ATHENS, Ohio — County auditors from around the state met on Thursday, March 27, at the Athens Community Center to educate local property owners about Ohio’s historically high property taxes — and cover possible solutions.
According to Athens County Auditor Jill Davidson, the County Auditors Association of Ohio hoped the briefing would give local homeowners “a better understanding of how property taxes work, why they’ve changed and what we can do together to make the system more fair, transparent and sustainable for all Ohioans.”
“In recent years, Ohioans have experienced substantial increases in property valuations, which in turn have impacted tax bills,” said Davidson.
Athens County has a median effective property tax rate of 1.77%, more than 73% higher than the national median rate of 1.02%.
The Ohio Revised Code requires county auditors to reappraise properties every six years; if the auditor thinks a property or properties were over or undervalued, they can reassess three years after the last countywide reappraisal.
Davidson called for a triennial reassessment of Athens in 2023 which saw a “13.65% increase in assessed value, with residential and agricultural property values increasing by more than 20% — far exceeding the growth of other property classes.”
Davidson’s website provides a search tool with many helpful links for Athens County property owners.
The event was held in Athens because “Southeast Ohio residents are feeling that impact more acutely than ever,” she said.
“Many of our communities are still recovering economically, and it’s essential that they understand how the real property tax process works and some recommended options that the CAAO has championed for relief. We wanted to ensure that the public had access to information and that state officials could hear directly from the people most affected.”
At the March 27 meeting, members of the CAAO described existing programs to reduce property taxes and the association’s suggestions for improvements.
Expanding the Homestead Exemption Program
At the briefing, Jackson County Auditor Tiffany Ridgeway explained that the Homestead Exemption Program “allows senior citizens at least 65 years of age, or homeowners who are ultimately and totally disabled, to receive a credit on their real estate tax bill. In addition to the age and disability requirement, the homeowner must own and occupy their home as of Jan. 1, and they must also meet an income test.”
As of 2025, those eligible for the credit must have an income less than $40,000. The program currently exempts $28,000 of a property’s market value from being taxed.
Ridgeway’s presentation also noted that “disabled veterans who have a 100% disability rating or are compensated at 100% disability, qualify for a $56,000 market value exemption without an income guideline or age requirement.” The state reimburses any loss of revenue for the local taxing entities.
In regards to the program’s improvement, the county auditors association recommends both the maximum income test and the exemption value be raised to allow more homeowners to utilize the program.
Eliminating the Non-Business Credit and increasing the Owner Occupancy Credit
Credits fall under the category of “real estate property tax rollback exemptions,” which are a form of property tax relief.
Every property owner receives the 10% Non-Business Credit, even if the property is clearly used for business operations such as residential rental properties, according to Davidson. The Owner Occupancy Credit provides a 2.5% credit to properties that are both owned and occupied as an individual’s primary residence.
The county auditors association would like to eliminate the Non-Business Credit and base the Owner Occupancy Credit on a fixed dollar amount that is adjusted annually by an inflation index. Combining these into one credit would provide more sustainable relief to homeowners and remove credits for properties used in business operations, the auditors association believes. Therefore, properties used solely for a profit would not be eligible for the credits.
Another option the association proposes would increase the Owner Occupancy Credit from 2.5% to 5% and increase the rollback of the Non-Business Credit from 10% to 12.5%. These changes would result in a 2% reduction on every owner-occupied tax bill, according to the association.
Imposing an inflation index on certain school levies
Property taxes are assessed in mills, with 1 mill equal to $1 per $1,000 of assessed value (which is 35% of the property’s appraised value. However, House Bill 920 prevents property tax revenue from increasing with inflation; the county auditor adjusts the actual millage levied to an effective rate that keeps the amount of money raised steady.
By law, public school districts must be supported by at least 20 mills of taxes. If the effective tax rate would drop a school district below the 20-mill floor, the tax rate can’t be reduced. When property values were reappraised in 2023, the association says, “many of the school districts operating at the floor received revenue increases in excess of 20%.”
The auditors association proposes eliminating the 20-mill floor and instead using an inflation index to control school revenue growth between reappraisals.
“The auditors’ proposal is to limit the increase in revenue to that of the rate of inflation that occurs between valuation cycles,” explained Lawrence County Auditor Chris Kline. When tax bills are calculated, property owners would receive a “school credit (not repaid by the state, but actually given up by the schools) on the tax bills that is the measure of the difference between the rate of inflation and the rate of value increase.”
Other association-proposed methods of relief for low- to moderate-income homeowners include tax deferrals, income tax credits, and abatements based on a long-term inability to pay taxes.
“As property values increase, homeowners—especially in rural and Appalachian counties—are being stretched to the limit,” Davidson said. “We need meaningful property tax relief that preserves critical funding for schools, public safety and essential local services. Placing the burden of providing property tax relief on local governments is not the answer.”
Auditors encouraged community members to talk to their legislators and hold them accountable, especially on the local level.
“We are one voice of county elected officials, and we’re not the loudest. If they are only hearing from us, and they’re hearing something contradictory from other associations, our voice gets muffled,” Davidson said. “These forums are for you to advocate to your legislators about your issues and your specific examples, so that they can hear from people, not just lobbyists.”
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