To amend sections 3781.06, 3781.061, and 5713.30 of the Revised Code relating to temporary greenhouses and building codes, to establish the Urban Farmer Youth Initiative Pilot Program, to codify certain property tax requirements for agricultural land, and to make an appropriation.
SB 358 creates a special "Blackout" license plate option for Ohio vehicle owners. It allows owners of standard vehicles to apply for this plate, which features a black background with white letters instead of the usual design, excluding the "BIRTHPLACE OF AVIATION" slogan and county identification stickers. Applicants must pay standard registration fees plus a $10 administrative fee and a $20 plate fee, with both fees deposited into the state highway safety fund. This bill directly affects Ohio drivers who choose this specific plate design, with no broader policy changes beyond the plate specifications and associated fees.
SB 307 amends Ohio law to permit local governments to use tax increment financing (TIF) for constructing or renovating police and firefighting facilities. This change directly affects cities and counties seeking to fund public safety infrastructure, as it allows them to leverage future increases in property tax revenue from a designated area to cover project costs. The key mechanism involves designating a specific geographic zone where new tax revenue generated by development (beyond pre-project levels) is redirected to pay for the facility construction. This expands existing TIF rules, which previously excluded public safety facilities, enabling these projects to be financed through a tool commonly used for economic development.
To amend sections 1514.01, 1514.02, 1514.021, 1514.022, 1514.023, 1514.024, 1514.03, 1514.04, 1514.05, 1514.07, 1514.071, 1514.08, 1514.09, 1514.11, 1514.40, 1514.41, 1514.42, 1514.43, 1514.44, 1514.45, 1514.46, 1514.50, 1514.99, 1563.11, and 5749.02 and to enact sections 1514.091, 1514.092, 1514.093, 1514.48, 1514.60, 1514.61, 1514.62, 1514.63, 1514.64, 1514.65, 1514.66, 1514.67, 1514.68, 1514.69, 1514.70, 1514.71, and 1514.72 of the Revised Code to establish regulations for the underground mining of limestone and dolomite and to increase certain severance tax rates.
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.
