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Read. Follow. Verify.Ohio House Bill 504 authorizes counties to phase in large property tax increases following reappraisals
Last action · October 8, 2025: Referred to Ways and MeansSponsors: Angela N. King and 4 others
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What This Bill Would Do
Ohio counties experiencing an aggregate taxable value increase of 15% or more in after a are authorized to temporarily reduce the resulting tax increase by two-thirds in the current tax year and one-third in the following tax year. The measure enacts the Calculated Adjustments for Property Surges (CAPS) Act and requires the county treasurer to label the reduction on tax bills as the "Temporary Property Valuation Phase-In Credit."
Property owners in counties experiencing sharp real estate valuation spikes face sudden, steep tax increases following state-mandated reappraisals, which this legislation allows local commissioners to phase in over a two-year period to smooth out tax liability.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Property owners in qualifying counties
Property owners may receive a temporary reduction in real property or manufactured home taxes if the county commissioners adopt a phase-in resolution.
County commissioners
County commissioners are authorized to pass a resolution by October 1 of a reappraisal year to implement the temporary property tax phase-in credit.
County auditors and treasurers
County auditors and treasurers must process resolutions, apply the phase-in credit, and label it as the 'Temporary Property Valuation Phase-In Credit' on tax bills.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What makes a county eligible to provide the property tax reduction under this bill?
How is the tax reduction structured over time?
What must county commissioners do to enact this reduction?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Oct 8, 2025HouseCommitteeReferred to Ways and Means
- Oct 7, 2025HouseIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Discretionary Tax Phase-In for Property Surges
The bill introduces a structured two-year phase-in mechanism for property tax increases resulting from major reappraisals, conditioned on a 15% aggregate increase threshold.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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