Modify process for property tax sales-assessment ratio studies

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Enacted

Summary

The bill changes how Ohio’s tax commissioner and county auditors determine property values for tax purposes. It requires sales‑assessment ratio studies to rely on a three‑year sample of arm‑length market sales, allows appraisals when sales are scarce, and creates a new appeal process to the board of tax appeals. It also adds penalties for auditors who do not promptly adjust and transmit revised property abstracts.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Senate Local Government: Am. H. B. No. 124, Sub. H. B. No. 186, Sub. H. B. No. 335
  Senate Local Government · Nov 5, 2025
• Senate Local Government: Am. H. B. No. 124, Sub. H. B. No. 129, Sub. H. B. No. 309
  Senate Local Government · Oct 29, 2025
• Senate Local Government: S. B. No. 118, Sub. H. B. No. 129, Sub. H. B. No. 309, Am. H. B. No. 124
  Senate Local Government · Oct 22, 2025
• Senate Local Government: S. B. No. 278, Am. H. B. No. 124
  Senate Local Government · Oct 15, 2025
• House Local Government: H. B. No. 124, H. B. No. 274
  House Local Government · May 28, 2025

History

1. Mar 20, 2026Effective 3/20/26
2. Mar 20, 2026Effective
3. Dec 19, 2025Signed By The Governor
4. Dec 9, 2025Sent To The Governor
5. Nov 12, 2025Passed
6. Nov 10, 2025Reported
7. Jun 11, 2025Referred to committee
8. Jun 10, 2025Introduced
9. Jun 4, 2025Passed
10. May 28, 2025Reported - Amended
11. Feb 26, 2025Referred to committee
12. Feb 24, 2025Introduced

Sponsors

• David Thomas (R) · sponsor
• Adam C. Bird
• Beth Lear
• Jack K. Daniels
• Jason Stephens
• Jennifer Gross
• Kevin D. Miller
• Thomas Hall

Bill text

Opens the legislature’s own copy.

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