Property Tax Reform Workgroup releases recommendations  

On Tuesday, Gov. Mike DeWine’s Property Tax Reform Workgroup released its recommendations for property tax reform. Recommendations of critical interest to education advocates include:   

  • Refining the process and definition of county budget commissions to allow them to reduce levies deemed "unnecessary" (revenues beyond anticipated needs) or "excessive" (taxes materially exceeding service requirements). Reductions could occur five years after a levy is first approved, or two years after a renewal, with a public hearing. 
  • Limiting carryover balances for all taxing districts to 100%. Any carryover balance over 100% would need to be justified in writing to the satisfaction of the county budget commission.  
  • Enacting legislation that eliminates the future use of substitute levies and renames all current substitute and emergency levies to “fixed-sum levies.” Future renewal of a “fixed-sum levy” would apply to the 20-mill floor, with continuing substitute levies applying to the floor after five years.  
  • Closing the LLC loophole when buying and/or selling Class I (residential and agricultural) property.  
  • Supporting House Bill (HB) 186, as amended by the House Ways and Means Committee in June 2025, which reduces property taxes by offering a tax credit to property owners in a school district on the 20-mill floor or a JVSD on the 2-mill floor if the district's tax revenue increase from the floor exceeds the rate of inflation, and extending this credit to inside millage.  
  • Restricting emergency levies to entities under fiscal caution, watch or emergency as defined by the state auditor and imposing a time limit of five years. 
  • Enacting HB 154, allowing Ohio’s school districts to disapprove of a community reinvestment area (CRA) program that would impact the school district.  
  • Creating another workgroup to examine the efficiencies of the various levels of government and potential shared service models.   

Read the full report here. 

These recommendations come after the Ohio Educational Policy Institute (OEPI) released a property tax policy analysis, Analysis of Residential Property Taxes in Ohio: A Balanced Approach to Reform, that illustrates how Ohio’s reliance on local control, along with economic factors and state tax policy changes, has led to a significant shift in the state-local funding partnership toward residential taxpayers. OEPI, OSBA, BASA and OASBO held a joint webinar this week on the report and current property tax reform efforts, a recording of which can be watched here. Click here for an executive summary of the event.  

Senate activity  

The chamber voted 28-4 to pass HB 57, sponsored by Reps. Dontavius Jarrells (D-Columbus) and Josh Williams (R- Sylvania Township). This bill would require any public or nonpublic school that elects to keep a supply of an overdose reversal drug for emergency use to adopt and implement a policy regarding the supply’s maintenance and the drug’s use. HB 57 was amended in the Senate Education Committee earlier this week to include expanded timeframes for students to attend release time for religious instruction. Specifically, the amendment:  

  • Allows a school board policy to release students for religious instruction for more than the two-period cap instated in HB 96; and 
  • Prohibits any legal action from alleged violations of this section of law occurring between HB 96’s effective date (September 30, 2025) and this bill's future effective date. 

Later that afternoon, the House voted 76-18 to concur with the Senate’s amendments. The bill now heads to the governor for signature. 

The Ohio Senate also voted 21-11 to override Gov. DeWine’s HB 96 veto of Item No. 66, which restricts political subdivisions, including school districts, from pursuing replacement property tax levies as well as fixed-sum emergency, substitute emergency and combined school district income tax and fixed-sum property tax levies. Item No. 66 will become effective law in 90 days on Dec. 30, 2025.  

Senate Education Committee  

HB 127, sponsored by Reps. Adam Mathews (R-Lebanon) and Mike Odioso (R-Green Twp.), received its third hearing. This bill would permit schools to withhold directory information and exclude it from the public record definition. No witnesses were present to testify on the bill.  

The committee also held a third hearing on HB 114 , sponsored by Reps. Adam Bird (R-New Richmond) and Kevin Ritter (R-Marietta). This bill would alter the age requirements for kindergarten admission. Written testimony was accepted on the bill.  

House Education Committee  

HB 326, sponsored by Reps. Ritter and Jonathan Newman (R-Troy), received its first hearing. This bill would make changes regarding the Classic Learning Test entrance exam. 

The committee also held a first hearing on Senate Bill (SB) 7 and heard sponsor testimony from Sen. Terry Johnson (R-McDermott). The bill would require all types of school districts to provide annual instruction to students in grades K-12 on the effects of short-term and chronic substance use in a manner determined by the local school board. 

The committee held its second hearing on House Continuing Resolution (HCR) 22. HCR 22, sponsored by Reps. Bill Roemer (R–Richfield) and Jack K. Daniels (R-New Franklin), would encourage students in grades one through twelve to read the U.S. Declaration of Independence in the classroom during the 2025-2026 school year in celebration of its 250th anniversary. The committee heard proponent testimony before passing the resolution. 

Senate Agriculture and Natural Resources Committee  

The committee held its first hearing on HB 10, sponsored by Reps. Roy Klopfenstein (R-Haviland) and Daniels. HB 10 would require public school boards of education and ODEW to adopt policies prohibiting the purchase of “cultivated-protein food” products or food “misbranded as a meat or egg product.” 

House Workforce and Higher Education Committee 

The committee held its third hearing on HB 25, sponsored by Reps. Dontavius Jarrells (D-Columbus) and Sharron A. Ray (R-Wadsworth). This bill is the House companion bill to SB 13, establishing the Foster-to-College Scholarship Program. The committee heard interested party testimony. 

House Ways and Means Committee  

HB 186, sponsored by Reps. James M. Hoops (R-Napoleon) and David Thomas (R-Jefferson), got its sixth hearing. HB 186 would cap tax growth for districts on the 20-mil floor to inflation through a retroactive tax credit. The committee heard opponent testimony on the bill from:  

  • Paul Imhoff, BASA, Nicole Piscitani, OSBA and Katie Johnson, OASBO (joint testimony can be read here) 
  • Ryan Stechschulte, treasurer, Toledo City 
  • Jeff Wensing, president, Ohio Education Association  

The committee held its second hearing on HB 335. Introduced by Rep. Thomas, this bill creates the “Property Tax Relief Act Now” package with the aim of reforming Ohio’s property tax system. The committee accepted a substitute version of the bill that removed all previous language and replaced it with a single provision that caps the inflationary growth on all inside millage to three percent beginning in tax year 2026. A comparison document summarizing the subbill’s changes can be seen here. The committee heard public testimony on the bill, including written opponent testimony from Ryan Stechschulte, treasurer, Toledo City. 

House Local Government Committee 
The committee amended HB 137, sponsored by Rep. Brian Lorenz (R-Powell). The bill authorizes a county, municipality, township or school district to decline to submit a library district levy to voters. The amendment clarifies that a library levy is submitted only to the taxing authority of the political subdivision that the library is subject to, even if their boundaries do not align. 

Joint Committee on Congressional Redistricting  

The committee heard public testimony at its second hearings for HB 442, sponsored by Rep. Dani Isaacsohn (D-Cincinnati), and Senate Bill (SB) 259, sponsored by Sen. Nickie J. Antonio (D-Lakewood). The committee did not vote to move either proposal to the House or Senate floor by the Sept. 30 deadline, passing the responsibility of Congressional mapmaking to the Ohio Redistricting Commission. 

Recently introduced bills  

  • HB 473 – Sponsored by Rep. D. Thomas, this bill would prohibit a public employer from paying employee contributions to a state retirement system.  
  • HB 476 – Sponsored by Reps. Meredith Craig (R-Smithville) and D. Thomas, this bill would authorize online raffles under the Charitable Gaming Law. 
  • HB 481 – Sponsored by Reps. Sarah Fowler Arthur (R-Ashtabula) and Beryl Brown Piccolantonio (D-Gahanna), this bill would allow a public body to meet in an executive session to discuss the performance of a public employee or official.  
  • HB 483 – Sponsored by Reps. A. Mathews and Josh Williams (R-Sylvania Twp.), this bill would allow eligible homeowners to defer the payment of a portion of their property taxes. 
  • HB 485 – Sponsored by Rep. Melanie Miller (R-Ashland), this bill would enact the Baby Olivia Act to include human growth and development instruction in health education. 
  • HB 486 – Sponsored by Reps. Gary Click (R-Vickery) and Mike Dovilla (R-Berea), this bill would enact the Charlie Kirk American Heritage Act to permit teachers in public schools and state institutions of higher education to provide instruction on the influence of Christianity on history and culture. 
  • SB 274 – Sponsored by Sens. Jerry Cirino (R-Kirtland) and Andrew O. Brenner (R-Delaware), this bill would prohibit the provision of mental health services to minors without parental consent. 
  • SB 275 – Sponsored by Sens. Hearcel Craig (D-Columbus) and Michele Reynolds (R-Canal Winchester), this bill would allow eligible homeowners to defer the payment of a portion of their property taxes. 
  • SB 276 – Sponsored by Sen. Kristina Roegner (R-Hudson), this bill would ratify the Interstate Compact for School Psychologists. 

Rules activity  

ODEW has the following rules open for public comment:  

  • Chapter 3301-18: Calculating Student Attendance Rate  
    • OAC 3301-18-01: Calculating student attendance rate. 
  • Chapter 3301-44: Adult Diploma Pilot Program 
    • OAC 3301-44-01: Purpose. 
    • OAC 3301-44-02: Definitions. 
    • OAC 3301-44-03: Provider application. 
    • OAC 3301-44-04: Provider requirements. 
    • OAC 3301-44-05: Enrollment. 
    • OAC 3301-44-06: Requirements to earn a high school diploma. 
    • OAC 3301-44-07: Provider funding. 
    • OAC 3301-44-08: Contracting educational services. 
    • OAC 3301-44-09: Standards for competency-based education. 
  • Chapter 3301-45: Adult High School Diplomas 
    • OAC 3301-45-01: Purpose. 
    • OAC 3301-45-02: Definitions.  
    • OAC 3301-45-03: Provider application.   
    • OAC 3301-45-04: Provider requirements. 
    • OAC 3301-45-05: Enrollment. 
    • OAC 3301-45-06: Measurement of provider performance.   
    • OAC 3301-45-07: Process to earn a high school diploma.    
    • OAC 3301-45-08: Contracting educational services. 
    • OAC 3301-45-09: District of residence. 
    • OAC 3301-45-10: Standards for competency-based education. 
  • Chapter 3301-13: Proficiency Tests  
    • OAC 3301-13-02: Administering state tests at the designated grades. 

Click here to view the ODEW rules open for public comment.  

The State Board of Education does not have any rules open for public comment at this time.  

Federal update 

Please click here to read the most recent Federal Advocacy Report, which includes up-to-date information on federal education efforts. 

Posted by Malania Birney on 10/3/2025