As Introduced

136th General Assembly

Regular Session H. B. No. 998

2025-2026

Representative Stephens

To make an appropriation to reimburse county auditors for recent property tax changes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. The Tax Commissioner shall reimburse county auditors for the cost of implementing recent property tax changes. An amount sufficient to make these reimbursements is hereby appropriated in fiscal year 2027 from the General Revenue Fund.

Section 2. Within the limits set forth in this act, the Director of Budget and Management shall establish accounts indicating the source and amount of funds for each appropriation made in this act and shall determine the manner in which appropriation accounts shall be maintained. Expenditures from operating appropriations contained in this act shall be accounted for as though made in, and are subject to all applicable provisions of, H.B. 96 of the 136th General Assembly.