Butler County Today

The Ohio House of Representatives has approved House Bill 124, known as the "Flip the Script" legislation, which seeks to reform property valuation processes in Ohio. Sponsored by State Representatives David Thomas (R-Jefferson) and Thomas Hall (R-Madison Twp.), this bill aims to modify how properties are valued during revaluation cycles conducted every three years.

The proposed legislation grants county auditors the authority to make final decisions on housing sales data used for tracking market trends and determining property values. Currently, the Ohio Department of Taxation uses its sales data to instruct counties on necessary changes, after which county auditors can appeal. With the new bill, county auditors will lead these evaluations, and it will be up to the Department of Taxation to challenge any sales data decisions.

“HB 124 emphasizes local input, ensuring those closest to the community have the final say in which home sales are considered during the property reappraisal process,” stated Rep. Thomas.

Rep. Hall added that “House Bill 124 will empower county auditors—the local experts—to ensure fair property valuations.” He described it as a "commonsense step towards improving Ohio’s property tax system and protecting home and property owners."

Key elements of House Bill 124 include allowing the Department of Taxation to appeal decisions regarding property sales samples to the Board of Tax Appeals (BTA). The BTA must then decide on such appeals by year-end. Additionally, it moves up deadlines for county auditors' submissions from June's second Monday to May's second Monday and applies these changes to both Triennial Update and Sexennial Reappraisal.

Following its passage in the House, House Bill 124 now advances to the Senate for further deliberation.