The OASBO Legislative Tracking Tool is frequently updated and posted to the OASBO Advocacy Hub. The OASBO Legislative Tracking Tool provides information on legislation introduced by the 134th General Assembly that impacts public education. The bills are listed in order by bill number. Links are included to the respective bill pages with additional information, such as the Legislative Service Commission (LSC) analysis and fiscal notes.
Additional information related to a number of bills that the OASBO Legislative Committee and other members have discussed are outlined below. Links to testimony for the respective bills are included for your reference and use in discussions with your communities and boards.
- SB 18 - Incorporates changes in the Internal Revenue Code into Ohio law (Sen. Roegner)
- SB 18 is a conformity bill that expressly incorporates changes in the Internal Revenue Code since March 27, 2020, into Ohio law, to exclude certain loan amounts forgiven under federal law from the commercial activity tax, to authorize a commercial activity tax exclusion for Bureau of Workers' Compensation dividends paid to employers, and to declare an emergency.
- Bill text, LSC Analysis and Fiscal Notes.
- OASBO eNews article by Mike Sobul.
- Status: Signed by Gov. DeWine on March 31, 2021
- SB 57 - Amended to incorporate HB 133 – COVID-Related Commerce/Property Tax Valuation Complaints (Sen. Hackett, Sen. Antonio)
- Amended SB 57 incorporates HB 133, which provides for a COVID-related property tax complaint to be filed for tax year 2020 and modifies the Board of Revision (BOR) process for certain property valuation challenges for businesses as a result of the COVID-19 pandemic for tax years 2020, 2021, and 2022. Prior to its passage in the House, SB 57 was amended to incorporate clarifying language that if the BOR determines a property’s value should be lowered due to COVID, then that value should remain in effect for tax years 2020, 2021, and 2022 so the provisions of HB 920 can be applied.
- Bill text, LSC Analysis and Fiscal Notes.
- OASBO joint opponent testimony.
- Status: See OASBO Legislative Tracking Tool.
- 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.
- Increases the threshold requiring board approval from 50% to 75% for a CRA property tax exemption for a commercial or industrial project.
- Removes the requirement that municipalities share municipal income tax revenue generated by new employees at a large CRA commercial or industrial project with the school district encompassing that project.
- Bill text, LSC Analysis and Fiscal Notes.
- OASBO joint opponent testimony.
- Status: See OASBO Legislative Tracking Tool.
- HB 126 – Regarding Property Values (Rep. Merrin)
- HB 126 requires local governments that contest property values to formally pass an authorizing resolution for each contest and to notify property owners, among other changes. The bill reverts back to the original legislation in HB 343 (132nd General Assembly) and HB 75 (133rd General Assembly) prior to the Senate twice adopting substitute bills largely removing most of the requirements (i.e., Eklund compromise language). Unfortunately, the sponsor did not introduce the "compromise" legislation. If passed, the legislation is first effective for complaints filed in 2022 for tax year 2021.
- Bill text, LSC Analysis and Fiscal Notes.
- OASBO joint opponent testimony.
- Status: See OASBO Legislative Tracking Tool.
- HB 140 – Ballot Uniformity and Transparency Act (Rep. Merrin)
- HB 140 proposes a number of changes to the ballot language for property tax levies. The bill sponsor has suggested the proposed changes in HB 140 are intended to allow voters to better understand the effects a proposed levy will have on their property taxes. However, OASBO and other state associations believe the changes in HB 140 will actually cause confusion and misunderstanding by voters. By necessity, ballot language is technical in nature and not meant to be an accurate estimate of the taxes owed by each individual taxpayer should the levy pass. Instead, the ballot language under current law describes the taxes that will be levied on behalf of the taxing entity. The joint testimony linked below outlines the serious issues and concerns with the proposed changes in HB 140.
- Bill text, LSC Analysis and Fiscal Notes.
- OASBO joint opponent testimony.
- Status: See OASBO Legislative Tracking Tool.
- HB 200 – Report Card Reform (Rep. Jones, Rep. Robinson)
- HB 200 is a bipartisan effort to reform the state report card. The bill eliminates the current “A” through “F” grading system and replaces the grading system with new performance ratings of: Significantly exceeds expectations; Exceeds expectations; Meets expectations; Significantly approaching expectations; Moderately approaching expectations; and In need of support. The bill also does away with the “overall grade” of buildings and school districts, rating only each component.
- Bill text, LSC Analysis and Fiscal Notes.
- Status: OASBO joint testimony will be given in the House Primary and Secondary Education Committee on Tuesday, April 13.
- HB 34 - Student Records (Rep. Ingram)
- SB 111 and HB 170 - Pandemic Relief - School Financial Assistance
Please continue to work with your district's leadership team, including your superintendent and board, to advocate for K-12 schools. Your contacts and discussions with your local legislators related to proposed legislation and its impact on our schools and communities make a difference.