NORTH JACKSON, Ohio - Discord over Ohio’s property tax is set to take center stage once again tonight at a town hall meeting in North Jackson, where citizens leading a movement to abolish the tax will rally support.

The grassroots effort, which seeks to place a constitutional amendment on the ballot, challenges the reforms recently proposed by a governor-appointed task force in Columbus.

The meeting, scheduled for 6 p.m. at The Black Feather Ranch on Mahoning Avenue, will feature Brian Massie, petition organizer, and John Plecnik, a Lake County commissioner and professor of tax law. They are advocating for an overhaul of the state’s tax structure, arguing that eliminating the property tax is essential for providing financial stability to Ohio homeowners.

Advocates for abolishing the property tax say it would reduce the risk of people losing their property due to the inability to pay escalating taxes. Massie and Plecnik are expected to outline the process for the petition drive and discuss the legal implications of such a fiscal change.

Speakers will focus on empowering residents to take part in reforming the state’s tax system by supporting the petition. Plecnik, with a background in public service and legal scholarship, is set to provide context on the current legal framework surrounding property taxes and potential pathways to reform through the petition process.

The path to abolition faces political and fiscal complexities. Property taxes fund essential local services, including schools, fire departments, law enforcement, and local governments. Eliminating the tax would require the General Assembly to find a replacement source for the billions of dollars needed to fund these services, with many observers noting that the burden would likely shift to increased state income or sales taxes.

In response to the escalating crisis and the political pushback—which included the General Assembly’s formation of its own Joint Committee on Property Tax Review and Reform—Governor DeWine convened a separate Property Tax Working Group.

Co-Chaired by Pat Tiberi, president and chief executive officer of the Ohio Business Roundtable, and Bill Seitz, a former state representative, the group was tasked with finding recommendations for meaningful property tax relief that would also ensure essential local services remained adequately funded.

The working group, whose members were drawn from a spectrum of local finance and education leaders, submitted its final report to the governor on Sept. 30. The membership included representatives from various local government roles, such as county auditors Chris Galloway and Matt Nolan, county treasurers Krista Bohn and Denise Driehaus, and school superintendents Dr. John Marschhausen and Stephanie Starcher.

After months of deliberation, the group issued a report that offered 20 recommendations for reform. The proposals build on 13 recommendations previously put forth by the Joint Legislative Committee. The core of the group’s work centered on addressing the root causes of rising bills and improving government efficiency, transparency, and accountability, rather than eliminating the funding source.

The 20 recommendations put forward by the Property Tax Working Group fall into three categories: taxpayer relief, government accountability, and systemic adjustments. They propose to fix the current property tax system, not replace it.

Accountability and Oversight of Local Taxing Bodies:

  • Refine County Budget Commission Authority: The group recommended clarifying the process and definition of the County Budget Commission's powers. The recommendation included establishing a timeline for when a Budget Commission could reduce levies after they have been passed, to protect voter intent while ensuring financial stability for local governments.
  • Limit Carryover Balances: A key proposal limits the carryover balances of levy-funded dollars for all taxing districts to 100 percent of their annual needs. The goal is to promote efficient spending and avoid maintaining unnecessary cash reserves. Any district exceeding the 100 percent limit would be required to justify the need for that balance in writing to the satisfaction of its County Budget Commission.
  • Rename and Restrict Levies: The working group proposed eliminating the future use of substitute levies and renaming all current substitute and emergency levies to “fixed-sum levies”. The recommendation intends to limit the types of levies available and improve voter transparency. It would also change how some of these levies are calculated into the state's 20-mill floor after five years.
  • County Commissioner Review of Levies: The group proposed that County Commissioners should be required to review and either approve or reject levies proposed by county-wide, non-elected entities. The group emphasized the importance of public accountability and democratic representation in driving reform.

Transparency and Fairness:

  • Close the LLC Loophole: To ensure fairness, the group recommended closing the loophole that allows Limited Liability Companies (LLCs) to buy and sell residential and agricultural property under different rules than individual Ohioans. This ensures all parties are subject to the same rules when purchasing Class I real estate.
  • Reform Levy Ballot Language: The recommendations called for implementing reforms to levy ballot language to promote greater transparency and clarification regarding a levy’s impact on a taxpayer’s future property tax burden.
  • Restrict Emergency Levies: The group advised restricting the use of emergency levies to entities only under fiscal caution, watch, or emergency as defined by the Auditor of State, and imposing a time limit on such levies.
  • Support House Bill 186: The group supports the passage and enactment of Substitute House Bill 186, as amended in June 2025. The bill, sponsored by Representatives David Thomas and Jim Hoops, focuses on capping tax bill increases resulting from rising property values. The working group also suggested amending the bill to apply to inside millage.
  • Support House Bill 156: The working group recommended amending and enacting House Bill 156, sponsored by Representatives Thomas Hall and Dani Isaacsohn. The proposed amendment would change how a tax credit is calculated, making it the difference in the increase from the previous taxing year, rather than cumulative from a base year.
  • Levy Board Interest and County Cost Recovery: The report proposed explicitly authorizing levy boards to retain interest earned on their levies, while granting county commissioners the ability to recover the indirect costs incurred by the county for providing services to the board.

Relief for Vulnerable Populations and Systemic Adjustments:

  • Improve Penalty and Interest Processes: The group suggested improving penalty and interest processes on delinquent property taxes for qualifying homeowners.
  • Implement a Tax Deferral Program: The report backed the creation of a Tax Deferral Program for qualifying seniors, allowing them to delay paying taxes until a later date, such as the sale of the home.
  • Review Property Tax Exemptions: Property tax exemptions should be regularly reviewed and evaluated, the group noted, to ensure their efficacy and fairness.
  • Sexennial Reappraisal and Triennial Update Schedule: The group recommended changes to the reappraisal and update schedules to balance reassessments across counties and years, aiming to reduce the frequency of simultaneous spikes.
  • Support House Bill 154: The working group supported the passage of House Bill 154.
  • Community Reinvestment Area (CRA) Program Review: The group recommended requiring that school districts be able to disapprove of a CRA program that would affect the school district.
  • Codify Residential Stability Zone Limits: The report proposed codifying limits for the creation of Residential Stability Zones.
  • Abuse of Property Tax Credit: The working group encouraged the Ohio Department of Taxation to quickly implement budget provisions aimed at reviewing the abuse of owner-occupied property tax credits.
  • Government Efficiency Working Group: The report encouraged the governor to form a new working group to analyze the efficiencies of the various levels of government, potentially leading to the consolidation of local government entities.
  • Expand Homestead Exemptions and/or Implement a Circuit Breaker: Recognizing the need for immediate relief, the group recommended that the General Assembly consider increasing both the valuation exempt from property taxes and the income threshold for the Homestead Exemption program. Furthermore, the group recommended implementing a property tax "circuit breaker" program, like those in other states, which would offer a tax credit when property taxes exceed a certain percentage of a homeowner's income. The report stipulated that the General Assembly must identify a funding mechanism for these programs.

The next step for the working group's proposals lies with the General Assembly, which is expected to begin working on bills related to property tax reform in the coming weeks, using the report to inform the legislative debate.

A proposal to remove property tax via a state constitutional amendment is not on the November ballot.  However, the effort continues to collect more than 620,000 signatures on the Abolishment of Taxes on Real Property Initiative Petition.

The full text of the proposed amendment reads as follows:

Be it Resolved by the People of the State of Ohio that the Constitution of Ohio is hereby amended to add Section 14 to Article XII to read as follows:

Section 14. Abolishment of Taxes on Real Property.

(A) No real property shall be taxed, and no law shall impose any taxes on real property. As

(B) No other provision of the Constitution shall impose any taxes on real property.

(C) As used in this Section, "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 passes.