OH HB28

Repeals Ohio Revised Code section 5705.192, eliminating the authority for taxing districts to place "replacement" property tax levies on the ballot that would cancel and replace existing levies at different rates

Removes all references to replacement levies throughout multiple Ohio Revised Code sections governing property taxes for schools, park districts, community colleges, mental health services, and criminal justice facilities

Preserves the ability to renew existing levies at the same rate, but eliminates the option to replace expiring levies with new levies at higher millage rates that reset the tax base

Applies to elections held on or after October 1, 2025, with a transition provision allowing replacement levy questions already initiated to proceed if the election occurs before that date

Excludes replacement levies imposed under the former section 5705.192 from qualifying for the 10% homestead property tax exemption under section 319.302