(A)As used in this section:
(1)"Taxes charged and payable" means real property taxes, or manufactured home taxes assessed pursuant to section4503.06of the Revised Code, that are charged and payable after reductions required by sections319.301,319.302,323.152,323.158,319.304,4503.065, and4503.0610of the Revised Code.
(2)"Current taxes charged and payable" means, for a levy, the taxes charged and payable for the current tax year, in the case of real property, or the following tax year, in the case of manufactured or mobile homes on the manufactured home tax list, excluding any taxes charged and payable against property, or any portion of property, that was not taxed by the taxing district in the most recent tax year to which section5715.24of the Revised Code applied in the county, in th
Free access — add to your briefcase to read the full text and ask questions with AI
(A) As used in this section:
(1) "Taxes charged and payable" means real property taxes, or manufactured home taxes assessed pursuant to section4503.06of the Revised Code, that are charged and payable after reductions required by sections319.301,319.302,323.152,323.158,319.304,4503.065, and4503.0610of the Revised Code.
(2) "Current taxes charged and payable" means, for a levy, the taxes charged and payable for the current tax year, in the case of real property, or the following tax year, in the case of manufactured or mobile homes on the manufactured home tax list, excluding any taxes charged and payable against property, or any portion of property, that was not taxed by the taxing district in the most recent tax year to which section5715.24of the Revised Code applied in the county, in the case of real property, or in the following tax year, in the case of manufactured or mobile homes on the manufactured home tax list.
(3) "Base taxes charged and payable" means, for a levy, the taxes charged and payable for the tax year immediately preceding the current tax year, in the case of real property, or the current tax year, in the case of manufactured or mobile homes on the manufactured home tax list, excluding any taxes charged and payable against property, or any portion of property, that was not taxed by the taxing district in the most recent tax year to which section5715.24of the Revised Code applied in the county, in the case of real property, or in the following tax year, in the case of manufactured or mobile homes on the manufactured home tax list.
(4) "County budget commission" means a joint budget commission in the context of a taxing unit with territory located in two or more counties.
(5) "Inflation factor" means, for a tax year, the greater of zero per cent or the percentage change in the gross domestic product deflator computed over the three preceding tax years, as determined under division (F) of this section.
(6) "Reappraisal or triennial update" means a tax year in which section5715.24of the Revised Code applies in the county.
(B) Notwithstanding division (D) of section133.25of the Revised Code and except as provided in division (D) of this section, in September of each tax year in which a county undergoes a reappraisal or triennial update, the county budget commission shall adjust the rate of any levy within the ten-mill limitation so that the increase in current taxes charged and payable for that levy over the base taxes charged and payable for that levy do not exceed the product of the base taxes charged and payable and the inflation factor certified under division (F) of this section for that tax year, rounded to the nearest multiple of one hundred dollars.
(C) The commission shall certify each rate reduced under division (A) of this section to the county auditor not later than the first day of December. In the case of property on the real property tax list, the adjusted rates shall apply to the tax year in which the adjusted rates are certified and to each ensuing tax year, until the next tax year in which adjusted rates are certified under this section. In the case of manufactured or mobile homes on the manufactured home tax list, the adjusted rates shall apply to the tax year following the year in which the adjusted rates are certified and to each ensuing tax year, until the tax year following the next year in which adjusted rates are certified under this section. Notwithstanding any other section of the Revised Code to the contrary, a county budget commission shall not reallocate mills reduced pursuant to this section to any other taxing unit.
(D) For a taxing unit that elects to forgo revenue from or otherwise voluntarily reduce the rate of a levy within the ten-mill limitation for one or more tax years, beyond which would be required under division (B) of this section, the calculation of the limit under division (B) of this section in subsequent tax years shall be based on the taxes charged and payable for the tax year preceding such voluntary reduction. Nothing in this section requires increasing the rate of a levy above what it was before the operation of this section.
(E) If the current taxes charged and payable for a levy within the ten-mill limitation do not increase for a tax year to which section5715.24of the Revised Code applies in the county compared to the base taxes charged and payable, then the county auditor, in September of that year, shall calculate the increased rate of the levy that would cause the levy's current taxes charged and payable to be the same as the levy's base taxes charged and payable, rounded to the nearest one hundredths of one mill, and shall certify to the applicable taxing unit the increased rate. A taxing unit, not later than the first day of November, may adopt and certify to the county auditor a resolution or ordinance requesting that the levy be levied up to the rate certified by the county auditor under this division. The resolution or ordinance shall also be accompanied by information demonstrating the taxing unit's need for the higher rate. The county auditor, upon receipt of this certification, shall convene the county budget commission, which shall decide whether to approve, partially approve, or deny the taxing unit's request for an increased rate based on its evaluation of the taxing unit's need for the increase. If it wholly or partially approves the increase, the commission shall certify the amount of the rate of increase to the county auditor not later than the first day of December. The increased rate shall apply to the current tax year, or the ensuing tax year for manufactured or mobile homes on the manufactured home tax list, and each ensuing year until the next tax year in which an adjusted rate for the levy is certified under this section. Nothing in this division allows a county budget commission or taxing unit to exceed the ten-mill limitation.
(F) The tax commissioner shall annually determine the percentage change in the gross domestic product deflator determined by the bureau of economic analysis of the United States department of commerce from the first day of January of the third preceding calendar year to the last day of December of the preceding calendar year. The commissioner shall certify the resulting amount to each county auditor whose county undergoes a reappraisal or triennial update not later than the first day of September of each year.
Last updated January 15, 2026 at 3:20 PM