Budget & Taxes

in committee · Ohio · Senate Jan 29, 2025

SB 3: Phase-down the state income tax to a flat rate of 2.75%

SB 3 would replace Ohio's current progressive income tax system with a flat 2.75% rate over two years. It directly affects all Ohio residents and businesses earning income in the state, including individuals, trusts, and estates. The bill eliminates the current tax brackets (which tax higher incomes at increasingly higher rates) and sets a single tax rate of 2.75% on taxable income. This change aims to simplify the tax code and provide uniform tax relief for all income levels, though the bill does not alter the current tax base or exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill replaces a progressive income tax with a flat 2.75% rate, aiming for 'uniform tax relief.' This change reduces state income tax revenue, thereby limiting the state's fiscal capacity and impacting its budget.85% confidence

Sub-Topics Business Taxes Income Tax

Track

in committee · Ohio · Senate May 28, 2025

SB 208: Require certain conveyance fees be allocated for housing purposes

To amend sections 322.02, 322.03, and 322.06 of the Revised Code to require any increased county real estate and manufactured home conveyance fees to be allocated for county-specific housing purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill mandates the allocation of increased county real estate conveyance fees for housing purposes, directly impacting government spending and funding essential programs within the budget.92% confidence ✓ HousingSupports HousingBill mandates increased county conveyance fees be allocated specifically for county-specific housing purposes, directly funding housing initiatives.95% confidence

Sub-Topics Affordable Housing Housing Finance Property Taxes

Track

in committee · Ohio · House Oct 22, 2025

HB 520: Establish Blue Ribbon Comm. in each county to improve efficiency

To establish and convene a Blue Ribbon Committee in each county to review and assess each taxing unit within the county and each county program or department to identify duplication of services and generally to streamline and improve county efficiency and effectiveness.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes committees to review taxing units and county programs to improve efficiency and effectiveness, promoting fiscal responsibility and better fiscal management.80% confidence

Sub-Topics Property Tax Tax Incentives Tags Local Government

Track

in committee · Ohio · House Oct 1, 2025

HB 444: Enact the Tithing Protection Act

To amend section 5747.01 of the Revised Code to allow a personal income tax deduction for certain donations to churches and to name this act the Tithing Protection Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill allows a personal income tax deduction, which provides a form of tax relief for individuals making certain donations, aligning with 'provides tax relief' indicator.95% confidence

Sub-Topics Income Tax

Track

in committee · Ohio · House Oct 8, 2025

HB 504: Enact the Calculated Adjustments for Property Surges (CAPS) Act

To amend sections 323.152, 323.155, and 4503.06 and to enact section 319.305 of the Revised Code to authorize counties to temporarily exempt a portion of property's increased value from taxation following a reappraisal and to name this act the Calculated Adjustments for Property Surges (CAPS) Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes counties to exempt a portion of property's increased value from taxation, providing tax relief for property owners.95% confidence ✗ EducationOpposes EducationBill authorizes counties to exempt a portion of property's increased value from taxation, potentially reducing property tax revenue, a primary source of school funding.75% confidence ✓ HousingSupports HousingHB 504 allows counties to exempt a portion of increased property value from taxation, which can help mitigate rising housing costs and support housing affordability by easing the tax burden on property owners.90% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

Track

in committee · Ohio · Senate Feb 12, 2025

SJR 4: CA: Authorize bonds to refund school debt; create education fund

Proposing to enact Section 12 of Article VIII of the Constitution of the State of Ohio to conditionally authorize the issuance of state obligations to refund pending school district obligations, to conditionally waive, beginning in 2027, the requirement that schools levy property taxes to pay debt charges on their obligations, and to conditionally authorize a treasury fund that is restricted exclusively to educational purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes state obligations for school debt, conditionally waives property taxes for school debt charges (providing tax relief), and creates a treasury fund for education.95% confidence ✓ EducationSupports EducationBill authorizes bonds to refund school debt and creates a treasury fund restricted exclusively to educational purposes, directly funding and strengthening education.95% confidence

Sub-Topics Debt & Bonds State Budget School Funding

Track

in committee · Ohio · Senate Oct 1, 2025

SB 240: Authorize county marijuana tax for art, culture, entertainment

To enact section 3780.221 of the Revised Code to authorize a county excise tax on the sale of adult use marijuana to support artistic, cultural, and entertainment opportunities.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes a new county excise tax, directly impacting taxation and government revenue, thereby strengthening fiscal management related to the Budget & Taxes topic.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

in committee · Ohio · House Feb 26, 2025

HB 113: Regards annexation and financial disclosure forms, tax exemptions

To amend sections 102.02, 709.022, 709.023, 709.024, 709.16, and 3735.67 and to enact section 3311.222 of the Revised Code to modify the law regarding annexation and financial disclosure forms, and to require school district approval of residential community reinvestment area property tax exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requires school district approval for property tax exemptions, which can protect school funding by controlling tax revenue reductions and strengthening fiscal management.90% confidence ✓ EducationSupports EducationThe bill requires school district approval for property tax exemptions, granting schools control over a key funding source and protecting potential revenue.80% confidence ✗ HousingOpposes HousingBill HB 113 requires school district approval for residential community reinvestment area property tax exemptions, potentially limiting housing development incentives.75% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

Track

in committee · Ohio · House Mar 19, 2025

HB 154: Require school district approval-certain property tax exemptions

HB 154 requires school districts to approve property tax exemptions for new residential construction or remodeling in designated "community reinvestment areas" before they can be granted. Property owners seeking these exemptions must submit applications to a housing officer, who then forwards them to the local school board for approval within 45 days. The bill ensures school districts have a formal role in approving exemptions for residential properties, though it includes an alternative where owners can pay school districts 25% of estimated tax savings instead of seeking approval. This directly affects homeowners and developers in areas designated for community reinvestment, changing how tax exemption approvals are processed.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill empowers school districts to approve property tax exemptions, giving them a formal role in fiscal management and protecting their tax base.95% confidence ✓ EducationSupports EducationHB 154 gives school districts a formal role in approving property tax exemptions, allowing them to protect their local funding base.88% confidence ✓ HousingSupports HousingThe bill regulates property tax exemptions for new residential construction in 'community reinvestment areas,' a mechanism designed to incentivize and advance housing development.75% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Community Development Historic Preservation Property Taxes

Track

in committee · Ohio · House Mar 5, 2025

HB 147: Exempt from sales and use tax certain port authority materials

To amend sections 5739.02 and 5739.03 of the Revised Code to exempt from sales and use tax building materials sold to a contractor under a contract valued at $25 million or more for projects in areas with a port authority.

Topics ✗ Budget & TaxesOpposes Budget & TaxesHB 147 creates an exemption from sales and use tax, which directly reduces state tax revenue, thereby limiting the state's fiscal resources.95% confidence ✓ HousingSupports HousingTax exemption on building materials for large projects could reduce construction costs, potentially encouraging housing development in port authority areas.60% confidence ✓ TransportationSupports TransportationExempting sales tax on building materials for port authority projects reduces costs, facilitating the development and improvement of transportation infrastructure.75% confidence

Sub-Topics Sales Tax Tax Incentives Ports

Track