OH HB309

County budget commissions may reduce property tax levies to avoid "unnecessary or excessive collections," defined as collections beyond reasonably anticipated financial needs or exceeding what is required for statutory service levels.

Before reducing any tax levy, the budget commission must hold a public hearing allowing the taxing authority to present relevant information.

Levies for non-qualifying subdivisions cannot be reduced below the prior year's collection level unless reserve balances, trust funds, or carryover amounts are available to offset the reduction.

School district levies cannot be reduced below 20 mills for current operating expenses as required for state funding eligibility.

The tax commissioner must annually determine and certify by September 1 any rate changes needed for fixed-sum levies to produce their specified dollar amounts.