• LEGISLATION TO WATCH
  • House Bill (HB) 96 – House Bill 96 seeks to eliminate the authority to levy replacement property tax levies and has been vetoed by Governor DeWine; however, the House and Senate successfully overrode the veto. Additionally, the Cybersecurity Program, as stipulated in ORC 9.64, will require each political subdivision to adopt a cybersecurity program by January 1, 2026. This program also mandates notification of any cybersecurity or ransomware incidents.
  • Governor DeWine has initiated a Property Tax Reform Working Group tasked with examining property tax relief measures.
  • The property tax reform report was published on September 30, 2025 outlining 20 recommendations. Recommendation #1 gives counties clearer authority to review and reduce levies deemed “unnecessary” or “excessive” after certain timeframes. Recommendation #2 caps reserves at 100% and requires justification for excess.
  • Butler County Auditor, Nancy Nix “Hidden Costs of Eliminating Property Taxes:” Education, Local Services Would Face Loss of $24 Billion
    • “Property taxes are a crucial funding source for local governments in Ohio, making up 65% of their revenue. This funding supports public schools, emergency services, and other essential services, with about 60% allocated to schools.”
    • Elimination of Property taxes does not address how the statewide loss of 24 billion dollars would be offset
  • The County Auditors Association of Ohio (CAAO) proposes balanced reforms:
    • Expand Homestead Program
    • Eliminate Non-Business Credit & expand Owner-Occupancy Credit
    • Limit school revenue growth from reappraisals
    • Create targeted tax relief programs
    • Goal: Provide taxpayer relief while protecting local government stability

The meeting concluded with a brief discussion about the City’s water service line infrastructure.

There being no other business, at 6:48 p.m., Mayor Duncan and Mrs. Smiddy thanked the committee members for their service, and the meeting was adjourned.