Ohio Rev. Code » Chapter 319
Ohio Revised Code

Ohio Rev. Code § 319.301 (2026)

Determining and certifying tax reduction percentage for carryover property

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Effective:
March 20, 2026
Latest Legislation:
House Bill 186 (GA 136), House Bill 129 (GA 136)
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(A) The reductions required by division (D) of this section do 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 5705.199 or 5748.09 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 or, if applicable, 319.303 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.

(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) Two-tenths of one per cent of the taxable value of all real property in that class.

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 any tax charged and payable from a tax levied under section 5705.194 or 5705.199 of the Revised Code that is approved by electors at an election held before January 1, 2026, until the first tax year, starting in tax year 2026, that section 5715.24 applies in a county that includes territory of the school district.

(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) 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 two-tenths of one per cent of the taxable value of that class, 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 that amount. The auditor shall use such percentages in making the reductions required by this section for that class.

(4) If a school district is affected by division (E)(2) or (3) of this section for either class of property, and additional current expense taxes are levied or are included in the definition of taxes charged and payable, then, for the first tax year those taxes are levied or included, the reduction computed under division (D) of this section for that district shall be computed as though the sums of current expenses taxes levied for the district and charged against that class in the preceding tax year were equivalent to two per cent or two-tenths of one per cent, respectively, of the taxable value of all real property in that class.

(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 and workforce 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.

The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.

Last updated January 27, 2026 at 3:20 PM

Notes of Decisions
Cited in 15 cases (4 in the last 5 years), 1994–2026 · leading case: DeRolph v. State, 677 N.E.2d 733 (Ohio 1997).
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DeRolph v. State, 677 N.E.2d 733 (Ohio 1997). · cites it 16× “Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub. H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
State Ex Rel. Taxpayers for Westerville Schs. v. Franklin Cnty. Bd. of Elections, 2012-Ohio-4267, 976 N.E.2d 890. · cites it 9× “4-mill levy increased the actual or effective taxes collected and paid by district property owners because R.C. 319.301 reduced the effective millage of the 1972 and 1979 voter-approved *159 levies.”
DeRolph v. State, 728 N.E.2d 993 (Ohio 2000). · cites it 4× “” Type I phantom revenue can occur as a result of either the application of 1976 Am.”
State ex rel. Delaware Jt. Vocational Sch. Dist. Bd. of Edn. v. Testa (Slip Opinion), 2017-Ohio-796, 76 N.E.3d 1190. · cites it 27× “301(D) for levy that passed after appearing on ballots only in most populous county in the district—Certification of election results by boards of elections—Tax commissioner does not have clear legal duty to apply reduction factors and calculate tax rates when there is no…”
DeRolph v. State, 754 N.E.2d 1184 (Ohio 2001). “The problems that arise from property taxes, however, are the continuing need for school districts to raise revenue through voted local levies that are subject to the limitations of R.C. 319.301 and the unequal distribution of property wealth throughout the state.”
State ex rel. Ames v. Portage Cty. Bd. of Revision (Slip Opinion), 2021-Ohio-4486, 184 N.E.3d 90. “R.C. 319.301(B)(3). Therefore, Mr. Ames has a beneficial interest in the lawful operation of the [board] and in the decisions of the [board] rendered on complaints filed under R.”
Bd. of Educ. of Springfield Local Sch. Dist. v. Lucas Cnty. Budget Comm'n, 71 Ohio St. 3d 120 (Ohio 1994). · cites it 2× “In any event, R.C. 319.301 assigns to the commissioner the duty to calculate the tax reduction factor for each taxing district: “(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)…”
DeRolph v. State, 78 Ohio St. 3d 193 (Ohio 1997). · cites it 17× “{¶ 26} Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub.H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
Sanborn v. Hamilton Cty. Budget Comm. (Slip Opinion), 2014-Ohio-5218, 27 N.E.3d 498. · cites it 4× “We have had occasion to address this subject in the past: *23 “The purpose of R.C. 319.301 [the H.B. 920 reduction statute], as amended, is to limit growth of real property tax revenues that would otherwise occur as a consequence of inflation of property values.”
Springfield Local Sch. Dist. Bd. of Edn. v. Lucas Cty. Budget Comm., 1994 Ohio 453 (Ohio 1994). · cites it 6× “The Tax Commissioner, an appellee, calculated the tax reduction factors under R.C. 319.301 and certified them to the Lucas County Auditor, an appellee.”
DeRolph v. State, 89 Ohio St. 3d 1 (Ohio 2000). · cites it 4× “” Type I phantom revenue can occur as a result of either the application of 1976 Am.”
DeRolph v. State, 93 Ohio St. 3d 309 (Ohio 2001). “The problems that arise from property taxes, however, are the continuing need for school districts to raise revenue through voted local levies that are subject to the limitations of R.C. 319.301 and the unequal distribution of property wealth throughout the state.”
Show all 15 citing cases →
Ohio Rev. Code § 319.301(A)(2): 2 cases
DeRolph v. State, 677 N.E.2d 733 (Ohio 1997). “Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub. H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
DeRolph v. State, 78 Ohio St. 3d 193 (Ohio 1997). “{¶ 26} Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub.H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
Ohio Rev. Code § 319.301(B)(2): 4 cases
Springfield Local Sch. Dist. Bd. of Edn. v. Lucas Cty. Budget Comm., 1994 Ohio 453 (Ohio 1994). “The Tax Commissioner, an appellee, calculated the tax reduction factors under R.C. 319.301 and certified them to the Lucas County Auditor, an appellee.”
Bahorek v. Franklin Cty. Bd. of Revision, 2026-Ohio-1526.
Bahorek v. Franklin Cty. Bd. of Revision, 2026-Ohio-1524.
Bahorek v. Franklin Cty. Bd. of Revision, 2026-Ohio-1523.
Ohio Rev. Code § 319.301(B)(2)(a): 2 cases
DeRolph v. State, 677 N.E.2d 733 (Ohio 1997). “Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub. H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
DeRolph v. State, 78 Ohio St. 3d 193 (Ohio 1997). “{¶ 26} Another weakness in the system is certain “tax reduction factors” introduced into law by the General Assembly’s 1976 enactment of R.C. 319.301 in Am.Sub.H.B. No. 920, 136 Ohio Laws, Part II, 3182, 3194.”
Ohio Rev. Code § 319.301(B)(3): 1 case
State ex rel. Ames v. Portage Cty. Bd. of Revision (Slip Opinion), 2021-Ohio-4486, 184 N.E.3d 90. “R.C. 319.301(B)(3). Therefore, Mr. Ames has a beneficial interest in the lawful operation of the [board] and in the decisions of the [board] rendered on complaints filed under R.”
Ohio Rev. Code § 319.301(D): 1 case
State ex rel. Delaware Jt. Vocational Sch. Dist. Bd. of Edn. v. Testa (Slip Opinion), 2017-Ohio-796, 76 N.E.3d 1190. “301(D) for levy that passed after appearing on ballots only in most populous county in the district—Certification of election results by boards of elections—Tax commissioner does not have clear legal duty to apply reduction factors and calculate tax rates when there is no…”
Ohio Rev. Code § 319.301(D)(1): 1 case
State ex rel. Delaware Jt. Vocational Sch. Dist. Bd. of Edn. v. Testa (Slip Opinion), 2017-Ohio-796, 76 N.E.3d 1190. “301(D) for levy that passed after appearing on ballots only in most populous county in the district—Certification of election results by boards of elections—Tax commissioner does not have clear legal duty to apply reduction factors and calculate tax rates when there is no…”
Ohio Rev. Code § 319.301(D)(2): 3 cases
Bd. of Educ. of Springfield Local Sch. Dist. v. Lucas Cnty. Budget Comm'n, 71 Ohio St. 3d 120 (Ohio 1994). “In any event, R.C. 319.301 assigns to the commissioner the duty to calculate the tax reduction factor for each taxing district: “(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)…”
State ex rel. Delaware Jt. Vocational Sch. Dist. Bd. of Edn. v. Testa (Slip Opinion), 2017-Ohio-796, 76 N.E.3d 1190. “301(D) for levy that passed after appearing on ballots only in most populous county in the district—Certification of election results by boards of elections—Tax commissioner does not have clear legal duty to apply reduction factors and calculate tax rates when there is no…”
Springfield Local Sch. Dist. Bd. of Edn. v. Lucas Cty. Budget Comm., 1994 Ohio 453 (Ohio 1994). “The Tax Commissioner, an appellee, calculated the tax reduction factors under R.C. 319.301 and certified them to the Lucas County Auditor, an appellee.”
Ohio Rev. Code § 319.301(E): 1 case
Sanborn v. Hamilton Cty. Budget Comm. (Slip Opinion), 2014-Ohio-5218, 27 N.E.3d 498. “We have had occasion to address this subject in the past: *23 “The purpose of R.C. 319.301 [the H.B. 920 reduction statute], as amended, is to limit growth of real property tax revenues that would otherwise occur as a consequence of inflation of property values.”
Ohio Rev. Code § 319.301(F): 2 cases
State Ex Rel. Taxpayers for Westerville Schs. v. Franklin Cnty. Bd. of Elections, 2012-Ohio-4267, 976 N.E.2d 890. “4-mill levy increased the actual or effective taxes collected and paid by district property owners because R.C. 319.301 reduced the effective millage of the 1972 and 1979 voter-approved *159 levies.”
Sanborn v. Hamilton Cty. Budget Comm. (Slip Opinion), 2014-Ohio-5218, 27 N.E.3d 498. “We have had occasion to address this subject in the past: *23 “The purpose of R.C. 319.301 [the H.B. 920 reduction statute], as amended, is to limit growth of real property tax revenues that would otherwise occur as a consequence of inflation of property values.”
Ohio Rev. Code § 319.301(G): 1 case
State ex rel. Delaware Jt. Vocational Sch. Dist. Bd. of Edn. v. Testa (Slip Opinion), 2017-Ohio-796, 76 N.E.3d 1190. “301(D) for levy that passed after appearing on ballots only in most populous county in the district—Certification of election results by boards of elections—Tax commissioner does not have clear legal duty to apply reduction factors and calculate tax rates when there is no…”
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