Ohio Senate Bill 102 Would Rewrite Tax Foreclosure and Land Reutilization Procedures

Scope: State (Ohio)

Branch: Legislative

Severity: Amber

Date occurred: June 16, 2026

SB 102, titled the Gus Frangos Act, was introduced in the Ohio Senate to amend more than eighty sections of the Revised Code governing delinquent tax foreclosures, forfeited-land sales, and county land reutilization corporations, enact four new sections, and repeal six existing sections. The bill alters procedures for foreclosure actions brought in common pleas court and before county boards of revision. The measure remains at the introduction stage.

Constitutional basis: Bill reallocates tax-foreclosure adjudication between courts and county boards of revision, affecting Ohio due-course-of-law property protections; still pending with no enactment.

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