by Nicole Piscitani • Jan. 11, 2024
The Joint Committee on Property Tax Review and Reform held its inaugural meeting on Jan. 10. The committee is made up of 10 legislators, appointed by House and Senate leadership. Those members are:
- Sen. Louis W. Blessing III (R-Colerain Township), co-chair
- Rep. Bill Roemer (R-Richfield), co-chair
- Sen. George F. Lang (R-West Chester)
- Sen. Sandra O’Brien (R-Ashtabula)
- Sen. Hearcel F. Craig (D- Columbus)
- Sen. Bill DeMora (D-Columbus)
- Rep. Tracy M. Richardson (R-Marysville)
- Rep. Tom Young (R-Washington Township)
- Rep. Bride Rose Sweeney (D-Westlake)
- Rep. Daniel P. Troy (D-Willowick)
Blessing and Roemer will serve as co-chairs of the committee, both of whom also serve as Ways & Means committee chairs. The Joint Committee on Property Tax Review and Reform was created as a temporary joint committee in House Bill (HB) 33, the biennial budget bill. The joint committee is required to submit a report to the Ohio General Assembly by Dec. 31, 2024, making recommendations on reforms to property tax law. Additionally, the bill authorizes the joint committee to hold hearings and make recommendations on pending legislation related to property taxation.
The first meeting of the joint committee invited only two witnesses, Sam Benham, economic development supervisor of the Ohio Legislative Service Commission, and Matt Chafin, deputy tax commissioner for the Audit Division of the Ohio Department of Taxation. Benham focused his testimony on five main areas: the development of property taxes since before Ohio became a state; how valuation is determined; how property taxes are levied and authorized; the different credits, reductions and exemptions; and property tax complaints, appeals and procedures and delinquent tax enforcement. Chafin focused on specific functions that the Ohio Department of Tax performs regarding property tax administration, including the tax commissioner’s responsibility to review county auditors’ valuations during both the sexennial reappraisal and the triennial update to ensure constitutional uniformity.
Both witnesses cautioned legislators that the Ohio Constitution greatly limits the changes the General Assembly can make to property tax laws and that a constitutional amendment may need to be passed before pursuing a change. Benham made the following statement during testimony, "The crux of the matter is: Does the constitutional amendment that Ohio voters passed in 1970 allow the General Assembly the flexibility to tinker with the mechanics of the House Bill 920 reduction factor?” Additionally, he said, “As the committee considers changes that can be made statutorily to the tax reduction factor, I encourage you to keep an eye on that amendment and scrutinize whether you need to change the Constitution first or whether you can work within the existing confines.”
Legislators questioned the witnesses on how both local and state school funding is impacted by the various credits, reductions and exemptions, and indicated that school-funding experts could testify at future hearings.
The committee co-chairs have indicated that the topics that are researched and discussed will largely depend on how the committee’s conversation naturally evolves. The committee doesn’t have predetermined action items or possible solutions. Additionally, the joint committee’s timeline to wrap up meetings is sometime between March and June, and the joint committee could create subcommittees to explore portions of the property tax law deeper if the co-chairs deem it necessary.
For additional resources, you can review Benham’s testimony and Chafin’s testimony, and watch a recording of the Jan. 10 hearing.