2025 Winter Conference Agenda

REGISTRATION CLOSES October 28th 

2025 EMAO Winter Conference and Vendor Show

December 4-5, 2025

Registration is open for the 2025 EMAO Winter Conference and Vendor Show until Friday, October 24th. 

Registration will include all of the following:

Thursday: Lunch, Vendor Reception, Dinner and an Overnight Room

Friday: Breakfast and Lunch

If you need an overnight room for Wednesday, there is an option to add this to your registration form.

EMAO Winter Conference Registration

Property Tax Reform Update in Ohio

Over the past several weeks, the Ohio House of Representatives passed several property tax reform proposals. The Ohio Senate Local Government Committee will take testimony on these bills this week. Below is a summary of each bill along with fiscal analysis.

House Bill 124 – Property Tax Ratio Process Modifications (Passed the House 93-0)

Summary:

• Requires the Department of Taxation to use only representative, arm’s-length property sales submitted by county auditors when conducting sales-assessment ratio studies used to equalize property values.
• Allows the Department of Taxation to appeal a county auditor’s submitted sales sample to the Board of Tax Appeals if it appears unreasonable or unlawful.

Fiscal Impact:

May increase minor administrative costs for county auditors and the Department of Taxation but no major revenue effect is expected.

House Bill 129 – Millage Floor Calculation & Fixed-Sum Levies (Passed the House 81-16)

Summary:

• Requires fixed-sum current expense levies to be counted toward the school district 20-mill floor (or 2-mill floor for JVSDs).
• Applies to:
  • Existing emergency and substitute levies beginning in TY 2026 when a county reappraises or updates property values
  • Existing growth, conversion, and fixed-sum income tax–linked levies beginning in TY 2026
• Permits school districts to propose a fixed-sum levy only if:
  • Renewing a pre-2026 emergency levy once, or
  • The district is in fiscal emergency/watch/caution or under a declared state or federal emergency
• New fixed-sum levies: must fund current operations, last up to 5 years, and cannot be renewed.

 Fiscal Impact:

• Approximately 180 school districts expected to see slower property tax revenue growth beginning TY 2026.
• Statewide losses estimated at tens of millions per year.
• General Revenue Fund (GRF) education reimbursements expected to decrease by several million dollars annually.
• No change to state’s main school funding formula.

House Bill 186 – Reduce School District Property Taxes (Passed the House 73-23)

Summary

• Creates a property tax credit for taxpayers in districts at the 20-mill (or 2-mill) floor, capping revenue growth to the rate of inflation.
• Applies statewide starting in TY 2025.
• Provides temporary state payments to districts updated in TY 2023 or TY 2024 so they do not drop below TY 2024 revenue levels.
• First payments are funded by eliminating the August 2026 expanded sales tax holiday.

Fiscal Impact

• Estimated statewide property tax credits:

$432M in TY 2025

$608M in TY 2026

$633M in TY 2027

• State backfill payments:

$360M in FY 2027

 $105M in FY 2028

• Funded by transfer from the Expanded Sales Tax Holiday Fund to the newly created School Revenue Temporary Offset Fund.

House Bill 309 – County Budget Commissions (Passed the House 77-19)

 Summary

• Limits mandatory approval of voted levies without modification to the first five years of collection.
• Allows county budget commissions to reduce levies that are generating unnecessary or excessive tax collections.
  • Unnecessary collections = more revenue than the levy’s intended purpose reasonably requires
  • Excessive collections = more than needed to provide required services
  • Protects funding minimums by prohibiting levy reductions below:
  • Prior-year collection levels for most taxing units
  • 20-mill floor for school districts (unless the district requests reduction)
  • Ensures no loss of state aid if a school drops below 20 mills with CBC approval
  • Requires Tax Commissioner to annually adjust fixed-sum levies to keep voter-approved revenue stable.

 Fiscal Impact

• Enhances CBC oversight authority.
• Indeterminate fiscal impact depending on local decisions to reduce or modify levies.

House Bill 335 – Limit Inside Millage Revenue Increases (Passed the House 71-24)

 Summary

• In reappraisal/update years, CBCs must adjust inside millage rates so revenue only increases with inflation (GDP deflator).
• Local governments may request to maintain prior-year revenue if their millage would not otherwise increase.
• Temporary millage reductions do not permanently lower future revenue caps.
• Cities and schools may reduce inside millage when adding or increasing an income tax.
• Any future increase to reduced inside millage requires CBC approval.

 Fiscal Impact:

• Limits growth of revenue from inside millage (up to 10 mills).
• Estimated statewide revenue reductions:

$120M–$135M in TY 2026

$195M–$250M in TY 2027

$305M–$378M in TY 2028