Section 5747.504
(A) As used in this section, "local government fund payments" means the payments a municipal corporation or county would receive under sections 5747.503, 5747.51, and 5747.53, and division (C) of section 5747.50 of the Revised Code, as applicable, if not for the reductions required by this section or section 5747.502 of the Revised Code.
(B) Beginning with the month following receipt of a notice from the secretary of state pursuant to division (B) of section 3505.011 or 3513.141 of the Revised Code, the tax commissioner shall do the following, as applicable:
(1) If the notice concerns a municipal corporation with a population of one thousand or more, cease providing for payments to the municipal corporation under section 5747.50 of the Revised Code beginning with the next required payment;
(2) If the notice concerns a qualifying village, as defined in section 5747.503 of the Revised Code, reduce the supplemental payments to the appropriate county undivided local government fund under section 5747.503 of the Revised Code by an amount equal to the amount of such payments the qualifying village would otherwise receive under that section, beginning with the next required payment;
(3) For any county or municipal corporation identified in the notice, reduce payments to the appropriate county undivided local government fund under division (B) of section 5747.50 of the Revised Code by an amount equal to the amount of such payments the county or municipal corporation would otherwise receive under section 5747.51 or 5747.53 of the Revised Code, beginning with the next required payment.
(C) Subject to section 5747.505 of the Revised Code, upon receiving notice from the secretary of state, under division (C) of section 3505.11 or 3513.141 of the Revised Code, that a county or municipal corporation has, by resolution or ordinance, rescinded previous approval for the use of ranked choice voting, the commissioner shall resume all local government fund payments ceased or reduced under division (B) of this section due to that county's or municipal corporation's use of ranked choice voting.
(D)(1) The commissioner shall notify the county auditor and county treasurer on or before the day the commissioner first reduces a county undivided local government fund payment to that county under division (B)(3) of this section. The notice shall include the full amount of the reduction, a list of the counties and municipal corporations to which the reduction applies, and the amount of reduction attributed to each such county or municipal corporation.
(2) The commissioner shall also notify the county auditor and county treasurer on or before the day that the commissioner first resumes payments to the county undivided local government fund under division (C) of this section. The notification shall include a list of the counties or municipal corporations that are again eligible to receive local government fund payments.
(3) Subject to section 5747.505 of the Revised Code, a county treasurer that receives a notice from the commissioner under division (D)(1) or (2) of this section shall cease or resume payments from the undivided local government fund to the county or municipal corporation that is the subject of the notice as specified by the commissioner in the notice.
(E) On or before the tenth day of each month, the commissioner shall transfer from the local government fund to the general revenue fund the sum of the payments withheld that month under division (B) of this section.
Last updated March 31, 2026 at 3:40 PM
Available Versions of this Section
- June 16, 2026 – Enacted by Senate Bill 63 - 136th General Assembly [ View June 16, 2026 Version ]