Ohio property tax changes to roll out in phases

Ohio’s new property tax laws are expected to deliver savings over time, with some changes showing up in 2026 and others beginning with bills mailed in 2027 and beyond. Gov. Mike DeWine signed five measures Dec. 19, 2025 according to the Carroll County Auditor's Office

House Bill 186 changes how the school district 20-mill floor is calculated by limiting how fast school taxes can rise. Future increases will be capped at the rate of inflation rather than tracking the full rise in property values. The bill also includes a one-time adjustment that will be reflected on second-half tax billing.

HB 186 also shifts tax credits toward owner-occupied homes over several years beginning with tax bills mailed in 2027 for tax year 2026. The owner-occupied credit is scheduled to rise to 5.70% for tax year 2026, 8.92% for tax year 2027, 12.15% for tax year 2028 and 15.38% for tax year 2029.

House Bill 335 limits growth in inside millage, or taxes local governments can collect without voter approval, by tying future increases to inflation. The change applies to tax year 2026, meaning it will appear on bills mailed in 2027.

House Bill 129 expands which school levies count toward the 20-mill floor, a change intended to push districts off the floor. Brown Local School District residents may see changes from HB 129. Carrollton Exempted Village School District is not expected to be affected.

House Bill 309 gives county budget commissions more authority to reduce certain property tax rates if collections exceed needs. House Bill 124 gives county auditors greater control over property valuations.

Locally, the Carroll County Board of Commissioners voted to double the owner occupancy credit for tax year 2025, payable in 2026. The increased credit will appear on tax bills under “Current Taxes – Owner Occupancy.”

The Carroll County Board of Developmental Disabilities reduced millage on its 2009 levy by 0.5 mills. The reduction applies countywide and equals about $17.50 in savings per $100,000 of assessed value.

Several levies were reduced for tax year 2025, including Brown Local School District emergency levies, a Sandy Valley Local Schools emergency levy, a Southern Local School District permanent improvement levy, Minerva Local School District bond and emergency levies, and Monroe Township fire and EMS levies. Of levies approved for 2026, only the Sandy Valley Joint Fire District replacement levy for fire and EMS at 3 mills will increase property taxes.

For property valuation questions, contact the Carroll County Auditor’s Office at 330-627-2250. For tax bill questions such as a missing bill or address change, contact the Carroll County Treasurer at 330-627-4221.