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House Bill 140�Ballot Language Transparency

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Ballot Uniformity and Transparency Act – H.B. 140

  • Bill text, LSC Analysis and Fiscal Notes.
  • Bill Language:
    • Among other changes, the bill revises millage on the ballot to be expressed in terms of $100,000 of appraised value rather than the $100 of tax value.
  • Testimony template – Click here
  • Bill Status:
    • House: Passed out of House – April 22, 2021; Vote 60-33
    • Senate: Senate Ways & Means; has received two hearings (sponsor & proponent testimony)
  • Note: 99 school levies were on the ballot last November

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H.B. 140 - Example of a 3.5 Renewal Levy

  • Current: “A renewal of tax for the benefit of . . . (subdivision) for the purpose of . . . at a rate not exceeding 3.5 mills for each $1 valuation, which amount to $0.35 for each $100 of valuation, for . . . (term).”
  • HB 140: “A renewal of tax for the benefit of . . . (subdivision) for the purpose of . . . (purpose), that the county auditor estimates will collect $ . . . annually, at a rate not exceeding 3.5 mills for each one dollar $1 of valuation taxable value, which amounts to $33.03 for each one hundred dollars $100,000 of valuation the county auditor’s appraised value, for . . . (term).”
  • There are a number of issues with the proposed changes, a few are highlighted below:
    • The total estimated amount to be collected includes all property; however, the estimated amount based on $100,000 of county auditor’s appraised value reflects residential only
    • In the event of a renewal, HB 140 states that the estimated amount shall reflect the “estimated effective rate.” The total amount of $33.03 reflects a residential effective rate of 0.94 mills due to HB 920; however, the ballot reflects the voted millage of 3.5 mills (which would equal $122.50 annually for a new money issue).
    • Estimated value per $100,000 of appraised value does NOT include any applicable tax credits, including Homestead and rollback.
    • There are different effective rates that apply to commercial/industrial property.
    • $100,000 overstates the average home value in counties throughout Ohio