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Schaffer Introduces Taxpayer Bill Of Rights

Schaffer Introduces Taxpayer Bill Of Rights
February 12, 2026
Tim Schaffer News
 

COLUMBUS—State Senator Tim Schaffer (R-Lancaster) has introduced Senate Bill 359, a comprehensive amendment to Ohio's tax law aimed at strengthening the rights of Ohio's taxpayers.

"The tax code is the most complicated thing in our world," Schaffer said. "This legislation will enact common-sense changes to our tax system, making it fairer for all Ohioans."

Senate Bill 359 is a comprehensive update to Ohio's tax codes with changes that include, but not limited to:

  • Extending by six months the timeline to pay back delinquent property taxes without penalty.
  • Requiring the Department of Taxation to inform taxpayers of a refund electronically or via certified mail.
  • Eliminating penalties and interest on taxpayers who do not file income tax if no tax is owed to the state.
  • Requiring the Department of Taxation to create an accessible website where taxpayers can communicate directly with a problem resolution officer.
  • Establishing timeline for appeals with the Ohio Department of Taxation and Ohio Board of Tax Appeals 

This legislation has received the support of the Ohio Chamber of Commerce.

"Updating Ohio’s Taxpayer Bill of Rights is a common-sense step toward making our tax system more transparent, predictable and fair for employers of all sizes," said Ohio Chamber President and CEO Steve Stivers. "We thank Senator Schaffer for introducing this legislation, which brings much-needed transparency and clear timelines to the tax appeals process. This is smart policy that improves trust in government while supporting a healthy business climate."

"Outside of a simple 2.75% flat income tax that the General Assembly passed last year, the rest of the tax code is far too complex," Schaffer added. "By enacting these changes, we can ensure that Ohio's tax policy is easier to understand for everyone."

Senate Bill 359 has been assigned to the Senate Ways and Means Committee for further consideration.

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