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Joint Committee on Property Taxation Review and Reform

Updated: May 16

Created in the state's operating budget, the Joint Committee on Property Taxation Review and Reform is tasked with reviewing Ohio's property tax system and making recommendations regarding property tax to the General Assembly. This page will serve as a landing spot for materials shared with the committee so CCAO members can easily access them. Materials will be sorted by hearing date and by organization, with meetings being shown from most recent to least recent. The exception is that the May 1st hearing, when CCAO testified, is listed first.

May 1, 2024


County Commissioners Association of Ohio (CCAO)

Shelby County Commissioner Tony Bornhorst Testimony

Logan County Commissioner Mike Yoder Testimony

Union County Commissioner David Burke Testimony

Senior Policy Analyst Jon Honeck Testimony


Ohio Township Association (OTA)

OTA Testimony

OTA Research Report

OTA Funding Terms


Ohio Mayors' Alliance (OMA)

OMA Testimony


Ohio Municipal League (OML)

OML Testimony

May 8, 2024


Open Testimony

Butler County Commissioner Don Dixon

Ohio Farm Bureau Trustee (and Darke County Commissioner) Matt Aultman

Randy Drewyor, Perrysburg EVSD

Howard Fleeter, Ohio Education Policy Institute

Stacy Purcell, Legal Aid Society of Southwest Ohio

Kristen Baker, LISC Greater Cincinnati

Edward Stockhausen, Cleveland Neighborhood Progress

Dorothy Bush, Beekman Corridor Coalition

Paul Garrison, Beekman Corridor Coalition

Robert Baillie, Private Individual

Michael Huth, Private Individual

John Gray, Private Individual

David Johnson, Private Individual

April 24, 2024


Ohio Association of School Business Officers (OASBO)

OASBO Testimony

OASBO White Paper

Mt. Healthy CSD Financial Report

Mike Sobul Presentation

February 28, 2024


Zaino Hall & Farrin LLC

Zaino Hall & Farrin LLC Testimony


National Conference of State Legislatures

NCLS Presentation, State Property Taxation


Council on State Taxation (COST)

COST Testimony

COST International Property Tax Scorecard

February 7, 2024


Ohio Economic Competitiveness Study

Ohio Farm Bureau

Ohio Farm Bureau Testimony

CAUV Explanation, Ohio Department of Taxation

Farm Bureau CAUV Handout


Ohio Chamber of Commerce

Ohio Chamber of Commerce Testimony


Ohio Business Roundtable

Ohio Business Roundtable Testimony


National Federation of Independent Business

National Federation of Independent Business Testimony

January 24, 2024


County Auditors Association of Ohio (CAAO)

CAAO Footnote 1

CAAO Presentation, Joint Committee

CAAO Footnote 3 And 4 (Tax Tables)

CAAO Footnote 5 (CAUV Formula Factors)


Ohio Board of Tax Appeals (BTA)

BTA Testimony, Joint Committee

BTA Pro Se Representation Guide

January 10, 2024


Legislative Service Commission (LSC)

LSC Property Tax Presentation, Joint Committee

LSC Appendix A (Glossary)

LSC Appendix B (Voted Levy Types)

LSC Appendix C (Reductions and Exemptions)

LSC Presentation on HB 920 (Reduction Factors)

LSC Members Brief: Triennial Updates


Department of Taxation (ODT)

ODT Testimony, Joint Committee

Reynolds V. McClain, BTA Case No. 2022-120

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