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.

 

Bills Introduced Since 7/30/2018
 
HB716 TEMPORARY LICENSING-MILITARY (BUTLER, JR. J, PERALES R) To require state occupational licensing agencies, under certain circumstances, to issue temporary licenses or certificates to members of the military and spouses who are licensed in another jurisdiction and have moved to Ohio for active duty.
HB717 TOWNSHIP MASSAGE REGULATIONS (BRENNER A) To provide townships with the optional authority to regulate massage establishments without requiring the current preliminary registration requirements, to create a criminal penalty for failure to have the requisite state occupational and professional licenses a township may require for a person to perform massages in the township, and to make changes to the current registration requirements.
SB320 TEMPORARY LICENSES-MILITARY (BEAGLE B, LEHNER P) To require state occupational licensing agencies, under certain circumstances, to issue temporary licenses or certificates to members of the military and spouses who are licensed in another jurisdiction and have moved to Ohio for active duty.

 

                           

Tracked Bills

 

HB10 INTRASTATE EQUITY CROWDFUNDING (ARNDT S) To permit intrastate equity crowdfunding under certain circumstances.
  Current Status:    6/6/2018 – PASSED BY SENATE; Vote 33-0
 
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 TOWNSHIP REVENUE ISSUES (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, to authorize subdivisions to remove territory from existing joint economic development zones (JEDZs), to authorize townships to enter into enterprise zone agreements with retail businesses with the approval of the affected school district, to allow a county or transit authority to levy sales tax in increments of 0.25%, to modify the procedures by which resolutions proposing the levy of property taxes are submitted to electors, and to increase the appropriation for the Medicaid Local Sales Tax Transition Fund.
  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:    6/26/2018 – SUBSTITUTE BILL ACCEPTED & REPORTED OUT, House Economic Development, Commerce and Labor, (Fifth 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:    6/26/2018 – Senate Ways and Means, (Second Hearing)
 
HB361 PROPERTY TAX COMPLAINTS TIMEFRAME (GREENSPAN D) To increase the time within which boards of revision must decide property tax complaints.
  Current Status:    6/20/2018 – PASSED BY HOUSE; Vote 91-2
 
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:    6/7/2018 – PASSED BY HOUSE; Vote 87-1
 
HB469 TAX CREDIT-MIXED USE PROJECTS (SCHURING K) To authorize a nonrefundable insurance company tax credit for contributions of capital to transformational mixed use development projects.
  Current Status:    6/27/2018 – PASSED BY HOUSE; Vote 91-0
 
HB482 PUBLIC NUISANCE AND BLIGHT FORECLOSURE (LIPPS S) To expedite public nuisance and blight foreclosure actions and to declare an emergency.
  Current Status:    5/23/2018 – House Civil Justice, (First Hearing)
 
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:    6/26/2018 – REPORTED OUT AS AMENDED, House State and Local Government, (Third Hearing)
 
HB712 REPEAL PREVAILING WAGE (HOOD R, DEAN B) To repeal the Prevailing Wage Law.
  Current Status:    6/26/2018 – 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:    6/19/2018 – Senate Finance, (First Hearing)
 
SB309 BUSINESS TAX CREDITS (PETERSON B, KUNZE S) To lengthen the maximum term of the job creation tax credit for businesses making substantial fixed asset and employment investments and for their suppliers, to authorize commercial activity tax exclusions for receipts of those suppliers from sales to such businesses, and to authorize local governments to grant longer term property tax exemptions for such businesses or suppliers.
  Current Status:    6/26/2018 – Senate Ways and Means, (First Hearing)