The bill amends various sections of the Revised Code to increase the approval threshold for local taxes subject to voter approval from a simple majority to at least sixty percent of those voting. This change applies to multiple areas, including public safety answering points, countywide 9-1-1 systems, regional transit authorities, and the levying of taxes for public sports facilities. The bill also introduces new provisions for public hearings and notifications prior to the adoption of tax resolutions, ensuring greater transparency and public engagement in local governance. Additionally, it establishes that any resolution for imposing charges related to public safety answering points must be subject to public hearings and cannot take effect until thirty days after adoption.

Furthermore, the bill outlines the procedures for creating and operating joint economic development districts (JEDDs) and joint economic development zones (JEDZs), emphasizing the need for public hearings and the availability of relevant documents for public inspection before contracts are approved. It specifies that the ballot for tax elections must include options for "FOR" and "AGAINST" the proposed tax, and it mandates that at least sixty percent of voters must approve any tax levies or increases. The bill also introduces provisions for school districts to impose income taxes and issue bonds, with similar voting requirements, thereby enhancing accountability and ensuring that significant tax measures receive broad public support before implementation.

Statutes affected:
As Introduced: 128.35, 128.37, 128.38, 306.70, 307.697, 322.02, 345.02, 353.06, 511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10, 757.02, 3318.06, 4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09, 5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, 5748.09