OHIO LEGISLATIVE SERVICE COMMISSION
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H.B. 579 Bill Analysis
135th General Assembly
Click here for H.B. 579’s Fiscal Note
Version: As Introduced
Primary Sponsors: Reps. Brennan and Abrams
Effective date:
Kitty Sorah, Attorney
SUMMARY
▪ Authorizes townships to levy property taxes to provide for school resource officer (SRO)
services for school districts located within their territory.
DETAILED ANALYSIS
Township school resource officer property taxes
The bill authorizes townships to levy a property tax to pay for school district resource
officers (SROs). The tax may be levied upon the request of one or more school districts located
within the township’s territory. After receiving such a request, the township can levy the tax for
renewable periods of up to five years.
School resource officers
An SRO is a law enforcement officer that provides security services to a school district
pursuant to an agreement between the school board and the officer’s law enforcement agency.
Continuing law requires that agreement, known as a memorandum of understanding, to
include certain information, such as SRO background requirements and clearly defined
responsibilities, and generally provides for certain training requirements for SROs. 1
Township property tax for school resource officers
The bill authorizes townships to levy a property tax for the specific purpose of funding
SRO services for city, local, exempted village, or joint vocational school districts located within
their territory. To do so, a school board that intends to utilize SRO services must first certify to
each township in which the school district is located that the district’s revenues are insufficient
to provide for the requirements of the district.
1 R.C. 3313.951, not in the bill.
November 15, 2024
Office of Research and Drafting LSC Legislative Budget Office
After the board of township trustees receives such a certification from each school
district in its territory, the board may then adopt a resolution proposing a tax for SRO services
for each such district. If the board receives a certification from a joint vocational school district,
the board may adopt such a resolution without receiving such a certification from any other
school district or, if the board has also received a certification from each city, local, and
exempted village school district in its territory, may adopt a single resolution funding the
provision of school resource officers to all school districts in its territory. If there is more than
one school district located in its territory, the resolution must specify how the revenue is to be
apportioned to each district. The township may propose the levy for a specified term of up to
five years and may also renew the levy, with voter approval, at the same, or a higher or lower
rate.2
The tax must be submitted to voters of the township in the same manner as nearly
every other property tax, except that the ballot must list each school district and the amount of
revenue apportioned to each district. If voters approve the tax, any tax collections are paid to
each school district in the proportion provided for in the resolution, and each district must use
the revenue to contract for SRO services for the district.3
Existing school district property taxes for SRO services
Continuing law authorizes city, local, exempted village, cooperative education, or joint
vocational school boards to levy property taxes, with voter approval, for the purpose of
providing for school safety and security. Ohio law does not specifically define what is meant by
school safety and security, but does state that school safety and security includes safety-related
permanent improvements, mental health services and counseling, safety training, and safety
personnel services, which likely includes SRO services. The bill does not affect these taxes.
HISTORY
Action Date
Introduced 05-15-24
anhb579in-135/ks
2 R.C. 5705.19, not in the bill.
3 R.C. 5705.231.
P a g e |2 H.B. 579
As Introduced