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Bill

HB 28

Eliminate the authority to levy replacement property tax levies

136th Legislature (2025-2026) Introduced by Levi Dean and 11 co-sponsors

HB 28 prohibits Ohio local governments from levying supplemental property taxes when property values decline, potentially reducing school and municipal revenue and forcing service cuts or budget adjustments.

Referred to committee
#housingandrealproperty #taxation
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Bill Summary · HB 28

Legislative bill overview

HB 28 would eliminate Ohio's authority to levy "replacement property tax levies"—supplemental property tax assessments that local governments impose when property values decline or are reassessed downward. Currently, these levies allow municipalities and school districts to maintain revenue levels by increasing tax rates on remaining properties to compensate for lost assessed values. The bill would prevent local governments from using this mechanism.

Why is this important

Replacement levies are a significant revenue tool for Ohio schools and local services. Eliminating them could reduce funding available for public education, police, fire departments, and other services, particularly in areas experiencing property value decline or reassessment. Conversely, this change would limit tax increases on property owners but may shift fiscal pressures to other revenue sources or service reductions.

Potential points of contention

  • School funding impact: Ohio's schools rely on property tax revenue; elimination could force service cuts or require state-level funding increases to offset losses
  • Property owner burden: Removing replacement levies benefits current property owners but may create budgeting instability for municipalities and school districts
  • Regional inequality: Communities with declining property values would be hit harder than growing areas, potentially widening educational and service disparities across the state

Compiled from official sources — confirm details with the bill’s official record.

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