HB124

Modify process for property tax sales-assessment ratio studies

Complete·3/20/26

Ohio HB124 modifies the process for property tax sales-assessment ratio studies.

Ohio HB124 amends the process for property tax sales-assessment ratio studies by allowing the commissioner auditor to conduct appraisals if there are not enough arm's length sales. The bill modifies the process for making these studies and allows the use of appraisals in certain situations. The changes apply to tax year 2025 and every tax year thereafter.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
14
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Democratic CaucusRepublican Caucus

Roll Call Votes

31 Yea

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0 Nay

Calendar

Nov 5, 2025

11:30 AM

Senate Rules and Reference D./Hall, T., 4th Hearing, Proponent/Opponent/Interested Party

Oct 29, 2025

9:00 AM

Senate Local Government D./Hall, T., 3rd Hearing, Opponent/Interested Party

History

Mar 20

Effective

Dec 19, 2025

Signed By The Governor

Dec 9, 2025

Sent To The Governor