{"id":1308,"date":"2024-11-05T20:05:36","date_gmt":"2024-11-05T20:05:36","guid":{"rendered":"http:\/\/www.oepiohio.org\/?page_id=1308"},"modified":"2025-10-16T19:53:31","modified_gmt":"2025-10-16T19:53:31","slug":"property-tax-research","status":"publish","type":"page","link":"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/","title":{"rendered":"Property Tax Research"},"content":{"rendered":"\n<h3 class=\"has-black-color has-text-color has-normal-font-size\"><strong>September 2025<\/strong> <\/h3>\n\n\n\n<p class=\"has-normal-font-size\">Dr. Howard Fleeter and Dr. Greg Browning prepared a comprehensive analysis of Ohio&#8217;s real property tax history and  reform policy options for Governor DeWine&#8217;s Property Tax Reform Workgroup. <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2025\/09\/OEPI-Prop-Tax-Analysis.FINAL_.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2025\/09\/OEPI-Prop-Tax-Analysis.FINAL_.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Analysis of Residential Property Taxes in Ohio: A Balanced Approach to Reform<\/a><meta charset=\"utf-8\"><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>August 2025<\/strong><meta charset=\"utf-8\"><\/h3>\n\n\n\n<p>Dr. Howard Fleeter has analyzed the various property tax reform provisions from House Bill (HB)96, including what was enacted in the budget bill, what was vetoed by Governor DeWine, and what could still be overridden.<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color has-normal-font-size\"><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/oepi-analysis-of-property-tax-provisions-in-the-fy26-27-state-budget\/\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/oepi-analysis-of-property-tax-provisions-in-the-fy26-27-state-budget\/\">Analysis of Property Tax Provisions in the FY26-27 State Budget<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>July 2025<\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter has examined the revenue emergency and substitute levies provide districts across the state and the potential impacts of restricting such levies as proposed in House Bill (HB) 96.&nbsp;<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/revenue-generated-by-emergency-and-substitute-levies\/\" data-type=\"page\" data-id=\"1601\">Revenue Generated by Emergency and Substitute Levies <\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>June 2025<\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter analyzes the impacts of House Bill (HB) 335, which proposes the elimination of inside millage.  <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/impact-of-the-proposed-elimination-of-inside-millage\/\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/impact-of-the-proposed-elimination-of-inside-millage\/\">Impact of the Proposed Elimination of Inside Millage<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\" id=\"block-008633af-3ed7-4869-a4d7-9e600a192fc6\"><strong>October 2024<\/strong><\/h3>\n\n\n\n<p id=\"block-4e982afd-feca-4f6f-b784-e402d8be704f\">Dr. Howard Fleeter examines Ohio\u2019s property tax reappraisal statistics from 2003 to 2023, highlighting key trends in Ohio\u2019s recent history. His findings reveal that the latest reappraisal increases are clear historical anomalies and should be recognized as such by policymakers considering changes to Ohio\u2019s property tax system.<\/p>\n\n\n\n<ul id=\"block-ea2fc722-81df-4e28-9b2b-aa88208121d8\"><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/reappraisal\/\">2003-2023 Ohio Property Tax Reappraisal Analysis<\/a><em> <\/em><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>May 2024<\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter provided expert testimony before the Joint Committee on Property Tax Review and Reform. His testimony centered on the HB 920 Tax Reduction Factors and how they have resulted in school districts needing to return to the ballot over and over, the shift in the property tax burden to residential and agricultural property owners, and the interaction between the school funding formula and property values.<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2024\/05\/Fleeter-Joint-Property-Tax-Committee-Testimony-5-8-24-Final2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Dr. Howard Fleeter, Joint Committee on Property Tax Review and Reform Testimony<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>February 2024<\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter&nbsp;examines the extent to which Ohio\u2019s property tax burden has changed since 1975.&nbsp; The analysis begins with property tax data for tax year (TY) 1975, the year prior to the adoption of HB 920, and continues at 8-year intervals in&nbsp;1983<a href=\"callto:1983, 1991, 1999, 2007\">,&nbsp;<\/a>1991<a href=\"callto:1983, 1991, 1999, 2007\">,&nbsp;<\/a>1999<a href=\"callto:1983, 1991, 1999, 2007\">,&nbsp;<\/a>2007, and 2015, as well as TY 2022 (the most recent year for which detailed property tax information by class of property is available). This article is especially timely with the historic property value increases Ohioans are experiencing and the legislative focus on tax relief.<\/p>\n\n\n\n<p>An updated version of this report, published in March of 2025, includes data from TY 2023. <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2024\/02\/OEPI-Ohio-Prop-Tax-Trends-1975-2022-Feb-2024.pdf\">Ohio Property Tax Trends from 1975-2022<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2025\/03\/OEPI-Ohio-Prop-Tax-Trends-1975-2023-March-2025.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2025\/03\/OEPI-Ohio-Prop-Tax-Trends-1975-2023-March-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Updated: Ohio Property Tax Trends from 1975-2023<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>December&nbsp;2023<\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter updated a 2009 OEPI article on HB 920, which provides a comprehensive overview of the tax reduction factors enacted in Ohio in 1976, commonly referred to as HB 920 for the legislation that established them. This is especially timely with the historic property value increases Ohioans are experiencing and the legislative focus on tax relief.<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2023\/12\/OEPI-HB-920-Explanation-Revised.FINAL-SG.pdf\">OEPI HB 920 Updated Explanation<\/a><\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\"><strong>February 2023 <\/strong><\/p>\n\n\n\n<p>Dr. Howard Fleeter provides a summary and analysis on House Bill 1, which would modify the law regarding property taxation and income tax rates.<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/house-bill-1-summary-and-analysis\/\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/house-bill-1-summary-and-analysis\/\">House Bill 1 Summary and Analysis<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/summary-of-lsc-hb-1-fiscal-note\/\" data-type=\"URL\" data-id=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/summary-of-lsc-hb-1-fiscal-note\/\">Summary of LSC HB 1 Fiscal Note<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-black-color has-text-color has-normal-font-size\"><strong>September 2022<\/strong><\/h3>\n\n\n\n<p>With more frequency, communities are being asked to consider the option of installing a solar power facility. This article and powerpoint provide a brief overview of how the property tax vs. payment-in-lieu-of-taxes (PILOT) options for a solar power installation project compare. <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/solar-power-installation-property-taxes-vs-pilot-comparison\/\">Solar Power Installation Property Taxes vs PILOT Comparison<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2022\/09\/OEPI-Solar-Taxes-vs-PILOT-8-17-22-1.pdf\">Comparison of Property Tax Revenue vs Payment in Lieu of Taxes (PILOT) for Solar Energy Projects Powerpoint<\/a><\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>August 2022<\/strong><\/p>\n\n\n\n<p>Dr. Howard Fleeter analyses changes to the Current Agricultural Use Value (CAUV) formula over time and the resulting impact these changes have had on residential taxpayers and Ohio school district finances.<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/cauv-formula-change-analysis\/\">CAUV Formula Change Analysis<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-black-color has-text-color has-normal-font-size\"><strong>Spring 2021<\/strong><\/h3>\n\n\n\n<p>Dr. Fleeter reviews the potential of solar energy tax revenue streams and their financial impact on Ohio&#8217;s school districts. <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/solar-energy-in-ohio-and-the-impact-on-school-district-revenues\/\">Solar Energy in Ohio and the Impact on School District Revenues<\/a><\/li><\/ul>\n\n\n\n<p>OEPI analyzes the impact of the COVID19 pandemic on FY20 and FY21 GRF revenues. <meta charset=\"utf-8\">(Updated, 2021) <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/ohio-fy20-grf-tax-revenue-recap-fy21-grf-tax-revenue-update\/\">Ohio FY20 GRF Tax Revenue Recap &amp; FY21 GRF Tax Revenue Update<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-black-color has-text-color has-normal-font-size\"><strong>Winter 2020 <\/strong><\/h3>\n\n\n\n<p>OEPI analyzes the impact of the COVID-19 pandemic on FY20 and FY21 GRF revenues. (Updated, Winter 2020) <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/updated-the-impact-of-the-covid-19-pandemic-on-ohio-fy20-fy21-grf-tax-revenues\/\">The Impact of the COVID-19 Pandemic on Ohio FY20 &amp; FY21 GRF Tax Revenues<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/the-impact-of-the-covid-19-pandemic-on-ohio-fy20-fy21-grf-tax-revenues\/\">The Impact of the COVID-19 Pandemic on Ohio FY20 &amp; FY21 GRF Tax Revenues<\/a> (Original, Spring 2020)<\/li><\/ul>\n\n\n\n<h3 class=\"has-black-color has-text-color has-normal-font-size\"><strong>Spring 2020 <\/strong><\/h3>\n\n\n\n<p>Dr. Howard Fleeter analyzes recent booms in Ohio&#8217;s natural gas pipeline industry and its impacts on Public Utility Tangible Personal Property Tax values. The updated article (Winter, 2020) outlines the active Rover and Nexus petitions for reassessment. <\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/appeal-of-natural-gas-pipeline-values\/\">Appeal of Natural Gas Pipeline Values<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/update-on-appeal-of-natural-gas-pipeline-values\/\">Updated: Appeal of Natural Gas Pipeline Values<\/a><\/li><\/ul>\n\n\n\n<p>Dr. Howard Fleeter reviews state proposals to supplement school district losses in Public Utility Tangible Personal Property tax value from power plant closures, as passed in HB 164 (June 2020).<\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/supplemental-funding-for-power-plant-districts\/\">Supplemental Funding for Power Plant Districts <\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>January 2017 \u2013 Updated September 2020<\/strong><\/h3>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2020\/09\/OEPI-Ohio-Prop-Tax-Trends-1975-2015-Jan-2017.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">OEPI Property Trends Report: Updated to Reflect 2015 Tax Year&nbsp;<\/a><\/li><\/ul>\n\n\n\n<h3 class=\"has-normal-font-size\"><strong>November 2016<\/strong><\/h3>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2015\/10\/OSBA-2016-Cap-Conf-OEPI-Presentation-11-16-16-Final-copy.pdf\">Dr. Howard Fleeter\u2019s presentation on GRF Tax Revenues, Funding Formula Issues, CAUV, &amp; 2015 School Levy Analysis<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/wp-content\/uploads\/2016\/11\/HB-398-CAUV-Changes-OEPI-Analysis-HF-Final-May-2.docx\">Dr. Howard Fleeter\u2019s Analysis of HB 398 and SB 246 \u2014 Proposal to modify Ohio\u2019s CAUV calculations<\/a><\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>2015<\/strong><\/p>\n\n\n\n<ul><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/recent-changes-in-ohio-property-valuations\/\">Recent Changes in Ohio Property Valuations<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/fy16-17-phase-out-of-tangible-personal-property-tax-tpp-replacement-payments-to-ohio-school-districts\/\">FY16-17 Phase-Out of TPP Replacement Payments to Ohio School Districts<\/a><\/li><li><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/senate-bill-208-modifications-to-the-tpp-supplement-and-tpp-replacement-payments\/\">Senate Bill 208 Modifications to the TPP Supplement and TPP Replacement Payments<\/a><\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>September 2025 Dr. Howard Fleeter and Dr. Greg Browning prepared a comprehensive analysis of Ohio&#8217;s real property tax history and reform policy options for Governor DeWine&#8217;s Property Tax Reform Workgroup. Analysis of Residential Property Taxes in Ohio: A Balanced Approach to Reform August 2025 Dr. Howard Fleeter has analyzed the various property tax reform provisions<\/p>\n<p><a href=\"http:\/\/www.oepiohio.org\/index.php\/ohio-school-levy-data\/property-tax-research\/\" class=\"more-link themebutton\">Read More<\/a><\/p>\n","protected":false},"author":8,"featured_media":0,"parent":704,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/pages\/1308"}],"collection":[{"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/comments?post=1308"}],"version-history":[{"count":32,"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/pages\/1308\/revisions"}],"predecessor-version":[{"id":1632,"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/pages\/1308\/revisions\/1632"}],"up":[{"embeddable":true,"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/pages\/704"}],"wp:attachment":[{"href":"http:\/\/www.oepiohio.org\/index.php\/wp-json\/wp\/v2\/media?parent=1308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}