To amend section 319.301 of the Revised Code to include emergency levies, substitute levies, all inside millage, and school district income taxes in the calculation of a school district's effective millage floor.
Summary
SB66 would amend Ohio Revised Code section 319.301, which governs the state’s property tax reduction formula, to broaden the types of school district levies counted when calculating a school district’s effective millage floor. Under current law, the calculation focuses on certain property taxes and related limits; this bill would expressly add emergency levies, substitute levies, all inside millage, and school district income taxes into the formula used by the tax commissioner and county auditors.
The bill also creates a property-tax-equivalent rate for school district income taxes and directs the tax commissioner to incorporate that rate when determining whether a district’s qualifying taxes fall below the statutory floor. It preserves the existing reduction framework, including the commissioner’s annual certifications to county auditors, adjustment procedures for multi-county districts, and the rule that the levy rate itself is not reduced—only the amount charged and payable is adjusted through the tax reduction formula. The amendment would apply prospectively to tax years beginning on or after the effective date.
Impact
SB66 would change how Ohio calculates the effective millage floor for school districts by expanding the set of levies and taxes included in the statutory tax reduction test. That would affect section 319.301 of the Revised Code and related administrative duties of the tax commissioner and county auditors, especially in school districts that rely on emergency levies, substitute levies, inside millage, or school district income taxes. The bill could alter the amount of property tax reduction applied to school district levies and may affect local revenue collections and taxpayer bills in those districts.
Sentiment
Based on the bill text and available context, the measure appears technical and fiscally focused rather than ideologically driven. The sponsor list suggests some bipartisan interest, and there is no recorded committee testimony or vote history in the provided materials indicating organized opposition or support. Overall, the bill seems aimed at clarifying and updating the school tax reduction formula rather than making a broad policy shift.
Contention
The main point of potential contention is whether school district income taxes and the additional levy types should be treated as part of the effective millage floor calculation, which could change how much tax relief property owners receive and how much revenue school districts retain. School districts and local tax administrators may be concerned about revenue impacts and implementation complexity, while taxpayers or tax-reform advocates may support the change if it prevents reductions from pushing total school-related taxation below the intended floor. The bill also adds administrative work for the tax commissioner and county auditors, including calculating a property tax equivalent rate for income taxes and integrating it into annual certifications.
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