The Richland County Board of Commissioners voted Oct. 23 to adopt a 2.5 percent owner-occupied (piggyback) property tax credit effective Jan. 1, 2026, saying the measure would provide modest, immediate relief to local homeowners amid a statewide campaign to abolish property taxes.
The vote followed more than an hour of public comment and testimony from local school officials, municipal leaders and state Rep. Marilyn John, who briefed the board on legislation and a separate citizen ballot initiative she said could eliminate property taxes statewide. Commissioners framed the owner-occupied credit as a limited, local-level response while the state pursues broader policy fixes.
Commissioners and county staff described two options available under state law: a piggyback owner-occupied credit and a county-level homestead exemption. County figures presented at the meeting showed the two options would differ in reach and fiscal impact: the owner-occupied credit would touch roughly 32,158 parcels and produce about $1.73 million in countywide tax relief; a county homestead exemption would reach about 9,341 parcels and account for roughly $4.1 million in relief. County staff said the combined relief of both measures would total about $5.9 million and that local public-school districts would bear roughly 62.8 percent of that reduction in revenue — about $3.6 million, according to figures distributed at the meeting.
State Rep. Marilyn John told the commissioners she and colleagues in Columbus have recently advanced bills intended to limit future property-tax spikes and to provide targeted relief; she also warned that an active petition drive could place a ballot initiative to abolish property taxes before voters next year. “They are collecting signatures as we speak,” John said, urging local officials to explain to constituents the likely consequences if the initiative passes.
Lexington Local Schools finance chief Jason Michael and other school officials warned commissioners of the immediate and long-term effects of reducing property-tax revenues for districts. “It is decimating public education,” Jason Michael said, describing the cumulative impact of legislative changes and reappraisals on district budgets. Rob Peterson, Madison Local Schools, criticized comments from state lawmakers and said a small local credit would not replace lost operating dollars.
After public comment and local officials’ presentations, a commissioner moved to adopt the 2.5 percent owner-occupied piggyback credit effective Jan. 1, 2026. The motion was seconded and approved by roll call: "Mister Merrill? Yes. Mister Myers? Yes. Mister Banks? Yes." The motion language on the record was: "I make a motion to piggyback the 2 and a half percent owner occupied credit, effective January 1."
Commissioners and staff noted the decision is annual and could be revisited. Several speakers urged that the county press the state for a backfill of lost revenue to schools; Rep. John said the bills passed recently include partial hold-harmless money for schools but do not backfill the specific exemptions under consideration at the county level. She said the recently passed state measures include a one-time allocation intended to limit sudden growth effects but do not permanently replace the revenue that schools could lose if local exemptions are granted without state backfill.
The discussion included detailed questions about eligibility for the homestead exemption, which an auditor’s representative summarized: the regular homestead program requires either age 65 or 100 percent Social Security disability and includes means testing tied to line 3 of the Ohio income tax return; veteran eligibility differs and includes specific rules for disabled veterans. Several residents described the spike in their tax bills and urged action; others warned that even modest credits could reduce school and township revenues.
Commissioners said they were balancing immediate taxpayer relief with potential harm to local school funding and that the owner-occupied credit would reach more taxpayers while producing a smaller per-parcel benefit than the homestead option. The board’s majority view at the meeting was to provide limited, immediate relief to homeowners while continuing to press the state for broader, systemic changes.
What happens next: the owner-occupied piggyback credit will be applied starting Jan. 1, 2026. The commissioners said they will continue outreach explaining the county’s fiscal trade-offs and will monitor state legislative action and the ballot initiative petition drive.