Ohio bill would require local creators’ approval before some districts levy property taxes

House Bill 466, introduced in the 136th General Assembly by Representatives Lear and Ritter, would require certain local taxing units to obtain approval from the governmental bodies that created them, or from member authorities, before certifying tax measures that exceed the states ten‑mill property tax limitation.

The measure would amend multiple sections of the Ohio Revised Code and add new sections to require additional approvals and procedural steps before tax resolutions can be certified to county boards of elections. Sponsors listed as Representatives Lear and Ritter and cosponsors include Representatives Thomas, Hall, Dean, Fischer, Johnson, Workman and Gross.

If enacted, the bill would change levy procedures for three broad groups:

- Township park districts and park districts converted from township park districts: The bill would add a new section (511.271) and amend 511.27 and 511.28 to require that, when a township park district contains only unincorporated territory and its board of park commissioners is appointed by the board of township trustees, the park board must obtain approval from the township trustees before certifying a tax within the ten‑mill limitation to the county auditor or certifying a tax resolution to the board of elections.

- Park districts organized under Chapter 1545 (including conversions under 1545.041 and levy procedures under 1545.21): The bill would add section 1545.212 requiring a board of park commissioners to obtain approval from the board of county commissioners of any county in which the park district has territory before certifying a tax resolution that proposes levying a tax in excess of the ten‑mill limitation. The statute sets a 30‑day period after certification for county commissioners to adopt and transmit an approval or disapproval; absent a certified approval the park board may not certify the tax resolution to elections officials.

- Qualifying subdivisions and other multi‑member taxing units: The bill would enact section 5705.171 specifying that a "qualifying subdivision" (a taxing unit whose membership can include non‑elected local officials, with certain exclusions) must obtain approval from each member authority before certifying a tax resolution that would levy a tax in excess of the ten‑mill limitation. As with other sections, the member authorities have 30 days to approve or disapprove and a board of elections may not place the question on the ballot without the approving resolutions attached.

Other changes appear in the bill text that affect library levies (amendment to 5705.23), general health district levies (3709.29) and budget commission certification language (5705.34). Across those provisions the draft preserves standard timetable elements used throughout Ohio election law: certifying levy resolutions to boards of elections at least 75–90 days before an election in many cases, and requiring the county auditor to supply rate and collection estimates to appear on ballots. Several provisions reiterate that a board of elections shall not submit a tax question unless a copy of an approving resolution from the relevant county, township or member authority accompanies the tax resolution.

Key numeric and procedural details in the bill text include: a reference to the ten‑mill property tax limitation as the baseline that tax resolutions would exceed only after receiving the new approvals; statutory deadlines such as certification to boards of elections no later than 75 or 90 days before an election in some sections; a 30‑day window for member authorities or county commissioners to adopt approving or disapproving resolutions after receiving a certification; and limits on levy rates referenced elsewhere in the Revised Code (for example, some sections continue to reference single‑digit mill limits and a two‑mill cap when levies are submitted at one election, with a specific three‑mill cap for operating revenue for a defined metropolitan zoo under a different section).

The bill text as introduced does not record floor or committee votes. As introduced the bills procedural effect would be to add cross‑jurisdictional checks into the local levy process: before a district or a multi‑member taxing authority can place a ballot question asking voters to authorize property taxes beyond the ten‑mill threshold, the body or bodies that created or are statutory members of that taxing unit must first adopt a resolution approving certification to the county board of elections.

The bill specifies applicability: the amendments and new sections would apply to tax resolutions or ordinances proposing to levy taxes in excess of the ten‑mill limitation that are adopted on or after the acts effective date.

What happens next: As introduced, the measure is a bill of the General Assembly; the text identifies sponsors and cosponsors but does not record committee referrals, hearings or votes. Any further legislative action (committee hearings, amendments, votes) would determine whether and how these procedural requirements become law.