OH HB556

Removes restrictions on the 10% property tax rollback under section 319.302 that previously limited it to "qualifying levies" (levies approved before September 29, 2013, within the ten-mill limitation, or charter-mandated levies), restoring the rollback to all tax levies.

Removes restrictions on the 2.5% property tax rollback under section 323.152 that previously limited it to "qualifying levies," allowing the rollback to apply to all homestead property taxes after applying section 319.301.

Allows both rollback provisions to apply to tax levies approved on or after the effective date of Am. Sub. H.B. 59 of the 130th General Assembly, expanding their scope beyond the original limitations.

Maintains all other provisions of sections 319.302 and 323.152 regarding eligibility requirements, calculation methods, and special circumstances for elderly and disabled property owners.