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Committee hears proponents of bill to expand school millage calculation, add fixed-sum levies and public hearings
Summary
Proponents told the Senate Local Government Committee substitute House Bill 129 would broaden the 20-mill floor to include certain fixed-sum levies, require public hearings before some reallocation of millage, and authorize narrowly tailored fixed-sum emergency levies; supporters said the changes boost transparency while acknowledging the bill is a partial fix.
Proponents told the Senate Local Government Committee that substitute House Bill 129 would make Ohio school tax calculations more transparent by broadening which levies count toward the so-called 20-mill floor and by requiring public hearings before certain levy reallocations.
Matt Nolan, president of the County Auditors Association and county auditor for Warren County, told the committee HB129 “ends some of the gamesmanship” in local tax accounting and would “place reasonable limitation on fund reallocation and change terminology to better reflect the way everyday Ohioans speak.” He said the measure is intended to increase taxpayer trust and provide clearer communication, not to create obstacles for school districts.
Why it matters: Nolan and other witnesses said the current interaction of levies and the 20-mill floor can let some districts gain additional revenue without a voter-approved operating levy. Nolan said Ohio has 611 school districts, roughly two-thirds of which are at the 20-mill floor; he told the committee about districts that rely on emergency or substitute levies in ways that can boost revenue above voters’ expectations. Elizabeth Baumgartner of the Ohio Chamber of Commerce cited a chamber analysis that found local property taxes in the peer analysis were about 72% higher than comparison locations; she argued HB129 would help restore protections intended under earlier law.
Provisions described: Witnesses summarized two core changes: (1) counting certain fixed-sum levies (including converted emergency and substitute levies) in the 20-mill floor calculation beginning in 2026, and (2) authorizing a narrowly tailored, five-year, nonrenewable fixed-sum levy that districts may use in fiscal distress or under a state or federal disaster declaration. Testimony also emphasized clearer certification and ballot language so voters see the rate, duration and revenue impact of fixed-sum levies.
Concerns and clarifications: Committee members pressed witnesses about unintended consequences. Nolan acknowledged some levies receive a state rollback (he cited roughly a 12.5% reimbursement) and said the Auditors Association opposes proposals that would remove those rollbacks; his group recommends allowing converted fixed-sum levies to retain rollbacks when they reflect the original levy type. Senators also asked whether changing names or requiring hearings would materially reduce costs; proponents said the bill improves understanding and notice but is only one element of broader property-tax reform.
Who testified: Proponents included Matt Nolan (County Auditors Association), Donovan O’Neil (Americans for Prosperity), and Elizabeth (Liz) Baumgartner (Ohio Chamber of Commerce). Nolan, O’Neil and Baumgartner all urged committee support, characterizing HB129 as a transparency and modernization step rather than a comprehensive solution.
What happened next: The committee heard questions from multiple senators and received at least one written testimony. No formal vote was taken on HB129 during the hearing; the committee closed testimony and adjourned.
