Victory for CRE in Tax Reform

NAIOP Opinion Piece on Federal Tax Reform in The Hill

Weekly Ohio Legislative Report

Ohio Tax Reform

2017 LEGISLATIVE PRIORITIES

We are pleased to report that House Bill 463, which contains our EDI language, was passed by the Senate 26-5, and was concurred on by the House 72-21.  The language under went a last minute modification when the County Auditors raised concerns to several provisions in the bill.  After several discussion between Scott Ziance, Rep. Dever’s office, and the Auditors, we were able come to a compromise where the Board of Revision provision was removed and the Auditor’s would remain neutral on the bill.

Senate Bill 257 (Seitz and Skindell) which reduces the curative period for records of real property from 21 years to 4 years passed the House 88-2, the Senate with a vote of 30-1.

Senate Bill 235 (Senator Beagle and Coley) which will freeze the taxable value of property as it is readied for commercial or industrial use, was amended to include a wide range of provisions.  Of relevance to the Board, it does include a fix to Rep. Schuring’s Downtown Redevelopment District language.  It also contains the legislature’s stop-gap measure on the State’s unemployment compensation system.

 

HB622 JUDGES-CONCEALED HANDGUNS IN COURT (PERALES R) To generally authorize a judge or magistrate who is a concealed handgun licensee to possess a concealed handgun in a courthouse or attached parking area, to expand the exemption from the offenses regarding illegal conveyance, possession, or control of a deadly weapon or dangerous ordnance into or in a courthouse for a judge or magistrate who is a licensee with respect to a concealed handgun, and to require a specified secure storage of the concealed handgun while in the courthouse as a condition for application of the authorization and exemption.
HB623 HIGHWAY DESIGNATION-ERIC JOERING (GONZALES A, CARFAGNA R) To designate a portion of Interstate Route 270 in Franklin County as the “Officers Anthony Morelli and Eric Joering Memorial Highway.”
HB624 NEW AFRICAN IMMIGRANTS FUND (KENT B) To establish the New African Immigrants Grant and Gift Fund in the state treasury.
HB625 AUXILIARY CONTAINER REGULATION (LANG G, LIPPS S) To authorize a person to use an auxiliary container for any purpose, to prohibit a municipal corporation, charter county, or limited home rule township from imposing a tax or fee on auxiliary containers, and to clarify that the existing anti-littering law applies to auxiliary containers.
HB626 MORATORIUM-ACADEMIC DISTRESS COMMISSIONS (SMITH K, FEDOR T) To establish a moratorium on the creation of new academic distress commissions.
HB627 ELIMINATE PERIOD OF LIMITATION-RAPE (SMITH K, GALONSKI T) To eliminate the period of limitation for the criminal prosecution of a person for rape.
HB628 RESIDENT EDUCATOR LICENSES (STEIN D, RETHERFORD W) With regard to qualifications for obtaining a resident educator license.
HB629 GENERAL ASSEMBLY GIFTS & TRAVEL REIMBURSEMENT (ANTANI N) To modify the law governing gifts and travel reimbursements to members of the General Assembly and to prohibit the use of campaign contributions for travel outside the United States.
HB630 ALTERNATIVE GRADUATION REQUIREMENTS EXTENSION (GALONSKI T) To extend the alternative graduation requirements for two additional years.
HB631 AMUSEMENT RIDE SAFETY (HUGHES J, PATTERSON J) To revise the laws governing amusement ride operation and safety, to designate this act as “Tyler’s Law,” and to declare an emergency.
HB632 VEHICLE PRODUCT PROTECTION CONTRACTS (LANG G, HOLMES G) Regarding motor vehicle ancillary product protection contracts and motor vehicle service contracts.
HB633 LITTERING-PRIVATE PROPERTY (BOGGS K, MILLER A) To prohibit individuals who own or control private property in municipal corporations from depositing litter on that property.
HB634 HIGHWAY DESIGNATION-JAMES SPROWL (STEIN D) To designate a portion of State Route 99 in Huron County as the “Lance Corporal James Sprowl Memorial Highway.”
HB635 SCHOOL LICENSE PLATE PROGRAM (RAMOS D) To create a school license plate program.
HB636 VETERANS-RESIDENCY REQUIREMENT-DISASTERS (RAMOS D) To exempt veterans from the three-month county residency requirement to be eligible for financial assistance from the county veterans service commission, if the veteran has relocated to the county from another Ohio county, state, or United States territory after the Governor or President of the United States declares a disaster or emergency.
HB637 MINOR VOTER PREREGISTRATION (CLYDE K) To permit sixteen and seventeen year olds to preregister to vote.
HJR15 UNIVERSAL PRESCHOOL EDUCATION (FEDOR T, WEST T) To require a universal preschool education program that is free and available to any four- or five-year-old child who resides in the state.
SB294 PILOT PROJECT SCHOLARSHIP AMOUNTS (EKLUND J, LEHNER P) To increase the maximum amount that may be awarded to students under the Pilot Project (Cleveland) Scholarship Program.
SB295 OSCAR NICEWANDER MEMORIAL HIGHWAY (HOTTINGER J) To designate a portion of State Route 93 in Tuscarawas County as the “PFC Oscar F. Nicewander Memorial Highway” and a portion of State Route 520 in Holmes County as the “Cpl. Jerry Robert Spitler Memorial Highway.”
 
 
Tracked Bills

 

HB10 INTRASTATE EQUITY CROWDFUNDING (ARNDT S) To permit intrastate equity crowdfunding under certain circumstances.
  Current Status:    4/18/2018 – REPORTED OUT, Senate Transportation, Commerce and Workforce, (Fifth Hearing)
 
HB49 OPERATING BUDGET (SMITH R) Creates FY 2018-2019 main operating budget.
  Current Status:    8/22/2017 – Consideration of Governor’s Veto
 
HB54 STATE REVENUE OBLIGATIONS (BLESSING III L, GAVARONE T) To authorize the Treasurer of State to issue revenue obligations of the state for the purpose of making loans to qualifying public entities for their acquisition of permanent improvements through the Treasurer of State’s purchase of public obligations of those qualifying entities.
  Current Status:    9/26/2017 – BILL AMENDED, Senate Finance, (Fourth Hearing)
 
HB67 JUDGMENTS-DISPUTE SETTLEMENT (YOUNG R) To prohibit a person from obtaining a confession of judgment from another person except in connection with the settlement of a dispute.
  Current Status:    5/2/2017 – House Financial Institutions, Housing and Urban Development, (Third Hearing)
 
HB69 LEVY REVENUE REIMBURSEMENT (CUPP B) To require reimbursement of certain township fire and emergency medical service levy revenue forgone because of the creation of a municipal tax increment financing district.
  Current Status:    12/22/2017 – SIGNED BY GOVERNOR; eff. 3/23/2018
 
HB118 TAX COMPLAINT DISMISSAL (MERRIN D) To expressly prohibit the dismissal of a property tax complaint for failure to correctly identify the property owner.
  Current Status:    11/6/2017 – SIGNED BY GOVERNOR; eff. 2/5/18
 
HB122 ESTABLISH ECONOMIC STUDY COMMITTEE (HAMBLEY S, ROGERS J) To establish a Regional Economic Development Alliance Study Committee to study the benefits and challenges involved in creating regional economic development alliances, to revise the criteria for the issuance of D-5j and D-51 liquor permits, to ratify a tenyear term for a fire levy approved as such at the 2017 general election, to extend the authority to levy a single property tax for both fire and police purposes to municipalities, and to ratify levies for that purpose already approved by voters.
  Current Status:    5/2/2018 – SIGNED BY GOVERNOR; eff. 90 days
 
HB127 BUILDING CODE REQUIREMENTS-WELDING (PERALES R, DEVER J) To establish in the Ohio Building Code requirements pertaining to structural steel welding and bridge welding.
  Current Status:    11/28/2017 – House Economic Development, Commerce and Labor, (Third Hearing)
 
HB128 BUILDING INSPECTION REGULATIONS (ROEGNER K) To permit a general contractor or owner of specified buildings to enter into a contract with a third-party private inspector or a certified building department for building inspection and to make other changes relating to building inspections.
  Current Status:    5/23/2017 – House Economic Development, Commerce and Labor, (Third Hearing)
 
HB163 PREVAILING WAGE PUBLIC IMPROVEMENT PROJECTS (ROEGNER K, RIEDEL C) To allow political subdivisions, special districts, and state institutions of higher education to elect to apply the Prevailing Wage Law to public improvement projects.
  Current Status:    9/19/2017 – House Economic Development, Commerce and Labor, (Second Hearing)
 
HB343 PROPERTY VALUE CONTEST-RESOLUTIONS (MERRIN D) To require local governments that contest property values to formally pass an authorizing resolution for each contest and to notify property owners.
  Current Status:    4/11/2018 – Referred to Committee Senate Ways and Means
 
HB361 PROPERTY TAX COMPLAINTS TIMEFRAME (GREENSPAN D) To increase the time within which boards of revision must decide property tax complaints.
  Current Status:    12/5/2017 – REPORTED OUT, House Government Accountability and Oversight, (Fourth Hearing)
 
HB371 TAXES ON UNSOLD PROPERTY (MERRIN D) To exempt from property taxation the increased value of land subdivided for residential development until construction commences or the land is sold.
  Current Status:    3/1/2018 – Re-Referred to Committee
 
HB407 ABOLISH ESTATE BY DOWER (DEVER J, SEITZ B) To abolish the estate by dower.
  Current Status:    1/24/2018 – REPORTED OUT, House Civil Justice, (Third Hearing)
 
HB482 PUBLIC NUISANCE AND BLIGHT FORECLOSURE (LIPPS S) To expedite public nuisance and blight foreclosure actions and to declare an emergency.
  Current Status:    2/14/2018 – Referred to Committee House Civil Justice
 
HB598 TAX FORFEITED LAND SALES (WEST T, GREEN D) To give county auditors more discretion with respect to how often tax-forfeited land shall be offered for sale, to expressly immunize counties from civil liability in connection with such land, and to remove a requirement that property held by a land bank for more than fifteen years must be offered for sale at a public auction.
  Current Status:    4/17/2018 – Introduced
 
SB43 TOWNSHIP BUILDING CODES (BACON K) To enable limited home rule townships to adopt building codes regardless of any similar codes adopted by the county in which the township resides.
  Current Status:    6/27/2017 – REPORTED OUT, Senate Local Government, Public Safety and Veterans Affairs, (Fourth Hearing)
 
SB97 REGIONAL STUDY COMMITTEE CREATION (LAROSE F, YUKO K) To establish a Regional Economic Development Alliance Study Committee to study the benefits and challenges involved in creating regional economic development alliances.
  Current Status:    6/21/2017 – Senate Government Oversight and Reform, (First Hearing)
 
SB123 PROPERTY TAX COMPLAINT PROCESS (COLEY W) To limit the right to initiate most types of property tax complaints to the property owner and the county recorder of the county in which the property is located.
  Current Status:    6/14/2017 – Senate Ways and Means, (Second Hearing)
 
SB209 PROPERTY TAX EXEMPTIONS-TIF (COLEY W, EKLUND J) To modify the conditions that determine the relative priority of property tax exemptions when a parcel subject to a tax increment financing arrangement concurrently qualifies for another exemption.
  Current Status:    10/25/2017 – Referred to Committee Senate Ways and Means
 
SB213 ECONOMIC DEVELOPMENT FUNDING PLAN (SCHIAVONI J) To enhance economic and employment opportunities and improve local infrastructure in Ohio by providing additional assistance to workforce development and employment programs; establishing a revolving loan program for small businesses seeking to expand operations; extending job tax credits to smaller businesses; enabling expanded participation in public sector contracting by smaller companies; enhancing support for child care centers; funding additional local infrastructure and public transit; authorizing tax incentives for hiring military veterans, for donating money to local programs assisting distressed communities, or for improving distressed property; exempting the homes of disabled veterans from property taxation; terminating the income tax deduction and reduced tax rate for business income; and to make an appropriation.
  Current Status:    11/15/2017 – Referred to Committee Senate Finance