10/15/2025

House Bill 420

Lead Sponsors: Representative Gary Click and Representative Bernard Willis

Status: Introduced (August 25, 2025)

Description: The bill eliminates the authority for property tax levies to be levied for a continuing period of time. Continuing period of time levies, sometimes indicated as "CPT" on certain documents, do not have an expiration date. 

The bill would set all current CPT levies as expiring at the end of CY 2029. The taxing authority for the levy could put a renewal levy on the ballot for a specified period of years, as otherwise permitted by the Revised Code (typically capped at either 5 or 10 years, but varying by purpose). 

If a levy approved by voters for a CPT is pledged to pay debt charges or financing costs on bonds, notes, or other securities, the levy will expire after the final tax year before the bonds or notes are no longer outstanding.
 
The bill’s elimination of CPT levies only applies to property tax levies. It would not affect the ability of counties and transit authorities to levy sales taxes for a continuing period of time, nor the ability of school districts to levy income taxes for a continuing period of time. Municipal income taxes are by default a continuing period of time.

CCAO Position: No position (as of October 2025)