As I embark on my 21st year as an Ohio school superintendent, having served both rural and large suburban districts, I’ve had the privilege of witnessing firsthand the intricate relationship between state property tax laws and the vitality of our local communities. Currently leading the Dublin City School District, Ohio’s 9th largest, and honored to serve on Governor DeWine’s Property Tax Study Group, I’ve dedicated my career to understanding the complex mechanisms that underpin public services in our great state.

Ohio’s tax structure is, without question, a testament to its historical evolution and the varied needs of its diverse populace. It is a system characterized by a delicate interdependence of property tax, income tax, and sales tax, each playing a critical role in funding the services upon which our citizens depend daily. This complexity, while often a source of public frustration, is also a reflection of the myriad demands placed upon local and state governments.

One of the most significant pillars of this structure, particularly for public education, is the property tax. In Ohio, public schools are largely dependent on property tax as a primary revenue source. This dependency is especially pronounced in suburban districts like Dublin, where over 80% of our funding is provided through local property taxes. While the exact percentages may differ from district to district – rural areas often see a larger share from the state foundation formula – the fundamental truth remains: the health of our local property tax base directly correlates to the quality of education we can provide.

This reliance on local property taxes for school funding often leads to significant disparities. Districts with strong commercial and residential property values are able to generate substantial local revenue, while those with a less robust tax base struggle to provide comparable resources, even with state support. This reality underscores the perpetual challenge of achieving equitable funding across Ohio’s diverse school landscape.

Beyond schools, property taxes contribute to the funding of essential local services such as fire, police, EMS, libraries, and developmental disability services. Income taxes, both state and municipal, contribute significantly to state general funds, supporting a wide array of state-level initiatives, while sales taxes bolster both state and local coffers, contributing to infrastructure, public safety, and other vital services. The interconnectedness of these revenue streams means that a shift or reduction in one can have ripple effects across the entire system, impacting the very services our citizens rely upon.

As a member of Governor DeWine’s Property Tax Study Group, I recognize the immense responsibility before us. We all understand the frustration associated with rising property taxes in Ohio, particularly in periods of rapid property valuation increases. Homeowners, especially those on fixed incomes, feel the direct impact of these increases, and their concerns are valid and deeply felt.

Our work is critical. It demands a comprehensive and nuanced understanding of Ohio’s fiscal architecture. We must endeavor to find solutions that genuinely provide property tax relief without undermining the financial stability of our local governments and, crucially, our public schools. Any proposed changes must be carefully analyzed for their potential impact on the entire ecosystem of public services.

Striking a balance between affordability for taxpayers and sufficient revenue for essential services is no small feat. It requires collaboration, innovative thinking, and a commitment to ensuring a fair tax system that continues to provide the necessary revenue for the services Ohioans need and depend on to keep our state strong and prosperous. The future of our communities, and the opportunities we provide for the next generation, depend on our ability to navigate this complex landscape with wisdom and foresight.