Treasurer outlines potential impacts of pending Ohio property tax bills on districts

The treasurer reviewed the night's finance agenda and briefed the board on several pending Ohio House bills that could change property tax calculations and levy treatment.

He described House Bill 129 as a change that includes emergency and substitute levies in the 20‑mill floor calculation (he said Orange is not at the 20‑mill floor so the district is not materially affected). House Bill 309, he said, expands county budget commission authority to reduce voter‑approved levies (except debt levies) if revenue is deemed unnecessary; the treasurer said any reduction would require public hearings and that legal recourse would likely be through the courts.

House Bill 186, he said, phases out the 10% rollback while increasing the owner‑occupied credit over several years (2.5% to 5.7% in 2026 and up to 15.38% by 2029), with transitional reductions in the rollback. The treasurer described these changes as revenue‑neutral for many districts and said HB335 would limit growth of inside millage to inflation, reducing future automatic gains from valuation increases.

Board members asked whether and how county budget commissions are constituted; the treasurer described typical membership (county auditor/treasurer/prosecutor) and noted some counties operate differently. District officials said they would continue to monitor legislation but did not expect immediate financial impacts to Orange City SD this year.