October 2024
Dr. Howard Fleeter examines Ohio’s property tax reappraisal statistics from 2003 to 2023, highlighting key trends in Ohio’s recent history. His findings reveal that the latest reappraisal increases are clear historical anomalies and should be recognized as such by policymakers considering changes to Ohio’s property tax system.
May 2024
Dr. Howard Fleeter provided expert testimony before the Joint Committee on Property Tax Review and Reform. His testimony centered on the HB 920 Tax Reduction Factors and how they have resulted in school districts needing to return to the ballot over and over, the shift in the property tax burden to residential and agricultural property owners, and the interaction between the school funding formula and property values.
February 2024
Dr. Howard Fleeter examines the extent to which Ohio’s property tax burden has changed since 1975. The analysis begins with property tax data for tax year (TY) 1975, the year prior to the adoption of HB 920, and continues at 8-year intervals in 1983, 1991, 1999, 2007, and 2015, as well as TY 2022 (the most recent year for which detailed property tax information by class of property is available). This article is especially timely with the historic property value increases Ohioans are experiencing and the legislative focus on tax relief.
December 2023
Dr. Howard Fleeter updated a 2009 OEPI article on HB 920, which provides a comprehensive overview of the tax reduction factors enacted in Ohio in 1976, commonly referred to as HB 920 for the legislation that established them. This is especially timely with the historic property value increases Ohioans are experiencing and the legislative focus on tax relief.
February 2023
Dr. Howard Fleeter provides a summary and analysis on House Bill 1, which would modify the law regarding property taxation and income tax rates.
September 2022
With more frequency, communities are being asked to consider the option of installing a solar power facility. This article and powerpoint provide a brief overview of how the property tax vs. payment-in-lieu-of-taxes (PILOT) options for a solar power installation project compare.
- Solar Power Installation Property Taxes vs PILOT Comparison
- Comparison of Property Tax Revenue vs Payment in Lieu of Taxes (PILOT) for Solar Energy Projects Powerpoint
August 2022
Dr. Howard Fleeter analyses changes to the Current Agricultural Use Value (CAUV) formula over time and the resulting impact these changes have had on residential taxpayers and Ohio school district finances.
Spring 2021
Dr. Fleeter reviews the potential of solar energy tax revenue streams and their financial impact on Ohio’s school districts.
OEPI analyzes the impact of the COVID19 pandemic on FY20 and FY21 GRF revenues. (Updated, 2021)
Winter 2020
OEPI analyzes the impact of the COVID-19 pandemic on FY20 and FY21 GRF revenues. (Updated, Winter 2020)
- The Impact of the COVID-19 Pandemic on Ohio FY20 & FY21 GRF Tax Revenues
- The Impact of the COVID-19 Pandemic on Ohio FY20 & FY21 GRF Tax Revenues (Original, Spring 2020)
Spring 2020
Dr. Howard Fleeter analyzes recent booms in Ohio’s natural gas pipeline industry and its impacts on Public Utility Tangible Personal Property Tax values. The updated article (Winter, 2020) outlines the active Rover and Nexus petitions for reassessment.
Dr. Howard Fleeter reviews state proposals to supplement school district losses in Public Utility Tangible Personal Property tax value from power plant closures, as passed in HB 164 (June 2020).
January 2017 – Updated September 2020
November 2016
- Dr. Howard Fleeter’s presentation on GRF Tax Revenues, Funding Formula Issues, CAUV, & 2015 School Levy Analysis
- Dr. Howard Fleeter’s Analysis of HB 398 and SB 246 — Proposal to modify Ohio’s CAUV calculations
2015