To amend sections 128.35, 128.37, 128.38, 306.70, 307.697, 322.02, 345.02, 353.06, 511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10, 757.02, 3318.06, 4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09, 5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, and 5748.09 and to enact section 5705.17 of the Revised Code to increase the approval threshold required for passage of local taxes subject to voter approval.
SB 2 creates a tax exemption program for developers building on former coal mines or brownfield sites in Ohio, offering five years of property tax relief to encourage investment in these economically distressed areas. It also clarifies that small renewable energy projects (under 50 megawatts, like solar farms, wind farms, and biogas digesters) can be regulated by local zoning boards without changing their tax classification as public utilities. The bill directly affects local governments, developers, and small renewable energy operators by streamlining approvals for these projects while preserving existing tax treatment. These changes aim to support grid reliability and affordability by facilitating new power generation in targeted communities.
SB 116 reduces the tangible personal property tax rate for pipeline companies in Ohio from 88% to 25% of true value. This directly affects pipeline companies operating in Ohio, lowering their property tax burden on taxable assets like pipelines and related equipment. The bill amends Revised Code section 5727.111 to implement this rate change for all pipeline company property first taxed in Ohio after the effective date. The key provision is the uniform 25% tax rate, replacing the previous 88% rate for this specific industry.
To enact sections 5705.262 and 5705.263 of the Revised Code to allow electors to reduce unvoted property taxes by initiative and to name this act the Taxpayers Freedom Trilogy – Act Two: Arresting Inside Millage.
To amend sections 345.02, 511.07, 757.02, and 3318.06 and to enact section 5705.171 of the Revised Code to increase the approval threshold required for passage of certain property taxes and to name this act the Taxpayers Freedom Trilogy – Act Three: The Triumph of the Taxpayer.
To amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.
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.
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.
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.
