OH HB677

Requires county auditors to send notices to property owners at least 60 days before property tax levy elections, including information about the tax rate, purpose, term, estimated tax amount, and whether it is a new, renewal, or replacement levy.

Requires municipal corporations and joint economic development districts to send notices to taxpayers at least 60 days before income tax elections, including tax rate, purpose, credits allowed, and election date.

Requires school districts to send notices to taxpayers at least 60 days before school district income tax elections, including tax rate, purpose, and whether the tax is new, a replacement, or an increase.

Allows notices to be sent electronically to internet identifiers of record or by ordinary mail if no electronic address is available or requested by the property owner.

The taxing authority proposing the tax must reimburse the county auditor for expenses incurred in sending notices to property owners.