On March 19, the Ohio House of Representatives passed House Bill 28, which would “eliminate the authority to levy replacement property tax levies,” and sent it to the Ohio Senate.
According to Rep. Adam Mathews, R-Lebanon, the bill is a continuation of a previous bill that aims to “create transparency” for voters regarding tax levies.
“The ultimate goal of the bill is to make sure that if voters go to the ballot box, they know whether or not they are voting to raise their property taxes,” according to Mathews. “Our local taxing entities, whether schools, parks, or libraries, frequently do an excellent job of explaining to their constituents what their needs are.
However, we want to ensure that voters understand, ‘Does a yes vote mean I’ll be paying the same as before, or will my taxes go up?'”
Reps. Thomas Hall and Mathews, the bill’s primary sponsors, as well as Reps. Cindy Abrams, Tim Barhorst, Thaddeus J. Claggett, Gary Click, Meredith Craig, Rodney Creech, Jack K. Daniels, Levi Dean, Kellie Deeter, Steve Demetriou, Michael D. Dovilla, Tex Fischer, Sarah Fowler Arthur, Chris Glassburn, Jennifer Gross, Mark Hiner, Marilyn John, Mark Johnson, Don Jones, Angela N. King, Brian Lampton, Beth Lear, Brian Lorenz, Ty D. Mathews
Mathews stated that despite additional levies, communities have remained supportive because “the case was made that this is worth it to the community.”
If passed, HB 28 would allow simple renewals, which mean taxes would stay the same, as well as renewals with an increase, which means taxes would rise, to be placed on voting ballots, according to Mathews.
“Removing replacement levies and simplifying ballot language gives voters more democratic control and more power to their voice when they go out on Election Day,” he pointed out. “This builds trust between them and their schools, them and their parks, them and their county commissioners, rather than pitting them against each other every election season.”
Bath Township Fire Chief Joseph Kitchen, president of the Ohio Fire Chiefs Association, stated in written opposition testimony that he has firsthand experience with the difficulties of securing funding.
An additional levy to fund the department failed in November 2023, demonstrating that concerns about rising property taxes are “very real,” even in communities that are supportive, according to Kitchen.
“Replacement levies allow us to adjust for changes in property values while keeping millage rates stable, offering an alternative to asking voters for entirely new levies or additional millage,” Kitchen told the court. “This flexibility helps maintain consistent funding without placing an undue burden on property owners.”
The removal of replacement levies would deprive communities of a “vital option” and “leave departments with few alternatives,” potentially leading to higher millage rates or operating with less funding, he said in the statement.
“House Bill 28, if enacted, could destabilize local government finances, leaving many communities with no choice but to either cut essential services or ask voters for additional millage – a request that is sometimes met with resistance, even in supportive communities like mine,” said the congressman.
If approved by the Ohio Senate, which will hear arguments on the bill in the coming weeks, HB 28 will be signed by Governor Mike DeWine.
