As Introduced
136th General Assembly
Regular Session S. B. No. 141
2025-2026
Senator Hicks-Hudson
Cosponsors: Senators DeMora, Ingram
To amend section 5705.19 and to enact section
307.852 of the Revised Code to authorize
counties and other political subdivisions to
place on the ballot tax levies supporting pre-
kindergarten programs and to establish
conditions on a county's use of moneys derived
from the levied tax.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5705.19 be amended and section
307.852 of the Revised Code be enacted to read as follows:
Sec. 307.852. (A) The board of county commissioners of any
county shall appropriate money derived from a tax levied
pursuant to division (BBB) of section 5705.19 of the Revised
Code to one or more nonprofit entities organized under the laws
of this state, exempt from federal income taxation under section
501(a) of the Internal Revenue Code as an organization described
under section 501(c)(3) of the Internal Revenue Code, and
located in the county, if the board determines that each entity
meets the requirements of division (B) of this section.
(B) To be eligible to receive money under this section, a
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not-for-profit entity shall provide assurances to the board of
county commissioners that the entity shall dispense the money
directly to child care centers and preschool programs that are
all of the following:
(1) Licensed under Chapter 5104. of the Revised Code or
sections 3301.52 to 3301.59 of the Revised Code;
(2) Rated in the middle ratings tier or higher under the
step up to quality program established by section 5104.29 of the
Revised Code;
(3) Providers of early learning and development services
to children who are at least four years of age, but not yet
attending kindergarten.
An entity also shall provide assurances to the board that,
when dispensing money directly to child care centers and
preschool programs, the entity, centers, and programs shall
prioritize assisting children and families with incomes not
exceeding four hundred per cent of the federal poverty line with
the costs of pre-kindergarten.
(C) If the board of county commissioners finds that a not-
for-profit entity has improperly used money appropriated under
this section, the board shall adopt and certify to the entity a
resolution demanding that the entity refund the improperly used
money. If the entity does not refund the money within a
reasonable period of time, the board shall adopt a resolution
directing the prosecuting attorney to bring a civil action to
recover the money.
Sec. 5705.19. This section does not apply to school
districts, county school financing districts, or lake facilities
authorities.
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The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution
to the board of elections not less than ninety days before the
election upon which it will be voted that the amount of taxes
that may be raised within the ten-mill limitation will be
insufficient to provide for the necessary requirements of the
subdivision and that it is necessary to levy a tax in excess of
that limitation for any of the following purposes:
(A) For current expenses of the subdivision, except that
the total levy for current expenses of a detention facility
district or district organized under section 2151.65 of the
Revised Code shall not exceed two mills and that the total levy
for current expenses of a combined district organized under
sections 2151.65 and 2152.41 of the Revised Code shall not
exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the
subdivision under whatever law organized or authorized to be
supported;
(E) For a municipal university, not to exceed two mills
over the limitation of one mill prescribed in section 3349.13 of
the Revised Code;
(F) For the construction or acquisition of any specific
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permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For parks and recreational purposes;
(I) For providing and maintaining fire apparatus,
mechanical resuscitators, underwater rescue and recovery
equipment, or other fire equipment and appliances, buildings and
sites therefor, or sources of water supply and materials
therefor, for the establishment and maintenance of lines of
fire-alarm communications, for the payment of firefighting
companies or permanent, part-time, or volunteer firefighting,
emergency medical service, administrative, or communications
personnel to operate the same, including the payment of any
employer contributions required for such personnel under section
145.48 or 742.34 of the Revised Code, for the purchase of
ambulance equipment, for the provision of ambulance, paramedic,
or other emergency medical services operated by a fire
department or firefighting company, or for the payment of other
related costs;
(J) For providing and maintaining motor vehicles,
communications, other equipment, buildings, and sites for such
buildings used directly in the operation of a police department,
for the payment of salaries of permanent or part-time police,
communications, or administrative personnel to operate the same,
including the payment of any employer contributions required for
such personnel under section 145.48 or 742.33 of the Revised
Code, for the payment of the costs incurred by townships as a
result of contracts made with other political subdivisions in
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order to obtain police protection, for the provision of
ambulance or emergency medical services operated by a police
department, or for the payment of other related costs;
(K) For the maintenance and operation of a county home or
detention facility;
(L) For community developmental disabilities programs and
services pursuant to Chapter 5126. of the Revised Code, except
that such levies shall be subject to the procedures and
requirements of section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention facilities, forestry
camps, or other facilities, or any combination thereof,
established under section 2151.65 or 2152.41 of the Revised Code
or both of those sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants
and facilities;
(Q) For the purpose of purchasing, acquiring,
constructing, enlarging, improving, equipping, repairing,
maintaining, or operating, or any combination of the foregoing,
a county transit system pursuant to sections 306.01 to 306.13 of
the Revised Code, or of making any payment to a board of county
commissioners operating a transit system or a county transit
board pursuant to section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring
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or constructing any schools, forestry camps, detention
facilities, or other facilities, or any combination thereof,
under section 2151.65 or 2152.41 of the Revised Code or both of
those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of
garbage or refuse, including yard waste;
(W) For the payment of the police officer employers'
contribution or the firefighter employers' contribution required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services
or facilities as authorized by section 307.694, 307.85, 505.70,
or 505.706 or division (EE) of section 717.01 of the Revised
Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of
the Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1
system, as defined in section 128.01 of the Revised Code;
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(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This
division applies only to a county, township, or municipal
corporation.
(DD) For the purpose of acquiring property for,
constructing, operating, and maintaining community centers as
provided for in section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code, or
to the extent that the expenses of a county land reutilization
corporation organized under Chapter 1724. of the Revised Code
are found by the board of county commissioners to constitute the
promotion of economic development, for the payment of such
operations and expenses;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating,
or any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section
505.15 of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of
the cost of constructing, maintaining, repairing, or operating a
water supply improvement;
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(HH) For a board of township trustees to acquire, other
than by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has an ownership interest, not for purposes of
recreation, but for the purposes of protecting and preserving
the natural, scenic, open, or wooded condition of the land,
water, or wetlands against modification or encroachment
resulting from occupation, development, or other use, which may
be styled as protecting or preserving "greenspace" in the
resolution, notice of election, or ballot form. Except as
otherwise provided in this division, land is not acquired for
purposes of recreation, even if the land is used for
recreational purposes, so long as no building, structure, or
fixture used for recreational purposes is permanently attached
or affixed to the land. Except as otherwise provided in this
division, land that previously has been acquired in a township
for these greenspace purposes may subsequently be used for
recreational purposes if the board of township trustees adopts a
resolution approving that use and no building, structure, or
fixture used for recreational purposes is permanently attached
or affixed to the land. The authorization to use greenspace land
for recreational use does not apply to land located in a
township that had a population, at the time it passed its first
greenspace levy, of more than thirty-eight thousand within a
county that had a population, at that time, of at least eight
hundred sixty thousand.
(II) For the support by a county of a crime victim
assistance program that is provided and maintained by a county
agency or a private, nonprofit corporation or association under
section 307.62 of the Revised Code;
(JJ) For any or all of the purposes set forth in divisions
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(I) and (J) of this section. This division applies only to a
municipal corporation or a township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice
services under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail
or other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold, and
the operating expenses of, agricultural fairs operated by a
county agricultural society or independent agricultural society
under Chapter 1711. of the Revised Code. This division applies
only to a county.
(OO) For constructing, rehabilitating, repairing, or
maintaining sidewalks, walkways, trails, bicycle pathways, or
similar improvements, or acquiring ownership interests in land
necessary for the foregoing improvements;
(PP) For both of the purposes set forth in divisions (G)
and (OO) of this section.
(QQ) For both of the purposes set forth in divisions (H)
and (HH) of this section. This division applies only to a
township.
(RR) For the legislative authority of a municipal
corporation, board of county commissioners of a county, or board
of township trustees of a township to acquire agricultural
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easements, as defined in section 5301.67 of the Revised Code,
and to supervise and enforce the easements.
(SS) For both of the purposes set forth in divisions (BB)
and (KK) of this section. This division applies only to a
county.
(TT) For the maintenance and operation of a facility that
is organized in whole or in part to promote the sciences and
natural history under section 307.761 of the Revised Code.
(UU) For the creation and operation of a county land
reutilization corporation and for any programs or activities of
the corporation found by the board of directors of the
corporation to be consistent with the purposes for which the
corporation is organized;
(VV) For construction and maintenance of improvements and
expenses of soil and water conservation district programs under
Chapter 940. of the Revised Code;
(WW) For the OSU extension fund created under section
3335.35 of the Revised Code for the purposes prescribed under
section 3335.36 of the Revised Code for the benefit of the
citizens of a county. This division applies only to a county.
(XX) For a municipal corporation that withdraws or
proposes by resolution to withdraw from a regional transit
authority under section 306.55 of the Revised Code to provide
transportation services for the movement of persons within,
from, or to the municipal corporation;
(YY) For any combination of the purposes specified in
divisions (NN), (VV), and (WW) of this section. This division
applies only to a county.
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(ZZ) For any combination of the following purposes: the
acquisition, construction, improvement, or maintenance of
buildings, equipment, and supplies for police, firefighting, or
emergency medical services; the construction, reconstruction,
resurfacing, or repair of streets, roads, and bridges; or for
general infrastructure projects. This division applies only to a
township or municipal corporation.
(AAA) For any combination of the purposes specified in
divisions (G), (K), (N), (O), (P), (X), (BB), and (MM) of this
section, for the acquisition, construction or maintenance of
county facilities, or for the acquisition of or improvements to
land. This division applies only to a county.
(BBB) For the support of pre-kindergarten programs and
services. This division applies only to a county.
The resolution shall be confined to the purpose or
purposes described in one division of this section, to which the
revenue derived therefrom shall be applied. The existence in any
other division of this section of authority to levy a tax for
any part or all of the same purpose or purposes does not
preclude the use of such revenues for any part of the purpose or
purposes of the division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose of that increase
in rate, and the number of years during which the increase in
rate shall be in effect, which may or may not include a levy
upon the duplicate of the current year. The number of years may
be any number not exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
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indebtedness.
(2) When the additional rate is for any of the following,
the increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention facility
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.65 and 2152.41 of the Revised Code;
(b) For providing a county's share of the cost of
maintaining and operating schools, district detention
facilities, forestry camps, or other facilities, or any
combination thereof, established under section 2151.65 or
2152.41 of the Revised Code or under both of those sections.
(3) When the additional rate is for either of the
following, the increased rate may be for a continuing period of
time:
(a) For the purposes set forth in division (I), (J), (U),
(JJ), or (KK) of this section;
(b) For the maintenance and operation of a joint
recreation district.
(4) When the increase is for the purpose or purposes set
forth in division (D), (G), (H), (T), (Z), (CC), or (PP) of this
section, the tax levy may be for any specified number of years
or for a continuing period of time, as set forth in the
resolution.
(5) When the increase is for the purpose set forth in
division (ZZ) or (AAA) of this section, the tax levy may be for
any number of years not exceeding ten.
A levy for one of the purposes set forth in division (G),
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(I), (J), (U), or (JJ) of this section may be reduced pursuant
to section 5705.261 or 5705.31 of the Revised Code. A levy for
one of the purposes set forth in division (G), (I), (J), (U), or
(JJ) of this section may also be terminated or permanently
reduced by the taxing authority if it adopts a resolution
stating that the continuance of the levy is unnecessary and the
levy shall be terminated or that the millage is excessive and
the levy shall be decreased by a designated amount.
A resolution of a detention facility district, a district
organized under section 2151.65 of the Revised Code, or a
combined district organized under both sections 2151.65 and
2152.41 of the Revised Code may include both current expenses
and other purposes, provided that the resolution shall apportion
the annual rate of levy between the current expenses and the
other purpose or purposes. The apportionment need not be the
same for each year of the levy, but the respective portions of
the rate actually levied each year for the current expenses and
the other purpose or purposes shall be limited by the
apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of
a sewer district or subdistrict created under Chapter 6117. of
the Revised Code, by resolution declares it necessary to levy a
tax in excess of the ten-mill limitation for the purpose of
constructing, improving, or extending sewage disposal plants or
sewage systems, the tax may be in effect for any number of years
not exceeding twenty, and the proceeds of the tax,
notwithstanding the general provisions of this section, may be
used to pay debt charges on any obligations issued and
outstanding on behalf of the subdivision for the purposes
enumerated in this paragraph, provided that any such obligations
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have been specifically described in the resolution.
A resolution adopted by the legislative authority of a
municipal corporation that is for the purpose in division (XX)
of this section may be combined with the purpose provided in
section 306.55 of the Revised Code, by vote of two-thirds of all
members of the legislative authority. The legislative authority
may certify the resolution to the board of elections as a
combined question. The question appearing on the ballot shall be
as provided in section 5705.252 of the Revised Code.
A levy for the purpose set forth in division (BB) of this
section may be imposed in all or a portion of the territory of a
subdivision. If the 9-1-1 system to be established and operated
with levy funds excludes territory located within the
subdivision, the resolution adopted under this section, or a
resolution proposing to renew such a levy that was imposed in
all of the territory of the subdivision, may describe the area
served or to be served by the system and specify that the
proposed tax would be imposed only in the areas receiving or to
receive the service. Upon passage of such a resolution, the
board of elections shall submit the question of the tax levy
only to those electors residing in the area or areas in which
the tax would be imposed. If the 9-1-1 system would serve the
entire subdivision, the resolution shall not exclude territory
from the tax levy.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision or, in the case of a
qualifying library levy for the support of a library association
or private corporation, the electors of the association library
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district or, in the case of a 9-1-1 system levy serving only a
portion of the territory of a subdivision, the electors of the
portion of the subdivision in which the levy would be imposed
have approved a tax levy under this section, the taxing
authority of the subdivision may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in accordance
with section 5705.191 or 5705.193 of the Revised Code.
Section 2. That existing section 5705.19 of the Revised
Code is hereby repealed.
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