The bill, introduced by Senator Hicks-Hudson and co-sponsored by Senators DeMora and Ingram, amends section 5705.19 of the Revised Code and enacts section 307.852 to authorize counties and political subdivisions to place tax levies on the ballot specifically for pre-kindergarten programs. The new section 307.852 outlines that funds from these levies must be allocated to nonprofit entities that are organized under state laws and exempt from federal income taxation. These entities are required to use the funds to support licensed child care centers and preschool programs for children aged four and above, particularly focusing on families with incomes not exceeding 400% of the federal poverty line. The bill also includes accountability measures, allowing county commissioners to demand refunds and take legal action against nonprofits that misuse the funds.

Additionally, the bill introduces a new category (BBB) in section 5705.19 that explicitly permits tax levies for pre-kindergarten programs, thereby expanding the permissible uses of tax levies for counties. It also allows taxing authorities to reduce or terminate levies deemed unnecessary or excessive and introduces provisions for resolutions from detention facility districts and combined districts. Furthermore, it enables county commissioners to levy taxes exceeding the ten-mill limitation for sewage disposal projects for up to twenty years. The bill streamlines the process for tax levies, enhances local governance flexibility, and specifies that tax levies for 9-1-1 systems can only be imposed in areas receiving the service. The resolution will take immediate effect upon passage, and existing section 5705.19 is repealed.

Statutes affected:
As Introduced: 5705.19