Visual Library
/
Ohio Property Taxes
/
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 General replacement-levy authority was repealed effective January 1, 2026.

[ALT TEXT]

What This Graphic Shows

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 General replacement-levy authority was repealed effective January 1, 2026.

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

Review the sources used to support this visual.

State of Ohio

Ohio Revised Code §5705.03 — Authorization to Levy Taxes

View Source →
State of Ohio

Ohio Revised Code §5705.25 — Submission of Proposed Levy

View Source →
State of Ohio

Ohio Revised Code §5705.192 — Repealed Replacement-Levy Authority

View Source →

Related Visuals

Explore closely related graphics and explainers.

Explainer

What Happens After a Property-Tax Levy Passes?

A voter-approved levy moves through certification, levy implementation, tax-list calculation, billing and collection before revenue reaches the taxing authority.

View Visual →
Explainer

From Proposal to Your Tax Bill: The Ohio Property-Tax Decision Chain

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

View Visual →
Explainer

Who Can Actually Change Your Property Taxes?

Property values, levy decisions, voter approval, statewide rules and tax collection are controlled by different actors under Ohio law.

View Visual →

Explore More

Continue exploring the issue or return to the complete OCG Visual Library.

Back to Topic →Browse the Visual Library →