Lorain County commissioners repeal county 'piggyback' homestead exemption after state relief

Lorain County commissioners voted June 30 to repeal a permissive county homestead "piggyback" exemption that they had approved on June 5. The measure, Res. 26-369, rescinds Res. 26-330 after passage of state legislation (HB 479) that reserves $350 million to provide one‑time property tax credits for homestead exemption recipients.

Commissioner Marty Gallagher, who moved to repeal, said the county relief was intended for homeowners who faced large tax increases and that the board should review such relief annually. "This relief was put in for the homeowners when they received the big increases in taxes," Gallagher said. Commissioner Jeff Riddell, who seconded the motion, said the legislature acted quickly and the state program is structured as a one‑year backfill for levy holders and school districts. "This is a lesson in government processes," Riddell said, arguing the state will distribute funds to eligible households and reimburse taxing districts.

Commissioner David J. Moore opposed the repeal, saying he would prefer larger, permanent relief for older homeowners but acknowledged the board's limited options after the state action. The final vote was Ayes: Gallagher, Riddell; Nays: Moore, and the resolution passed.

School district officials and residents urged commissioners during the public comment period to rescind the county exemption, saying it had reduced local school revenues. North Ridgeville Schools Superintendent Roxann Caserio told the board rescinding the county exemption would restore approximately $900,000 to that district; Elyria Schools Superintendent Ann Schloss said her district lost about $1 million. The board's resolution cites HB 479 and Ohio Revised Code provisions (319.304(B)) as the reason for repealing the county measure.