The bill amends several sections of the Revised Code to eliminate the authority to levy replacement property tax levies, specifically repealing section 5705.192. It modifies sections 319.301 and 319.302 to clarify that certain taxes, including those designated as replacement levies, will no longer be recognized as renewals of existing taxes. New language is introduced to specify that qualifying levies do not include any replacement levies as they existed before the effective date of this amendment. The bill aims to streamline property tax processes and simplify tax administration for local governments while ensuring that the overall tax structure and debt obligations remain unaffected.

Additionally, the bill addresses various aspects of taxation and funding mechanisms for school districts, community college districts, and regional student education districts. It allows school districts to issue general obligation bonds and levy taxes in excess of the ten-mill limitation, with specific requirements for resolutions and ballot language. The bill removes the option to replace taxes when renewing them, thereby simplifying the renewal process. It also outlines the responsibilities of county commissioners regarding tax levies for community addiction services and criminal justice facilities, ensuring transparency and accountability in the use of taxpayer funds while enhancing fiscal responsibility in public fund management.

Statutes affected:
As Introduced: 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, 5705.412, 5705.192
As Reported By House Committee: 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, 5705.412, 5705.192
As Passed By House: 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, 5705.412, 5705.192