Sunset the sale of delinquent property tax certificates

HB 493 ends the practice of selling certificates for unpaid property taxes (delinquent tax certificates) by local governments. It directly affects counties and tax collectors who currently sell these certificates to investors. The bill amends Ohio law to require that all such sales stop by January 1, 2027, effectively "sunsetting" the program. After this date, counties will no longer be permitted to sell delinquent property tax certificates under the current system.