State Rep. David Thomas, a Republican who represents parts of Trumbull County, introduced two more bills in the Ohio House seeking to reform the state’s property tax system.

One proposal called the Truth in Guaranteed Tax Rate legislation, would ensure levies that voters approve for school districts are counted toward the minimum guaranteed tax rate public schools receive.

The other, called the Flip the Script Act, would reform how the process of valuing property is completed during revaluations by putting county auditors in charge of the sales used to determine valuation changes and alter the burden to challenge sales to the Ohio Department of Taxation.

A freshman legislator, Thomas, R-Jefferson, is a former Ashtabula County auditor. His House district includes parts of Trumbull and Ashtabula counties.

Thomas said the Flip the Script Act has been discussed in the Statehouse for a while with county auditors and taxpayers in support of locally determined sales being used to change property values. Currently, that is decided by the Department of Taxation using sales data with county auditors being able to appeal the data.

Thomas said: “This legislation is important and will give communities more precise data for changes. Is it the silver bullet to property tax issues? No, but it is one change of many we will make this year to reform the system.”

Thomas, who campaigned on property tax reform, said there will be “a good number” of “easy-to-read bills that are geared towards specific aspects of the tax system. We’re going to be very busy passing strong relief actions.”

The Truth in Guaranteed Tax Rate bill would ensure levies approved by voters are counted towards the minimum guaranteed tax rate public schools receive.

“This is a major change of property tax policy in Ohio and I do not introduce it lightly,” Thomas said. “The current way we calculate the 20-mill floor of 2% of district value tax rate is not voter friendly or accurate.”

The proposal would count emergency levies and the revenue raised by school district income tax as tax rates counted towards the 20-mill floor guaranteed rate districts receive. The legislation would also prevent schools from moving portions of their inside millage to cause unvoted increases due to allocation changes.

Thomas referred to the proposal as “very complicated stuff,” and acknowledged it would impact about 25% of school districts in largely rural, lower-income communities. Thomas said he wants additional state sales and income tax dollars to be spent for public schools to offset the decrease in property tax revenue.

“The goal is to lower the unvoted increases and help taxpayers to understand what they are doing when it comes to votes made and dollars spent that are guaranteed,” he said.

Thomas said he expects changes to be made to this bill and that the 20-mill floor proposal would be “the main anchor of reform to help taxpayers this year.”

Thomas two weeks ago introduced legislation to overhaul the homestead and owner-occupancy credit programs, which he said would greatly increase relief to those eligible.

The proposal would change the exemption for the homestead credit from value removed off the property to a flat credit amount given to eligible property owners.

On average, Thomas said the new credit would double the amount of savings to property owners by moving the traditional homestead amount of credit to the lesser of $750 or the amount of school tax assessed to the property and $1,500 for the enhanced disabled veteran homestead.

The current homestead program is reimbursed 100% by the state to local government entities. Under Thomas’ legislation, it would be cut to 50%.