Key Updates from the Statehouse and Beyond for CTAO Members

LEGISLATIVE UPDATE

The Senate will be in session next week; however, we are not expecting significant movement on any of the priority issues we are currently tracking.

HB 493 (Rep. Thomas, Rep. Troy) Sunset the sale of delinquent property tax certificates

Update: We attended an interested party meeting regarding HB 493 on Thursday afternoon that included the bill sponsors, representatives from the bankers and community bankers, NAR, small businesses, and the CTAO. The meeting reviewed the provisions in the dash-2 version of the bill, which the sponsors indicated was “significant compromise” from where the bill started. The biggest change was moving the requirement to notify the first lien-holder from the treasurer to the tax lien sale company. CTAO President Kathy Kelich (Belmont) and John McManus (Montgomery) indicated that the CTAO is more than willing to work with the General Assembly and the banking community to address concerns related to notification requirements before a property moves into a tax lien sale foreclosure. They also made clear that what we do not want is for county treasurers to lose a very valuable tool for addressing tax delinquencies.

HB 186 (Rep. Hoops, Rep. Thomas) Regards school district property taxes, school funding formula

Update: We have heard that there are recent discussions between Department of Taxation, the legislature, and the County Auditors Association of Ohio regarding HB 186. Specifically, we understand there is disagreement relative to the interpretation of what HB 186 requires, which levies should be included in the reduction factor credit, and what that means to any “credits” that may be forthcoming. Taxation is interpreting these provisions differently than the bills sponsors, school districts, and county auditors. The Department plans to have internal discussions on this matter, and we will be sure to keep you apprised as we learn more. Hopefully they’ll get this worked out soon, but this might delay issuance of tax duplicates to counties.

SB 366 (Sen. Blessing, Sen. Ingram) Require some delinquent property tax payments upon lot transfer
HB 493 (Rep. Thomas, Rep. Troy) Sunset the sale of delinquent property tax certificates

Action Needed: If you happen to see your state representative or senator out in your district, please take a moment to emphasize why SB 366 is needed and how HB 493 could be detrimental to your county.

NEWS TO PERUSE

Auditor Of State Advisory Memo March 31 2026

Tax Receipts Near 22.2b Nine Months Into Fiscal Year

Contact: For more information, email the CTAO team:
Kevin Futryk
Victoria Gresh, CAE
RJ Mancini