OH HB517

Amends Ohio Revised Code section 727.011 to narrow the exemption from special assessments for shade tree programs in municipalities

Changes eligibility for exemption from all IRS-determined 501(c)(3) tax-exempt entities to only "nonprofit land conservation organizations" as defined under Internal Revenue Code section 170(c)(2)

Municipalities retain authority to establish districts and levy special assessments on real property for controlling shade tree blight/disease and for planting, maintaining, trimming, and removing shade trees along streets

Sponsored by Representatives Baker and Abrams in the 136th General Assembly (2025-2026 session)