LEGISLATIVE AFFAIRS

2021 Tax Policy

Federal tax policy should align with the economics of real estate development and investment, promote capital formation, and support job creation and economic development. Lower capital gains tax rates are a critical factor in ensuring sufficient investment for...

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Tax/Finance

Basel III Capital Accords The Basel III standards could have a significant negative impact on lending by banks to the commercial real estate sector. Several aspects of the standards would have harmful effects on the availability and cost of credit to commercial,...

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Bills Introduced Since 1/12/2026

 

HB640

LAW CHANGES-SEWAGE TREATMENT SYSTEMS (PIZZULLI J) To make changes to the law governing household sewage treatment systems.

HB641

ODNR COMPREHENSIVE STUDY REQUIREMENT (PIZZULLI J) To require the Department of Natural Resources to conduct two comprehensive studies on elk reintroduction and side-by-side trail expansion, to name this act the Trails and Tails Act, and to make an appropriation.

HB642

MUNICIPAL INCOME TAX LIMIT REMOVAL (DEMETRIOU S) To remove a five-year limit on municipal income tax net operating loss carry-forwards.

HB643

EDCHOICE SCHOLARSHIP LIMITATION (PIZZULLI J, SOMANI A) To limit the EdChoice expansion scholarship to families with a federal adjusted gross income of $500,000 or less.

HB644

HIGHER ED INNOVATION FUND, GRANT PROGRAM CREATION (MANNING G) To create the Higher Education Evidence-Based Innovation Fund and Grant Program and to require the Chancellor of Higher Education to conduct a study on retrenchment processes at state institutions of higher education.

HB645

STATE BUDGETING REQUIREMENT (DOVILLA M) To require the use of zero-based budgeting in the development of the state budget every ten years.

HB646

CREATE DATA CENTER STUDY COMMISSION (CLICK G, DEETER K) To create the Data Center Study Commission, and to declare an emergency.

HB647

LAW CHANGE-PUBLICLY FUNDED CHILD CARE (PLUMMER P, YOUNG T) To revise the law governing the publicly funded child care program, modify an appropriation for the Child Care Cred Program, and to make an appropriation for a data analytics project.

HB648

ESTABLISH DIGITAL KIOSK REGULATION (KISHMAN M, MILLER M) To establish regulations for digital asset kiosks and require they be registered as money transmitters.

HB649

CHILD CARE SURVEILLANCE, ATTENDANCE TRACKING (WILLIAMS J, SWEARINGEN D) To require video surveillance of child care centers, to establish an online portal for tracking child care center attendance, to require investigations of waste, fraud, and abuse allegations relating to providers of publicly funded child care, and to name this act the Child Care Fraud Prevention Act.

HB650

CREATE QUANTUM COMPUTING COMMISSION, FRONTIER TECHNOLOGIES (WORKMAN H) To establish the Frontier Technologies and Quantum Computing Commission.

HB651

BRIDGE DESIGNATION-SGT. ANDREW LANSING (JOHNSON M) To designate the bridge spanning the Scioto River on State Route 207 as the “Sgt. Andrew Lansing Memorial Bridge.”

HB652

REGARDING INSURANCE NONRENEWAL NOTIFICATIONS (LORENZ B, BRENNAN S) Regarding time frames for insurance policy nonrenewal notifications.

SB339

PLATE CREATION-DAYTON DRAGONS (BLACKSHEAR W) To create the “Dayton Dragons” license plate.

SB340

VOTER APPROVAL-TRAFFIC CAMERAS (PATTON T) To require elector approval for a municipal traffic camera program and to streamline the traffic camera laws.

SB341

REPEAL LAW-MARRIAGE AT 17 (DEMORA B, BLESSING III L) To repeal law that authorizes a person who is seventeen years of age to marry.

SB342

PROCUREMENT CONTRACTS-CONSERVANCY DISTRICTS (LANDIS A, CHAVEZ B) To prohibit a conservancy district’s board of directors from including certain provisions, such as an indemnification clause, in a contract for the procurement of goods or services.

SB343

REGARDING WORKERS COMP-URBAN SEARCH AND RESCUE (MANNING N) Regarding workers’ compensation coverage for a member of an urban search and rescue unit rendering assistance in Ohio at the request of the state’s Emergency Management Agency Executive Director.

SB344

REGARDING HEALTH CARE FACILITIES-INFECTION PREVENTION TEXTILES (LANG G) Regarding health care facilities and infection prevention textiles.

SB345

CREATE HIGHER EDUCATION EVIDENCE-BASED INNOVATION FUND (MANNING N) To create the Higher Education Evidence-Based Innovation Fund and Grant Program and to require the Chancellor of Higher Education to conduct a study on retrenchment processes at state institutions of higher education.

SCR15

URGE CONGRESS-EVALUATE CREDIT REPORTING (INGRAM C) To urge the United States Congress to review and evaluate credit reporting agencies and how credit scores and credit ratings create economic inequities.

Tracked Bills

HB15

ELECTRIC SERVICE LAW CHANGES (KLOPFENSTEIN R) To amend the competitive retail electric service law, modify taxation of certain public utility property, and repeal parts of H.B. 6 of the 133rd General Assembly.

 

Current Status:   

5/15/2025 – SIGNED BY GOVERNOR; eff. 8/18/25

 

HB28

ELIMINATE REPLACEMENT PROPERTY TAX LEVY AUTHORITY (MATHEWS A, HALL T) To eliminate the authority to levy replacement property tax levies.

 

Current Status:   

4/8/2025 – Senate Ways and Means, (First Hearing)

 

HB34

INCREASE STATE MINIMUM WAGE (JARRELLS D, MOHAMED I) To increase the state minimum wage.

 

Current Status:   

2/5/2025 – Referred to Committee House Commerce and Labor

 

HB49

CREATE WATER IMPROVEMENT DISTRICTS (CLAGGETT T) To allow for the creation of water improvement districts.

 

Current Status:   

4/9/2025 – House Natural Resources, (First Hearing)

 

HB76

INCREASING TOWNSHIP TRUSTEE MEMBERSHIP (LORENZ B, BAKER R) To allow the electors of certain townships to increase the membership of their boards of township trustees.

 

Current Status:   

2/26/2025 – House Local Government, (First Hearing)

 

HB86

LAW CHANGES-TAX FORECLOSURE, LAND REUTILIZATION (DEMETRIOU S) To make changes to the law relating to tax foreclosures and county land reutilization corporations, and to name this act the Gus Frangos Act.

 

Current Status:   

6/18/2025 – Senate Judiciary, (First Hearing)

 

HB96

OPERATING BUDGET (STEWART B) To make operating appropriations for the biennium beginning July 1, 2025, and ending June 30, 2027, to levy taxes, and to provide authorization and conditions for the operation of state programs.

 

Current Status:   

10/1/2025 – Consideration of Governor’s Veto; Senate Overrides Veto on Item 66, Vote 21-11

 

HB113

LAW CHANGES-ANNEXATION, FINANCIAL DISCLOSURE FORMS, TAX EXEMPTIONS (BIRD A, NEWMAN J) To modify the law regarding annexation and financial disclosure forms, and to require school district approval of residential community reinvestment area property tax exemptions.

 

Current Status:   

6/11/2025 – House Local Government, (Third Hearing)

 

HB124

PROPERTY TAX RATIO PROCESS MODIFICATIONS (THOMAS D, HALL T) To modify the process for making property tax sales-assessment ratio studies.

 

Current Status:   

12/19/2025 – SIGNED BY GOVERNOR; eff. 3/18/26

 

HB147

TAX EXEMPTION-CERTAIN CONSTRUCTION PROJECTS (LORENZ B) To require the Tax Credit Authority to grant a sales and use tax exemption to construction contractors for certain projects.

 

Current Status:   

5/28/2025 – SUBSTITUTE BILL ACCEPTED, House Development, (First Hearing)

 

HB154

SCHOOL DISTRICT APPROVAL-CRA EXEMPTIONS (THOMAS D, GLASSBURN C) To require school district approval of residential community reinvestment area property tax exemptions.

 

Current Status:   

5/7/2025 – House Local Government, (Second Hearing)

 

HB173

REGARDING BEHIND-THE-METER UTILITY SERVICES (THOMAS D) Regarding behind-the-meter utility services.

 

Current Status:   

11/12/2025 – House Energy, (Eighth Hearing)

 

HB209

CREATE INCOME TAX EXEMPTION-TIPS (LORENZ B) To exempt tips from state, municipal, and school district income taxes.

 

Current Status:   

5/21/2025 – House Ways and Means, (First Hearing)

 

HB227

LAW MODIFICATIONS-EXCAVATION REQUIREMENTS (ROBB BLASDEL M, JOHNSON M) To modify excavation requirements.

 

Current Status:   

11/18/2025 – BILL AMENDED, Senate Public Utilities, (Third Hearing)

 

HB355

INCREASE TAX APPROVAL THRESHOLD (KING A, THOMAS D) To increase the approval threshold required for passage of local taxes subject to voter approval.

 

Current Status:   

6/18/2025 – Referred to Committee House General Government

 

HB361

REGARDING BUILDING INSPECTIONS, REGULATIONS, ZONING (LORENZ B, FISCHER T) To require townships with a population of 5,000 or more to adopt a zoning plan and to make other changes regarding building inspections, local regulations, and zoning.

 

Current Status:   

11/13/2025 – SUBSTITUTE BILL ACCEPTED, House Local Government, (Third Hearing)

 

HB365

PROVIDE PROPERTY TAX REFUNDS (BRENNAN S, HALL D) To authorize a refundable income tax credit or rebate for homeowners and renters whose property taxes or a portion of their rent exceed five per cent of their income and to name this act the Property Tax Refund Act.

 

Current Status:   

6/18/2025 – Referred to Committee House Ways and Means

 

HB368

REQUIRE EVICTION RECORD SEALING (UPCHURCH T, BREWER D) To require eviction records to be sealed after three years.

 

Current Status:   

9/15/2025 – Referred to Committee House Judiciary

 

HB395

TRACK JOB INTERVIEW ATTENDANCE (LORENZ B, GROSS J) To require the Director of Job and Family Services to establish an online process for employers to report individuals who fail to appear for a scheduled job interview.

 

Current Status:   

11/18/2025 – House Government Oversight, (First Hearing)

 

HB420

ELIMINATE PROPERTY TAXES BY 2030 (CLICK G, WILLIS B) To disallow and, by 2030, eliminate property taxes levied for a continuing period of time and to name this act The Taxpayers Freedom Trilogy – Act One: Discontinuing the Continuum.

 

Current Status:   

9/15/2025 – Referred to Committee House Ways and Means

 

HB421

ALLOW PROPERTY TAX REDUCTION BY INITIATIVE (CLICK G, THOMAS D) To reduce unvoted property taxes by initiative and to name this act the Taxpayers Freedom Trilogy – Act Two: Arresting Inside Millage.

 

Current Status:   

9/15/2025 – Referred to Committee House Ways and Means

 

HB422

INCREASE PROPERTY TAX PASSAGE THRESHOLDS (CLICK G, NEWMAN J) To increase the approval threshold required for passage of certain property taxes and to name this act the Taxpayers Freedom Trilogy – Act Three: The Triumph of the Taxpayer.

 

Current Status:   

9/15/2025 – Referred to Committee House Ways and Means

 

HB533

EXPAND VEHICULAR HOMICIDE LIST (MILLER K) To add to the list of vehicles that can be used to commit a vehicular homicide or vehicular assault.

 

Current Status:   

11/12/2025 – House Public Safety, (Third Hearing)

 

HB540

CONSERVATION ORGANIZATIONS-PROPERTY TAX EXEMPTION LIMITS (PIZZULLI J, THOMAS D) To limit the amount of the property tax exemption applicable to land of certain conservation organizations.

 

Current Status:   

11/19/2025 – House Ways and Means, (Second Hearing)

 

HB568

LIMIT RETAINAGE-PRIVATE CONSTRUCTION (MATHEWS T, SANTUCCI N) To limit retainage in certain private construction projects.

 

Current Status:   

11/18/2025 – House Small Business, (Second Hearing)

 

HB572

ALLOW WATER TREATMENT DEVICE USAGE (MATHEWS T) To allow a public water system to use point-of-use and point-of-entry treatment devices in certain circumstances.

 

Current Status:   

11/5/2025 – Referred to Committee House Natural Resources

 

HB574

CREATE PILOT PROGRAM-SUBDIVISION CONSOLIDATION GRANTS (DANIELS J, DOVILLA M) To create the Political Subdivision Consolidation Incentive Grant Pilot Program and to make an appropriation.

 

Current Status:   

11/12/2025 – Referred to Committee House Local Government

 

HB590

LAW CHANGES-TAX APPEALS (THOMAS D, WILLIAMS J) To modify the law governing tax appeals and property tax complaints.

 

Current Status:   

11/19/2025 – Referred to Committee House Ways and Means

 

HB592

REGARDING MUNICIPAL INCORPORATION (THOMAS D, MATHEWS A) Regarding municipal incorporation.

 

Current Status:   

11/19/2025 – Referred to Committee House Local Government

 

HB598

ALLOW RESIDENTIAL STABILITY ZONES-TAXES (SIGRIST M, HOOPS J) To authorize local governments to create residential stability zones where homeowners may qualify for a partial property tax exemption.

 

Current Status:   

11/19/2025 – Referred to Committee House Ways and Means

 

HB624

REGARDING OVERTIME, MINIMUM WAGE DISTINCTIONS (MCNALLY L) Regarding the distinction between employees and independent contractors under Ohio’s overtime and minimum wage laws.

 

Current Status:   

12/8/2025 – Introduced

 

SB2

LAW CHANGES-PUBLIC UTILITIES (REINEKE W) Regarding public utilities law, to make changes regarding utility tangible personal property taxation, and to repeal parts of H.B. 6 of the 133rd General Assembly.

 

Current Status:   

3/26/2025 – Referred to Committee House Energy

 

SB3

PHASE DOWN OHIO INCOME TAX (LANG G, HUFFMAN S) To phase-down the state income tax to a flat rate of 2.75% over two years.

 

Current Status:   

1/29/2025 – Referred to Committee Senate Ways and Means

 

SB6

MAKE CHANGES-BUILDING INSPECTIONS (ROEGNER K) To make changes to the law relating to building inspections.

 

Current Status:   

7/1/2025 – SIGNED BY GOVERNOR; eff. 9/30/25

 

SB11

PROHIBIT POST-EMPLOYMENT AGREEMENTS (BLESSING III L, DEMORA B) To prohibit agreements that restrain engaging in a lawful profession or business after the conclusion of an employment relationship.

 

Current Status:   

3/5/2025 – Senate Judiciary, (Third Hearing)

 

SB28

LEVY TAX-HIGH VOLUME LANDLORDS (BLESSING III L, ANTONIO N) To levy a tax on certain high-volume landlords.