OH HB502

Amends sections 319.301, 1545.21, 3316.041, 3316.06, 5705.03, 5705.2111, and 5705.412 of the Revised Code by removing all references to "replacement levies" and "replacement" tax designations.

Repeals section 5705.192 of the Revised Code, which previously authorized taxing authorities to designate a tax or portion of a tax as a replacement levy.

Removes language allowing ballot language to refer to new levies as "replacement levies" or "replacement and additional levies" when canceling existing levies.

Eliminates the ability of taxing authorities to propose replacement property tax levies while preserving their power to levy renewal taxes and new additional levies.

Applies to school districts, park districts, regional student education districts, and other taxing authorities throughout Ohio.