State lawmakers are the only ones who can fix property tax problems | Opinion

Remember the shepherd boy who cried "wolf" one night when he was feeling lonely so other shepherds would come to his aid? There was no wolf. He did it again and the other shepherds came. Still, no wolf. The third time there really was a wolf, but when the shepherd cried out for help, nobody came.

I remember that when I see criticisms of Ohio’s property tax process. After administering Hamilton County’s property reappraisals for over three decades, I understand the frustration of the property owner who sees his or her tax bill increase. Often that frustration expresses itself in misinformation, playing politics and conspiracy theories which accomplish nothing. Like the shepherd boy, the critics lose credibility by making false charges and not knowing the facts.

First, the county auditor has to follow state law in setting values. The state tax commissioner reviews all reappraisals and makes auditors change values if they don’t match up with community sales ratios. No county auditor, past, present or future can change the process.

In 2022, the State Board of Tax Appeals turned down an appeal by then-Butler County Auditor Roger Reynolds and made him increase values in Fairfield and West Chester townships and the cities of Fairfield and Hamilton.

Second, there is politics. "Democrats are raising your taxes," said the Ohio Republican Party chairman on social media, attacking the Hamilton County reappraisal. Those charges collapsed faster than President Joe Biden’s poll numbers when it was pointed out that all-Republican Butler and Clermont counties' values (and taxes) increased even more than Hamilton County.

In 2007, Gov. Ted Strickland, a Democrat, removed the income test for the senior citizen Homestead Exemption. Hamilton County went from about 8,500 to over 47,000 properties receiving this property tax reduction. While those eligible were grandfathered in, Gov. John Kasich, a Republican, reinstituted the income test, severely restricting the people who now qualify for this reduction.

Kasich and the Ohio Legislature also slashed the Local Government Fund in 2011, putting more of the burden of funding local services on local taxes. They also removed the 10% and 2.5% rollbacks on newly voted tax levies. Those rollbacks were promised as a part of Ohio’s income tax in the 1970s and 1980s.

Speaking of promises, when voters passed the stadium sales tax in 1996, voters were told 30% would go toward lowering property taxes. Both Republican and Democratic County Commissions reduced that amount considerably over the years breaking that promise.

Third, property owners hurt their cause with misinformation. In 1996, ours was one of the first large counties to put property information on the internet, making it available to everyone 24/7. I started this website in the interests of transparency and providing accurate information to the public.

Some critics cherry-pick properties that seem to be inaccurately valued. For example, they questioned the former auditor’s home being assessed at $200,000 less than the sale price. The purchase was made after the books were closed on data gathering for the reappraisal. The office did not have the future sale price when they were setting values.

Others say a county auditor can use "a different way" of setting values. That is a lie. There is no "different way" and will not be until the Ohio Legislature creates it. Local governments and schools will get the money voters approved. Reducing taxes for some will raise taxes for everyone else.

One solution is to restore state funding to reduce the dependence on property taxes. Another is to remove the "20 mill Floor" for schools, the "charter millage" for cities and the "emergency" levy exceptions to the mandated rollbacks of voted levies. The law (House Bill 920) says most voted levies cannot raise any more than voters approved. Increased values are not supposed to significantly raise taxes.

They do because of the above-noted special interest exceptions by the Ohio Legislature. Those exceptions create big windfalls for the taxing entities and the higher taxes for property owners.

Instead of crying "wolf," well-meaning citizens should demand action from their state senators and representatives. And that’s the only way the property tax problems can be corrected.

Dusty Rhodes is the former Hamilton County auditor, serving from 1991-2023.