OH HB215

Property tax levies approved at a general election would be prohibited from taking effect in the current tax year, instead taking effect the following tax year

Exemptions from the delayed effective date include levies by taxing units in fiscal caution/watch/emergency status, renewal levies, and levies that renew and decrease existing tax rates

Tax bills for the year a qualifying levy passes must include notice of the new taxes that will appear on the following year's bill, along with estimated first-year collections based on current property values

County boards of elections are prohibited from certifying qualifying property taxes to appear on general election ballots if they would take effect in the current tax year

The changes apply to general elections beginning in the first calendar year after the bill's effective date