SB 48 amends Ohio law to require the Auditor of State to annually audit all public funds received by chartered nonpublic schools. It specifically mandates audits of funds from three sources: the educational choice scholarship program, administrative cost reimbursements, and auxiliary services reimbursements. The bill directly affects chartered nonpublic schools that receive state funds, requiring them to undergo annual financial reviews of these specific public money accounts. The law repeals the previous auditing provision and defines "public money" to include these three fund types for audit purposes. This creates a standardized annual audit process for public funds in chartered nonpublic schools.
To amend sections 505.37, 505.48, 505.481, 3311.21, 3311.50, 3318.05, 3318.052, 3318.08, 3318.18, 3318.44, 3354.12, 3358.11, 5705.03, 5705.19, 5705.191, 5705.192, 5705.198, 5705.199, 5705.21, 5705.212, 5705.213, 5705.215, 5705.217, 5705.218, 5705.219, 5705.2111, 5705.2114, 5705.222, 5705.23, 5705.233, 5705.25, 5705.251, 5748.02, 5748.03, 5748.04, and 5748.09; to enact section 5705.171; and to repeal section 5705.261 of the Revised Code to disallow and, by 2030, eliminate property taxes levied for a continuing period of time and to name this act The Taxpayers Freedom Trilogy – Act One: Discontinuing the Continuum.
To amend sections 5739.02, 5739.03, and 5739.05 of the Revised Code to authorize a sales tax holiday for four months each year for the sale of firearm safety and storage devices.
SCR 9 is a resolution passed by the Ohio Assembly urging Congress to make the 2017 Tax Cuts and Jobs Act (TCJA) permanent. It cites the TCJA's claimed benefits, including increased economic growth, job creation, higher wages, simplified tax filing, and greater business investment in Ohio. The resolution does not change tax law itself but formally asks federal lawmakers to eliminate the temporary nature of certain TCJA provisions to reduce uncertainty for taxpayers and businesses. This is a symbolic action with no legal effect, as it only expresses the Ohio Assembly's position to federal representatives.
To amend sections 5747.08 and 5747.98 and to enact section 5747.87 of the Revised Code to authorize a nonrefundable income tax credit for having a dog spayed or neutered or for completing a dog training course.
Proposing to amend Section 2 of Article XII of the Constitution of the State of Ohio to limit property taxes, whether voted or unvoted, to one and one-quarter per cent or, for certain owner-occupied homes, one per cent of real property's true value.
To amend sections 351.01, 351.021, 353.06, 4735.11, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 and to enact section 5325.01 of the Revised Code to limit the authority of local governments to regulate short-term rental properties, to extend local lodging taxes to short-term rentals, to require collection of those taxes by short-term rental platforms, and to require real estate licenses to be issued electronically.
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.
HB 562 allocates state funding to school districts to help them provide food options that meet students' religious dietary restrictions, such as halal, kosher, or vegetarian needs. The bill directly affects students with these restrictions and school nutrition programs responsible for meal planning. Its key mechanism is a specific appropriation (funding allocation) to support the development or expansion of compliant food services. This policy change requires schools to use the funds to improve dietary accommodations, without specifying exact menu requirements. The bill focuses on enabling schools to better serve religious dietary needs through financial support.
To amend sections 323.25, 4503.06, 5721.01, 5721.18, and 5721.31 of the Revised Code to prohibit enforcement of delinquent property tax liens against certain owner-occupied homesteads.
