OH HB124

County auditors now provide representative sales samples to the tax commissioner for sales-assessment ratio studies, shifting this responsibility from the commissioner to county-level control

Sales samples must include only open market arms' length sales between willing buyers and sellers from the three years prior to the applicable tax year

Tax commissioner gains new authority to appeal a county auditor's representative sales sample to the Board of Tax Appeals within 30 days of receiving the sample

Annual deadline for county auditors to submit real property assessment returns to county boards of revision moves from the second Monday of June to the second Monday of May

Amendments to sections 5715.012, 5715.251, and 5715.26 take effect for tax year 2026 and thereafter