Am. Sub. S.B. No. 19 Summary

• Modifies procedures for regional transit authorities in counties with populations over 400,000 to join additional political subdivisions, with special provisions for sales and use tax implementation timelines and property tax continuation.

• Creates new Section 323.18 requiring the tax commissioner to annually identify dwelling tax exemptions potentially claimed improperly by comparing county property records against motor vehicle registrar records, vital statistics, and other state databases.

• Expands property tax exemptions to include real property owned by organizations conducting natural resources protection or water quality improvement projects funded by the H2Ohio program.

• Modifies dwelling tax exemption application procedures by allowing county auditors to initiate exemption requests on behalf of property owners based on damage or destruction inspections.

• Limits sales and use tax rates for regional transit authorities in certain counties to three-tenths of one percent and requires voter approval from all member jurisdictions before exceeding that rate.