To amend sections 3317.01, 5705.31, 5705.32, and 5705.321 and to enact section 5705.60 of the Revised Code to modify the law governing county budget commissions and property taxation.
Summary
HB499 would make several changes to Ohio’s property tax and county budget commission laws. The bill revises how county budget commissions review tax budgets and set levy amounts, including clarifying when commissions may reduce levies and adding a specific prohibition against reducing a school district levy below the 20-mill operating requirement. It also updates the rules for distributing county public library fund revenues and preserves the ability of counties to use alternative apportionment methods for that fund under existing approval procedures.
The bill also creates a new process for “qualifying fixed-sum levies,” requiring the tax commissioner each year to calculate any rate adjustment needed so that a levy produces its intended dollar amount for the current tax year, and then certify that adjustment to county auditors for implementation. In addition, the bill makes conforming changes to school funding language in section 3317.01 and repeals the existing versions of the amended sections.
Impact
HB499 would affect county auditors, county budget commissions, the tax commissioner, school districts, libraries, townships, municipal corporations, and other local taxing units. Its main legal effect is to tighten and clarify the authority of county budget commissions when adjusting property tax levies, while protecting school district operating levies from being reduced below the statutory 20-mill floor. It would also change how certain fixed-sum property tax levies are annually recalculated and administered, and it would continue to govern the distribution of county public library funds under both the default and alternative apportionment methods.
Sentiment
Because the bill was only introduced and there are no committee transcripts or recorded votes, there is no documented public sentiment in the available record. Based on the text, the bill appears to be a technical and administrative property-tax measure rather than a broad policy overhaul, with an emphasis on standardizing levy calculations and limiting county commission discretion in certain cases.
Contention
The most likely points of contention are the bill’s limits on county budget commission discretion and its protection of school district levy levels. Local taxing authorities may view the new constraints on levy reductions as reducing flexibility to manage tax burdens, while school districts and other levy-supported entities may support the safeguards against under-collection. The library fund apportionment provisions could also draw attention from counties and municipalities because they preserve, but do not fundamentally redesign, the existing approval structure for alternative distribution methods.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.
Relating to the authority of the Wood County Central Hospital District of Wood County, Texas, to provide brain and memory care services to residents of the hospital district through the creation and operation of brain and memory health care services districts.