HB 335 Ohio House · 136th Legislature (2025-2026)

Regards county budget commissions, property and sales tax, funds

Summary

To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 323.32, 3317.01, 4503.06, 4503.065, 4503.0610, 5705.01, 5705.03, 5705.13, 5705.192, 5705.194, 5705.197, 5705.199, 5705.27, 5705.28, 5705.29, 5705.31, 5705.314, 5705.32, 5705.321, 5705.35, 5705.36, 5705.37, 5705.391, 5709.92, 5739.026, 5747.51, 5747.53, and 5748.09 and to enact sections 319.303, 319.304, and 5705.60 of the Revised Code to modify the law governing county budget commissions, property taxation, county sales taxation, and alternative apportionment formulas for local government and public library funds.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jun 2025

Committee Review

Oct 2025

House Passage

Oct 2025

Senate Passage

Nov 2025

Signed into Law

Mar 2026

Introduced Jun 4, 2025 Signed Mar 20, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

As Passed by the Senate → As Enrolled · 3 edits · Dec 19, 2025

MINOR

This bill was finalized as an enrolled version of HB 335, adding standard legislative formatting and signatures while maintaining the core policy of limiting revenue increases from property tax levies during reappraisals. The substantive policy content remains unchanged from the Senate-passed version, with no modifications to the actual tax rate calculations or commission authority.

TECHNICAL

Added standard enrolled bill formatting including General Assembly designation, substitute bill notation, act title, and signature lines for House Speaker, Senate President, and Governor.

Removed Senate-passed version headers, cosponsor lists, and page numbers that were present in the earlier draft version.

Reorganized text layout from multi-line formatting to single-line paragraphs for the enrolled version, which is a standard formatting change with no policy impact.

As Introduced → As Passed by the House · 6 edits · Oct 22, 2025

MODERATE

The bill was significantly narrowed in scope, shifting from a broad amendment of multiple tax-related sections to a focused revision of only two sections (5705.31 and 5705.313) and the addition of three new sections (5705.316, 5705.317, and 5705.318). The primary purpose is to limit revenue increases from property tax reappraisals, allow property tax rate reductions to offset new income tax levies, and require county budget commission approval for such reductions when paired with sales tax levies.

Scope change

The bill's scope was substantially reduced from amending over 20 different sections of the Revised Code to focusing exclusively on property taxation, county budget commissions, and the coordination of property taxes with new income tax levies.

SCOPE

Removed amendments to numerous other tax sections including those related to county budget commissions, property taxation, county sales taxation, and alternative apportionment formulas that were not part of the final version.

REQUIREMENT

Added new requirements for county budget commissions to adjust property tax rates during reappraisals to limit revenue increases to the inflation factor, and to approve property tax reductions that accompany sales tax levies.

Modified the county budget commission's authority by making minimum levy reductions mandatory in certain cases and requiring commission approval for property tax reductions that accompany sales tax levies.

ELIGIBILITY

Added provisions allowing municipal corporations and school districts to reduce property tax rates to offset revenue from new income tax levies, with specific certification requirements to county auditors.

DEFINITION

Added new definitions for key terms including 'taxes charged and payable,' 'current taxes charged and payable,' 'base taxes charged and payable,' 'inflation factor,' and 'reappraisal or triennial update' to clarify how tax calculations work.

TIMELINE

Added specific effective dates, applying the new provisions to real property tax year 2026 and manufactured/mobile home tax year 2027.

Floor votes · Senate Nov 20, 2025 · House Oct 22, 2025

How they voted

23–10

Passed

Total votes 33

Nov 20, 2025

D Democratic9

9 Nay

100% Nay

R Republican24

23 Yea 1 Nay

95% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Dec 9, 2025

Legislature · Passed

Sent To The Governor

legislature

Nov 20, 2025

Senate · Passed

Senate Vote: pass (23-10)

senate

Nov 19, 2025

Upper · Passed

Passed

upper

Nov 19, 2025

Lower · Passed

Concurred in Senate amendments

lower

Oct 29, 2025

Committee

Referred to committee

upper

Oct 28, 2025

Introduced

upper

Oct 22, 2025

Lower · Passed

Passed

lower

Jun 11, 2025

Committee

Referred to committee

lower

Jun 4, 2025

Introduced

lower

1 primary · 0 co-sponsors