02/13/2024

House Bill 344

Lead Sponsors: Representative Adam Mathews and Representative Thomas Hall

Status: Favorably Reported by the House Ways and Means Committee 11-5 (May 1, 2024)

Description: The bill eliminates the ability for taxing authorities to place replacement levies on the ballot. Replacement levies are a property tax levy type that allow the taxing authority to extend the term of an expiring levy for the same purpose while removing the effect of property tax reduction factors. 

The bill also limits the ability of political subdivisions to challenge property tax assessments. This is a practice most often exercised by school districts.

CCAO Position: Opponent

Other Notes: The Public Children Services Association of Ohio, the Ohio Association of County Boards Serving People with Developmental Disabilities, the Ohio Township Association, and the Franklin County Auditor all provided opponent testimony.