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Ohio Property Taxes
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What Happens Next?
Explainer

What Happens When a Levy Expires or Is Renewed?

Ohio law distinguishes renewal, renewal with an increase or decrease, reduction/decrease and other levy actions. General replacement-levy authority was repealed effective January 1, 2026.

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What This Graphic Shows

This graphic explains ohio law distinguishes renewal, renewal with an increase or decrease, reduction/decrease and other levy actions. General replacement-levy authority was repealed effective January 1, 2026. It is intended to show the underlying mechanism or comparison before drawing the narrower takeaway below.

Key Takeaway

Expiration and renewal are different legal events; current Ohio law no longer uses the former general replacement-levy mechanism.

Verification Status:

Verified — Current

Last Verified:

September 19, 2026

Sources

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State of Ohio

Ohio Revised Code §5705.03 — Authorization to Levy Taxes

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State of Ohio

Ohio Revised Code §5705.25 — Submission of Proposed Levy

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State of Ohio

Ohio Revised Code §5705.192 — Repealed Replacement-Levy Authority

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The path from a levy proposal to a property-tax bill involves taxing authorities, statutory ballot procedures, voters, the county auditor and county treasurer.

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Question

What Questions Should Ohio Answer Before Abolishing Property Taxes?

A neutral checklist of the fiscal, legal and distributional questions that remain after deciding to eliminate the tax itself.

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