Ohio legislation · 136th General Assembly
Ohio HB124: Modify process for property tax sales-assessment ratio studies
Status: Signed into law, March 20, 2026
To amend sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.
What the bill says
To amend sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.
From the enrolled text, November 12, 2025:
To amend sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies. Be it enacted by the General Assembly of the State of Ohio: Section 1. That sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code be amended to read as follows: Sec. 5715.012. The tax commissioner shall make sales-assessment ratio studies of sales and assessments of real property for the purpose of determining the common level of assessment of real property within the counties pursuant to section 5715.19 of the Revised Code and for the purpose of equalization. Such studies shall be based solely on a representative sampling of sales provided to the commissioner by the county auditor. That sample shall include only open market arms' length sales occurring during the three years prior to the tax year to which the sample is applied [DELETED: of open market arms' length sales by ] between a willing seller to a willing buyer for a current like use within the class or classes of real property sampled [DELETED: by the board] . Where there are not sufficient arms' length sales to constitute a representative sampling for such studies within a class, the [DELETED: commissioner ] auditor may also conduct appraisals of real property in that class, which shall be …
Sponsors
- David Thomas (R, 65) · primary sponsor
- Thomas Hall (R, 46) · primary sponsor
- Cindy Abrams (R, 29)
- Tim Barhorst (R, 85)
- Adam Bird (R, 63)
- Sean Brennan (D, 14)
- Karen Brownlee (D, 28)
- Gary Click (R, 88)
- Rodney Creech (R, 40)
- Jack Daniels (R, 32)
- Kellie Deeter (R, 54)
- Denson, Sedrick (D, 26)
Latest actions
- : Effective
- : Signed By The Governor
- : Sent To The Governor
- : Passed
- : Reported
- : Referred to committee
- : Introduced
- : Passed
- : Reported - Amended
- : Referred to committee
Votes
- Passed (November 12, 2025): 31 yea, 0 nay, passed
- Favorable Passage (November 10, 2025): 7 yea, 0 nay, failed
- Passed (June 4, 2025): 93 yea, 0 nay, passed
- Favorable Passage (May 28, 2025): 11 yea, 0 nay, failed
Subjects: Housing and Real Property, Taxation, State and Local Government, Local Government
Common questions
- What is HB124?
- HB124 is a bill in the Ohio Legislature (136th General Assembly): Modify process for property tax sales-assessment ratio studies.
- What does HB124 do?
- In its own words: To amend sections 5715.012, 5715.16, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.
- What is the status of HB124?
- Signed into law as of March 20, 2026. Latest action: Effective (March 20, 2026).
- Who sponsored HB124?
- David Thomas (R, 65), with 11 co-sponsors.
- Where is the official record for HB124?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/hb124
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.