At a regular meeting of the Lake County Board of Commissioners on Sept. 18, 2025, the county auditor updated the board on recommendations under consideration by a governor-appointed working group on property-tax reform and commissioners discussed potential state- and local-level changes to property taxation.

The auditor told the board the working group was meeting and that staff expect to finish their work by the end of September, though recommendations could spill into the first week of October. He said some committee concepts mirror proposals the auditor had previously shared with the board and that he may present a minority report if the committee’s recommendations fall short of his proposals.

Why it matters: commissioners said residents have asked for meaningful tax relief and warned that significant reductions in property-tax revenue could force deep spending cuts in local services unless the state replaces the revenue. The auditor and commissioners framed the discussion around two tracks: near-term changes the work group could adopt and longer-term structural reforms to school funding and local government organization.

The county auditor outlined three main points he said are necessary for meaningful property-tax relief: 1) change the state school-funding formula because a large share of property tax revenue funds schools; 2) reduce overlaps among taxing jurisdictions (he cited about 3,600 local taxing authorities statewide); and 3) address labor and service-cost drivers that make up most local budgets. He told commissioners that eliminating property taxes would create a statewide revenue shortfall he estimated at about $23.2 billion annually and that replacing that sum with sales tax would require an unrealistic increase in sales-tax rates.

Commissioners and the auditor discussed options raised by the working group and by petition campaigns, including proposals to freeze assessed values, revisit how values are set (sales-price approaches), and shift a larger share of school funding to the state. The auditor characterized consolidation of school districts as one method to reduce overhead and said he had proposed reducing the number of school districts to a small number aligned with county boundaries, excluding large urban districts; he argued that consolidation could lower administrative costs without cutting classroom services. Other commissioners expressed concern about preserving local control and local education choices.

Board members debated practical limits on local authority. Several commissioners said many services now receiving property-tax support — fire protection, senior services, developmental disabilities (DD) programs and other local levies — would be difficult to cut without reducing services residents currently expect. One commissioner proposed sending levies from county boards to the county commissioners as a recommendation rather than a mandatory placement on the ballot, so the elected board would make the final call after review by the budget commission; the auditor said his committee was likely to adopt that change.

No formal motions on tax policy were made or voted on at the meeting. Commissioners asked the auditor to return for a workshop when the working group completes its recommendations so the board can review details and potential local implications.

The auditor reiterated that the ultimate changes require legislative action: the Ohio Constitution and state statutes govern school funding and local tax authority, and the working group can recommend but cannot enact law. He said the group has discussed a mix of short-term “weight-loss” measures to provide immediate relief and longer-term reforms that would require sustained legislative and political action.

Looking ahead: the auditor signaled the working group’s recommendations could be ready by late September or the first week of October. Commissioners said they will continue to press for reforms and asked the auditor to report back in a workshop format when the committee completes its work.