HB 124 changes how local governments conduct property tax assessment studies that compare tax assessments to actual property sales prices. It modifies three specific sections of state law (5715.012, 5715.251, and 5715.26) to adjust the process for these studies. The bill directly affects county auditors and local tax authorities responsible for performing these assessments. The key change simplifies or updates the procedural steps for completing these studies, without altering tax rates or property values themselves.
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.
To amend sections 3317.01, 5705.01, 5705.03, 5705.13, 5705.27, 5705.28, 5705.29, 5705.31, 5705.32, 5705.321, 5705.35, 5705.36, 5705.37, 5747.51, and 5747.53 of the Revised Code to modify the law governing county budget commissions, property taxation, and alternative apportionment formulas for local government and public library funds.
To amend sections 319.301 and 5705.314 of the Revised Code to limit the ability of school districts to reallocate unvoted property tax millage and to include certain property and school district income taxes in the calculation of a school district's effective millage floor.
To amend sections 319.301, 323.08, 323.152, 323.155, 323.158, 3317.017, 3317.02, 3317.021, 3317.16, 4503.06, 4503.065, and 4503.0610 and to enact section 319.303 of the Revised Code to authorize a reduction in school district property taxes affected by a millage floor that would limit increases in such taxes according to inflation and to require a corresponding adjustment in the school funding formula.
To amend section 5701.11 of the Revised Code to expressly incorporate changes in the Internal Revenue Code since March 15, 2023, into Ohio law and to declare an emergency.
To amend sections 135.61, 135.62, 135.621, 135.623, 1733.04, and 1733.24 and to enact section 135.67 of the Revised Code to create the small defense business linked deposit program.
To enact sections 3313.907 and 3317.166 of the Revised Code to designate a JROTC program offered by a school district as a career-technical education program.
To amend section 718.04 and to enact section 718.041 of the Revised Code to require voter approval to modify a municipal income tax reciprocity credit and to allow a voter initiative to authorize, modify, or repeal such a credit.
HB 8 requires health insurance plans and Ohio Medicaid to cover biomarker testing for diagnosis, treatment, and ongoing disease monitoring when ordered by a provider as medically necessary. The bill mandates coverage only for tests supported by specific evidence, such as FDA-approved uses, clinical guidelines, or peer-reviewed studies showing improved health outcomes, and explicitly excludes screening purposes. It also requires plans to minimize disruptions in care (like multiple biopsies) and ensures an accessible appeal process for coverage denials. This affects patients with conditions requiring these tests and healthcare providers ordering them, but does not change existing coverage for screening.