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H. B. No. 234 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
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A BILL
To amend section 319.301 of the Revised Code to include revenue from all operating levies, including school district emergency levies, in the calculation determining whether a school district's effective tax rate is below the 20-mill floor, or, for joint vocational school districts, the 2-mill floor.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 319.301 of the Revised Code be amended to read as follows:
Sec. 319.301. (A) This section does not apply to any of
the
following:
(1) Taxes levied at whatever rate is required to produce a
specified amount of tax money, including a tax levied under section 5705.211 of the Revised Code, or an amount to pay debt charges;
(2) Taxes levied within the one per cent limitation
imposed
by Section 2 of Article XII, Ohio Constitution;
(3) Taxes provided for by the charter of a municipal
corporation.
(B) As used in this section:
(1) "Real property" includes real property owned by a
railroad.
(2) "Carryover property" means all real property on the
current year's tax list except:
(a) Land and improvements that were not taxed by the
district in both the preceding year and the current year;
(b) Land and improvements that were not in the same class
in
both the preceding year and the current year.
(3) "Effective tax rate" means with respect to each class
of
property:
(a) The sum of the total taxes that would have been
charged
and payable for current expenses against real property in
that
class if each of the district's taxes were reduced for the
current
year under division (D)(1) of this section without regard
to the
application of division (E)(3) of this section divided by
(b) The taxable value of all real property in that class.
(4) "Taxes charged and payable" means the taxes charged
and
payable prior to any reduction required by section 319.302 of
the
Revised Code.
(C) The tax commissioner shall make the determinations
required by this section each year, without regard to whether a
taxing district has territory in a county to which section
5715.24
of the Revised Code applies for that year. Separate
determinations shall be made for each of the two classes
established pursuant to section 5713.041 of the Revised Code.
(D) With respect to each tax authorized to be levied by
each
taxing district, the tax commissioner, annually, shall do
both of
the following:
(1) Determine by what percentage, if any, the sums levied
by
such tax against the carryover property in each class would
have
to be reduced for the tax to levy the same number of dollars
against such property in that class in the current year as were
charged against such property by such tax in the preceding year
subsequent to the reduction made under this section but before
the
reduction made under section 319.302 of the Revised Code. In
the
case of a tax levied for the first time that is not a renewal
of
an existing tax, the commissioner shall determine by what
percentage the sums that would otherwise be levied by such tax
against carryover property in each class would have to be reduced
to equal the amount that would have been levied if the full rate
thereof had been imposed against the total taxable value of such
property in the preceding tax year. A tax or portion of a tax
that is designated a replacement levy under section 5705.192 of
the Revised Code is not a renewal of an existing tax for purposes
of this division.
(2) Certify each percentage determined in division (D)(1)
of
this section, as adjusted under division
(E) of this section, and
the class of
property to which that percentage applies to
the
auditor of each county in which the district has territory.
The
auditor, after complying with section 319.30 of the Revised
Code,
shall reduce the sum to be levied by such tax against each
parcel
of real property in the district by the percentage so
certified
for its class. Certification shall be made by the
first day of
September except in the case of a tax levied for the
first time,
in which case certification shall be made within
fifteen days of
the date the county auditor submits the
information necessary to
make the required determination.
(E)(1) As used in division (E)(2) of this section,
"pre-1982
joint vocational taxes" means, with respect to a class
of
property, the difference between the following amounts:
(a) The taxes charged and payable in tax year 1981 against
the property in that class for the current expenses of the joint
vocational school district of which the school district is a part
after making all reductions under this section;
(b) The following percentage Two-tenths of one per cent of the taxable value of all
real property in that class:
(i) In 1987, five one-hundredths of one per cent;
(ii) In 1988, one-tenth of one per cent;
(iii) In 1989, fifteen one-hundredths of one per cent;
(iv) In 1990 and each subsequent year, two-tenths of one
per
cent.
If the amount in division (E)(1)(b) of this section exceeds
the amount in division (E)(1)(a) of this section, the pre-1982
joint vocational taxes shall be zero.
As used in divisions (E)(2) and (3) of this section, "taxes
charged and payable" has the same meaning as in division (B)(4)
of
this section and excludes includes any tax charged and payable in 1985
or
thereafter under sections 5705.194 to 5705.197 or and section
5705.213
of the Revised Code.
(2) If in the case of a school district other than a joint
vocational or cooperative education school district any
percentage
required to be used in division (D)(2) of this section
for either
class of property could cause the total taxes charged
and payable
for current expenses to be less than two per cent of
the taxable
value of all real property in that class that is
subject to
taxation by the district, the commissioner shall determine what
percentages would cause the district's total taxes charged and
payable for current expenses against that class, after all
reductions that would otherwise be made under this section, to
equal, when combined with the pre-1982 joint vocational taxes
against that class, the lesser of the following:
(a) The sum of the rates at which those taxes are
authorized
to be levied;
(b) Two per cent of the taxable value
of the property in
that class. The auditor shall use such
percentages in making the
reduction required by this section for that class.
(3)(a) If in the case of a joint vocational school
district
any percentage required to be used in division (D)(2) of
this
section for either class of property could cause the total
taxes
charged and payable for current expenses for that
class to be less
than the
designated amount, the commissioner shall determine what
percentages would
cause
the district's total taxes charged and
payable for
current expenses for that class,
after all reductions
that would otherwise be made under this
section, to equal the
designated amount. The auditor shall use
such percentages in
making the reductions required by this
section for that class.
(b) As used in division (E)(3)(a) of this section, the
designated amount shall equal two-tenths of one per cent of the taxable value of all real
property in the class that is subject to taxation by the district
times the lesser of the following:
(i) Two-tenths of one per cent;
(ii) The district's effective rate plus the following
percentage for the year indicated:
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WHEN COMPUTING THE |
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TAXES CHARGED FOR |
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ADD THE FOLLOWING PERCENTAGE: |
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1987 |
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0.025% |
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1988 |
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0.05% |
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1989 |
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0.075% |
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1990 |
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0.1% |
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1991 |
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0.125% |
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1992 |
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0.15% |
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1993 |
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0.175% |
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1994 and thereafter |
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0.2%. |
(F) No reduction shall be made under this section in the
rate at which any tax is levied.
(G) The commissioner may order a county auditor to furnish
any information
the commissioner needs to make the
determinations required
under division (D) or (E) of this section,
and the auditor shall
supply the information in the form and by
the date specified in
the order. If the auditor fails to comply
with an order issued
under this division, except for good cause as
determined by the
commissioner, the commissioner shall withhold
from such county or
taxing district therein fifty per cent of
state revenues to local
governments pursuant to section 5747.50 of
the Revised Code or
shall direct the department of education to
withhold therefrom
fifty per cent of state revenues to school
districts pursuant to
Chapter 3317. of the Revised Code. The
commissioner shall
withhold the distribution of such revenues
until the county
auditor has complied with this division, and the
department shall
withhold the distribution of such revenues until
the commissioner
has notified the department that the county
auditor has complied
with this division.
(H) If the commissioner is unable to certify a tax
reduction
factor for either class of property in a taxing
district located
in more than one county by the last day of
November because
information required under division (G) of this
section is
unavailable,
the commissioner may compute and
certify an
estimated
tax reduction factor for that district for that class.
The
estimated factor shall be based upon an estimate of the
unavailable information. Upon receipt of the actual information
for a taxing district that received an estimated tax reduction
factor, the commissioner shall compute the actual tax reduction
factor and use that factor to compute the taxes that should have
been charged and payable against each parcel of property for the
year for which the estimated reduction factor was used. The
amount by which the estimated factor resulted in an overpayment
or
underpayment in taxes on any parcel shall be added to or
subtracted from the amount due on that parcel in the ensuing tax
year.
A percentage or a tax reduction factor determined or
computed
by the commissioner under this section shall be used
solely for
the purpose of reducing the sums to be levied by the
tax to which
it applies for the year for which it was determined
or computed.
It shall not be used in making any tax computations
for any
ensuing tax year.
(I) In making the determinations under division
(D)(1) of
this section, the tax commissioner shall take
account of changes
in the taxable value of carryover property
resulting from
complaints filed under section 5715.19 of the Revised Code for
determinations made for the tax year in which such changes are
reported to the commissioner. Such changes shall be reported to
the commissioner on the first abstract of real property filed
with
the commissioner under section 5715.23 of the Revised Code
following the
date on which the complaint is finally determined by
the board of
revision or by a court or other authority with
jurisdiction on
appeal. The tax commissioner shall account for
such changes in
making the determinations only for the tax year in
which the
change in valuation is reported. Such a valuation
change shall
not be used to recompute the percentages determined
under
division (D)(1) of this section for any prior tax year.
Section 2. That existing section 319.301 of the Revised Code is hereby repealed.
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