commissioners shall certify a copy of it to the county auditor. 
The county auditor promptly shall estimate and certify to the 
board the average annual property tax rate, expressed in mills 
for each one dollar of taxable value and in dollars for each one 
hundred thousand dollars of the county auditor's appraised 
value, required throughout the stated maturity of the bonds to 
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1466 H. B. No. 28 Page 51
As Reported by the House Ways and Means Committee
pay debt charges on the bonds, in the same manner as under 
division (C) of section 133.18 of the Revised Code. Except as 
provided in division (C) of this section, division (B) of 
section 5705.03 of the Revised Code does not apply to tax levy 
proceedings initiated under this section.
(C) After receiving the county auditor's certification 
under division (B) of this section and, if applicable, section 
5705.03 of the Revised Code, the board of county commissioners 
may declare by resolution that the amount of taxes that can be 
raised within the ten-mill limitation will be insufficient to 
provide an adequate amount for the present and future criminal 
justice requirements of the county; that it is necessary to 
issue general obligation bonds of the county for permanent 
improvements to a criminal justice facility and to levy an 
additional tax in excess of the ten-mill limitation to pay debt 
charges on the bonds and any anticipatory securities; that it is 
necessary for a specified number of years or for a continuing 
period of time to levy additional taxes in excess of the ten-
mill limitation to provide funds for the acquisition, 
construction, enlargement, renovation, maintenance, and 
financing of permanent improvements to such a criminal justice 
facility or to pay for operating expenses of the facility and 
other criminal justice services for which the board may make an 
appropriation under section 307.45 of the Revised Code, or both; 
and that the question of the bonds and taxes shall be submitted 
to the electors of the county at a general or special election, 
which shall not be earlier than ninety days after certification 
of the resolution to the board of elections, and the date of 
which shall be consistent with section 3501.01 of the Revised 
Code. The resolution shall specify all of the following:
(1) The county auditor's estimate of the average annual 
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1497 H. B. No. 28 Page 52
As Reported by the House Ways and Means Committee
property tax rate required throughout the stated maturity of the 
bonds to pay debt charges on the bonds;
(2) The proposed rate of the tax, if any, for operating 
expenses and criminal justice services, the first year the tax 
will be levied, and the number of years it will be levied, or 
that it will be levied for a continuing period of time;
(3) The proposed rate of the tax, if any, for permanent 
improvements to a criminal justice facility, the first year the 
tax will be levied, and the number of years it will be levied, 
or that it will be levied for a continuing period of time.
The resolution shall go into immediate effect upon its 
passage, and no publication of it is necessary other than that 
provided in the notice of election, except that division (B) of 
section 5705.03 of the Revised Code applies if the resolution 
proposes an additional tax for operating expenses and criminal 
justice services or permanent improvements. The board of county 
commissioners shall certify, immediately after its adoption, a 
copy of the resolution, along with copies of the auditor's 
certifications under division (B) of this section or section 
5705.03 of the Revised Code, if applicable, and the board's 
resolution under division (B) of this section, to the board of 
elections.
(D) The board of elections shall make the arrangements for 
the submission of the question proposed under division (C) of 
this section to the electors of the county, and the election 
shall be conducted, canvassed, and certified in the same manner 
as regular elections in the county for the election of county 
officers. The resolution shall be put before the electors as one 
ballot question, with a favorable vote indicating approval of 
the bond issue, the levy to pay debt charges on the bonds and 
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1527 H. B. No. 28 Page 53
As Reported by the House Ways and Means Committee
any anticipatory securities, the operating expenses and criminal 
justice services levy, and the permanent improvements levy, as 
those levies may be proposed. The board of elections shall 
publish notice of the election in a newspaper of general 
circulation in the county once a week for two consecutive weeks, 
or as provided in section 7.16 of the Revised Code, before the 
election. If a board of elections operates and maintains a web 
site, that board also shall post notice of the election on its 
web site for thirty days before the election. The notice of 
election shall state all of the following:
(1) The principal amount of the proposed bond issue;
(2) The permanent improvements for which the bonds are to 
be issued;
(3) The maximum number of years over which the principal 
of the bonds may be paid;
(4) The estimated additional average annual property tax 
rate, expressed in mills for each one dollar of taxable value 
and in dollars for each one hundred thousand dollars of the 
county auditor's appraised value, to pay the debt charges on the 
bonds, as certified by the county auditor;
(5) The proposed rate of the additional tax, if any, for 
operating expenses and criminal justice services;
(6) The number of years the operating expenses or criminal 
justice services tax will be in effect, or that it will be in 
effect for a continuing period of time;
(7) The proposed rate of the additional tax, if any, for 
permanent improvements;
(8) The number of years the permanent improvements tax 
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1555 H. B. No. 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 
period of time;
(9) The estimated annual collections, if applicable, of 
the current operating expenses or criminal justice services levy 
and permanent improvements levy, as certified by the county 
auditor;
(10) The time and place of the election.
(E) The form of the ballot for an election under this 
section is as follows:
"Shall __________ be authorized to do the following:
(1) Issue bonds for the purpose of __________ in the 
principal amount of $______, to be repaid annually over a 
maximum period of ______ years, and levy a property tax outside 
the ten-mill limitation, estimated by the county auditor to 
average over the bond repayment period ______ mills for each $1 
of taxable value, which amounts to $______ for each $100,000 of 
the county auditor's appraised value, to pay the annual debt 
charges on the bonds, and to pay debt charges on any notes 
issued in anticipation of those bonds?"
If either a levy for permanent improvements or a levy for 
operating expenses and criminal justice services is proposed, or 
both are proposed, the ballot also shall contain the following 
language, as appropriate:
"(2) Levy an additional property tax to provide funds for 
the acquisition, construction, enlargement, renovation, 
maintenance, and financing of permanent improvements to a 
criminal justice facility, that the county auditor estimates 
will collect $_____ annually, at a rate not exceeding _______ 
mills for each $1 of taxable value, which amounts to $_______ 
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1584 H. B. No. 28 Page 55
As Reported by the House Ways and Means Committee
for each $100,000 of the county auditor's appraised value, for 
______ (number of years of the levy, or a continuing period of 
time)?
(3) Levy an additional property tax to pay operating 
expenses of a criminal justice facility and provide other 
criminal justice services, that the county auditor estimates 
will collect $_____ annually, at a rate not exceeding _______ 
mills for each $1 of taxable value, which amounts to $_______ 
for each $100,000 of the county auditor's appraised value, for 
_______ (number of years of the levy, or a continuing period of 
time)?
FOR THE BOND ISSUE AND LEVY (OR LEVIES)
AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)"
(F) The board of elections promptly shall certify the 
results of the election to the tax commissioner and the county 
auditor. If a majority of the electors voting on the question 
vote for it, the board of county commissioners may proceed with 
issuance of the bonds and the levy and collection of the 
property tax for the debt service on the bonds and any 
anticipatory securities in the same manner and subject to the 
same limitations as for securities issued under section 133.18 
of the Revised Code, and with the levy and collection of the 
property tax or taxes for operating expenses and criminal 
justice services and for permanent improvements at the 
additional rate or any lesser rate in excess of the ten-mill 
limitation. Any securities issued by the board of commissioners 
under this section are Chapter 133. securities, as that term is 
defined in section 133.01 of the Revised Code.
(G)(1) After the approval of a tax for operating expenses 
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1613 H. B. No. 28 Page 56
As Reported by the House Ways and Means Committee
and criminal justice services under this section and before the 
time the first collection and distribution from the levy can be 
made, the board of county commissioners may anticipate a 
fraction of the proceeds of the levy and issue anticipation 
notes in a principal amount not exceeding fifty per cent of the 
total estimated proceeds of the tax to be collected during the 
first year of the levy.
(2) After the approval of a tax under this section for 
permanent improvements to a criminal justice facility, the board 
of county commissioners may anticipate a fraction of the 
proceeds of the tax and issue anticipation notes in a principal 
amount not exceeding fifty per cent of the total estimated 
proceeds of the tax remaining to be collected in each year over 
a period of five years after issuance of the notes.
Anticipation notes under this section shall be issued as 
provided in section 133.24 of the Revised Code. Notes issued 
under division (G) of this section shall have principal payments 
during each year after the year of their issuance over a period 
not to exceed five years, and may have a principal payment in 
the year of their issuance.
(H) A tax for operating expenses and criminal justice 
services or for permanent improvements levied under this section 
for a specified number of years may be renewed or replaced in 
the same manner as a tax for current operating expenses or 
permanent improvements levied under section 5705.19 of the 
Revised Code. A tax levied under this section for a continuing 
period of time may be decreased in accordance with section 
5705.261 of the Revised Code.
Sec. 5705.261. (A) The question of decrease of an 
increased rate of levy approved for a continuing period of time 
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1643 H. 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 
library levy, the voters of the library district or association 
library district, may be initiated by the filing of a petition 
with the board of elections of the proper county not less than 
ninety days before the general election in any year requesting 
that an election be held on such question. Such petition shall 
state the amount of the proposed decrease in the rate of levy 
and shall be signed by qualified electors residing in the 
subdivision, library district, or association library district 
equal in number to at least ten per cent of the total number of 
votes cast in the subdivision, library district, or association 
library district for the office of governor at the most recent 
general election for that office. Only one such petition may be 
filed during each five-year period following the election at 
which the voters approved the increased rate for a continuing 
period of time.
After determination by it that such petition is valid, the 
board of elections shall do both of the following:
(1) Request that the county auditor certify to the board, 
in the same manner as required for a tax levy under section 
5705.03 of the Revised Code, an estimate of the levy's annual 
collections and the levy's estimated effective rate in both the 
last year before the proposed decrease and the first year that 
the decrease applies, stated in dollars, rounded to the nearest 
dollar, for each one hundred thousand dollars of the county 
auditor's appraised value. Estimated effective rates shall be 
calculated using the tax list for the current year, and if this 
is not determined, the estimated amount submitted by the auditor 
to the county budget commission. If the subdivision, library 
district, or association library district is located in more 
than one county, the county auditor shall obtain from the county 
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1674 H. B. No. 28 Page 58
As Reported by the House Ways and Means Committee
auditor of each other county in which the subdivision or 
district is located the tax valuation applicable to the portion 
of the subdivision or district in that county.
The county auditor shall certify such information to the 
board of elections within ten days after receiving the board's 
request.
(2) Submit the question to the electors of the 
subdivision, library district, or association library district 
at the succeeding general election pursuant to division (B) of 
this section. 
(B) The election shall be conducted, canvassed, and 
certified in the same manner as regular elections in such 
subdivision, library district, or association library district 
for county offices. Notice of the election shall be published in 
a newspaper of general circulation in the district once a week 
for two consecutive weeks, or as provided in section 7.16 of the 
Revised Code, prior to the election. If the board of elections 
operates and maintains a web site, the board of elections shall 
post notice of the election on its web site for thirty days 
prior to the election. The notice shall state the purpose, the 
levy's estimated annual collections, the amount of the proposed 
decrease in rate, expressed in mills for each one dollar of 
taxable value, the estimated effective rate of the levy in the 
year before the proposed decrease and the first year that the 
decrease applies, both expressed in dollars for each one hundred 
thousand dollars of the county auditor's appraised value, and 
the time and place of the election. The form of the ballot cast 
at such election shall be prescribed by the secretary of state 
but must include all information required to be included in the 
notice. The question covered by the petition shall be submitted 
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1704 H. B. No. 28 Page 59
As Reported by the House Ways and Means Committee
as a separate proposition but it may be printed on the same 
ballot with any other propositions submitted at the same 
election other than the election of officers. If a majority of 
the qualified electors voting on the question of a decrease at 
such election approve the proposed decrease in rate, the result 
of the election shall be certified immediately after the canvass 
by the board of elections to the appropriate taxing authority, 
which shall thereupon, after the current year, cease to levy 
such increased rate or levy such tax at such reduced rate upon 
the tax list of the subdivision, library district, or 
association library district. If notes have been issued in 
anticipation of the collection of such levy, the taxing 
authority shall continue to levy and collect under authority of 
the election authorizing the original levy such amounts as will 
be sufficient to pay the principal of and interest on such 
anticipation notes as the same fall due.
In the case of a levy for the current expenses of a 
qualifying school district and of partnering community schools 
imposed under section 5705.192, as it existed before the 
effective date of this amendment, division (B) of section 
5705.21, division (C) of section 5705.212, or division (J) of 
section 5705.218 of the Revised Code for a continuing period of 
time, the rate allocated to the school district and to 
partnering community schools shall each be decreased by a number 
of mills per dollar that is proportionate to the decrease in the 
rate of the levy in proportion to the rate at which the levy was 
imposed before the decrease.
Sec. 5705.412. (A) As used in this section, "qualifying 
contract" means any agreement for the expenditure of money under 
which aggregate payments from the funds included in the school 
district's five-year forecast under section 5705.391 of the 
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1735 H. B. No. 28 Page 60
As Reported by the House Ways and Means Committee
Revised Code will exceed the lesser of the following amounts: 
(1) Five hundred thousand dollars; 
(2) One per cent of the total revenue to be credited in 
the current fiscal year to the district's general fund, as 
specified in the district's most recent certificate of estimated 
resources certified under section 5705.36 of the Revised Code. 
(B)(1) Notwithstanding section 5705.41 of the Revised 
Code, no school district shall adopt any appropriation measure, 
make any qualifying contract, or increase during any school year 
any wage or salary schedule unless there is attached thereto a 
certificate, signed as required by this section, that the school 
district has in effect the authorization to levy taxes including 
the renewal or replacement of existing levies which, when 
combined with the estimated revenue from all other sources 
available to the district at the time of certification, are 
sufficient to provide the operating revenues necessary to enable 
the district to maintain all personnel and programs for all the 
days set forth in its adopted school calendars for the current 
fiscal year and for a number of days in succeeding fiscal years 
equal to the number of days instruction was held or is scheduled 
for the current fiscal year, as follows: 
(a) A certificate attached to an appropriation measure 
under this section shall cover only the fiscal year in which the 
appropriation measure is effective and shall not consider the 
renewal or replacement of an existing levy as the authority to 
levy taxes that are subject to appropriation in the current 
fiscal year unless the renewal or replacement levy has been 
approved by the electors and is subject to appropriation in the 
current fiscal year. 
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1764 H. B. No. 28 Page 61
As Reported by the House Ways and Means Committee
(b) A certificate attached, in accordance with this 
section, to any qualifying contract shall cover the term of the 
contract. 
(c) A certificate attached under this section to a wage or 
salary schedule shall cover the term of the schedule. 
If the board of education has not adopted a school 
calendar for the school year beginning on the first day of the 
fiscal year in which a certificate is required, the certificate 
attached to an appropriation measure shall include the number of 
days on which instruction was held in the preceding fiscal year 
and other certificates required under this section shall include 
that number of days for the fiscal year in which the certificate 
is required and any succeeding fiscal years that the certificate 
must cover. 
The certificate shall be signed by the treasurer and 
president of the board of education and the superintendent of 
the school district, unless the district is in a state of fiscal 
emergency declared under Chapter 3316. of the Revised Code. In 
that case, the certificate shall be signed by a member of the 
district's financial planning and supervision commission who is 
designated by the commission for this purpose. 
(2) In lieu of the certificate required under division (B) 
of this section, an alternative certificate stating the 
following may be attached: 
(a) The contract is a multi-year contract for materials, 
equipment, or nonpayroll services essential to the education 
program of the district; 
(b) The multi-year contract demonstrates savings over the 
duration of the contract as compared to costs that otherwise 
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1793 H. B. No. 28 Page 62
As Reported by the House Ways and Means Committee
would have been demonstrated in a single year contract, and the 
terms will allow the district to reduce the deficit it is 
currently facing in future years as demonstrated in its five-
year forecast adopted in accordance with section 5705.391 of the 
Revised Code. 
The certificate shall be signed by the treasurer and 
president of the board of education and the superintendent of 
the school district, unless the district is in a state of fiscal 
emergency declared under Chapter 3316. of the Revised Code. In 
that case, the certificate shall be signed by a member of the 
district's financial planning and supervision commission who is 
designated by the commission for this purpose. 
(C) Every qualifying contract made or wage or salary 
schedule adopted or put into effect without such a certificate 
shall be void, and no payment of any amount due thereon shall be 
made. 
(D) The department of education and workforce and the 
auditor of state jointly shall adopt rules governing the methods 
by which treasurers, presidents of boards of education, 
superintendents, and members of financial planning and 
supervision commissions shall estimate revenue and determine 
whether such revenue is sufficient to provide necessary 
operating revenue for the purpose of making certifications 
required by this section. 
(E) The auditor of state shall be responsible for 
determining whether school districts are in compliance with this 
section. At the time a school district is audited pursuant to 
section 117.11 of the Revised Code, the auditor of state shall 
review each certificate issued under this section since the 
district's last audit, and the appropriation measure, contract, 
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As Reported by the House Ways and Means Committee
or wage and salary schedule to which such certificate was 
attached. If the auditor of state determines that a school 
district has not complied with this section with respect to any 
qualifying contract or wage or salary schedule, the auditor of 
state shall notify the prosecuting attorney for the county, the 
city director of law, or other chief law officer of the school 
district. That officer may file a civil action in any court of 
appropriate jurisdiction to seek a declaration that the contract 
or wage or salary schedule is void, to recover for the school 
district from the payee the amount of payments already made 
under it, or both, except that the officer shall not seek to 
recover payments made under any collective bargaining agreement 
entered into under Chapter 4117. of the Revised Code. If the 
officer does not file such an action within one hundred twenty 
days after receiving notice of noncompliance from the auditor of 
state, any taxpayer may institute the action in the taxpayer's 
own name on behalf of the school district. 
(F) This section does not apply to any contract or 
increase in any wage or salary schedule that is necessary in 
order to enable a board of education to comply with division (B) 
of section 3317.13 of the Revised Code, provided the contract or 
increase does not exceed the amount required to be paid to be in 
compliance with such division. 
(G) Any officer, employee, or other person who expends or 
authorizes the expenditure of any public funds or authorizes or 
executes any contract or schedule contrary to this section, 
expends or authorizes the expenditure of any public funds on the 
void contract or schedule, or issues a certificate under this 
section which contains any false statements is liable to the 
school district for the full amount paid from the district's 
funds on the contract or schedule. The officer, employee, or 
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1854 H. B. No. 28 Page 64
As Reported by the House Ways and Means Committee
other person is jointly and severally liable in person and upon 
any official bond that the officer, employee, or other person 
has given to the school district to the extent of any payments 
on the void claim, not to exceed ten thousand dollars. However, 
no officer, employee, or other person shall be liable for a 
mistaken estimate of available resources made in good faith and 
based upon reasonable grounds. If an officer, employee, or other 
person is found to have complied with rules jointly adopted by 
the department of education and workforce and the auditor of 
state under this section governing methods by which revenue 
shall be estimated and determined sufficient to provide 
necessary operating revenue for the purpose of making 
certifications required by this section, the officer, employee, 
or other person shall not be liable under this section if the 
estimates and determinations made according to those rules do 
not, in fact, conform with actual revenue. The prosecuting 
attorney of the county, the city director of law, or other chief 
law officer of the district shall enforce this liability by 
civil action brought in any court of appropriate jurisdiction in 
the name of and on behalf of the school district. If the 
prosecuting attorney, city director of law, or other chief law 
officer of the district fails, upon the written request of any 
taxpayer, to institute action for the enforcement of the 
liability, the attorney general, or the taxpayer in the 
taxpayer's own name, may institute the action on behalf of the 
subdivision. 
(H) This section does not require the attachment of an 
additional certificate beyond that required by section 5705.41 
of the Revised Code for current payrolls of, or contracts of 
employment with, any employees or officers of the school 
district. 
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As Reported by the House Ways and Means Committee
This section does not require the attachment of a 
certificate to a temporary appropriation measure if all of the 
following apply: 
(1) The amount appropriated does not exceed twenty-five 
per cent of the total amount from all sources available for 
expenditure from any fund during the preceding fiscal year; 
(2) The measure will not be in effect on or after the 
thirtieth day following the earliest date on which the district 
may pass an annual appropriation measure; 
(3) An amended official certificate of estimated resources 
for the current year, if required, has not been certified to the 
board of education under division (B) of section 5705.36 of the 
Revised Code.
Section 2. That existing 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 
of the Revised Code are hereby repealed.
Section 3. That section 5705.192 of the Revised Code is 
hereby repealed.
Section 4. (A) The amendment by this act of section 
1545.21 of the Revised Code applies to elections held on or 
after October 1, 2025.
(B) As used in this division, "former section 5705.192 of 
the Revised Code" means section 5705.192 of the Revised Code as 
it existed before the effective date of its repeal by this act. 
If a taxing authority, as defined in former section 
5705.192 of the Revised Code, acts under that section prior to 
its repeal by this act to replace an existing levy and submit 
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1913 H. B. No. 28 Page 66
As Reported by the House Ways and Means Committee
the question to electors at an election held before October 1, 
2025, then a board of elections shall proceed to submit that 
question in accordance with that former section, notwithstanding 
the effective date of its repeal by this act. No replacement of 
a tax proposed under former section 5705.192 of the Revised Code 
shall be submitted to electors at an election held on or after 
October 1, 2025. 
 
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