10/16/2025

Senate Bill 190

Lead Sponsors: Senator Bill Blessing and Senator Kent Smith

Status: Introduced (May 6, 2025)

Description: The bill makes a variety of changes to tax policy, many of which would affect counties or that intersect with CCAO priorities. These include the following:

• The creation of a housing tax credit/rebate for low-income owners and renters.
• Adding short-term rentals to the sales and use tax base and requiring them to be subject to the lodging tax.
• Repealing the two versions of the state sales tax holiday.
• Repealing the sales and use tax exemption for data centers.
• Increase the share of state GRF tax revenues distributed through the Local Government Fund to 2.0%.
• Increased funding through the Ohio Housing Trust Fund.
• Eliminates the 10% nonbusiness property tax rollback and increases the owner occupancy credit from 2.5% to 12.5%.

CCAO Position: Several of the bill's provisions align with existing CCAO positions on other bills or in the CCAO Platform.