OhioHB 124136th General Assembly (2025-2026)House

Modify process for property tax sales-assessment ratio studies

Sponsored By: David Thomas (Republican), Thomas Hall (Republican)

Signed by Governor

Housing and Real PropertyState and Local GovernmentLocal GovernmentTaxation

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Late tax reports trigger local funding cuts

For tax year 2026 and later, auditors face a 90-day deadline for submitting required adjusted property-value reports. The clock starts when the auditor receives the tax commissioner’s statement or the specified final tax appeals order. If the commissioner does not receive the report in time, the state first withholds 50% of affected local-government revenue distributions. The commissioner then directs the Department of Education and Workforce to withhold 50% of affected school districts’ state revenues. Local withholding ends when the auditor complies; school withholding ends when the commissioner notifies the department of compliance.

New property tax rules for Ohio homeowners

For tax year 2026 and later, Ohio’s property tax ratio studies must use representative sales samples from county auditors. Samples cover open-market sales between willing, unrelated buyers and sellers during the preceding three years, for similar current uses. Auditors may add appraisals when a property class lacks enough sales. The tax commissioner can use these studies to equalize values across districts, counties, or statewide only after auditors find samples representative. The commissioner can still use other value studies as guides. Annual auditor returns go before county boards of revision on the second Monday of May for prompt review. Auditors must apply ordered value changes to each parcel, with adjustments of at least $5 and values rounded to $10 multiples. Auditors can appeal ordered changes within 30 days after receiving the statement; county prosecutors represent them. The commissioner can appeal sales selections within 30 days after receiving the sample. The Board of Tax Appeals must decide appeals by the last day of the tax year in which they are filed. During sample appeals, taxes use the auditor’s unchanged sample; during valuation appeals, taxes follow the commissioner’s determinations. Final decisions requiring changes lead to prompt value adjustments and recalculated taxes, with added collections, credits, or refunds as directed.

Sponsors & Cosponsors

Cosponsors

Adam C. Bird
Republican • House
Adam Holmes
Republican • House
Adam Mathews
Republican • House
Al Cutrona
Republican • Senate
Andrea White
Republican • House
Angela N. King
Republican • House
Anita Somani
Democratic • House
Beth Lear
Republican • House
Bill Reineke
Republican • Senate
Bill Roemer
Republican • House
Bob Peterson
Republican • House
Brian Lorenz
Republican • House
Cecil Thomas
Democratic • House
Chris Glassburn
Democratic • House
Cindy Abrams
Republican • House
Crystal Lett
Democratic • House
D. J. Swearingen
Republican • House
Derrick Hall
Democratic • House
Desiree Tims
Democratic • House
Erika White
Democratic • House
Gary Click
Republican • House
George F. Lang
Republican • Senate
Haraz N. Ghanbari
Republican • House
Heidi Workman
Republican • House
Ismail Mohamed
Democratic • House
Jack K. Daniels
Republican • House
Jason Stephens
Republican • House
Jean Schmidt
Republican • House
Jennifer Gross
Republican • House
Jerry C. Cirino
Republican • Senate
Johnathan Newman
Republican • House
Joseph A. Miller, III
Democratic • House
Josh Williams
Republican • House
Karen Brownlee
Democratic • House
Kellie Deeter
Republican • House
Kevin D. Miller
Republican • House
Kevin Ritter
Republican • House
Kristina D. Roegner
Republican • Senate
Kyle Koehler
Republican • Senate
Latyna M. Humphrey
Democratic • House
Lauren McNally
Democratic • House
Marilyn John
Republican • House
Mark Hiner
Republican • House
Mark Johnson
Republican • House
Mark Sigrist
Democratic • House
Matthew Kishman
Republican • House
Melanie Miller
Republican • House
Michael D. Dovilla
Republican • House
Michele Grim
Democratic • House
Nick Santucci
Republican • House
Phil Plummer
Republican • House
Rodney Creech
Republican • House
Sandra O'Brien
Republican • Senate
Sarah Fowler Arthur
Republican • House
Sean P. Brennan
Democratic • House
Sedrick Denson
Democratic • House
Shane Wilkin
Republican • Senate
Sharon A. Ray
Republican • House
Stephen A. Huffman
Republican • Senate
Terrence Upchurch
Democratic • House
Tex Fischer
Republican • House
Theresa Gavarone
Republican • Senate
Thomas F. Patton
Republican • Senate
Tim Barhorst
Republican • House
Tim Schaffer
Republican • Senate
Tom Young
Republican • House

Roll Call Votes

All Roll Calls

Yes: 142 • No: 0

Senate vote • 11/12/2025

Passed

Yes: 31 • No: 0

Senate vote • 11/10/2025

Local Government: Reported

Yes: 7 • No: 0

House vote • 6/4/2025

Passed

Yes: 93 • No: 0

House vote • 5/28/2025

Local Government: Reported

Yes: 11 • No: 0

Actions Timeline

Signed by Governor
12/19/2025Governor
Sent to Governor
12/9/2025Governor
Passed
11/12/2025Senate
Reported
11/10/2025Senate
Refer to Committee
6/11/2025Senate
Introduced
6/9/2025Senate
Passed
6/4/2025House
Reported
5/28/2025House
Refer to Committee
2/26/2025House
Introduced
2/19/2025House

Bill Text

As Enrolled
12/19/2025
HTML PDF
As Introduced
HTML PDF
As Passed by the House
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As Passed by the Senate
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As Reported by the House Local Government Committee
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As Reported by the Senate Local Government Committee
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