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.
March 2024
Dr. Howard Fleeter examines Ohio’s school funding trends from FY11-FY24. This article summarizes changes in Ohio K-12 public school foundation formula funding and Tangible Personal Property (TPP) replacement payments from FY11 through FY24. The analysis begins with fiscal year (FY) 11 to show state spending in more normal economic circumstances following the 2008-2009 great recession. It also shows that Ohio traditional school funding has not kept pace with inflation when TPP revenue loss and replacement are taken into consideration. This article is especially timely as the legislature is set to debate school funding and property tax law during the next budget cycle which will likely include recommendations from the Joint Committee on Property Tax Review and Reform.
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.
Dr. Howard Fleeter summarizes replacement levy utilization by school districts from 2014-2023. This article shows that of the 2,701 school levies that have been on the ballot in the past 10 years only 20 (0.74%) have been replacement levies. This article is especially timely in light of the legislative focus on tax relief and HB 344’s proposal to eliminate the replacement levy as an option from the toolbox for schools and other local governments in Ohio.
Dr. Howard Fleeter clarifies information published in a recent 10WBSN news article that erroneously confused state aid formula amounts with Ohio sports gaming revenue.