OH HB493

Prohibits the sale of delinquent property tax certificates by public auction on or after January 1, 2027

Requires all sales or transfers of tax certificates (both auction and negotiated sales) to be completed by December 31, 2026; any certificates sold or transferred after that date are void

Prohibits county treasurers from negotiating sales or transfers of tax certificates after December 31, 2026

Prohibits the sale of subsequent tax certificates (issued to existing certificate holders for additional delinquent taxes on the same parcel) on or after January 1, 2027

Amends Ohio Revised Code sections 5721.32, 5721.33, and 5721.42 to establish these sunset provisions