Proposing to enact Section 2b of Article XII of the Constitution of the State of Ohio to partially exempt the increased value of owner-occupied residences from taxation.
To amend sections 323.11 and 4503.06 of the Revised Code to disallow property taxes from being a lien on property and instead requiring them to be the personal liability of the property owner, to require county treasurers to abate delinquent taxes on property owned by senior citizens or certain disabled veterans, and to name this act the Private Property Protection Act.
To enact sections 4928.106, 4928.107, 4928.108, 4928.109, 4928.1010, 4928.1011, and 4928.1012 of the Revised Code to require bill credits and customer reimbursements after certain power outages.
To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency.
To amend sections 5735.50 and 5735.99 of the Revised Code to temporarily reduce certain motor fuel taxes, to levy a temporary retail tax on certain motor fuel, to require gas stations to provide itemized receipts to customers, to make appropriations to supplement the loss of motor fuel tax revenues and to make payments to gas stations, and to declare an emergency.
To amend section 5747.01 and to enact sections 1749.01, 1749.02, and 1749.04 of the Revised Code regarding institutional investors bidding on, and the use of federal depreciation and interest deductions against the state income tax with respect to, certain residential property and to name this act the Neighborhood Protection Act.
To amend section 3317.0215 of the Revised Code and to amend Sections 265.10 as subsequently amended, 265.20, and 265.210 of H.B. 96 of the 136th General Assembly regarding the threshold cost pool for school districts serving students whose services exceed the special education threshold cost and to make an appropriation.
Ohio Senate Bill 474 proposes to lower state excise tax rates specifically for beer manufactured within the United States. The bill defines "American beer" as product from entities holding a federal permit and sets reduced per-ounce and per-barrel tax rates for these domestic products compared to foreign-made beer. These changes would apply to both sealed containers of twelve ounces or less and larger barrels or other non-sealed containers. Revenue generated from these taxes would continue to go into the state's general revenue fund, while existing sections related to the previous tax structure are repealed.
This bill appropriates funds to reimburse county auditors for the costs associated with implementing recent changes to property tax laws. The reimbursement is specifically allocated from the state's General Fund for the current fiscal year. Additionally, the Director of Budget and Management is required to establish accounts to track the source and amount of these specific appropriations.
Ohio House Bill 999 prohibits local governments, including townships, municipalities, and counties, from granting property tax exemptions to data centers. The bill defines a data center as any facility used primarily for managing, storing, or processing digital information or mining virtual currency. It also bars state tax commissioners and county auditors from approving such tax exemption applications. Any tax incentives granted in violation of these new rules are declared void.
