Taxpayers unlikely to see relief from new statewide property tax measures

Notes

These notes can also be viewed on the Documenters webpage.Scene

The meeting was held, as it is normally, in Room 603 at the Todd B. Portune Center for County Government, 138 E. Court St., in downtown Cincinnati. Spectators and presenters were in attendance, as were the three commissioners, an assistant county prosecutor, county administrator, assistant commission clerk and chief clerk. The commission’s YouTube feed began at approximately 10:06 a.m. The meeting adjourned at 12:40 p.m.

Commissioners present

• Denise Driehaus, commissioner
• Stephanie Summerow Dumas, commission president
• Alicia Reece, commission vice president
• Jeff Aluotto, county administrator
• Patrick Dressing, assistant prosecuting attorney.

Approximate time spent during the meeting 

•      07   minutes:  Introduction of new deputies to court services
•      40   minutes:  State property tax update
•      35   minutes:  Preserving affordable housing
•      74   minutes:  Children’s Services levy

Agenda

The agenda featured three items:

ITEM 1. Introduction of new Portune Center security

Two Hamilton County sheriff’s deputies were introduced as the new security for the Todd B. Portune Center for County Government. They will be responsible for guarding the center that houses several government offices and departments. Deputies Bob Seaton and Casey Henderle replace Deputies James Rehn and Gary Houston, who were honored at the Nov. 18, 2025 meeting.

 ITEM 2. Ohio Property Tax Reform Update

Anson Turley, deputy assistant county administrator, updated legislation created to stop property tax bills from spiking as they did in 2024. Ohio Gov. Mike DeWine signed the group of legislation on Dec. 19, 2025.

House Bill 335 caps inside-millage revenue growth in reappraisal and years to inflation rather than property value. Counties can charge inside millage without voter approval. Under the law, property rates must be reduced when property values rise faster than inflation.

When COVID-19 hit, many people wanted to buy a house, but there were not enough properties on the market. So in 2020, property values spiked. Had HB 335 been in place, the county’s revenues from property taxes would have dropped by $4.7 million.

Hamilton County would have collected $42.6 million less in revenue under HB 335 from 2018 to 2025, according to hypothetical calculations Turley provided.

“We don’t know what housing prices are going to do in the future. We don’t know what inflation is going to do in the future. But if the trends follow, we will probably collect less in property tax revenue than we have in the past,” he said.

HB 186 caps school operating revenue growth to inflation for school districts in the 20-mill floor. Every school district is allowed to collect a minimum of 20 mills of taxes for operating expenses. Once they hit that floor, the tax for that millage cannot be reduced. In 2024, approximately 78% of the school districts in Ohio sat on the 20-mill floor. (Turley did not have numbers for Hamilton County). When property taxes rose pre-HB 186, those districts got that revenue windfall from property owners.

Taxes that go to school districts are generally the greatest percentage of property tax bills. HB 186 increases the owner-occupied tax credit from 2%, where it is currently, to 15.38%by 2029. The legislation also phases out the 10%non-business rollback on residential rental property – whether owned by individuals or corporations. Rollbacks will go to zero by 2029.

HB 309 allows county budget commissions (the auditor, treasurer and prosecutor) to adjust effective millage rates so residents do not see spikes in property taxes. HB 309 also implements and enforces HB 335 but has the least effect on counties, Turley said.

HB 129 changes how future school tax levy rates grow. (a mill is one dollar for every $1,000 of property value of a home). HB 129 prevents levies from automatically generating more revenue as property values rise.

Key Takeaways

• These reforms do not cut property taxes, but they will prevent future spikes by limiting how fast property revenue can grow when property values rise.
• School taxes make up the largest share of most property tax bills. That is why the legislation focused on capping school revenue growth, expanding homeowner credits and improving levy transparency
• Counties now operate in a slower, inflation-based revenue environment, with increased reliance on state reimbursement and a need for more conservative long-term budgeting

Citizens for Property Tax Reform, a grassroots organization, is proposing an amendment to the state constitution that would abolish property taxes and stop future ones from being imposed, Turley warned.

“If property taxes are abolished, that would change things significantly,” he said. “How, we don’t know.”

Summerow Dumas said passage of the Citizens for Property Tax Reform proposal “would devastate our county and every other county. We’ll be in big trouble.”

Reece said she is disappointed with Governor DeWine and the state legislature because the four pieces of legislation “kick the can.” Continuing to tax people cannot be the answer, she said. “We need a right-now program.”

Reece renewed her call for DeWine, by executive order, to temporarily freeze property taxes for senior citizens.

Driehaus, who sat on the state property tax task force, said all the things the state could have done to help taxpayers were not done. HB 335 impacts Hamilton County the most. “We know we are going to take a hit here in the county,” she said.

Turley said Hamilton County in 2024 took in $53 million in property tax revenue and $56 million in 2025. The county general fund budget in 2024 was $395 million (13.5% came from property taxes), $389 million in 2025 (14.4% came from property taxes).

Turley said the way the law is written, county budget commissions cannot touch millage rates for the first year (levies typically run for five years), but must publicly explain decisions about cuts.

Driehaus said, “To have three elected officials, given that authority (to review levies passed by the people) to repeal what the people (have voted for) … is the most undemocratic thing I’ve ever heard. To have a commission given this authority is troubling.”

ITEM 3. Preserving affordable housing

Gregory Johnson, CEO, Cincinnati Metropolitan Housing Authority, said approximately 6% of Hamilton County residents live in subsidized CMHA housing, That percentage is the highest share of any county in Ohio. 

In Hamilton County, an estimated 27,915 families have vouchers.

CMHA has embarked on a $4.05 million initiative to preserve 27 housing units in several high-demand neighborhoods, including Anderson Township, Mount Washington and Delhi Township. Two units have been completed.

Johnson said CMHA is asking the county for $2.007 million, in the form of a one-time grant, to complete rehabbing nine units scattered throughout the county.

CMHA is also asking the county to invest $185,000, which would be used to save at least 100 families from eviction and possible homelessness when they cannot afford rent increases. A family hit with a rent increase could stay in housing while it goes through a referral process to qualify for a voucher. Once the voucher is approved, CMHA would step in and help the family.

“That amount ($185,000) would allow people to stay in their homes,” he said.

In Hamilton County, rents have increased 15% year-over-year, Johnson said, while 8% of eviction filings in the same period were due to non-payment of rent.

Reece said she is interested in approving the money for use as “right-away help.”

Driehaus also leaned into the idea of the commission making the investment.

Summerow Dumas favored the investment as well, also pointing out that she has learned the county has land for tiny homes and that CMHA has wraparound funding for residents. She directed county Administrator Jeff Aluotto to earmark the amount to invest with CMHA.

The commissioners already have invested more than $2 million in their affordable housing initiative.

ITEM 4. Children Services Levy Update

John Nelson, interim director, Hamilton County Job & Family Services (JFS), said the agency has proposed reductions across several programs to prevent the agency’s budget from recording a deficit in 2026. Some programs dependent on the Children Services Levy would be moved to other levies.

In the way of examples: 

• JFS would slow hiring to focus on essential positions.
• A grant to the INSPIRE program would be cut by 50% ($300,000 to $150,000) 
• Independent living contracts for youth 18 to 21 would be cut by 50%, from $16 million to $8 million. 
• Stipends to kinship families would be cut by 2%, from $4.2 million to $3.2 million.
• Gender-based violence training in schools, through Women Helping Women, would be reduced by 62.5% ($400,000 from levy funds in 2025, to $150,000 in 2026). 

Public Comment: None 

The meeting was adjourned at 12:40 p.m.

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