OH SB216

Allows school district boards of education to exempt homestead properties from additional school district taxes if those properties receive the existing homestead property tax reduction under section 323.152 of the Revised Code.

Permits school boards to designate fixed-rate levies as "eligible levies" when proposing or replacing a tax levy, with the exemption applying to taxes attributable to those eligible levies.

Extends the same partial tax exemption to manufactured and mobile homes that receive tax reductions and are located in school districts that grant the homestead exemption.

Requires county auditors to reduce the remaining tax owed by homeowners by the amount of current taxes attributable to eligible levies after complying with existing tax reduction provisions.

Applies only to tax levies designated as eligible levies in resolutions adopted on or after the bill's effective date.