HB 124 Ohio House · 136th Legislature (2025-2026)

Modify process for property tax sales-assessment ratio studies

HB 124 changes how local governments conduct property tax assessment studies that compare tax assessments to actual property sales prices. It modifies three specific sections of state law (5715.012, 5715.251, and 5715.26) to adjust the process for these studies. The bill directly affects county auditors and local tax authorities responsible for performing these assessments. The key change simplifies or updates the procedural steps for completing these studies, without altering tax rates or property values themselves.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Jun 2025

House Passage

Jun 2025

Senate Passage

Nov 2025

Signed into Law

Mar 2026

Introduced Feb 24, 2025 Signed Mar 20, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

As Passed by the Senate → As Enrolled · 5 edits · Dec 19, 2025

MODERATE

This bill amends Ohio Revised Code sections related to property tax sales-assessment ratio studies and appeals. The changes clarify appeal procedures, establish deadlines for appeals, modify how tax adjustments are handled when appeals occur, and update the effective date for new provisions to apply to tax year 2026 and beyond.

Scope change

The bill's scope remains focused on property tax administration but clarifies procedural requirements for appeals between county auditors and the tax commissioner. The applicability timeline was updated to explicitly state that amendments apply to tax year 2026 and thereafter.

REQUIREMENT

Appeal procedures were restructured into three divisions with specific filing deadlines (30 days) and clarified which parties serve as appellees in different appeal scenarios.

Appeal decision deadlines were established requiring the board of tax appeals to render decisions by the last day of the tax year in which the appeal is filed.

ENFORCEMENT

New enforcement mechanism added where the tax commissioner can withhold 50% of state revenue distributions to counties or taxing districts if auditors fail to comply with adjustment requirements within 90 days.

TIMELINE

Tax year applicability was explicitly defined to apply to tax year 2026 and every tax year thereafter, replacing previous ambiguous timing references.

TECHNICAL

Additional procedural requirements added for transmitting adjusted abstracts of real property and for handling tax collection during appeal periods.

As Passed by the House → As Passed by the Senate · 6 edits · Nov 12, 2025

MODERATE

The Senate version of HB 124 reorganized the bill's formatting and clarified the roles of the county auditor and tax commissioner in property tax assessments. Key substantive changes include clarifying when tax lists can be finalized, expanding the tax commissioner's ability to use studies as guidelines, and adding new appeal procedures for sales sampling determinations. The bill also strengthens enforcement by allowing the commissioner to withhold state revenue distributions if auditors fail to comply with assessment adjustments within 90 days.

Scope change

The bill's scope remains focused on property tax sales-assessment ratio studies, but the Senate version clarifies the timeline for implementation (applying to tax year 2026 and thereafter) and expands the commissioner's authority to use studies as guidelines for equalization purposes.

REQUIREMENT

Added requirement that county auditors cannot finalize tax lists or advertise assessments until the board of revision completes its work and returns revised returns.

Expanded the tax commissioner's authority to use sales-assessment ratio studies and other information as guidelines for equalizing property values, with specific conditions for countywide or statewide application.

ENFORCEMENT

New provision allowing the tax commissioner to withhold 50% of state revenue distributions from counties or taxing districts if auditors fail to submit adjusted abstracts within 90 days.

Added requirement that the secretary of the board of tax appeals must send orders to both the county auditor and tax commissioner, with the auditor's expense covering certified mail if requested.

TIMELINE

Added specific timeline requiring the tax commissioner to withhold state revenue distributions within 90 days of auditor non-compliance.

DEFINITION

Clarified that studies and information from the commissioner may be used as guidelines for equalization, but cannot be applied countywide or statewide without finding sufficient arms-length sales data.

As Introduced → As Passed by the House · 6 edits · Jun 4, 2025

MODERATE

This bill expands the Ohio tax commissioner's authority to conduct property tax sales-assessment ratio studies and clarifies the process for appeals between county auditors and the tax commissioner. The changes add new sections to the Revised Code, modify existing sections, and establish clearer procedures for when adjustments to property valuations must be made and enforced.

Scope change

The bill adds section 5715.16 to the Revised Code, which was not previously included in the bill's scope. The bill also modifies the applicability of the amendment to apply to tax year 2026 and every tax year thereafter, rather than being silent on the effective date.

REQUIREMENT

Added section 5715.16 requiring county auditors to lay assessment returns before the county board of revision on the second Monday of June annually, and prohibiting the auditor from making tax lists or advertising until the board completes its work.

Modified section 5715.012 to clarify that sales-assessment ratio studies must be based solely on open market arms' length sales, and added authority for the commissioner to conduct appraisals when sufficient sales data is unavailable.

Added section 5715.251 to clarify appeal procedures, including who may appeal, filing deadlines, and the roles of the county auditor and tax commissioner in the appeals process.

ENFORCEMENT

Modified section 5715.26 to establish a 90-day deadline for county auditors to submit adjusted abstracts after receiving commissioner statements or board orders, with enforcement through withholding of state revenue distributions if deadlines are missed.

Modified section 5715.26 to clarify tax collection procedures during appeals, specifying how taxes should be determined and collected depending on whether the appeal involves changes to the abstract or changes to the representative sampling of sales.

TIMELINE

Modified the effective date provision to specify that the amendment applies to tax year 2026 and every tax year thereafter.

Floor votes · Senate Nov 13, 2025 · House Jun 4, 2025

How they voted

31–0

Passed

Total votes 31

Nov 13, 2025

D Democratic9

9 Yea

100% Yea

R Republican22

22 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Dec 9, 2025

Legislature · Passed

Sent To The Governor

legislature

Nov 13, 2025

Senate · Passed

Senate Vote: pass (31-0)

senate

Nov 12, 2025

Upper · Passed

Passed

upper

Jun 11, 2025

Committee

Referred to committee

upper

Jun 10, 2025

Introduced

upper

Jun 4, 2025

Lower · Passed

Passed

lower

May 28, 2025

Introduced

Reported - Amended

lower

Feb 26, 2025

Committee

Referred to committee

lower

Feb 24, 2025

Introduced

lower

2 primary · 6 co-sponsors