A representative from the state comptrollers office told the Meigs County Commission that a local property tax-freeze program would freeze taxpayers actual tax dollars, not the assessed value of a parcel. "It is the tax amount that's frozen," the presenter said, explaining the difference between a statewide tax-relief rebate and a locally administered tax freeze.

The presenter summarized eligibility rules offered under the proposal: homeowners must be 65 by Dec. 31 of the tax year, live in the property as their primary residence, meet income requirements and file an annual application. He said the statewide low-income tax-relief limit for the tax year is $37,530, and that Meigs Countys median-income limit example was approximately $38,710; the county could alternatively adopt a higher local-option threshold (about $63,400 in the consultant's example) that grows with COLA.

The presenter emphasized the fiscal distinction between programs: state tax relief is a state-funded rebate administered by the state and is revenue-neutral at the local level unless jurisdictions add a supplemental match; by contrast, he said, "tax freeze is foregone local revenue" because local governments would not collect the additional tax dollars on frozen amounts. He noted the state provides a statewide system to help local administrators with applications and reporting, but that the ongoing cost of a tax-freeze program would fall to the county.

Local data needs and timing were highlighted. The presenter said Meigs County has no precise estimate of how many owners would qualify without reviewing household income data; he cited a nearby-county example (235 recipients and $47,561 paid in tax relief in 2024) to illustrate scale but warned results vary widely by property values. He also explained the operational timeline: to make a freeze effective for a given tax year the county would need to enact the program, distribute and process applications, and finalize approvals by early April (the presenter referenced an April 5 deadline for an illustrative year).

Commissioners asked about reappraisals and property changes. The presenter said reappraisals continue as normal; each year the jurisdiction compares the frozen tax amount to the newly calculated tax and the applicant receives the lower of the two as the new frozen amount or has it adjusted proportionally if rates change. He also clarified an owner may add permitted improvements (for example, a residential addition) and have the frozen amount adjusted upward proportional to the physical change.

No formal action was recorded in the transcript excerpt. The comptroller's representative recommended commissioners consider whether to adopt the lower median-income trigger or the higher local-option threshold and to weigh administrative staffing and the foregone revenue impact when deciding whether to opt into the program.