OH HB576

Amends Ohio Revised Code Section 5705.19 to add cemetery maintenance and operation to the list of purposes for which a subdivision may levy property taxes exceeding the ten-mill limitation.

Changes the maximum term for cemetery operating levy from 5 years (under current law) to any specified number of years or a continuing period of time, as determined by the taxing authority.

Requires a two-thirds vote of the taxing authority to declare the levy necessary and certification to the board of elections at least 90 days before election.

Cemetery operating levies are now classified under division (T) and subject to the same procedures as other extended-term levies for purposes like public libraries, parks, and roads.

The amendment allows cemeteries to establish stable, long-term funding through property tax levies instead of requiring renewal every 5 years.