OH HB778

Amends Ohio Revised Code sections 3735.67, 5709.40, 5709.41, 5709.73, and 5709.78 to protect fire and emergency medical services tax levies from property tax exemptions granted under Community Reinvestment Areas (CRA) and Tax Increment Financing (TIF) programs

Defines "qualifying fire or emergency medical services tax" to include taxes levied by joint fire districts, township fire districts, fire and ambulance districts, joint ambulance districts, and joint emergency medical services districts, as well as certain township levies under sections 505.39 and 5705.19

Requires that property improvements exempted from taxation under CRA agreements entered into after the effective date must still pay taxes on these qualifying fire and EMS levies

Applies the same protection to TIF exemptions granted by municipalities, townships, and counties, ensuring fire and EMS districts continue to receive property tax revenue from improved properties within incentive districts

Changes apply prospectively to exemptions authorized in ordinances or resolutions adopted on or after the effective date of the act