As Introduced

136th General Assembly

Regular Session H. B. No. 999

2025-2026

Representative Troy

Cosponsors: Representatives Abdullahi, Baker, Brennan, Miller, J., Rader, Sims

To enact section 5709.94 of the Revised Code to prohibit property tax exemptions for data centers.

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

Section 1. That section 5709.94 of the Revised Code be enacted to read as follows:

Sec. 5709.94. (A) As used in this section:

(1) "Data center" means one or more buildings or physical facilities or infrastructure, located on a single real property parcel or on contiguous, adjacent, or otherwise aggregated real property parcels that are used primarily or exclusively for digital information services such as the management, storage, processing, and dissemination of electronic data and information through the use of computer systems, servers, networking equipment, and related components, including equipment cooling systems, or virtual currency mining.

(2) "Local tax incentive" means the programs and assistance provided or administered by a political subdivision under Chapters 725. and 1728. and sections 3735.67 to 3735.70, 5709.40 to 5709.43, 5709.61 to 5709.69, 5709.73 to 5709.75, and 5709.77 to 5709.81 of the Revised Code and any other section of the Revised Code under which a political subdivision authorizes the exemption of property from taxation, whether in whole or in part.

(3) "Political subdivision" means a township, municipal corporation, or county.

(B) No political subdivision shall authorize a local tax incentive for a data center on or after the effective date of this section. A local tax incentive authorized in violation of this division is void.

(C) Neither the tax commissioner nor any county auditor shall approve an application for tax exemption for a data center pursuant to section 5715.27 of the Revised Code on or after the effective date of this section. An exemption approved in violation of this division is void.