
By John Plecnik, an Associate Professor of Law at Cleveland State University and Lake County Commissioner
The time has come for Ohio to freeze, or at the very least cap, property tax values in between home sales, and enact a 100% property tax exemption for seniors.

As president of the Lake County Board of Commissioners, I lead the 11th largest county in Ohio by population.
Since the new property tax values from the sexennial revaluation were released, it feels like all 232,000 of my constituents have reached out to me for help. Families are fighting to survive. The rent is, as they say, “too damn high.” And seniors are being taxed out of their homes.
As a tax professor, I can tell you inflation and property taxes are the common denominator for all these problems. Needless to say, homeowners are directly impacted by higher property taxes, but tenants are hurt too. Landlords pass on the cost of property taxes to tenants in the form of higher rent.
In the wake of the highest inflation in 40 years, Ohio is no longer politely asking. Ohio is demanding property tax relief.
As a tax professor, I remind my students that every major tax system has two essential features: tax rate and tax base. The tax rate is the percentage we pay. The tax base is what we pay taxes on. In the world of property taxes, a patchwork of local governments set your tax rate through approving and passing property tax levies. Although this patchwork includes everything from public libraries to townships, the majority of your tax rate is attributable to your local public school district.
But your tax rate is only half the story.
The Ohio General Assembly sets the formula by which we calculate the tax base, which is better known as your home’s appraised value. Currently, this formula requires appraised values to rise with inflation, imposing a phantom tax for unrealized gains on every home and property owner. This phantom tax is fundamentally unfair to all Ohioans. However, it is a clear and present danger to seniors, disabled veterans and everyone else on a fixed income.
Ultimately, there are only two ways to legislate property tax relief.
Locally, your school board members have the power to lower your tax rate. Statewide, your state representatives and senators have the power to freeze, cap, lower, circuit break or even exempt your tax base. Yes, you heard it here first. The two most powerful public offices in the state of Ohio with respect to property taxes are school board and state legislator.
Unfortunately, most school boards have declined to take any action whatsoever with respect to their ballooning property tax collections.
In contrast, I give credit to the Ohio General Assembly for voting to form the Joint Committee on Property Tax Review and Reform as part of the state operating budget last year. Since then, over a dozen bills on property tax reform were proposed. However, to date, no meaningful reforms have passed.
I am writing now with the sincere hope the Ohio General Assembly will take action before property taxes are due next year. In particular, on behalf of my neighbors in Lake County and all of Ohio, I am asking our state representatives and senators to freeze property tax values in between home sales, or in the alternative, adopt a cap on those values, such as Florida’s “Save our Homes” law.
I am also asking for real compassion for our seniors on fixed incomes. Please find it in your hearts to grant them a 100% exemption from property taxes on their principal residence. After faithfully paying their taxes for 65 years, every senior has already paid their fair share and then some.