HB 456 amends Ohio law to expand the ability of certain municipalities to adjust community reinvestment areas established before 1994. The bill directly affects local governments with pre-1994 designated areas by allowing them to modify boundaries or other features without requiring new legislation for each change. Key provisions update the existing legal process to make amendments more straightforward, reducing administrative barriers. This concrete policy change streamlines how communities can adapt reinvestment areas to current needs while maintaining their designated status.
This bill increases Ohio's homestead property tax exemption amount from $25,000 to $50,000 and raises the income limit for eligibility from $34,500 to $50,000 (adjusted annually for inflation). It directly affects seniors (65+), permanently disabled residents, and surviving spouses of disabled seniors, disabled veterans, or public safety officers killed in duty. The exemption reduces property tax bills for qualifying homeowners who own and occupy their primary residence, with the new amounts automatically adjusted each year based on economic data. This change modifies existing tax relief provisions under sections 323.152 and 4503.065 of the Revised Code.
To amend section 5747.98 and to enact section 5747.74 of the Revised Code to create an income tax credit for employers that provide paid leave to organ donors.
SB 2 creates a tax exemption program for developers building on former coal mines or brownfield sites in Ohio, offering five years of property tax relief to encourage investment in these economically distressed areas. It also clarifies that small renewable energy projects (under 50 megawatts, like solar farms, wind farms, and biogas digesters) can be regulated by local zoning boards without changing their tax classification as public utilities. The bill directly affects local governments, developers, and small renewable energy operators by streamlining approvals for these projects while preserving existing tax treatment. These changes aim to support grid reliability and affordability by facilitating new power generation in targeted communities.
To amend sections 323.152, 323.153, 323.158, 4503.06, 4503.066, 4503.067, 4503.068, 4503.069, and 4503.0610 and to enact section 4503.0612 of the Revised Code to authorize a property tax reduction for certain owner-occupied homes.
SB 285 would exempt agricultural land converted to specific conservation uses from being required to repay the state for conservation program costs. It amends Ohio's Revised Code (section 5713.34) to remove recoupment charges for landowners who transition farmland to eligible conservation areas. This directly affects farmers and landowners who participate in conservation programs by eliminating a financial obligation they currently face. The policy change removes a reimbursement requirement, simplifying the process for converting agricultural land to conservation purposes under existing state programs.
To amend sections 955.201 and 5747.113 and to enact section 955.202 of the Revised Code to establish an income tax refund designation to assist low-income individuals in spaying and neutering their pets.
To amend section 5701.11 of the Revised Code to expressly incorporate changes in the Internal Revenue Code since March 15, 2023, into Ohio law and to declare an emergency.
To amend sections 123.28, 123.281, 5753.021, and 5753.031 and to enact section 123.282 of the Revised Code to increase the sports gaming tax, to allocate revenue from the increased tax to fund sports venues and interscholastic athletics, and to create a commission to evaluate projects and award sports venue funds.
To amend sections 323.152, 323.153, and 323.156 of the Revised Code to authorize a temporary property tax credit for certain continuously owned homesteads.
