Property tax relief

By Rory Ryan
The Highland County Press

A proposed amendment to the Ohio Constitution is currently in the works by the Committee to Abolish Ohio’s Property Taxes (see https://axohtax.com/).

The proposed amendment would add Section 14 to Article XII of the Constitution of the State of Ohio. The proposed amendment would abolish taxes on real property and prohibit any future taxes on real property. As used in Section 14, "real property" includes land itself, all growing crops therein, and all buildings, structures and improvements permanently attached to the land. This amendment shall take effect on the first day of the year after it is passed.

State lawmakers are well aware – albeit a bit late to the dance – of the problem. Republicans had been studying how to cut property taxes for two years, often calling the issue the No. 1 topic they hear about from voters. Ohio's property taxes are generally high compared to the national average, ranking among the top 10 states for property taxes as a percentage of home value, today placing around eighth highest in the U.S.

In October 2025, State Rep. Adam Mathews, R-Lebanon, announced that the Ohio Senate voted to complete the override of the governor’s veto of Item No. 66, which put into motion property tax reform through a provision that encourages levy transparency and promotes responsible stewardship of taxpayer dollars on the local level. This followed the Ohio House vote to override this veto in July. 

Also, the "promotes responsible stewardship of taxpayer dollars on the local level" provision is beyond laughable. Shouldn't that be a given? Shouldn't that be understood once you take your oath of office? Nonetheless, Ohio Auditor Keith Faber never lacks for public audits of findings for recovery and "unauditable" public bodies. We post these almost every week online.

These provisions were originally included in the state operating budget, which included numerous provisions aimed at addressing the unprecedented surge in residents’ property tax burdens. 

The provisions make clarifying changes to ballot language, remove the authority for political subdivisions to charge new replacement property tax levies, and remove the authority for school districts to levy fixed-sum emergency or substitute levies, as well as "renewal with an increase" levies and combined school district income tax and fixed-sum property tax levies. The language also prohibits a district from requesting a new current expense levy if their prior year carryover balance in general operating funds is greater than 100% of expenses.

For more background, Ohio Gov. Mike DeWine last summer announced the membership of his newly-formed Property Tax Reform Working Group. The working group, informally announced during the governor’s signing of House Bill 96 and associated line-item vetoes, was tasked with examining issues related to how to provide meaningful property tax relief to homeowners and businesses while ensuring that funding for local schools, fire, police, EMS, libraries and developmental disabilities is adequate. (Talk about a group of people admiring a problem.)

Yet, therein lies the rub: How to ensure adequate funding for local schools, fire, police, EMS, libraries and developmental disabilities.

No doubt feeling some pressure, DeWine approved a legislative package in December 2025 that supposedly will save taxpayers an estimated billions of dollars over the next three years by limiting how much future increases in property values can trigger automatic tax hikes. Time will tell.

Of course, this action came about due (admittedly) to pressure from voters – especially the Committee to Abolish Ohio’s Property Taxes, whose leadership – namely Brian Massie and Leonard Gilbert – spoke at the County Commissioners Association Winter Conference in Columbus on Dec. 3, 2025. (See https://www.youtube.com/watch?v=8Rz3ze3Fmrs) 

This hourlong video presents a fair and balanced discussion on the property tax issue – from all sides. The CCAO representatives and area county auditors actually won the overall debate, in my opinion. (Of course, they were on their home turf and outnumbered the two guest speakers.)

Again, the crux of matter remains: How to ensure adequate funding for local schools, fire, police, EMS, libraries and developmental disabilities. I found the Committee to Abolish Ohio’s Property Taxes lacking in their responses.

OK. With that said, what took Ohio lawmakers so damn long to act? Will this substantially lower Ohio property taxes that are already the 8th-highest in the U.S. – this year or in 2027? How about 2028? Again, time will tell.

In 2018, my own property taxes were $1,942.70. In 2025, they leaped to $3,142.34 That's a 62-percent increase over eight years, with the highest increase occurring in the most recent year.

Do I expect them to decrease next year thanks to the actions of the "benevolent" governor and state lawmakers? I do not. But in a perfect world, it would be far preferable that state lawmakers resolve this issue instead of seeing the property tax eliminated. They've had years to work on this and only seriously addressed it out of fear at the ballot box in November.

The Committee to Abolish Ohio’s Property Taxes is collecting signatures to abolish taxes on real property and prohibit any future taxes on real property. They are collecting signatures until June 1, 2026. Petition locations across Ohio are available at https://axohtax.com/. Similar to the Ohio TEA (Taxed Enough Already) Party efforts in 2010, the Committee to Abolish Ohio’s Property Taxes is on a mission. 

Certainly, Ohio's working and taxpaying families deserve better from some of their well-compensated government public "servants." Who are the real servants, and who is being served?

However, Ohio lawmakers have at long last put forth an effort to provide property tax relief. In my opinion, it is only reasonable to give their reform attempts a chance before voting to abolish the tax altogether. 

Until I see clear evidence that Ohio counties and schools are able to ensure adequate funding for local schools, fire, police, EMS, libraries and developmental disabilities, I won't be voting for the measure if it does, indeed, reach the November ballot.

There is very strong political opposition – from both parties – to the keep the petition to end property taxes off the ballot. I understand that, and I've often said that it is too easy in Ohio to pass a constitutional amendment. The current system allows citizen-initiated changes with a simple 50 percent plus 1 majority.

As Ohio Secretary of State Frank LaRose warned a few years ago, “There's been a real uptick in people attempting to legislate by constitutional amendment. Legislation should be done by the Legislature, and that’s something to be discussed going forward."

The Committee to Abolish Ohio’s Property Taxes has earned a victory by placing pressure on lawmakers to address real property tax reform. Let's give lawmakers a chance. They have passed reform measures. If they prove insignificant, there's always 2027 – and more time to ensure adequate funding of needed services.

And yes, as always, I reserve the right to change my opinion on this very controversial issue.

Rory Ryan is publisher and owner of The Highland County Press, Highland County's only locally owned and operated newspaper.