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The Ohio House of Representatives has passed House Bill 28, a measure aimed at eliminating replacement property tax levies, which often result in higher tax liabilities for homeowners. The bill passed in a 60-32 vote and to the Ohio Senate for further consideration.
What Are Replacement Levies?
Currently, local tax jurisdictions can propose renewal levies or replacement levies to voters.
- Renewal levies maintain the existing tax amount.
- Replacement levies factor in increased property values, often leading to higher property taxes.
Bill co-sponsors Reps. Thomas Hall (R-Madison Twp.) and Adam Mathews (R-Lebanon) argue that many voters mistakenly equate renewals with replacements, despite the financial differences. By eliminating replacement levies, they aim to create greater transparency in the property tax system.
Debate Over the Bill
Supporters claim the reform will prevent hidden tax increases, but opponents—including Ohio Fire Chiefs’ Association President Joseph Kitchen—warn that this change could result in funding shortfalls for essential services, particularly fire departments.
“The difference between a renewal and a replacement at the ballot box is minimal,” said Mathews, noting that replacement levies passed 89% of the time in 2023, compared to 86% for renewals with tax increases.
Property Tax Reform in Ohio
This is the first successful property tax reform bill passed by the House in this General Assembly, following several stalled attempts in recent years. Since January 2025, 19 property tax reform bills have been introduced, signaling momentum for further legislative changes.
The bill now heads to the Ohio Senate, where its fate remains uncertain. If signed into law, it could reshape how local governments fund schools, fire departments, and other services across the state.
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