To amend sections 742.16, 742.33, 742.34, 5705.06, and 5705.31 and to repeal section 742.311 of the Revised Code regarding contributions to the Ohio Police and Fire Pension Fund.
Summary
HB280 revises the contribution structure for the Ohio Police and Fire Pension Fund by increasing employer contribution rates for both police officers and firefighters over time. Under the bill, the police employer contribution would rise from 19.5% to 24% in staged annual increases, and the firefighter employer contribution would be set at 24% with the same kind of staged adjustment framework. The bill also preserves the Pension Fund board’s authority to further adjust contribution rates if an actuarial valuation shows the fund still cannot be amortized within 30 years, but it limits how quickly those additional adjustments can be made.
The bill also updates related tax-law provisions so that the special municipal levies used to pay these pension contributions are expressly recognized in the Revised Code’s levy and budget-approval statutes. It amends sections governing special levies and county budget commission review to include the police and firefighter pension levies, and it repeals section 742.311, which is part of the existing statutory framework tied to these contribution obligations. In practical terms, the bill would increase required employer funding for the pension system and clarify how local governments may levy and account for the taxes used to pay those costs.
Impact
HB280 would directly affect Ohio municipalities and other public employers participating in the Ohio Police and Fire Pension Fund by increasing mandatory employer contribution rates and tying future rate changes to actuarial findings. It would also affect local tax administration by explicitly incorporating the pension-related levies into the statutes governing special levies and county budget commission review, which could influence how local governments budget for and finance these obligations. The bill would amend multiple sections of the Revised Code and repeal one section to align the pension funding rules with the new contribution schedule.
Sentiment
The available record shows the bill was only introduced and had not yet advanced to a recorded vote or committee hearing, so there is no formal legislative vote history or transcript-based debate to gauge broad sentiment. Based on the bill’s structure, it appears aimed at strengthening pension funding and addressing long-term actuarial liabilities, which typically reflects a fiscally cautious or solvency-oriented approach. Because no committee discussion is provided, there is no documented public support or opposition in the record supplied.
Contention
The main likely point of contention is the higher cost to local governments and public employers, since the bill increases required payroll contributions for police and fire departments and may require municipalities to adjust budgets or levy authority to cover the added expense. Another possible issue is the pace and size of the contribution increases, because the bill phases them in over several years and allows additional actuarial adjustments if the fund remains underfunded. No specific objections or supporters are identified in the provided materials, but the fiscal burden on employers and taxpayers is the most apparent area of concern.