Mahoning County auditor says House Bill 96 could cut local distributions by about $12.2 million
Loading...
Summary
Auditor Ralph told commissioners that if Mahoning County adopts the optional double homestead/owner-occupancy exemption under House Bill 96 the state would not reimburse the added reductions, reducing annual distributions to schools, townships and county entities by roughly $12.2 million and shifting pressures to local levies and reserves.
Ralph, identified in the meeting as the Mahoning County auditor, briefed the board on House Bill 96, a 2025 law that allows counties to adopt a resolution to double the homestead and owner-occupancy tax exemptions.
"If the county commissioners enact this resolution, homeowners who currently qualify for deductions receive double the savings," Ralph said, then immediately cautioned that the state would not reimburse the additional reductions. He presented county-level estimates showing roughly $12.2 million in annual reduced distributions to local taxing entities if the county adopted the doubled exemption.
Ralph walked commissioners through county-by-county and school-district estimates, saying the largest single impacts would fall on school districts; he cited losses such as about $1.6 million annually to the Youngstown School District and six-figure hits to Austintown, Boardman, Canfield and Poland districts. He also noted a projected reduction to the county general fund.
Commissioners questioned the mechanics — whether the budget commission could adjust levies or reserves to offset losses — and several voiced concern that the state had shifted unresolved funding burdens to local government without providing commensurate reimbursement. Ralph and other commissioners said they expect further guidance from the state and that upcoming budget commission meetings will be public.
No vote was taken at the meeting on adopting any county resolution under House Bill 96.

