To amend sections 323.131 and 4503.06 and to enact section 5705.171 of the Revised Code to require tax rates to be expressed as a percentage of true value on tax bills and ballot language.
HB391 would change how certain Ohio property-related taxes are presented to taxpayers and voters. For real property tax bills, the bill requires county tax bills to show the effective tax rate not only in mills, but also as a percentage of true value, with the phrase “effective tax rate” printed in bold. It also adds or preserves several required notices on tax bills, including delinquency and foreclosure warnings, homestead reduction notices, and a notice for parcels on the real property tax suspension list. For manufactured and mobile homes, the bill makes parallel changes so that tax bills for homes taxed as real property or under the manufactured home tax system also display the effective tax rate as a percentage of true value, along with related notices about owner-occupancy reductions and delinquency consequences.
The bill also adds a new requirement for election materials. Beginning with elections on or after January 1, 2026, whenever a real property tax millage is stated in election notices or ballot language, it must be immediately followed by the proposed tax expressed as a percentage of true value. The Secretary of State would be responsible for prescribing the revised notice and ballot forms, and county auditors would need to include the new information in their certifications to taxing authorities. In effect, the bill is aimed at making property tax rates more understandable to the public by translating millage into a true-value percentage.
HB391 would amend sections 323.131 and 4503.06 of the Revised Code and enact new section 5705.171. Those changes would affect county auditors, county treasurers, the Secretary of State, taxing authorities, and property owners receiving tax bills or voting on property tax levies. The bill does not appear to change the underlying tax rates or tax bases themselves; rather, it changes the required presentation of tax information on bills, notices, and ballot language.
The general sentiment reflected in the bill’s structure is favorable toward transparency and taxpayer clarity. The bill was introduced with a large list of cosponsors, suggesting broad initial support among House members. No committee testimony, recorded votes, or opposition statements were provided in the available materials, so there is no documented public debate to indicate strong support or resistance in committee.
The main point of contention, based on the text itself, would likely be administrative burden and formatting changes for county officials and election administrators, since they would need to revise tax bills, web postings, certifications, and ballot language. Another possible issue is whether expressing tax rates as a percentage of true value could confuse rather than clarify some taxpayers, especially because the bill requires both mills and percentage expressions. However, no specific objections are recorded in the available history.
HB391 would require county tax bills and certain election notices/ballot language to present property tax millage as a percentage of true value, in addition to mills. It would amend Ohio Revised Code sections 323.131 and 4503.06 and create section 5705.171, affecting county auditors, county treasurers, the Secretary of State, taxing authorities, and owners of real property and manufactured/mobile homes. The bill is primarily a disclosure and formatting measure; it does not alter tax rates, exemptions, or valuation rules, but it would require updated forms, notices, and administrative procedures.
The available context suggests generally positive or at least neutral support for the bill’s transparency goals. The measure was introduced with many cosponsors, which indicates early legislative backing. No committee transcripts or votes are available, so there is no recorded opposition or floor debate to show a divided sentiment.
The likely areas of contention are administrative complexity and the practical effect of the new disclosure format. County auditors, treasurers, and election officials would need to revise tax bills, web postings, certifications, and ballot language to include the percentage-of-true-value expression. Some stakeholders might also question whether adding both mills and percentage expressions improves clarity or creates confusion for taxpayers and voters. No specific objections, amendments, or opposing arguments are documented in the materials provided.