OH HB129

Amends Ohio Revised Code to include fixed-sum levies in the calculation of a school district's millage floor, effective tax year 2026 and thereafter

Authorizes school districts in fiscal caution, fiscal watch, fiscal emergency, or impacted by a disaster declaration to levy fixed-sum taxes for current operating expenses, with levies limited to five years maximum

Allows renewal of existing fixed-sum levies approved before January 1, 2026, under sections 5705.194 and 5705.199, for the same or lesser amounts for current expenses only

Requires Director of Education and Workforce approval for disaster-related levies, with approval contingent on finding the district was impacted by the declared emergency

Establishes new ballot language requirements for fixed-sum school levies, including disclosure of the annual dollar amount, estimated millage rate, and cost per $100,000 of market value