OH SB285

Amends Ohio Revised Code section 5713.34 to exempt agricultural land converted to certain conservation uses from recoupment charges that normally apply when farmland is taken out of agricultural use

Under current law, when agricultural land is converted to non-agricultural use, landowners must pay back tax savings from the previous three years as a recoupment charge

Creates new exemptions for land that is exempt from taxation under section 5709.09(B) and remains principally undeveloped, or land acquired by public entities for public purposes that remains principally undeveloped

Applies to land conversions occurring on or after the effective date of the legislation

Sponsored by Senator Schaffer in the 136th General Assembly (2025-2026 session)