Property Tax Legislation and Other Bills Reintroduced this General Assembly

By Katie Johnson posted 2 days ago


A number of bills have been reintroduced this General Assembly that failed to pass last year, including:

  • HB 123 – Community Reinvestment Areas (Reps. Fraizer and Cross) – A bill to modify the law governing community reinvestment areas and the terms under which property may be exempted in such areas. Bill text, LSC Analysis and Fiscal Notes.
  • HB 126 – Regarding Property Values (Rep. Merrin) – A bill to require local governments that contest property values to formally pass an authorizing resolution for each contest and to notify property owners. Bill text, LSC Analysis and Fiscal Notes.
  • HB 133 – COVID-Related Commerce/Property Tax Valuation Complaints (Rep. Hillyer) – A bill relating to commerce and property tax valuation complaints, and to repeal the version of section 1322.24 of the Revised Code that is scheduled to take effect October 9, 2021. Bill text, LSC Analysis and Fiscal Notes.
  • HB 140 – Modify Election Notices, Ballot Language For Property Tax Levies (Rep. Merrin) – A bill to enact the "Ballot Uniformity and Transparency Act" to modify the form of election notices and ballot language for property tax levies. Bill text, LSC Analysis and Fiscal Notes.

In addition to the bills above, the following property tax-related bills are new this General Assembly:

  • HB 71 – Exempt Certain Housing From Property Taxation (Reps. Plummer and Hicks-Hudson) – A bill to exempt from property taxation qualifying housing for individuals diagnosed with mental illness or substance use disorder and to declare an emergency. Bill text, LSC Analysis and Fiscal Notes.
  • HB 66 – Review of Property Tax Exemptions (Rep. Hoops) – A bill to require the reporting of information on and legislative review of property tax exemptions. Bill text, LSC Analysis and Fiscal Notes.

OASBO will provide testimony on the above bills once hearings are scheduled. If you have provided testimony on any of the bills listed above in the past, we ask that you please prepare and give testimony again. We will also work with you to prepare testimony if you have not done so in the past. The legislators like to hear from practitioners. It is YOUR voice that makes the difference.