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HB 28

Ohio House•In Senate Committee

Summary

HB 28, “Eliminate the authority to levy replacement property tax levies”, was introduced in the House on Jan 28, 2025 by Rep. Adam Mathews (R) with 39 co-sponsors. It was referred to Ways and Means, and last saw action on Mar 26, 2025: Referred to committee: Ways and Means.

Record

Text

HB 28 has 39 co-sponsors and 2 roll calls.

hb28/engrossed.txt
As Passed by the House
136th General Assembly
    Regular Session  H. B. No. 28
        2025-2026
  Representatives Mathews, A., Hall, T.
 Cosponsors: Representatives Williams, Gross, Fischer, Johnson, Teska, King,
Thomas, D., Dean, John, Workman, Roemer, Click, Demetriou, Abrams, Barhorst,
Claggett, Craig, Creech, Daniels, Deeter, Dovilla, Fowler Arthur, Glassburn, Hiner,
Jones, Lampton, Lear, Lorenz, Mathews, T., Miller, M., Mullins, Newman, Peterson,
  Plummer, Robb Blasdel, Stephens, Swearingen, Willis, Young
  A BILL
  To amend sections 319.301, 319.302, 523.06,  1
  1545.21, 3316.041, 3316.06, 3358.11, 3505.06,  2
  5705.03, 5705.218, 5705.2111, 5705.221,  3
  5705.233, 5705.261, and 5705.412 and to repeal  4
  section 5705.192 of the Revised Code to  5
  eliminate the authority to levy replacement  6
  property tax levies.  7
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
      Section 1. That sections 319.301, 319.302, 523.06,  8
1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03, 5705.218,  9
5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412 of the  10
Revised Code be amended to read as follows:  11
      Sec. 319.301. (A) The reductions required by division (D)  12
of this section do not apply to any of the following:  13
      (1) Taxes levied at whatever rate is required to produce a  14
specified amount of tax money, including a tax levied under  15
H. B. No. 28  Page 2
As Passed by the House
section 5705.199 or 5748.09 of the Revised Code, or an amount to  16
pay debt charges;  17
       (2) Taxes levied within the one per cent limitation  18
imposed by Section 2 of Article XII, Ohio Constitution;  19
       (3) Taxes provided for by the charter of a municipal  20
corporation.  21
       (B) As used in this section:  22
       (1) "Real property" includes real property owned by a  23
railroad.  24
       (2) "Carryover property" means all real property on the  25
current year's tax list except:  26
       (a) Land and improvements that were not taxed by the  27
district in both the preceding year and the current year;  28
       (b) Land and improvements that were not in the same class  29
in both the preceding year and the current year.  30
       (3) "Effective tax rate" means with respect to each class  31
of property:  32
       (a) The sum of the total taxes that would have been  33
charged and payable for current expenses against real property  34
in that class if each of the district's taxes were reduced for  35
the current year under division (D)(1) of this section without  36
regard to the application of division (E)(3) of this section  37
divided by  38
       (b) The taxable value of all real property in that class.  39
       (4) "Taxes charged and payable" means the taxes charged  40
and payable prior to any reduction required by section 319.302  41
of the Revised Code.  42
H. B. No. 28  Page 3
As Passed by the House
       (C) The tax commissioner shall make the determinations  43
required by this section each year, without regard to whether a  44
taxing district has territory in a county to which section  45
5715.24 of the Revised Code applies for that year. Separate  46
determinations shall be made for each of the two classes  47
established pursuant to section 5713.041 of the Revised Code.  48
       (D) With respect to each tax authorized to be levied by  49
each taxing district, the tax commissioner, annually, shall do  50
both of the following:  51
       (1) Determine by what percentage, if any, the sums levied  52
by such tax against the carryover property in each class would  53
have to be reduced for the tax to levy the same number of  54
dollars against such property in that class in the current year  55
as were charged against such property by such tax in the  56
preceding year subsequent to the reduction made under this  57
section but before the reduction made under section 319.302 of  58
the Revised Code. In the case of a tax levied for the first time  59
that is not a renewal of an existing tax, the commissioner shall  60
determine by what percentage the sums that would otherwise be  61
levied by such tax against carryover property in each class  62
would have to be reduced to equal the amount that would have  63
been levied if the full rate thereof had been imposed against  64
the total taxable value of such property in the preceding tax  65
year. A tax or portion of a tax that is designated a replacement  66
levy under section 5705.192 of the Revised Code is not a renewal  67
of an existing tax for purposes of this division.  68
       (2) Certify each percentage determined in division (D)(1)  69
of this section, as adjusted under division (E) of this section,  70
and the class of property to which that percentage applies to  71
the auditor of each county in which the district has territory.  72
H. B. No. 28  Page 4
As Passed by the House
The auditor, after complying with section 319.30 of the Revised  73
Code, shall reduce the sum to be levied by such tax against each  74
parcel of real property in the district by the percentage so  75
certified for its class. Certification shall be made by the  76
first day of September except in the case of a tax levied for  77
the first time, in which case certification shall be made within  78
fifteen days of the date the county auditor submits the  79
information necessary to make the required determination.  80
        (E)(1) As used in division (E)(2) of this section, "pre-  81
1982 joint vocational taxes" means, with respect to a class of  82
property, the difference between the following amounts:  83
        (a) The taxes charged and payable in tax year 1981 against  84
the property in that class for the current expenses of the joint  85
vocational school district of which the school district is a  86
part after making all reductions under this section;  87
        (b) Two-tenths of one per cent of the taxable value of all  88
real property in that class.  89
        If the amount in division (E)(1)(b) of this section  90
exceeds the amount in division (E)(1)(a) of this section, the  91
pre-1982 joint vocational taxes shall be zero.  92
        As used in divisions (E)(2) and (3) of this section,  93
"taxes charged and payable" has the same meaning as in division  94
(B)(4) of this section and excludes any tax charged and payable  95
in 1985 or thereafter under sections 5705.194 to 5705.197 or  96
section 5705.199, 5705.213, 5705.219, or 5748.09 of the Revised  97
Code.  98
        (2) If in the case of a school district other than a joint  99
vocational or cooperative education school district any  100
percentage required to be used in division (D)(2) of this  101
H. B. No. 28  Page 5
As Passed by the House
section for either class of property could cause the total taxes  102
charged and payable for current expenses to be less than two per  103
cent of the taxable value of all real property in that class  104
that is subject to taxation by the district, the commissioner  105
shall determine what percentages would cause the district's  106
total taxes charged and payable for current expenses against  107
that class, after all reductions that would otherwise be made  108
under this section, to equal, when combined with the pre-1982  109
joint vocational taxes against that class, the lesser of the  110
following:  111
       (a) The sum of the rates at which those taxes are  112
authorized to be levied;  113
       (b) Two per cent of the taxable value of the property in  114
that class. The auditor shall use such percentages in making the  115
reduction required by this section for that class.  116
       (3) If in the case of a joint vocational school district  117
any percentage required to be used in division (D)(2) of this  118
section for either class of property could cause the total taxes  119
charged and payable for current expenses for that class to be  120
less than two-tenths of one per cent of the taxable value of  121
that class, the commissioner shall determine what percentages  122
would cause the district's total taxes charged and payable for  123
current expenses for that class, after all reductions that would  124
otherwise be made under this section, to equal that amount. The  125
auditor shall use such percentages in making the reductions  126
required by this section for that class.  127
       (F) No reduction shall be made under this section in the  128
rate at which any tax is levied.  129
       (G) The commissioner may order a county auditor to furnish  130
H. B. No. 28  Page 6
As Passed by the House
any information the commissioner needs to make the  131
determinations required under division (D) or (E) of this  132
section, and the auditor shall supply the information in the  133
form and by the date specified in the order. If the auditor  134
fails to comply with an order issued under this division, except  135
for good cause as determined by the commissioner, the  136
commissioner shall withhold from such county or taxing district  137
therein fifty per cent of state revenues to local governments  138
pursuant to section 5747.50 of the Revised Code or shall direct  139
the department of education and workforce to withhold therefrom  140
fifty per cent of state revenues to school districts pursuant to  141
Chapter 3317. of the Revised Code. The commissioner shall  142
withhold the distribution of such revenues until the county  143
auditor has complied with this division, and the department  144
shall withhold the distribution of such revenues until the  145
commissioner has notified the department that the county auditor  146
has complied with this division.  147
       (H) If the commissioner is unable to certify a tax  148
reduction factor for either class of property in a taxing  149
district located in more than one county by the last day of  150
November because information required under division (G) of this  151
section is unavailable, the commissioner may compute and certify  152
an estimated tax reduction factor for that district for that  153
class. The estimated factor shall be based upon an estimate of  154
the unavailable information. Upon receipt of the actual  155
information for a taxing district that received an estimated tax  156
reduction factor, the commissioner shall compute the actual tax  157
reduction factor and use that factor to compute the taxes that  158
should have been charged and payable against each parcel of  159
property for the year for which the estimated reduction factor  160
was used. The amount by which the estimated factor resulted in  161
H. B. No. 28  Page 7
As Passed by the House
an overpayment or underpayment in taxes on any parcel shall be  162
added to or subtracted from the amount due on that parcel in the  163
ensuing tax year.  164
       A percentage or a tax reduction factor determined or  165
computed by the commissioner under this section shall be used  166
solely for the purpose of reducing the sums to be levied by the  167
tax to which it applies for the year for which it was determined  168
or computed. It shall not be used in making any tax computations  169
for any ensuing tax year.  170
       (I) In making the determinations under division (D)(1) of  171
this section, the tax commissioner shall take account of changes  172
in the taxable value of carryover property resulting from  173
complaints filed under section 5715.19 of the Revised Code for  174
determinations made for the tax year in which such changes are  175
reported to the commissioner. Such changes shall be reported to  176
the commissioner on the first abstract of real property filed  177
with the commissioner under section 5715.23 of the Revised Code  178
following the date on which the complaint is finally determined  179
by the board of revision or by a court or other authority with  180
jurisdiction on appeal. The tax commissioner shall account for  181
such changes in making the determinations only for the tax year  182
in which the change in valuation is reported. Such a valuation  183
change shall not be used to recompute the percentages determined  184
under division (D)(1) of this section for any prior tax year.  185
       Sec. 319.302. (A)(1) Real property that is not intended  186
primarily for use in a business activity shall qualify for a  187
partial exemption from real property taxation. For purposes of  188
this partial exemption, "business activity" includes all uses of  189
real property, except farming; leasing property for farming;  190
occupying or holding property improved with single-family, two-  191
H. B. No. 28  Page 8
As Passed by the House
family, or three-family dwellings; leasing property improved  192
with single-family, two-family, or three-family dwellings; or  193
holding vacant land that the county auditor determines will be  194
used for farming or to develop single-family, two-family, or  195
three-family dwellings. For purposes of this partial exemption,  196
"farming" does not include land used for the commercial  197
production of timber that is receiving the tax benefit under  198
section 5713.23 or 5713.31 of the Revised Code and all  199
improvements connected with such commercial production of  200
timber.  201
       (2) Each year, the county auditor shall review each parcel  202
of real property to determine whether it qualifies for the  203
partial exemption provided for by this section as of the first  204
day of January of the current tax year.  205
       (B) After complying with section 319.301 of the Revised  206
Code, the county auditor shall reduce the remaining sums to be  207
levied by qualifying levies against each parcel of real property  208
that is listed on the general tax list and duplicate of real and  209
public utility property for the current tax year and that  210
qualifies for partial exemption under division (A) of this  211
section, and against each manufactured and mobile home that is  212
taxed pursuant to division (D)(2) of section 4503.06 of the  213
Revised Code and that is on the manufactured home tax list for  214
the current tax year, by ten per cent, to provide a partial  215
exemption for that parcel or home. For the purposes of this  216
division:  217
       (1) "Qualifying levy" means a levy approved at an election  218
held before September 29, 2013; a levy within the ten-mill  219
limitation; a levy provided for by the charter of a municipal  220
corporation that was levied on the tax list for tax year 2013; a  221
H. B. No. 28  Page 9
As Passed by the House
subsequent renewal of any such levy; or a subsequent substitute  222
for such a levy under section 5705.199 of the Revised Code.  223
       (2) "Qualifying levy" does not include any replacement  224
imposed under section 5705.192 of the Revised Code, as it  225
existed before the effective date of this amendment, of any levy  226
described in division (B)(1) of this section.  227
       (C) Except as otherwise provided in sections 323.152,  228
323.158, 323.16, 505.06, and 715.263 of the Revised Code, the  229
amount of the taxes remaining after any such reduction shall be  230
the real and public utility property taxes charged and payable  231
on each parcel of real property, including property that does  232
not qualify for partial exemption under division (A) of this  233
section, and the manufactured home tax charged and payable on  234
each manufactured or mobile home, and shall be the amounts  235
certified to the county treasurer for collection. Upon receipt  236
of the real and public utility property tax duplicate, the  237
treasurer shall certify to the tax commissioner the total amount  238
by which the real property taxes were reduced under this  239
section, as shown on the duplicate. Such reduction shall not  240
directly or indirectly affect the determination of the principal  241
amount of notes that may be issued in anticipation of any tax  242
levies or the amount of bonds or notes for any planned  243
improvements. If after application of sections 5705.31 and  244
5705.32 of the Revised Code and other applicable provisions of  245
law, including divisions (F) and (I) of section 321.24 of the  246
Revised Code, there would be insufficient funds for payment of  247
debt charges on bonds or notes payable from taxes reduced by  248
this section, the reduction of taxes provided for in this  249
section shall be adjusted to the extent necessary to provide  250
funds from such taxes.  251
H. B. No. 28  Page 10
As Passed by the House
       (D) The tax commissioner may adopt rules governing the  252
administration of the partial exemption provided for by this  253
section.  254
       (E) The determination of whether property qualifies for  255
partial exemption under division (A) of this section is solely  256
for the purpose of allowing the partial exemption under division  257
(B) of this section.  258
       Sec. 523.06. If a merger agreement is entered into as  259
required by section 523.04 of the Revised Code, this section  260
does not apply. If a merger agreement is not entered into under  261
section 523.04 of the Revised Code, the merger agreement shall  262
contain all of the terms and conditions specified in this  263
section. If a partial merger agreement is entered into under  264
section 523.04 of the Revised Code, this section applies only to  265
the extent any term or condition that is required by section  266
523.04 of the Revised Code to be addressed in the merger  267
agreement is not addressed therein.  268
       The terms and conditions of a merger agreement to which  269
this section applies shall be as follows:  270
       (A) All members of each board of township trustees shall  271
serve as board members of the new township. At the first general  272
election for township officers occurring not less than ninety  273
days after a merger is approved, the electors of the new  274
township shall elect three township trustees with staggered  275
terms of office. The first terms of office following the  276
election shall be modified to an even number of years not to  277
exceed four to allow subsequent elections for the office to be  278
held in the same year as other township officers.  279
       (B) The township fiscal officer of the largest township,  280
H. B. No. 28  Page 11
As Passed by the House
by population, shall be the township fiscal officer for the new  281
township. At the first general election for township officers  282
occurring not less than ninety days after the merger, the  283
electors shall elect a township fiscal officer, whose first term  284
of office shall be modified to an even number of years not to  285
exceed four to allow subsequent elections for that office to be  286
held in the same year as other township fiscal officers.  287
       (C) Voted property tax levies shall remain in effect for  288
the parcels of real property to which they applied prior to the  289
merger, and the merger shall not affect the proceeds of a tax  290
levy pledged for the retirement of any debt obligation. Upon  291
expiration of a property tax levy, the levy may only be replaced  292
or renewed by vote of the electors in the manner provided by  293
law, to apply to real property within the boundaries of the new  294
township. If the millage levied inside the ten-mill limitation  295
of each township merged is different, the board of township  296
trustees of the new township shall immediately equalize the  297
millage for the entire new township.  298
       (D) For purposes of the retirement of all debt obligations  299
of each township merged, the township fiscal officer shall  300
continue to track parcels of real property and the tax revenue  301
generated on those parcels by the tax districts that were in  302
place prior to the merger, and shall provide that information on  303
an annual basis to the board of township trustees of the new  304
township. Debt obligations that existed at the time of the  305
merger shall be retired from the revenue generated from the  306
parcels of real property that made up the township that incurred  307
the debt before the merger.  308
       (E)(1) With respect to any agreement entered into under  309
Chapter 4117. of the Revised Code that covers any of the  310
H. B. No. 28  Page 12
As Passed by the House
employees of the townships merged under this chapter, the state  311
employment relations board, within one hundred twenty days after  312
the date the merger is approved, shall designate the appropriate  313
bargaining units for the employees of the new township in  314
accordance with section 4117.06 of the Revised Code.  315
Notwithstanding the recognition procedures prescribed in section  316
4117.05 and division (A) of section 4117.07 of the Revised Code,  317
the board shall conduct a representation election with respect  318
to each bargaining unit designated under this division in  319
accordance with divisions (B) and (C) of section 4117.07 of the  320
Revised Code. If an exclusive representative is selected through  321
this election, the exclusive representative shall negotiate and  322
enter into an agreement with the new township in accordance with  323
Chapter 4117. of the Revised Code. Until the parties reach an  324
agreement, any agreement in effect on the date of the merger  325
shall apply to the employees that were in the bargaining unit  326
that is covered by the agreement. An agreement in existence on  327
the date of the merger is terminated on the effective date of an  328
agreement negotiated under this division.  329
       (2) If an exclusive representative is not selected, any  330
agreement in effect on the date of the merger shall apply to the  331
employees that were in the bargaining unit that is covered by  332
the agreement and shall expire on its terms.  333
       (3) Each agreement entered into under Chapter 4117. of the  334
Revised Code on or after the effective date of this section  335
September 29, 2011, involving a new township shall contain a  336
provision regarding the designation of an exclusive  337
representative and bargaining units for the new township as  338
described in division (E) of this section.  339
       (4) In addition to the laws listed in division (A) of  340
H. B. No. 28  Page 13
As Passed by the House
section 4117.10 of the Revised Code that prevail over  341
conflicting agreements between employee organizations and public  342
employers, division (E) of this section prevails over any  343
conflicting provisions of agreements between employee  344
organizations and public employers that are entered into on or  345
after the effective date of this section September 29, 2011,  346
pursuant to Chapter 4117. of the Revised Code.  347
       (5) As used in division (E) of this section, "employee  348
organization" and "exclusive representative" have the same  349
meanings as in section 4117.01 of the Revised Code.  350
       (F)(1) If the boundaries of the new township are not  351
coextensive with a special purpose district, the new township  352
shall remain in the existing special purpose district as a  353
successor to the original township, unless the special purpose  354
district is dissolved. The board of township trustees of the new  355
township may place a question on the ballot at the next general  356
election held after the merger to conform the boundaries,  357
dissolve the special purpose district, or absorb the special  358
purpose district into the new township on the terms specified in  359
the resolution that places the question on the ballot for  360
approval of the electors of the new township.  361
       (2) As used in division (F) of this section, "special  362
purpose district" means any geographic or political jurisdiction  363
that is created under law by a township merged.  364
       (G) Zoning codes that existed at the time of the merger  365
shall remain in effect after the merger, and the townships that  366
existed before the merger shall be treated as administrative  367
districts within the new township for the purposes of zoning.  368
       Sec. 1545.21. (A) The board of park commissioners, by  369
H. B. No. 28  Page 14
As Passed by the House
resolution, may submit to the electors of the park district the  370
question of levying taxes for the use of the district. The  371
resolution shall declare the necessity of levying such taxes,  372
shall specify the purpose for which such taxes shall be used,  373
the annual rate proposed, and the number of consecutive years  374
the rate shall be levied. Such resolution shall be forthwith  375
certified to the board of elections in each county in which any  376
part of such district is located, not later than the ninetieth  377
day before the day of the election, and the question of the levy  378
of taxes as provided in such resolution shall be submitted to  379
the electors of the district at a special election to be held on  380
whichever of the following occurs first:  381
       (1) The day of the next general election;  382
       (2) The first Tuesday after the first Monday in May in any  383
calendar year, except that if a presidential primary election is  384
held in that calendar year, then the day of that election.  385
       A resolution to renew, renew and increase, or renew and  386
decrease any existing levy shall not be placed on the ballot  387
unless the question is submitted at the general election held  388
during the last year the tax to be renewed may be extended on  389
the tax list, or at any election described in division (A)(1) or  390
(2) of this section in the ensuing year. Such a resolution may  391
specify that the renewal, increase, or decrease of the existing  392
levy shall be extended on the tax list for the tax year  393
specified in the resolution, which may be the last year the  394
existing levy may be extended on the list for the ensuing year.  395
If the renewal, increase, or decrease is to be extended on the  396
tax list for the last tax year the existing levy would otherwise  397
be extended, the existing levy shall not be extended on the tax  398
list for that last year unless the question of the renewal,  399
H. B. No. 28  Page 15
As Passed by the House
increase, or decrease is not approved by a majority of electors  400
voting on the question, in which case the existing levy shall be  401
extended on the tax list for that last year.  402
       Except as otherwise prescribed in division (B) of this  403
section, the ballot shall set forth the purpose for which the  404
taxes shall be levied, the levy's estimated annual collections,  405
the annual rate of levy, expressed in mills for each dollar of  406
taxable value and in dollars for each one hundred thousand  407
dollars of the county auditor's appraised value, and the number  408
of years of such levy. If the tax is to be placed on the current  409
tax list, the form of the ballot shall state that the tax will  410
be levied in the current tax year and shall indicate the first  411
calendar year the tax will be due.  412
       (B)(1) (B) If the resolution of the board of park  413
commissioners provides that an existing levy will be renewed,  414
increased, or decreased upon the passage of the ballot question,  415
the form of the ballot shall be the same as prescribed for such  416
levies in divisions (B) and (C) of section 5705.25 of the  417
Revised Code.  418
       (2) If the resolution of the board of park commissioners  419
provides that an existing levy will be canceled upon the passage  420
of the new levy, the board shall request that the county  421
auditor, in addition to the information the auditor is required  422
to certify under section 5705.03 of the Revised Code, certify  423
the estimated effective rate of the existing levy. In such an  424
instance, the ballot must include a statement that: "an existing  425
levy of ___ mills (stating the original levy millage) for each  426
$1 of taxable value, which amounts to $___ (estimated effective  427
rate) for each $100,000 of the county auditor's appraised value,  428
having ___ years remaining, will be canceled and replaced upon  429
H. B. No. 28  Page 16
As Passed by the House
the passage of this levy." In such case, the ballot may refer to  430
the new levy as a "replacement levy" if the new millage does not  431
exceed the original millage of the levy being canceled or as a  432
"replacement and additional levy" if the new millage exceeds the  433
original millage of the levy being canceled.  434
       (C) If a majority of the electors voting upon the question  435
of such levy vote in favor thereof, such taxes shall be levied  436
and shall be in addition to the taxes authorized by section  437
1545.20 of the Revised Code, and all other taxes authorized by  438
law. The rate submitted to the electors at any one time shall  439
not exceed two mills annually upon each dollar of taxable value  440
unless the purpose of the levy includes providing operating  441
revenues for one of Ohio's major metropolitan zoos, as defined  442
in section 4503.74 of the Revised Code, in which case the rate  443
shall not exceed three mills annually upon each dollar of  444
taxable value. When a tax levy has been authorized as provided  445
in this section or in section 1545.041 of the Revised Code, the  446
board of park commissioners may issue bonds pursuant to section  447
133.24 of the Revised Code in anticipation of the collection of  448
such levy, provided that such bonds shall be issued only for the  449
purpose of acquiring and improving lands. Such levy, when  450
collected, shall be applied in payment of the bonds so issued  451
and the interest thereon. The amount of bonds so issued and  452
outstanding at any time shall not exceed one per cent of the  453
total taxable value in such district. Such bonds shall bear  454
interest at a rate not to exceed the rate determined as provided  455
in section 9.95 of the Revised Code.  456
       (D) As used in this section, "the county auditor's  457
appraised value" and "estimated effective rate" have the same  458
meanings as in section 5705.01 of the Revised Code.  459
H. B. No. 28  Page 17
As Passed by the House
        Sec. 3316.041. (A) Notwithstanding any provision of  460
Chapter 133. or sections 3313.483 to 3313.4810 of the Revised  461
Code, and subject to the approval of the director of education  462
and workforce, a school district that is in a state of fiscal  463
watch declared under section 3316.03 of the Revised Code may  464
restructure or refinance loans obtained or in the process of  465
being obtained under section 3313.483 of the Revised Code if all  466
of the following requirements are met:  467
        (1) The operating deficit certified for the school  468
district for the current or preceding fiscal year under section  469
3313.483 of the Revised Code exceeds fifteen per cent of the  470
district's general revenue fund for the fiscal year preceding  471
the year for which the certification of the operating deficit is  472
made.  473
        (2) The school district voters have, during the period of  474
the fiscal watch, approved the levy of a tax under section  475
718.09, 718.10, 5705.194, 5705.21, 5748.02, or 5748.09 of the  476
Revised Code that is not a renewal or replacement levy, or a  477
levy under section 5705.199 of the Revised Code, and that will  478
provide new operating revenue.  479
        (3) The board of education of the school district has  480
adopted or amended the financial plan required by section  481
3316.04 of the Revised Code to reflect the restructured or  482
refinanced loans, and sets forth the means by which the district  483
will bring projected operating revenues and expenditures, and  484
projected debt service obligations, into balance for the life of  485
any such loan.  486
        (B) Subject to the approval of the director, the school  487
district may issue securities to evidence the restructuring or  488
refinancing authorized by this section. Such securities may  489
H. B. No. 28  Page 18
As Passed by the House
extend the original period for repayment not to exceed ten  490
years, and may alter the frequency and amount of repayments,  491
interest or other financing charges, and other terms or  492
agreements under which the loans were originally contracted,  493
provided the loans received under sections 3313.483 of the  494
Revised Code are repaid from funds the district would otherwise  495
receive under Chapter 3317. of the Revised Code, as required  496
under division (E)(3) of section 3313.483 of the Revised Code.  497
Securities issued for the purpose of restructuring or  498
refinancing under this section shall be repaid in equal payments  499
and at equal intervals over the term of the debt and are not  500
eligible to be included in any subsequent proposal to  501
restructure or refinance.  502
        (C) Unless the district is declared to be in a state of  503
fiscal emergency under division (D) of section 3316.04 of the  504
Revised Code, a school district shall remain in a state of  505
fiscal watch for the duration of the repayment period of any  506
loan restructured or refinanced under this section.  507
        Sec. 3316.06. (A) Within one hundred twenty days after the  508
first meeting of a school district financial planning and  509
supervision commission, the commission shall adopt a financial  510
recovery plan regarding the school district for which the  511
commission was created. During the formulation of the plan, the  512
commission shall seek appropriate input from the school district  513
board and from the community. This plan shall contain the  514
following:  515
        (1) Actions to be taken to:  516
        (a) Eliminate all fiscal emergency conditions declared to  517
exist pursuant to division (B) of section 3316.03 of the Revised  518
Code;  519
H. B. No. 28  Page 19
As Passed by the House
       (b) Satisfy any judgments, past-due accounts payable, and  520
all past-due and payable payroll and fringe benefits;  521
       (c) Eliminate the deficits in all deficit funds, except  522
that any prior year deficits in the capital and maintenance fund  523
established pursuant to section 3315.18 of the Revised Code  524
shall be forgiven;  525
       (d) Restore to special funds any moneys from such funds  526
that were used for purposes not within the purposes of such  527
funds, or borrowed from such funds by the purchase of debt  528
obligations of the school district with the moneys of such  529
funds, or missing from the special funds and not accounted for,  530
if any;  531
       (e) Balance the budget, avoid future deficits in any  532
funds, and maintain on a current basis payments of payroll,  533
fringe benefits, and all accounts;  534
       (f) Avoid any fiscal emergency condition in the future;  535
       (g) Restore the ability of the school district to market  536
long-term general obligation bonds under provisions of law  537
applicable to school districts generally.  538
       (2) The management structure that will enable the school  539
district to take the actions enumerated in division (A)(1) of  540
this section. The plan shall specify the level of fiscal and  541
management control that the commission will exercise within the  542
school district during the period of fiscal emergency, and shall  543
enumerate respectively, the powers and duties of the commission  544
and the powers and duties of the school board during that  545
period. The commission may elect to assume any of the powers and  546
duties of the school board it considers necessary, including all  547
powers related to personnel, curriculum, and legal issues in  548
H. B. No. 28  Page 20
As Passed by the House
order to successfully implement the actions described in  549
division (A)(1) of this section.  550
       (3) The target dates for the commencement, progress upon,  551
and completion of the actions enumerated in division (A)(1) of  552
this section and a reasonable period of time expected to be  553
required to implement the plan. The commission shall prepare a  554
reasonable time schedule for progress toward and achievement of  555
the requirements for the plan, and the plan shall be consistent  556
with that time schedule.  557
       (4) The amount and purpose of any issue of debt  558
obligations that will be issued, together with assurances that  559
any such debt obligations that will be issued will not exceed  560
debt limits supported by appropriate certifications by the  561
fiscal officer of the school district and the county auditor. If  562
the commission considers it necessary in order to maintain or  563
improve educational opportunities of pupils in the school  564
district, the plan may include a proposal to restructure or  565
refinance outstanding debt obligations incurred by the board  566
under section 3313.483 of the Revised Code contingent upon the  567
approval, during the period of the fiscal emergency, by district  568
voters of a tax levied under section 718.09, 718.10, 5705.194,  569
5705.21, 5748.02, 5748.08, or 5748.09 of the Revised Code that  570
is not a renewal or replacement levy, or a levy under section  571
5705.199 of the Revised Code, and that will provide new  572
operating revenue. Notwithstanding any provision of Chapter 133.  573
or sections 3313.483 to 3313.4810 of the Revised Code, following  574
the required approval of the district voters and with the  575
approval of the commission, the school district may issue  576
securities to evidence the restructuring or refinancing. Those  577
securities may extend the original period for repayment, not to  578
exceed ten years, and may alter the frequency and amount of  579
H. B. No. 28  Page 21
As Passed by the House
repayments, interest or other financing charges, and other terms  580
of agreements under which the debt originally was contracted, at  581
the discretion of the commission, provided that any loans  582
received pursuant to section 3313.483 of the Revised Code shall  583
be paid from funds the district would otherwise receive under  584
Chapter 3317. of the Revised Code, as required under division  585
(E)(3) of section 3313.483 of the Revised Code. The securities  586
issued for the purpose of restructuring or refinancing the debt  587
shall be repaid in equal payments and at equal intervals over  588
the term of the debt and are not eligible to be included in any  589
subsequent proposal for the purpose of restructuring or  590
refinancing debt under this section.  591
       (5) An evaluation of the feasibility of entering into  592
shared services agreements with other political subdivisions for  593
the joint exercise of any power, performance of any function, or  594
rendering of any service, if so authorized by statute.  595
       (B) Any financial recovery plan may be amended subsequent  596
to its adoption. Each financial recovery plan shall be updated  597
annually.  598
       (C) Each school district financial planning and  599
supervision commission shall submit the financial recovery plan  600
it adopts or updates under this section to the director of  601
education and workforce for approval immediately following its  602
adoption or updating. The director shall evaluate the plan and  603
either approve or disapprove it within thirty calendar days from  604
the date of its submission. If the plan is disapproved, the  605
director shall recommend modifications that will render it  606
acceptable. No financial planning and supervision commission  607
shall implement a financial recovery plan that is adopted or  608
updated on or after April 10, 2001, unless the director has  609
H. B. No. 28  Page 22
As Passed by the House
approved it.  610
       Sec. 3358.11. (A) In the same manner as a tax may be  611
proposed by a board of trustees of a community college district  612
under section 3354.12 of the Revised Code, the board of trustees  613
of a state community college district may adopt and certify a  614
resolution to the board of elections of one or more of the  615
counties comprising the state community college district  616
directing the board of elections to place on the ballot at any  617
general or special election the question of levying a tax in  618
excess of the ten-mill limitation on all the taxable property in  619
that county or those counties. The tax may be for any of the  620
following purposes, as stated in the resolution:  621
       (1) The acquisition of sites in that county or those  622
counties;  623
       (2) The erection, furnishing, and equipment of buildings  624
in that county or those counties;  625
       (3) The acquisition, construction, or improvement of any  626
property in that county or those counties which the board of  627
trustees of a state community college is authorized to acquire,  628
construct, or improve and which has an estimated life or  629
usefulness of five years or more as certified by the treasurer  630
of the board of trustees.  631
       The resolution shall declare that the proceeds of the levy  632
or issue may be used solely within the county or counties in  633
which the tax is levied and state the term of the tax, which may  634
be for any term authorized for a tax levied under section  635
3354.12 of the Revised Code. The question of such a tax may not  636
be submitted at more than two special elections held in any one  637
calendar year. Levies for a continuing period of time adopted  638
H. B. No. 28  Page 23
As Passed by the House
under this section may be reduced in accordance with section  639
5705.261 of the Revised Code.  640
       The election shall be held, canvassed, and certified in  641
the manner provided for the submission of a tax levy under  642
section 3354.12 of the Revised Code. A tax levied under this  643
section may be renewed in the same manner as a tax levied under  644
section 3354.12 of the Revised Code or replaced in accordance  645
with section 5705.192 of the Revised Code.  646
       If electors approve the levy, the board of trustees may  647
anticipate a fraction of the proceeds of the levy and may, from  648
time to time, issue anticipation notes in the same manner and  649
subject to the same limitations provided under section 3354.12  650
of the Revised Code.  651
       (B) In accordance with Chapter 133. of the Revised Code,  652
the board of trustees of a state community college district may  653
adopt and certify a resolution to the board of elections of one  654
or more of the counties comprising the district directing the  655
board of elections to place on the ballot at any election  656
authorized under section 133.18 of the Revised Code both of the  657
following questions:  658
       (1) The question of issuing bonds for paying all or part  659
of the cost of the following:  660
       (a) The purchase of sites in that county or those  661
counties;  662
       (b) The erection, furnishings, and equipment of buildings  663
in that county or those counties;  664
       (c) The acquisition or construction of any property in  665
that county or those counties which the board of trustees is  666
authorized to acquire or construct and which has an estimated  667
H. B. No. 28  Page 24
As Passed by the House
life or usefulness of five years or more as certified by the  668
treasurer of the board of trustees.  669
       (2) The question of levying a tax in excess of the ten-  670
mill limitation on all the taxable property in that county or  671
those counties to pay the interest on and retire any bonds  672
approved by the electors under division (B)(1) of this section.  673
       The election shall be held, canvassed, and certified in  674
the manner provided for the submission of a bond issuance and  675
tax levy under section 3354.11 of the Revised Code. Bonds  676
approved by electors under division (B)(1) of this section may  677
be issued for one or more improvements which the district is  678
authorized to acquire or construct, notwithstanding the fact  679
that such improvements may not be for more than one purpose  680
under Chapter 133. of the Revised Code.  681
       Notes may be issued in anticipation of any bonds that may  682
be approved by the electors under division (B)(1) of this  683
section in the manner provided under section 133.22 of the  684
Revised Code.  685
       For the purpose of applying Chapter 133. of the Revised  686
Code to division (B) of this section, the treasurer of the state  687
community college district shall be considered to be the  688
district's fiscal officer, and the board of trustees of the  689
state community college district shall be considered to be the  690
taxing authority.  691
       (C) The board of trustees of a state community college  692
district that levies a tax or proposes to levy a tax under  693
division (A) or (B) of this section shall be considered to be a  694
taxing authority, the county or counties in which the tax is  695
levied shall be considered to be a subdivision, and the  696
H. B. No. 28  Page 25
As Passed by the House
treasurer of the board of trustees shall be considered to be a  697
fiscal officer for the purposes of Chapter 5705. of the Revised  698
Code, except for section 5705.19 of the Revised Code.  699
       Sec. 3505.06. (A) On the questions and issues ballot shall  700
be printed all questions and issues to be submitted at any one  701
election together with the percentage of affirmative votes  702
necessary for passage as required by law. Such ballot shall have  703
printed across the top thereof, and below the stubs, "Official  704
Questions and Issues Ballot."  705
       (B)(1) Questions and issues shall be grouped together on  706
the ballot from top to bottom as provided in division (B)(1) of  707
this section, except as otherwise provided in division (B)(2) of  708
this section. State questions and issues shall always appear as  709
the top group of questions and issues. In calendar year 1997,  710
the following questions and issues shall be grouped together on  711
the ballot, in the following order from top to bottom, after the  712
state questions and issues:  713
       (a) County questions and issues;  714
       (b) Municipal questions and issues;  715
       (c) Township questions and issues;  716
       (d) School or other district questions and issues.  717
       In each succeeding calendar year after 1997, each group of  718
questions and issues described in division (B)(1)(a) to (d) of  719
this section shall be moved down one place on the ballot except  720
that the group that was last on the ballot during the  721
immediately preceding calendar year shall appear at the top of  722
the ballot after the state questions and issues. The rotation  723
shall be performed only once each calendar year, beginning with  724
the first election held during the calendar year. The rotation  725
H. B. No. 28  Page 26
As Passed by the House
of groups of questions and issues shall be performed during each  726
calendar year as required by division (B)(1) of this section,  727
even if no questions and issues from any one or more such groups  728
appear on the ballot at any particular election held during that  729
calendar year.  730
       (2) Questions and issues shall be grouped together on the  731
ballot, from top to bottom, in the following order when it is  732
not practicable to group them together as required by division  733
(B)(1) of this section because of the type of voting machines  734
used by the board of elections: state questions and issues,  735
county questions and issues, municipal questions and issues,  736
township questions and issues, and school or other district  737
questions and issues. The particular order in which each of a  738
group of state questions or issues is placed on the ballot shall  739
be determined by, and certified to each board of elections by,  740
the secretary of state.  741
       (3) Failure of the board of elections to rotate questions  742
and issues as required by division (B)(1) of this section does  743
not affect the validity of the election at which the failure  744
occurred, and is not grounds for contesting an election under  745
section 3515.08 of the Revised Code.  746
       (C) The particular order in which each of a group of  747
county, municipal, township, or school district questions or  748
issues is placed on the ballot shall be determined by the board  749
providing the ballots.  750
       (D) The printed matter pertaining to each question or  751
issue on the ballot shall be enclosed at the top and bottom  752
thereof by a heavy horizontal line across the width of the  753
ballot. Immediately below such top line shall be printed a brief  754
title descriptive of the question or issue below it, such as  755
H. B. No. 28  Page 27
As Passed by the House
"Proposed Constitutional Amendment," "Proposed Bond Issue,"  756
"Proposed Annexation of Territory," "Proposed Increase in Tax  757
Rate," or such other brief title as will be descriptive of the  758
question or issue to which it pertains, together with a brief  759
statement of the percentage of affirmative votes necessary for  760
passage, such as "A sixty-five per cent affirmative vote is  761
necessary for passage," "A majority vote is necessary for  762
passage," or such other brief statement as will be descriptive  763
of the percentage of affirmative votes required.  764
       (E) The questions and issues ballot need not contain the  765
full text of the proposal to be voted upon. A condensed text  766
that will properly describe the question, issue, or an amendment  767
proposed by other than the general assembly shall be used as  768
prepared and certified by the secretary of state for state-wide  769
questions or issues or by the board for local questions or  770
issues. If other than a full text is used, the full text of the  771
proposed question, issue, or amendment together with the  772
percentage of affirmative votes necessary for passage as  773
required by law shall be posted in each polling place in some  774
spot that is easily accessible to the voters.  775
       (F)(1) Except as otherwise provided in division (F)(2) of  776
this section, each question and issue appearing on the questions  777
and issues ballot may be consecutively numbered. The question or  778
issue determined to appear at the top of the ballot may be  779
designated on the face thereof by the Arabic numeral "1" and all  780
questions and issues placed below on the ballot shall be  781
consecutively numbered. Such numeral shall be placed below the  782
heavy top horizontal line enclosing such question or issue and  783
to the left of the brief title thereof.  784
       (2) Beginning with the general election to be held on  785
H. B. No. 28  Page 28
As Passed by the House
November 5, 2024, a state question or issue determined to appear  786
at the top of the ballot shall be designated on the face thereof  787
by the Arabic numeral "1" and all state questions and issues  788
placed below on the ballot shall be consecutively numbered. For  789
elections occurring after the general election held on November  790
5, 2024, a state question or issue determined to appear at the  791
top of the ballot shall be designated on the face thereof by the  792
Arabic numeral that is consecutive to the Arabic numeral of the  793
last state question or issue that appeared on the ballot at the  794
immediately preceding election at which a state question or  795
issue appeared on the ballot and all state questions or issues  796
placed below on the ballot shall be consecutively numbered. Such  797
numeral shall be placed below the heavy top horizontal line  798
enclosing such question or issue and to the left of the brief  799
title thereof. Once a state question or issue appears on the  800
ballot designated by the Arabic numeral "500," the state  801
question or issue appearing at the top of the ballot at the  802
immediately following election at which a state question or  803
issue appears on the ballot shall be designated by the Arabic  804
numeral "1."  805
       (G) No portion of a ballot question proposing to levy a  806
property tax in excess of the ten-mill limitation under any  807
section of the Revised Code, including the renewal or  808
replacement of such a levy, may be printed in boldface type or  809
in a font size that is different from the font size of other  810
text in the ballot question. The prohibitions in division (G) of  811
this section do not apply to printed matter either described in  812
division (D) of this section related to such a ballot question  813
or located in the area of the ballot in which votes are  814
indicated for or against that question.  815
       Sec. 5705.03. (A) The taxing authority of each subdivision  816
H. B. No. 28  Page 29
As Passed by the House
may levy taxes annually, subject to the limitations of sections  817
5705.01 to 5705.47 of the Revised Code, on the real and personal  818
property within the subdivision for the purpose of paying the  819
current operating expenses of the subdivision and acquiring or  820
constructing permanent improvements. The taxing authority of  821
each subdivision and taxing unit shall, subject to the  822
limitations of such sections, levy such taxes annually as are  823
necessary to pay the interest and sinking fund on and retire at  824
maturity the bonds, notes, and certificates of indebtedness of  825
such subdivision and taxing unit, including levies in  826
anticipation of which the subdivision or taxing unit has  827
incurred indebtedness.  828
       (B)(1) When a taxing authority determines that it is  829
necessary to levy a tax outside the ten-mill limitation for any  830
purpose authorized by the Revised Code, the taxing authority  831
shall certify to the county auditor a resolution or ordinance  832
requesting that the county auditor certify to the taxing  833
authority the amounts described in division (B)(2) of this  834
section. The resolution or ordinance shall state all of the  835
following:  836
       (a) The proposed rate of the tax, expressed in mills for  837
each one dollar of taxable value, or the dollar amount of  838
revenue to be generated by the proposed tax;  839
       (b) The purpose of the tax;  840
       (c) Whether the tax is an additional levy, a renewal or a  841
replacement of an existing tax, a renewal or replacement of an  842
existing tax with an increase or a decrease, a reduction or  843
decrease of an existing tax, or an extension of an existing tax  844
to additional territory;  845
H. B. No. 28  Page 30
As Passed by the House
       (d) The section of the Revised Code authorizing submission  846
of the question of the tax;  847
       (e) The term of years of the tax or if the tax is for a  848
continuing period of time;  849
       (f) That the tax is to be levied upon the entire territory  850
of the subdivision or, if authorized by the Revised Code, a  851
description of the portion of the territory of the subdivision  852
in which the tax is to be levied;  853
       (g) The date of the election at which the question of the  854
tax shall appear on the ballot;  855
       (h) That the ballot measure shall be submitted to the  856
entire territory of the subdivision or, if authorized by the  857
Revised Code, a description of the portion of the territory of  858
the subdivision to which the ballot measure shall be submitted;  859
       (i) The tax year in which the tax will first be levied and  860
the calendar year in which the tax will first be collected;  861
       (j) Each such county in which the subdivision has  862
territory.  863
       (2) Upon receipt of a resolution or ordinance certified  864
under division (B)(1) of this section, the county auditor shall  865
certify to the taxing authority each of the following, as  866
applicable to that levy:  867
       (a) The total current tax valuation of the subdivision.  868
       (b) The number of mills for each one dollar of taxable  869
value that is required to generate a specified amount of  870
revenue.  871
       (c) Either of the following, calculated using the tax list  872
H. B. No. 28  Page 31
As Passed by the House
for the current year, and if this is not determined, the  873
estimated amount submitted by the auditor to the county budget  874
commission:  875
       (i) If the levy is to renew, renew and increase, renew and  876
decrease, reduce or decrease, or extend to additional territory  877
an existing levy that is subject to reduction under section  878
319.301 of the Revised Code, the levy's estimated effective  879
rate, calculated using the rate described in division (B)(2)(b)  880
or (d) of this section, expressed in dollars, rounded to the  881
nearest dollar, for each one hundred thousand dollars of the  882
county auditor's appraised value;  883
       (ii) For all other levies, the levy's rate, described in  884
division (B)(2)(b) or (d) of this section, expressed in dollars,  885
rounded to the nearest dollar, for each one hundred thousand  886
dollars of the county auditor's appraised value.  887
       (d) The dollar amount of revenue, rounded to the nearest  888
dollar, that would be generated by a specified number of mills  889
for each one dollar of taxable value.  890
       (e) For any levy or portion of a levy except a levy or  891
portion of a levy to pay debt charges, an estimate of the levy's  892
annual collections, rounded to the nearest one thousand dollars,  893
which shall be calculated assuming that the amount of the tax  894
list of the taxing authority remains throughout the life of the  895
levy the same as the amount of the tax list for the current  896
year, and if this is not determined, the estimated amount  897
submitted by the auditor to the county budget commission.  898
       If a subdivision is located in more than one county, the  899
county auditor shall obtain from the county auditor of each  900
other county in which the subdivision is located the current tax  901
H. B. No. 28  Page 32
As Passed by the House
valuation for the portion of the subdivision in that county. The  902
county auditor shall issue the certification to the taxing  903
authority within ten days after receiving the taxing authority's  904
resolution or ordinance requesting it.  905
       (3) Upon receiving the certification from the county  906
auditor under division (B)(2) of this section, the taxing  907
authority may adopt a resolution or ordinance stating the rate  908
of the tax levy, expressed in mills for each one dollar of  909
taxable value and the rate or estimated effective rate, as  910
applicable, in dollars for each one hundred thousand dollars of  911
the county auditor's appraised value, as estimated by the county  912
auditor, and that the taxing authority will proceed with the  913
submission of the question of the tax to electors. The taxing  914
authority shall certify this resolution or ordinance, a copy of  915
the county auditor's certifications, and the resolution or  916
ordinance the taxing authority adopted under division (B)(1) of  917
this section to the proper county board of elections in the  918
manner and within the time prescribed by the section of the  919
Revised Code governing submission of the question. The county  920
board of elections shall not submit the question of the tax to  921
electors unless a copy of the county auditor's certification  922
accompanies the resolutions or ordinances the taxing authority  923
certifies to the board. Before requesting a taxing authority to  924
submit a tax levy, any agency or authority authorized to make  925
that request shall first request the certification from the  926
county auditor provided under this section.  927
       (4) This division is supplemental to, and not in  928
derogation of, any similar requirement governing the  929
certification by the county auditor of the tax valuation of a  930
subdivision or necessary tax rates for the purposes of the  931
submission of the question of a tax in excess of the ten-mill  932
H. B. No. 28  Page 33
As Passed by the House
limitation, including sections 133.18 and 5705.195 of the  933
Revised Code.  934
       (C) All taxes levied on property shall be extended on the  935
tax list and duplicate by the county auditor of the county in  936
which the property is located, and shall be collected by the  937
county treasurer of such county in the same manner and under the  938
same laws and rules as are prescribed for the assessment and  939
collection of county taxes. The proceeds of any tax levied by or  940
for any subdivision when received by its fiscal officer shall be  941
deposited in its treasury to the credit of the appropriate fund.  942
       Sec. 5705.218. (A) The board of education of a city,  943
local, or exempted village school district, at any time by a  944
vote of two-thirds of all its members, may declare by resolution  945
that it may be necessary for the school district to issue  946
general obligation bonds for permanent improvements. The  947
resolution shall state all of the following:  948
       (1) The necessity and purpose of the bond issue;  949
       (2) The date of the special election at which the question  950
shall be submitted to the electors;  951
       (3) The amount, approximate date, estimated rate of  952
interest, and maximum number of years over which the principal  953
of the bonds may be paid;  954
       (4) The necessity of levying a tax outside the ten-mill  955
limitation to pay debt charges on the bonds and any anticipatory  956
securities.  957
       On adoption of the resolution, the board shall certify a  958
copy of it to the county auditor. The county auditor promptly  959
shall estimate and certify to the board the average annual  960
property tax rate, expressed in mills for each one dollar of  961
H. B. No. 28  Page 34
As Passed by the House
taxable value and in dollars for each one hundred thousand  962
dollars of the county auditor's appraised value, required  963
throughout the stated maturity of the bonds to pay debt charges  964
on the bonds in the same manner as under division (C) of section  965
133.18 of the Revised Code.  966
       (B) After receiving the county auditor's certification  967
under division (A) of this section, the board of education of  968
the city, local, or exempted village school district, by a vote  969
of two-thirds of all its members, may declare by resolution that  970
the amount of taxes that can be raised within the ten-mill  971
limitation will be insufficient to provide an adequate amount  972
for the present and future requirements of the school district;  973
that it is necessary to issue general obligation bonds of the  974
school district for permanent improvements and to levy an  975
additional tax in excess of the ten-mill limitation to pay debt  976
charges on the bonds and any anticipatory securities; that it is  977
necessary for a specified number of years or for a continuing  978
period of time to levy additional taxes in excess of the ten-  979
mill limitation to provide funds for the acquisition,  980
construction, enlargement, renovation, and financing of  981
permanent improvements or to pay for current operating expenses,  982
or both; and that the question of the bonds and taxes shall be  983
submitted to the electors of the school district at a special  984
election, which shall not be earlier than ninety days after  985
certification of the resolution to the board of elections, and  986
the date of which shall be consistent with section 3501.01 of  987
the Revised Code. The resolution shall specify all of the  988
following:  989
       (1) The county auditor's estimate of the average annual  990
property tax rate required throughout the stated maturity of the  991
bonds to pay debt charges on the bonds;  992
H. B. No. 28  Page 35
As Passed by the House
        (2) The proposed rate of the tax, if any, for current  993
operating expenses expressed in mills for each one dollar of  994
taxable value and in dollars for each one hundred thousand  995
dollars of the county auditor's appraised value, the first year  996
the tax will be levied, and the number of years it will be  997
levied, or that it will be levied for a continuing period of  998
time;  999
        (3) The proposed rate of the tax, if any, for permanent  1000
improvements expressed in mills for each one dollar of taxable  1001
value and in dollars for each one hundred thousand dollars of  1002
the county auditor's appraised value, the first year the tax  1003
will be levied, and the number of years it will be levied, or  1004
that it will be levied for a continuing period of time.  1005
        The resolution shall apportion the annual rate of the tax  1006
between current operating expenses and permanent improvements,  1007
if both taxes are proposed. The apportionment may but need not  1008
be the same for each year of the tax, but the respective  1009
portions of the rate actually levied each year for current  1010
operating expenses and permanent improvements shall be limited  1011
by the apportionment. The resolution shall go into immediate  1012
effect upon its passage, and no publication of it is necessary  1013
other than that provided in the notice of election. The board of  1014
education shall certify a copy of the resolution, along with  1015
copies of the auditor's estimates and its resolution under  1016
division (A) of this section, to the board of elections  1017
immediately after its adoption.  1018
        (C) The board of elections shall make the arrangements for  1019
the submission to the electors of the school district of the  1020
question proposed under division (B) or (J) of this section, and  1021
the election shall be conducted, canvassed, and certified in the  1022
H. B. No. 28  Page 36
As Passed by the House
same manner as regular elections in the district for the  1023
election of county officers. The resolution shall be put before  1024
the electors as one ballot question, with a favorable vote  1025
indicating approval of the bond issue, the levy to pay debt  1026
charges on the bonds and any anticipatory securities, the  1027
current operating expenses levy, the permanent improvements  1028
levy, and the levy for the current expenses of a qualifying  1029
school district and of partnering community schools, as those  1030
levies may be proposed. The board of elections shall publish  1031
notice of the election in a newspaper of general circulation in  1032
the school district once a week for two consecutive weeks, or as  1033
provided in section 7.16 of the Revised Code, prior to the  1034
election. If a board of elections operates and maintains a web  1035
site, that board also shall post notice of the election on its  1036
web site for thirty days prior to the election. The notice of  1037
election shall state all of the following:  1038
       (1) The principal amount of the proposed bond issue;  1039
       (2) The permanent improvements for which the bonds are to  1040
be issued;  1041
       (3) The maximum number of years over which the principal  1042
of the bonds may be paid;  1043
       (4) The estimated additional average annual property tax  1044
rate to pay the debt charges on the bonds, as certified by the  1045
county auditor and expressed in mills for each one dollar of  1046
taxable value and in dollars for each one hundred thousand  1047
dollars of the county auditor's appraised value;  1048
       (5) The proposed rate of the additional tax, if any, for  1049
current operating expenses expressed in mills for each one  1050
dollar of taxable value and in dollars for each one hundred  1051
H. B. No. 28  Page 37
As Passed by the House
thousand dollars of the county auditor's appraised value and, if  1052
the question is proposed under division (J) of this section, the  1053
portion of the rate to be allocated to the school district and  1054
the portion to be allocated to partnering community schools;  1055
       (6) The number of years the current operating expenses tax  1056
will be in effect, or that it will be in effect for a continuing  1057
period of time;  1058
       (7) The proposed rate of the additional tax, if any, for  1059
permanent improvements expressed in mills for each one dollar of  1060
taxable value and in dollars for each one hundred thousand  1061
dollars of the county auditor's appraised value;  1062
       (8) The number of years the permanent improvements tax  1063
will be in effect, or that it will be in effect for a continuing  1064
period of time;  1065
       (9) The annual estimated collections, if applicable, of  1066
the current operating expenses levy and permanent improvements  1067
levy, as certified by the county auditor;  1068
       (10) The time and place of the special election.  1069
       (D) The form of the ballot for an election under this  1070
section is as follows:  1071
       "Shall the __________ school district be authorized to do  1072
the following:  1073
       (1) Issue bonds for the purpose of __________ in the  1074
principal amount of $______, to be repaid annually over a  1075
maximum period of ______ years, and levy a property tax outside  1076
the ten-mill limitation, estimated by the county auditor to  1077
average over the bond repayment period ______ mills for each $1  1078
of taxable value, which amounts to $______ for each $100,000 of  1079
H. B. No. 28  Page 38
As Passed by the House
the county auditor's appraised value, to pay the annual debt  1080
charges on the bonds, and to pay debt charges on any notes  1081
issued in anticipation of those bonds?"  1082
       If either a levy for permanent improvements or a levy for  1083
current operating expenses is proposed, or both are proposed,  1084
the ballot also shall contain the following language, as  1085
appropriate:  1086
       "(2) Levy an additional property tax to provide funds for  1087
the acquisition, construction, enlargement, renovation, and  1088
financing of permanent improvements, that the county auditor  1089
estimates will collect $_____ annually, at a rate not exceeding  1090
_______ mills for each $1 of taxable value, which amounts to  1091
$_______ for each $100,000 of the county auditor's appraised  1092
value, for ______ (number of years of the levy, or a continuing  1093
period of time)?  1094
       (3) Levy an additional property tax to pay current  1095
operating expenses, that the county auditor estimates will  1096
collect $_____ annually, at a rate not exceeding _______ mills  1097
for each $1 of taxable value, which amounts to $_______ for each  1098
$100,000 of the county auditor's appraised value, for _______  1099
(number of years of the levy, or a continuing period of time)?  1100
  1101
      FOR THE BOND ISSUE AND LEVY (OR LEVIES)
  "
      AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)
       If the question is proposed under division (J) of this  1102
section, the form of the ballot shall be modified as prescribed  1103
by division (J)(4) of this section.  1104
       (E) The board of elections promptly shall certify the  1105
H. B. No. 28  Page 39
As Passed by the House
results of the election to the tax commissioner and the county  1106
auditor of the county in which the school district is located.  1107
If a majority of the electors voting on the question vote for  1108
it, the board of education may proceed with issuance of the  1109
bonds and with the levy and collection of the property tax or  1110
taxes at the additional rate or any lesser rate in excess of the  1111
ten-mill limitation. Any securities issued by the board of  1112
education under this section are Chapter 133. securities, as  1113
that term is defined in section 133.01 of the Revised Code.  1114
       (F)(1) After the approval of a tax for current operating  1115
expenses under this section and prior to the time the first  1116
collection and distribution from the levy can be made, the board  1117
of education may anticipate a fraction of the proceeds of such  1118
levy and issue anticipation notes in a principal amount not  1119
exceeding fifty per cent of the total estimated proceeds of the  1120
tax to be collected during the first year of the levy.  1121
       (2) After the approval of a tax under this section for  1122
permanent improvements having a specific purpose, the board of  1123
education may anticipate a fraction of the proceeds of such tax  1124
and issue anticipation notes in a principal amount not exceeding  1125
fifty per cent of the total estimated proceeds of the tax  1126
remaining to be collected in each year over a period of five  1127
years after issuance of the notes.  1128
       (3) After the approval of a tax under this section for  1129
general permanent improvements as defined under section 5705.21  1130
of the Revised Code, the board of education may anticipate a  1131
fraction of the proceeds of such tax and issue anticipation  1132
notes in a principal amount not exceeding fifty per cent of the  1133
total estimated proceeds of the tax to be collected in each year  1134
over a specified period of years, not exceeding ten, after  1135
H. B. No. 28  Page 40
As Passed by the House
issuance of the notes.  1136
       Anticipation notes under this section shall be issued as  1137
provided in section 133.24 of the Revised Code. Notes issued  1138
under division (F)(1) or (2) of this section shall have  1139
principal payments during each year after the year of their  1140
issuance over a period not to exceed five years, and may have a  1141
principal payment in the year of their issuance. Notes issued  1142
under division (F)(3) of this section shall have principal  1143
payments during each year after the year of their issuance over  1144
a period not to exceed ten years, and may have a principal  1145
payment in the year of their issuance.  1146
       (G) A tax for current operating expenses or for permanent  1147
improvements levied under this section for a specified number of  1148
years may be renewed or replaced in the same manner as a tax for  1149
current operating expenses or for permanent improvements levied  1150
under section 5705.21 of the Revised Code. A tax for current  1151
operating expenses or for permanent improvements levied under  1152
this section for a continuing period of time may be decreased in  1153
accordance with section 5705.261 of the Revised Code.  1154
       (H) The submission of a question to the electors under  1155
this section is subject to the limitation on the number of  1156
elections that can be held in a year under section 5705.214 of  1157
the Revised Code.  1158
       (I) A school district board of education proposing a  1159
ballot measure under this section to generate local resources  1160
for a project under the school building assistance expedited  1161
local partnership program under section 3318.36 of the Revised  1162
Code may combine the questions under division (D) of this  1163
section with a question for the levy of a property tax to  1164
generate moneys for maintenance of the classroom facilities  1165
H. B. No. 28  Page 41
As Passed by the House
acquired under that project as prescribed in section 3318.361 of  1166
the Revised Code.  1167
       (J)(1) After receiving the county auditor's certifications  1168
under division (A) of this section, the board of education of a  1169
qualifying school district, by a vote of two-thirds of all its  1170
members, may declare by resolution that it is necessary to levy  1171
a tax in excess of the ten-mill limitation for the purpose of  1172
paying the current expenses of the school district and of  1173
partnering community schools, as defined in section 5705.21 of  1174
the Revised Code; that it is necessary to issue general  1175
obligation bonds of the school district for permanent  1176
improvements of the district and to levy an additional tax in  1177
excess of the ten-mill limitation to pay debt charges on the  1178
bonds and any anticipatory securities; and that the question of  1179
the bonds and taxes shall be submitted to the electors of the  1180
school district at a special election, which shall not be  1181
earlier than ninety days after certification of the resolution  1182
to the board of elections, and the date of which shall be  1183
consistent with section 3505.01 of the Revised Code.  1184
       The levy of taxes for the current expenses of a partnering  1185
community school under division (J) of this section and the  1186
distribution of proceeds from the tax by a qualifying school  1187
district to partnering community schools is hereby determined to  1188
be a proper public purpose.  1189
       (2) The tax for the current expenses of the school  1190
district and of partnering community schools is subject to the  1191
requirements of divisions (B)(3), (4), and (5) of section  1192
5705.21 of the Revised Code.  1193
       (3) In addition to the required specifications of the  1194
resolution under division (B) of this section, the resolution  1195
H. B. No. 28  Page 42
As Passed by the House
shall express the rate of the tax in mills for each one dollar  1196
of taxable value and in dollars for each one hundred thousand  1197
dollars of the county auditor's appraised value, state the  1198
number of the mills to be levied for the current expenses of the  1199
partnering community schools and the number of the mills to be  1200
levied for the current expenses of the school district, specify  1201
the number of years (not exceeding ten) the tax will be levied  1202
or that it will be levied for a continuing period of time, and  1203
state the first year the tax will be levied.  1204
       The resolution shall go into immediate effect upon its  1205
passage, and no publication of it is necessary other than that  1206
provided in the notice of election. The board of education shall  1207
certify a copy of the resolution, along with copies of the  1208
auditor's estimate and its resolution under division (A) of this  1209
section, to the board of elections immediately after its  1210
adoption.  1211
       (4) The form of the ballot shall be modified by replacing  1212
the ballot form set forth in division (D)(3) of this section  1213
with the following:  1214
       "Levy an additional property tax for the purpose of the  1215
current expenses of the school district and of partnering  1216
community schools, that the county auditor estimates will  1217
collect $_____ annually, at a rate not exceeding ______ mills  1218
for each $1 of taxable value (of which ______ (insert the number  1219
of mills to be allocated to partnering community schools) mills  1220
is to be allocated to partnering community schools), which  1221
amounts to $______ for each $100,000 of the county auditor's  1222
appraised value, for ______ (insert the number of years the levy  1223
is to be imposed, or that it will be levied for a continuing  1224
period of time)?  1225
H. B. No. 28  Page 43
As Passed by the House
  1226
      FOR THE BOND ISSUE AND LEVY (OR LEVIES)
  "
      AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)
       (5) After the approval of a tax for the current expenses  1227
of the school district and of partnering community schools under  1228
division (J) of this section, and prior to the time the first  1229
collection and distribution from the levy can be made, the board  1230
of education may anticipate a fraction of the proceeds of the  1231
levy for the current expenses of the school district and issue  1232
anticipation notes in a principal amount not exceeding fifty per  1233
cent of the estimated proceeds of the levy to be collected  1234
during the first year of the levy and allocated to the school  1235
district. The portion of levy proceeds to be allocated to  1236
partnering community schools shall not be included in the  1237
estimated proceeds anticipated under this division and shall not  1238
be used to pay debt charges on any anticipation notes.  1239
       The notes shall be issued as provided in section 133.24 of  1240
the Revised Code, shall have principal payments during each year  1241
after the year of their issuance over a period not to exceed  1242
five years, and may have a principal payment in the year of  1243
their issuance.  1244
       (6) A tax for the current expenses of the school district  1245
and of partnering community schools levied under division (J) of  1246
this section for a specified number of years may be renewed or  1247
replaced in the same manner as a tax for the current expenses of  1248
a school district and of partnering community schools levied  1249
under division (B) of section 5705.21 of the Revised Code. A tax  1250
for the current expenses of the school district and of  1251
partnering community schools levied under this division for a  1252
H. B. No. 28  Page 44
As Passed by the House
continuing period of time may be decreased in accordance with  1253
section 5705.261 of the Revised Code.  1254
       (7) The proceeds from the issuance of the general  1255
obligation bonds under division (J) of this section shall be  1256
used solely to pay for permanent improvements of the school  1257
district and not for permanent improvements of partnering  1258
community schools.  1259
       Sec. 5705.2111. (A) If the board of directors of a  1260
regional student education district created under section  1261
3313.83 of the Revised Code desires to levy a tax in excess of  1262
the ten-mill limitation throughout the district for the purpose  1263
of funding the services to be provided by the district to  1264
students enrolled in the school districts of which the district  1265
is composed and their immediate family members, the board shall  1266
propose the levy to each of the boards of education of those  1267
school districts. The proposal shall specify the rate or amount  1268
of the tax, the number of years the tax will be levied or that  1269
it will be levied for a continuing period of time, and that the  1270
aggregate rate of the tax shall not exceed three mills per  1271
dollar of taxable value in the regional student education  1272
district.  1273
       (B)(1) If a majority of the boards of education of the  1274
school districts of which the regional student education  1275
district is composed approves the proposal for the tax levy, the  1276
board of directors of the regional student education district  1277
may adopt a resolution approved by a majority of the board's  1278
full membership declaring the necessity of levying the proposed  1279
tax in excess of the ten-mill limitation throughout the district  1280
for the purpose of funding the services to be provided by the  1281
district to students enrolled in the school districts of which  1282
H. B. No. 28  Page 45
As Passed by the House
the district is composed and their immediate family members. The  1283
resolution shall provide for the question of the tax to be  1284
submitted to the electors of the district at a general, primary,  1285
or special election on a day to be specified in the resolution  1286
that is consistent with the requirements of section 3501.01 of  1287
the Revised Code and that occurs at least ninety days after the  1288
resolution is certified to the board of elections. The  1289
resolution shall specify the rate or amount of the tax and the  1290
number of years the tax will be levied or that the tax will be  1291
levied for a continuing period of time. The aggregate rate of  1292
tax levied by a regional student education district under this  1293
section at any time shall not exceed three mills per dollar of  1294
taxable value in the district. A tax levied under this section  1295
may be renewed, subject to section 5705.25 of the Revised Code,  1296
or replaced as provided in section 5705.192 of the Revised Code.  1297
       (2) The resolution shall take effect immediately upon  1298
passage, and no publication of the resolution is necessary other  1299
than that provided in the notice of election. The resolution  1300
shall be certified and submitted in the manner provided under  1301
section 5705.25 of the Revised Code, and that section governs  1302
the arrangements governing submission of the question and other  1303
matters concerning the election.  1304
       Sec. 5705.221. (A) At any time, the board of county  1305
commissioners of any county by a majority vote of the full  1306
membership may declare by resolution and certify to the board of  1307
elections of the county that the amount of taxes which may be  1308
raised within the ten-mill limitation by levies on the current  1309
tax duplicate will be insufficient to provide the necessary  1310
requirements of the county's alcohol, drug addiction, and mental  1311
health service district established pursuant to Chapter 340. of  1312
the Revised Code, or the county's contribution to a joint-county  1313
H. B. No. 28  Page 46
As Passed by the House
district of which the county is a part, and that it is necessary  1314
to levy a tax in excess of such limitation for the operation of  1315
community addiction services providers and community mental  1316
health services providers and the acquisition, construction,  1317
renovation, financing, maintenance, and operation of alcohol and  1318
drug addiction facilities and mental health facilities.  1319
        Such resolution shall conform to section 5705.19 of the  1320
Revised Code, except that the increased rate may be in effect  1321
for any number of years not exceeding ten.  1322
        The resolution shall be certified and submitted in the  1323
manner provided in section 5705.25 of the Revised Code, except  1324
that it may be placed on the ballot in any election, and except  1325
as otherwise provided in division (G) of this section. The  1326
resolution shall be certified to the board of elections not less  1327
than ninety days before the election at which it will be voted  1328
upon.  1329
        If the majority of the electors voting on a levy to  1330
supplement general fund appropriations for the support of the  1331
comprehensive community addiction and mental health services  1332
providers vote in favor of the levy, the board may levy a tax  1333
within the county at the additional rate outside the ten-mill  1334
limitation during the specified period, for the purpose stated  1335
in the resolution.  1336
        (B) When electors have approved a tax levy under this  1337
section, the board of county commissioners may anticipate a  1338
fraction of the proceeds of the levy and, from time to time,  1339
issue anticipation notes in accordance with section 5705.191 or  1340
5705.193 of the Revised Code.  1341
        (C) The county auditor who is the fiscal officer of the  1342
H. B. No. 28  Page 47
As Passed by the House
alcohol, drug addiction, and mental health service district,  1343
upon receipt of a resolution from the board of alcohol, drug  1344
addiction, and mental health services, shall establish for the  1345
district a capital improvements account or a reserve balance  1346
account, or both, as specified in the resolution. The capital  1347
improvements account shall be a contingency fund for the  1348
necessary acquisition, replacement, renovation, or construction  1349
of facilities and movable and fixed equipment. Upon the request  1350
of the board, funds not needed to pay for current expenses may  1351
be appropriated to the capital improvements account, in amounts  1352
such that the account does not exceed twenty-five per cent of  1353
the replacement value of all capital facilities and equipment  1354
currently used by the board for programs and services. Other  1355
funds which are available for current capital expenses from  1356
federal, state, or local sources may also be appropriated to  1357
this account.  1358
       The reserve balance account shall contain those funds that  1359
are not needed to pay for current operating expenses and not  1360
deposited in the capital improvements account but that will be  1361
needed to pay for operating expenses in the future. Upon the  1362
request of a board, such funds shall be appropriated to the  1363
reserve balance account. Payments from the capital improvements  1364
account and the reserve balance account shall be made by the  1365
county treasurer who is the custodian of funds for the district  1366
upon warrants issued by the county auditor who is the fiscal  1367
officer of the district pursuant to orders of the board.  1368
       (D) If a board of county commissioners levies a tax under  1369
this section for the county's contribution to a joint-county  1370
district of which the county is a part, revenue from the tax  1371
shall only be expended for the benefit of the residents of the  1372
county.  1373
H. B. No. 28  Page 48
As Passed by the House
       (E) If a board of county commissioners levies a tax under  1374
this section for the county's contribution to a joint-county  1375
district of which the county is a part and that district expands  1376
or contracts due to the addition or withdrawal of another  1377
county, the board, provided that county remains a part of the  1378
newly expanded or contracted joint-county district, shall  1379
continue to levy and collect that tax, pursuant to the terms  1380
originally approved by electors, for the county's contribution  1381
to the newly expanded or contracted joint-county district of  1382
which the county is a part. Notwithstanding sections 5705.192  1383
and section 5705.25 of the Revised Code, the election notice and  1384
ballot language of a renewal or replacement of such a levy shall  1385
identify the name of the newly expanded or contracted joint-  1386
county district.  1387
       (F) If a board of county commissioners levies a tax under  1388
this section for the county's contribution to a joint-county  1389
district of which the county is a part and the county withdraws  1390
from the district, the board shall continue to levy and collect  1391
that tax, pursuant to the terms originally approved by electors,  1392
for one of the following purposes, if either situation applies:  1393
       (1) For the county's contribution to a newly joined joint-  1394
county district, if the county joins such a joint-county  1395
district in the tax year after the year in which the county  1396
withdraws from the other joint-county district;  1397
       (2) To provide the necessary requirements of the county's  1398
alcohol, drug addiction, and mental health service district, if  1399
the county establishes such a district under Chapter 340. of the  1400
Revised Code in the tax year after the year in which the county  1401
withdraws from the joint-county district.  1402
       Notwithstanding sections 5705.192 and section 5705.25 of  1403
H. B. No. 28  Page 49
As Passed by the House
the Revised Code, the election notice and ballot language of a  1404
renewal or replacement of such a levy shall identify the name of  1405
the newly established district or newly joined joint-county  1406
district.  1407
       (G) Division (G) of this section applies only if all of  1408
the following apply:  1409
       (1) The county withdraws from a joint-county district.  1410
       (2) The board of alcohol, drug addiction, and mental  1411
health services of that joint-county district levies a tax under  1412
section 5705.19 of the Revised Code in the tax year for which  1413
the county withdraws from the joint-county district.  1414
       (3) The board of county commissioners of the withdrawing  1415
county adopts a resolution under division (A) of this section  1416
proposing a tax under this section that specifies that the first  1417
tax year the tax is to be levied by the board is the tax year  1418
after the year the tax described in division (G)(2) of this  1419
section expires or is renewed or replaced, as authorized under  1420
division (B) of section 340.01 of the Revised Code.  1421
       The proposed tax described in division (G)(3) of this  1422
section may be a renewal, renewal and decrease, or renewal and  1423
increase of the tax described in division (G)(2) of this  1424
section, except that, notwithstanding section 5705.25 of the  1425
Revised Code, the election notice and ballot language of a  1426
renewal of such a levy shall identify the county as the  1427
subdivision within which the tax will be levied and not the  1428
joint-county district from which the county withdrew.  1429
       Alternatively, the tax described in division (G)(3) of  1430
this section may be a replacement, replacement and decrease, or  1431
replacement and increase of the tax described in division (G)(2)  1432
H. B. No. 28  Page 50
As Passed by the House
of this section, as authorized under section 5705.192 of the  1433
Revised Code, except that, notwithstanding that section, the  1434
election notice and ballot language of a replacement of such a  1435
levy shall identify the county as the subdivision within which  1436
the tax will be levied and not the joint-county district from  1437
which the county withdrew.  1438
       Sec. 5705.233. (A) As used in this section, "criminal  1439
justice facility" means any facility located within the county  1440
in which a tax is levied under this section and for which the  1441
board of commissioners of such county may make an appropriation  1442
under section 307.45 of the Revised Code.  1443
       (B) The board of county commissioners of any county, at  1444
any time, may declare by resolution that it may be necessary for  1445
the county to issue general obligation bonds for permanent  1446
improvements to a criminal justice facility, including the  1447
acquisition, construction, enlargement, renovation, or  1448
maintenance of such a facility. The resolution shall state all  1449
of the following:  1450
       (1) The necessity and purpose of the bond issue;  1451
       (2) The date of the general or special election at which  1452
the question shall be submitted to the electors;  1453
       (3) The amount, approximate date, estimated rate of  1454
interest, and maximum number of years over which the principal  1455
of the bonds may be paid;  1456
       (4) The necessity of levying a tax outside the ten-mill  1457
limitation to pay debt charges on the bonds and any anticipatory  1458
securities.  1459
       On adoption of the resolution, the board of county  1460
commissioners shall certify a copy of it to the county auditor.  1461
H. B. No. 28  Page 51
As Passed by the House
The county auditor promptly shall estimate and certify to the  1462
board the average annual property tax rate, expressed in mills  1463
for each one dollar of taxable value and in dollars for each one  1464
hundred thousand dollars of the county auditor's appraised  1465
value, required throughout the stated maturity of the bonds to  1466
pay debt charges on the bonds, in the same manner as under  1467
division (C) of section 133.18 of the Revised Code. Except as  1468
provided in division (C) of this section, division (B) of  1469
section 5705.03 of the Revised Code does not apply to tax levy  1470
proceedings initiated under this section.  1471
       (C) After receiving the county auditor's certification  1472
under division (B) of this section and, if applicable, section  1473
5705.03 of the Revised Code, the board of county commissioners  1474
may declare by resolution that the amount of taxes that can be  1475
raised within the ten-mill limitation will be insufficient to  1476
provide an adequate amount for the present and future criminal  1477
justice requirements of the county; that it is necessary to  1478
issue general obligation bonds of the county for permanent  1479
improvements to a criminal justice facility and to levy an  1480
additional tax in excess of the ten-mill limitation to pay debt  1481
charges on the bonds and any anticipatory securities; that it is  1482
necessary for a specified number of years or for a continuing  1483
period of time to levy additional taxes in excess of the ten-  1484
mill limitation to provide funds for the acquisition,  1485
construction, enlargement, renovation, maintenance, and  1486
financing of permanent improvements to such a criminal justice  1487
facility or to pay for operating expenses of the facility and  1488
other criminal justice services for which the board may make an  1489
appropriation under section 307.45 of the Revised Code, or both;  1490
and that the question of the bonds and taxes shall be submitted  1491
to the electors of the county at a general or special election,  1492
H. B. No. 28  Page 52
As Passed by the House
which shall not be earlier than ninety days after certification  1493
of the resolution to the board of elections, and the date of  1494
which shall be consistent with section 3501.01 of the Revised  1495
Code. The resolution shall specify all of the following:  1496
       (1) The county auditor's estimate of the average annual  1497
property tax rate required throughout the stated maturity of the  1498
bonds to pay debt charges on the bonds;  1499
       (2) The proposed rate of the tax, if any, for operating  1500
expenses and criminal justice services, the first year the tax  1501
will be levied, and the number of years it will be levied, or  1502
that it will be levied for a continuing period of time;  1503
       (3) The proposed rate of the tax, if any, for permanent  1504
improvements to a criminal justice facility, the first year the  1505
tax will be levied, and the number of years it will be levied,  1506
or that it will be levied for a continuing period of time.  1507
       The resolution shall go into immediate effect upon its  1508
passage, and no publication of it is necessary other than that  1509
provided in the notice of election, except that division (B) of  1510
section 5705.03 of the Revised Code applies if the resolution  1511
proposes an additional tax for operating expenses and criminal  1512
justice services or permanent improvements. The board of county  1513
commissioners shall certify, immediately after its adoption, a  1514
copy of the resolution, along with copies of the auditor's  1515
certifications under division (B) of this section or section  1516
5705.03 of the Revised Code, if applicable, and the board's  1517
resolution under division (B) of this section, to the board of  1518
elections.  1519
       (D) The board of elections shall make the arrangements for  1520
the submission of the question proposed under division (C) of  1521
H. B. No. 28  Page 53
As Passed by the House
this section to the electors of the county, and the election  1522
shall be conducted, canvassed, and certified in the same manner  1523
as regular elections in the county for the election of county  1524
officers. The resolution shall be put before the electors as one  1525
ballot question, with a favorable vote indicating approval of  1526
the bond issue, the levy to pay debt charges on the bonds and  1527
any anticipatory securities, the operating expenses and criminal  1528
justice services levy, and the permanent improvements levy, as  1529
those levies may be proposed. The board of elections shall  1530
publish notice of the election in a newspaper of general  1531
circulation in the county once a week for two consecutive weeks,  1532
or as provided in section 7.16 of the Revised Code, before the  1533
election. If a board of elections operates and maintains a web  1534
site, that board also shall post notice of the election on its  1535
web site for thirty days before the election. The notice of  1536
election shall state all of the following:  1537
       (1) The principal amount of the proposed bond issue;  1538
       (2) The permanent improvements for which the bonds are to  1539
be issued;  1540
       (3) The maximum number of years over which the principal  1541
of the bonds may be paid;  1542
       (4) The estimated additional average annual property tax  1543
rate, expressed in mills for each one dollar of taxable value  1544
and in dollars for each one hundred thousand dollars of the  1545
county auditor's appraised value, to pay the debt charges on the  1546
bonds, as certified by the county auditor;  1547
       (5) The proposed rate of the additional tax, if any, for  1548
operating expenses and criminal justice services;  1549
       (6) The number of years the operating expenses or criminal  1550
H. B. No. 28  Page 54
As Passed by the House
justice services tax will be in effect, or that it will be in  1551
effect for a continuing period of time;  1552
       (7) The proposed rate of the additional tax, if any, for  1553
permanent improvements;  1554
       (8) The number of years the permanent improvements tax  1555
will be in effect, or that it will be in effect for a continuing  1556
period of time;  1557
       (9) The estimated annual collections, if applicable, of  1558
the current operating expenses or criminal justice services levy  1559
and permanent improvements levy, as certified by the county  1560
auditor;  1561
       (10) The time and place of the election.  1562
       (E) The form of the ballot for an election under this  1563
section is as follows:  1564
       "Shall __________ be authorized to do the following:  1565
       (1) Issue bonds for the purpose of __________ in the  1566
principal amount of $______, to be repaid annually over a  1567
maximum period of ______ years, and levy a property tax outside  1568
the ten-mill limitation, estimated by the county auditor to  1569
average over the bond repayment period ______ mills for each $1  1570
of taxable value, which amounts to $______ for each $100,000 of  1571
the county auditor's appraised value, to pay the annual debt  1572
charges on the bonds, and to pay debt charges on any notes  1573
issued in anticipation of those bonds?"  1574
       If either a levy for permanent improvements or a levy for  1575
operating expenses and criminal justice services is proposed, or  1576
both are proposed, the ballot also shall contain the following  1577
language, as appropriate:  1578
H. B. No. 28  Page 55
As Passed by the House
       "(2) Levy an additional property tax to provide funds for  1579
the acquisition, construction, enlargement, renovation,  1580
maintenance, and financing of permanent improvements to a  1581
criminal justice facility, that the county auditor estimates  1582
will collect $_____ annually, at a rate not exceeding _______  1583
mills for each $1 of taxable value, which amounts to $_______  1584
for each $100,000 of the county auditor's appraised value, for  1585
______ (number of years of the levy, or a continuing period of  1586
time)?  1587
       (3) Levy an additional property tax to pay operating  1588
expenses of a criminal justice facility and provide other  1589
criminal justice services, that the county auditor estimates  1590
will collect $_____ annually, at a rate not exceeding _______  1591
mills for each $1 of taxable value, which amounts to $_______  1592
for each $100,000 of the county auditor's appraised value, for  1593
_______ (number of years of the levy, or a continuing period of  1594
time)?  1595
       FOR THE BOND ISSUE AND LEVY (OR LEVIES)  1596
       AGAINST THE BOND ISSUE AND LEVY (OR LEVIES)"  1597
       (F) The board of elections promptly shall certify the  1598
results of the election to the tax commissioner and the county  1599
auditor. If a majority of the electors voting on the question  1600
vote for it, the board of county commissioners may proceed with  1601
issuance of the bonds and the levy and collection of the  1602
property tax for the debt service on the bonds and any  1603
anticipatory securities in the same manner and subject to the  1604
same limitations as for securities issued under section 133.18  1605
of the Revised Code, and with the levy and collection of the  1606
property tax or taxes for operating expenses and criminal  1607
justice services and for permanent improvements at the  1608
H. B. No. 28  Page 56
As Passed by the House
additional rate or any lesser rate in excess of the ten-mill  1609
limitation. Any securities issued by the board of commissioners  1610
under this section are Chapter 133. securities, as that term is  1611
defined in section 133.01 of the Revised Code.  1612
       (G)(1) After the approval of a tax for operating expenses  1613
and criminal justice services under this section and before the  1614
time the first collection and distribution from the levy can be  1615
made, the board of county commissioners may anticipate a  1616
fraction of the proceeds of the levy and issue anticipation  1617
notes in a principal amount not exceeding fifty per cent of the  1618
total estimated proceeds of the tax to be collected during the  1619
first year of the levy.  1620
       (2) After the approval of a tax under this section for  1621
permanent improvements to a criminal justice facility, the board  1622
of county commissioners may anticipate a fraction of the  1623
proceeds of the tax and issue anticipation notes in a principal  1624
amount not exceeding fifty per cent of the total estimated  1625
proceeds of the tax remaining to be collected in each year over  1626
a period of five years after issuance of the notes.  1627
       Anticipation notes under this section shall be issued as  1628
provided in section 133.24 of the Revised Code. Notes issued  1629
under division (G) of this section shall have principal payments  1630
during each year after the year of their issuance over a period  1631
not to exceed five years, and may have a principal payment in  1632
the year of their issuance.  1633
       (H) A tax for operating expenses and criminal justice  1634
services or for permanent improvements levied under this section  1635
for a specified number of years may be renewed or replaced in  1636
the same manner as a tax for current operating expenses or  1637
permanent improvements levied under section 5705.19 of the  1638
H. B. No. 28  Page 57
As Passed by the House
Revised Code. A tax levied under this section for a continuing  1639
period of time may be decreased in accordance with section  1640
5705.261 of the Revised Code.  1641
       Sec. 5705.261. (A) The question of decrease of an  1642
increased rate of levy approved for a continuing period of time  1643
by the voters of a subdivision or, in the case of a qualifying  1644
library levy, the voters of the library district or association  1645
library district, may be initiated by the filing of a petition  1646
with the board of elections of the proper county not less than  1647
ninety days before the general election in any year requesting  1648
that an election be held on such question. Such petition shall  1649
state the amount of the proposed decrease in the rate of levy  1650
and shall be signed by qualified electors residing in the  1651
subdivision, library district, or association library district  1652
equal in number to at least ten per cent of the total number of  1653
votes cast in the subdivision, library district, or association  1654
library district for the office of governor at the most recent  1655
general election for that office. Only one such petition may be  1656
filed during each five-year period following the election at  1657
which the voters approved the increased rate for a continuing  1658
period of time.  1659
       After determination by it that such petition is valid, the  1660
board of elections shall do both of the following:  1661
       (1) Request that the county auditor certify to the board,  1662
in the same manner as required for a tax levy under section  1663
5705.03 of the Revised Code, an estimate of the levy's annual  1664
collections and the levy's estimated effective rate in both the  1665
last year before the proposed decrease and the first year that  1666
the decrease applies, stated in dollars, rounded to the nearest  1667
dollar, for each one hundred thousand dollars of the county  1668
H. B. No. 28  Page 58
As Passed by the House
auditor's appraised value. Estimated effective rates shall be  1669
calculated using the tax list for the current year, and if this  1670
is not determined, the estimated amount submitted by the auditor  1671
to the county budget commission. If the subdivision, library  1672
district, or association library district is located in more  1673
than one county, the county auditor shall obtain from the county  1674
auditor of each other county in which the subdivision or  1675
district is located the tax valuation applicable to the portion  1676
of the subdivision or district in that county.  1677
       The county auditor shall certify such information to the  1678
board of elections within ten days after receiving the board's  1679
request.  1680
       (2) Submit the question to the electors of the  1681
subdivision, library district, or association library district  1682
at the succeeding general election pursuant to division (B) of  1683
this section.  1684
       (B) The election shall be conducted, canvassed, and  1685
certified in the same manner as regular elections in such  1686
subdivision, library district, or association library district  1687
for county offices. Notice of the election shall be published in  1688
a newspaper of general circulation in the district once a week  1689
for two consecutive weeks, or as provided in section 7.16 of the  1690
Revised Code, prior to the election. If the board of elections  1691
operates and maintains a web site, the board of elections shall  1692
post notice of the election on its web site for thirty days  1693
prior to the election. The notice shall state the purpose, the  1694
levy's estimated annual collections, the amount of the proposed  1695
decrease in rate, expressed in mills for each one dollar of  1696
taxable value, the estimated effective rate of the levy in the  1697
year before the proposed decrease and the first year that the  1698
H. B. No. 28  Page 59
As Passed by the House
decrease applies, both expressed in dollars for each one hundred  1699
thousand dollars of the county auditor's appraised value, and  1700
the time and place of the election. The form of the ballot cast  1701
at such election shall be prescribed by the secretary of state  1702
but must include all information required to be included in the  1703
notice. The question covered by the petition shall be submitted  1704
as a separate proposition but it may be printed on the same  1705
ballot with any other propositions submitted at the same  1706
election other than the election of officers. If a majority of  1707
the qualified electors voting on the question of a decrease at  1708
such election approve the proposed decrease in rate, the result  1709
of the election shall be certified immediately after the canvass  1710
by the board of elections to the appropriate taxing authority,  1711
which shall thereupon, after the current year, cease to levy  1712
such increased rate or levy such tax at such reduced rate upon  1713
the tax list of the subdivision, library district, or  1714
association library district. If notes have been issued in  1715
anticipation of the collection of such levy, the taxing  1716
authority shall continue to levy and collect under authority of  1717
the election authorizing the original levy such amounts as will  1718
be sufficient to pay the principal of and interest on such  1719
anticipation notes as the same fall due.  1720
       In the case of a levy for the current expenses of a  1721
qualifying school district and of partnering community schools  1722
imposed under section 5705.192, as it existed before the  1723
effective date of this amendment, division (B) of section  1724
5705.21, division (C) of section 5705.212, or division (J) of  1725
section 5705.218 of the Revised Code for a continuing period of  1726
time, the rate allocated to the school district and to  1727
partnering community schools shall each be decreased by a number  1728
of mills per dollar that is proportionate to the decrease in the  1729
H. B. No. 28  Page 60
As Passed by the House
rate of the levy in proportion to the rate at which the levy was  1730
imposed before the decrease.  1731
       Sec. 5705.412. (A) As used in this section, "qualifying  1732
contract" means any agreement for the expenditure of money under  1733
which aggregate payments from the funds included in the school  1734
district's five-year forecast under section 5705.391 of the  1735
Revised Code will exceed the lesser of the following amounts:  1736
       (1) Five hundred thousand dollars;  1737
       (2) One per cent of the total revenue to be credited in  1738
the current fiscal year to the district's general fund, as  1739
specified in the district's most recent certificate of estimated  1740
resources certified under section 5705.36 of the Revised Code.  1741
       (B)(1) Notwithstanding section 5705.41 of the Revised  1742
Code, no school district shall adopt any appropriation measure,  1743
make any qualifying contract, or increase during any school year  1744
any wage or salary schedule unless there is attached thereto a  1745
certificate, signed as required by this section, that the school  1746
district has in effect the authorization to levy taxes including  1747
the renewal or replacement of existing levies which, when  1748
combined with the estimated revenue from all other sources  1749
available to the district at the time of certification, are  1750
sufficient to provide the operating revenues necessary to enable  1751
the district to maintain all personnel and programs for all the  1752
days set forth in its adopted school calendars for the current  1753
fiscal year and for a number of days in succeeding fiscal years  1754
equal to the number of days instruction was held or is scheduled  1755
for the current fiscal year, as follows:  1756
       (a) A certificate attached to an appropriation measure  1757
under this section shall cover only the fiscal year in which the  1758
H. B. No. 28  Page 61
As Passed by the House
appropriation measure is effective and shall not consider the  1759
renewal or replacement of an existing levy as the authority to  1760
levy taxes that are subject to appropriation in the current  1761
fiscal year unless the renewal or replacement levy has been  1762
approved by the electors and is subject to appropriation in the  1763
current fiscal year.  1764
       (b) A certificate attached, in accordance with this  1765
section, to any qualifying contract shall cover the term of the  1766
contract.  1767
       (c) A certificate attached under this section to a wage or  1768
salary schedule shall cover the term of the schedule.  1769
       If the board of education has not adopted a school  1770
calendar for the school year beginning on the first day of the  1771
fiscal year in which a certificate is required, the certificate  1772
attached to an appropriation measure shall include the number of  1773
days on which instruction was held in the preceding fiscal year  1774
and other certificates required under this section shall include  1775
that number of days for the fiscal year in which the certificate  1776
is required and any succeeding fiscal years that the certificate  1777
must cover.  1778
       The certificate shall be signed by the treasurer and  1779
president of the board of education and the superintendent of  1780
the school district, unless the district is in a state of fiscal  1781
emergency declared under Chapter 3316. of the Revised Code. In  1782
that case, the certificate shall be signed by a member of the  1783
district's financial planning and supervision commission who is  1784
designated by the commission for this purpose.  1785
       (2) In lieu of the certificate required under division (B)  1786
of this section, an alternative certificate stating the  1787
H. B. No. 28  Page 62
As Passed by the House
following may be attached:  1788
        (a) The contract is a multi-year contract for materials,  1789
equipment, or nonpayroll services essential to the education  1790
program of the district;  1791
        (b) The multi-year contract demonstrates savings over the  1792
duration of the contract as compared to costs that otherwise  1793
would have been demonstrated in a single year contract, and the  1794
terms will allow the district to reduce the deficit it is  1795
currently facing in future years as demonstrated in its five-  1796
year forecast adopted in accordance with section 5705.391 of the  1797
Revised Code.  1798
        The certificate shall be signed by the treasurer and  1799
president of the board of education and the superintendent of  1800
the school district, unless the district is in a state of fiscal  1801
emergency declared under Chapter 3316. of the Revised Code. In  1802
that case, the certificate shall be signed by a member of the  1803
district's financial planning and supervision commission who is  1804
designated by the commission for this purpose.  1805
        (C) Every qualifying contract made or wage or salary  1806
schedule adopted or put into effect without such a certificate  1807
shall be void, and no payment of any amount due thereon shall be  1808
made.  1809
        (D) The department of education and workforce and the  1810
auditor of state jointly shall adopt rules governing the methods  1811
by which treasurers, presidents of boards of education,  1812
superintendents, and members of financial planning and  1813
supervision commissions shall estimate revenue and determine  1814
whether such revenue is sufficient to provide necessary  1815
operating revenue for the purpose of making certifications  1816
H. B. No. 28  Page 63
As Passed by the House
required by this section.  1817
       (E) The auditor of state shall be responsible for  1818
determining whether school districts are in compliance with this  1819
section. At the time a school district is audited pursuant to  1820
section 117.11 of the Revised Code, the auditor of state shall  1821
review each certificate issued under this section since the  1822
district's last audit, and the appropriation measure, contract,  1823
or wage and salary schedule to which such certificate was  1824
attached. If the auditor of state determines that a school  1825
district has not complied with this section with respect to any  1826
qualifying contract or wage or salary schedule, the auditor of  1827
state shall notify the prosecuting attorney for the county, the  1828
city director of law, or other chief law officer of the school  1829
district. That officer may file a civil action in any court of  1830
appropriate jurisdiction to seek a declaration that the contract  1831
or wage or salary schedule is void, to recover for the school  1832
district from the payee the amount of payments already made  1833
under it, or both, except that the officer shall not seek to  1834
recover payments made under any collective bargaining agreement  1835
entered into under Chapter 4117. of the Revised Code. If the  1836
officer does not file such an action within one hundred twenty  1837
days after receiving notice of noncompliance from the auditor of  1838
state, any taxpayer may institute the action in the taxpayer's  1839
own name on behalf of the school district.  1840
       (F) This section does not apply to any contract or  1841
increase in any wage or salary schedule that is necessary in  1842
order to enable a board of education to comply with division (B)  1843
of section 3317.13 of the Revised Code, provided the contract or  1844
increase does not exceed the amount required to be paid to be in  1845
compliance with such division.  1846
H. B. No. 28  Page 64
As Passed by the House
       (G) Any officer, employee, or other person who expends or  1847
authorizes the expenditure of any public funds or authorizes or  1848
executes any contract or schedule contrary to this section,  1849
expends or authorizes the expenditure of any public funds on the  1850
void contract or schedule, or issues a certificate under this  1851
section which contains any false statements is liable to the  1852
school district for the full amount paid from the district's  1853
funds on the contract or schedule. The officer, employee, or  1854
other person is jointly and severally liable in person and upon  1855
any official bond that the officer, employee, or other person  1856
has given to the school district to the extent of any payments  1857
on the void claim, not to exceed ten thousand dollars. However,  1858
no officer, employee, or other person shall be liable for a  1859
mistaken estimate of available resources made in good faith and  1860
based upon reasonable grounds. If an officer, employee, or other  1861
person is found to have complied with rules jointly adopted by  1862
the department of education and workforce and the auditor of  1863
state under this section governing methods by which revenue  1864
shall be estimated and determined sufficient to provide  1865
necessary operating revenue for the purpose of making  1866
certifications required by this section, the officer, employee,  1867
or other person shall not be liable under this section if the  1868
estimates and determinations made according to those rules do  1869
not, in fact, conform with actual revenue. The prosecuting  1870
attorney of the county, the city director of law, or other chief  1871
law officer of the district shall enforce this liability by  1872
civil action brought in any court of appropriate jurisdiction in  1873
the name of and on behalf of the school district. If the  1874
prosecuting attorney, city director of law, or other chief law  1875
officer of the district fails, upon the written request of any  1876
taxpayer, to institute action for the enforcement of the  1877
liability, the attorney general, or the taxpayer in the  1878
H. B. No. 28  Page 65
As Passed by the House
taxpayer's own name, may institute the action on behalf of the  1879
subdivision.  1880
       (H) This section does not require the attachment of an  1881
additional certificate beyond that required by section 5705.41  1882
of the Revised Code for current payrolls of, or contracts of  1883
employment with, any employees or officers of the school  1884
district.  1885
       This section does not require the attachment of a  1886
certificate to a temporary appropriation measure if all of the  1887
following apply:  1888
       (1) The amount appropriated does not exceed twenty-five  1889
per cent of the total amount from all sources available for  1890
expenditure from any fund during the preceding fiscal year;  1891
       (2) The measure will not be in effect on or after the  1892
thirtieth day following the earliest date on which the district  1893
may pass an annual appropriation measure;  1894
       (3) An amended official certificate of estimated resources  1895
for the current year, if required, has not been certified to the  1896
board of education under division (B) of section 5705.36 of the  1897
Revised Code.  1898
       Section 2. That existing sections 319.301, 319.302,  1899
523.06, 1545.21, 3316.041, 3316.06, 3358.11, 3505.06, 5705.03,  1900
5705.218, 5705.2111, 5705.221, 5705.233, 5705.261, and 5705.412  1901
of the Revised Code are hereby repealed.  1902
       Section 3. That section 5705.192 of the Revised Code is  1903
hereby repealed.  1904
       Section 4. (A) The amendment by this act of section  1905
1545.21 of the Revised Code applies to elections held on or  1906
H. B. No. 28  Page 66
As Passed by the House
after October 1, 2025.  1907
       (B) As used in this division, "former section 5705.192 of  1908
the Revised Code" means section 5705.192 of the Revised Code as  1909
it existed before the effective date of its repeal by this act.  1910
       If a taxing authority, as defined in former section  1911
5705.192 of the Revised Code, acts under that section prior to  1912
its repeal by this act to replace an existing levy and submit  1913
the question to electors at an election held before October 1,  1914
2025, then a board of elections shall proceed to submit that  1915
question in accordance with that former section, notwithstanding  1916
the effective date of its repeal by this act. No replacement of  1917
a tax proposed under former section 5705.192 of the Revised Code  1918
shall be submitted to electors at an election held on or after  1919
October 1, 2025.  1920
  1921

To amend sections 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, and 5705.412 and to repeal section 5705.192 of the Revised Code to eliminate the authority to levy replacement property tax levies.

Sponsors

Rep. Adam Mathews (R) sponsors HB 28, and 39 members have co-sponsored it.

Committees

HB 28 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred to · Feb 5, 2025 · 106 Bills

History

HB 28 has taken 6 actions since Jan 28, 2025, the latest on Mar 26, 2025.

ChamberAction
Mar 26, 2025
Senate
Referred to committee: Ways and Means
Mar 25, 2025
Senate
Introduced
Mar 19, 2025
House
Passed
Mar 19, 2025
House
Reported: Ways and Means
Feb 5, 2025
House
Referred to committee: Ways and Means

Votes

HB 28 went to 2 roll calls in the House, the latest on Mar 19, 2025 at 62–30.

ChamberQuestion
Yea
Nay
Mar 19, 2025
House
House Passed
62
30
Mar 19, 2025
House
House Favorable Passage
7
4

Source: legislature.ohio.gov · legiscan.com