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SB 460 OH
Introduced

Exempt from property tax fencing surrounding oil, gas well pads

OH · session 136 · Senate · bill

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Introduced Jun 22, 2026

Latest action (Jun 22, 2026) Introduced

Summary

OH SB 460 exempts fencing surrounding oil and gas well pads from property taxation. The exemption applies to fences that are required by the Ohio Division of Oil and Gas Resources Management rules or by permit conditions to surround areas cleared or prepared for oil and gas drilling. The tax exemption is effective for tax years ending on or after the bill's effective date.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Official abstract

To enact section 5709.29 of the Revised Code to exempt required fencing surrounding oil and gas well pads from property taxation.

Sponsor (1)

Action history (1)
  1. Jun 22, 2026 Introduced · upper
Subjects
Environment and Natural ResourcesHousing and Real PropertyOil and GasTaxation

Text versions (2)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • As Introduced · HTML
  • As Introduced · PDF

Full text

Full text imported from search-prod.lis.state.oh.us

As Introduced

136th General Assembly

Regular Session S. B. No. 460

2025-2026

Senator Cutrona

To enact section 5709.29 of the Revised Code to exempt required fencing surrounding oil and gas well pads from property taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5709.29 of the Revised Code be enacted to read as follows:

Sec. 5709.29. Terms used in this section have the same meanings as in section 1509.01 of the Revised Code. Fences surrounding the areas that are cleared or prepared for the drilling of oil or gas wells that are required pursuant to rules adopted by the chief of the division of oil and gas resources management under section 1509.03 of the Revised Code or by the terms and conditions attached to a permit issued under section 1509.06 of the Revised Code shall be exempt from taxation.

Section 2. The enactment by this act of section 5709.29 of the Revised Code applies to tax years ending on or after the effective date of this section.

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