---
type: "Bill"
title: "Modify process for property tax sales-assessment ratio studies"
description: "To amend sections 5715.012, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies."
jurisdiction: "us/states/oh"
legislature: "Ohio General Assembly"
session: "136"
identifier: "HB 124"
citation: "Ohio HB 124 (136)"
classification: ["bill"]
subjects: ["Housing and Real Property", "Local Government", "State and Local Government", "Taxation"]
status: "enacted"
primary_sponsors: ["David Thomas", "Thomas Hall"]
version_count: 6
action_count: 12
vote_count: 4
first_action: "2025-02-24T05:00:00+00:00"
last_action: "2026-03-20T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/4f8fe75d-eca4-464e-bf45-b0e7e3cce035"
source_url: "https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/"
source_hash: "e951d81444373e60067f9362da8e482f21896ea9f23de14fa6e0e481a0b949d5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-oh"]
---

# Ohio HB 124 (136) — Modify process for property tax sales-assessment ratio studies

To amend sections 5715.012, 5715.251, and 5715.26 of the Revised Code to modify the process for making property tax sales-assessment ratio studies.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/00_IN/pdf/)
2. **As Passed by the House** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/02_PH/pdf/)
3. **As Passed by the Senate** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/04_PS/pdf/)
4. **As Reported by the House Local Government Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/01_RH/pdf/)
5. **As Reported by the Senate Local Government Committee** (committee substitute) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/03_RS/pdf/)
6. **As Enrolled** (enrolled) — [source](https://search-prod.lis.state.oh.us/api/v2/general_assembly_136/legislation/hb124/05_EN/pdf/)

## Votes

- Reported — **11–0** (fail) · lower
- Passed — **93–0** (pass) · lower
- Passed — **31–0** (pass) · upper
- Reported — **7–0** (fail) · upper

## Sponsors

- David Thomas — primary (person)
- Thomas Hall — primary (person)
- Adam C. Bird — cosponsor (person)
- Beth Lear — cosponsor (person)
- Jack K. Daniels — cosponsor (person)
- Jason Stephens — cosponsor (person)
- Jennifer Gross — cosponsor (person)
- Kevin D. Miller — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-02-24T05:00:00+00:00** Introduced `introduction`
- **2025-02-26T05:00:00+00:00** Referred to committee `referral-committee`
- **2025-05-28T04:00:00+00:00** Reported - Amended
- **2025-06-04T04:00:00+00:00** Passed `passage`
- **2025-06-10T04:00:00+00:00** Introduced `introduction`
- **2025-06-11T04:00:00+00:00** Referred to committee `referral-committee`
- **2025-11-10T05:00:00+00:00** Reported
- **2025-11-12T05:00:00+00:00** Passed `passage`
- **2025-12-09T05:00:00+00:00** Sent To The Governor `passage`
- **2025-12-19T05:00:00+00:00** Signed By The Governor `became-law`
- **2026-03-20T04:00:00+00:00** Effective `became-law`
- **2026-03-20T04:00:00+00:00** Effective 3/20/26 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4f8fe75d-eca4-464e-bf45-b0e7e3cce035`. Confidence: reported (aggregated from official Ohio legislature records).