OH HB391

Tax bills for real property and manufactured homes must display the effective tax rate expressed both in mills and as a percentage of true value, with "effective tax rate" appearing in boldface type

Beginning January 1, 2026, all election notices and ballot language for property tax levies must include the proposed tax rate as a percentage of true value immediately following the millage amount

County auditors and treasurers must post on their websites the percentage of property taxes charged by each taxing unit, including breakdowns for county purposes

The Secretary of State must prescribe ballot and notice forms incorporating the true value percentage requirement, and county auditors must include this information in certifications to taxing authorities

Amends Ohio Revised Code sections 323.131 and 4503.06, and creates new section 5705.171 to implement these transparency requirements