HB 571 Summary

• Authorizes subdivisions (excluding certain school districts and cities) to levy a fixed-sum emergency property tax by two-thirds vote of the taxing authority without voter approval, under new section 5705.73 of the Revised Code.

• Emergency tax levies are limited to four specified purposes: police protection (section 5705.19(I)), fire protection or emergency medical services (sections 5705.19(J) and (U)), or to avoid operating deficits (section 5705.19(JJ)).

• Levy amount must be specified as a fixed dollar sum for each year, lasting no more than five years, and requires county auditor certification of the required millage rate within five days of resolution adoption.

• Allows renewal of emergency levies with flexibility to change between avoiding deficits or providing for emergency requirements, with required voter approval before implementation.

• Adds section 5705.73 as eligible funding source for volunteer firefighter annuity programs, police protection contracts, police district operations, and police/fire pension fund employer contributions.