Fall Conference Agenda

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Message from EMAO Nomination Committee Chair

Dear EMAO Members,

If you are interested in running for one of the following positions for 2026, please notify me by October 31, 2025:

• Vice President – one-year term
• Secretary – two-year term
• Treasurer – one-year term (to complete Director Cander’s unexpired term due to her retirement)

Thank you for your continued service and commitment to EMAO.

Sincerely,
Tom Smoot tsmoot@summitoh.net
EMAO Past President
Nominations Committee Chair 

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Property Tax Update

Local officials and legislative veterans asked by Gov. Mike DeWine to recommend property tax reforms voted Tuesday to approve a report including 20 proposals, some of which modify or refine vetoed budget provisions that gave rise to effort.

Tuesday marked the final, virtual meeting of the working group convened by DeWine after his line-item veto of property tax provisions in HB96 (Stewart). Click the link below for the full report:

Property Tax Working Group Recommendations Report

The recommendations are as follows:

1. Refine the process and definitions for county budget commission powers to reduce levy rates, including a waiting period of five years after initial levy approval or two years after renewal approval for commissions to reduce rates when collections are excessive. The General Assembly addressed budget commission powers in HB96, but DeWine vetoed that language.
2. Limit carryover balances for taxing jurisdictions to 100 percent of prior year spending, versus the 40 percent cap passed in HB96 but vetoed by DeWine.
3. Eliminate future use of substitute levies and rename all current substitute and emergency levies to fixed-sum levies, with future renewal of fixed-sum levies applying to the 20-mill floor
4. Allow county commissioners to review and potentially reject levies proposed by non-elected countywide entities.
5. Close the “LLC loophole” that allows the avoidance of conveyance fees and property tax reassessments based on sales via transfer of shares in a property owned by an LLC, rather than sale of the property itself.
6. Support HB186 (Hoops-D. Thomas) as amended by the House Ways and Means Committee in June. The legislation proposes an inflation cap for school districts on the 20-mill floor, although it was amended again last week to include some retroactivity language, sparking concern from school districts. 
7. Support a modified version of HB156 (T. Hall-Isaacsohn), which would provide a property tax credit for senior and disabled homeowners with limited incomes.
8. Implement levy ballot language reforms that promote transparency
9. Restrict emergency levies to entities under fiscal caution, watch or emergency and impose a time limit on their use
10. Authorize levy boards to retain interest earned on their levies, while giving county commissioners power to recover the indirect costs of the county in providing services to the boards.
11. Improve the penalty and interest processes for delinquent property taxes for qualifying homeowners.
12. Implement a tax deferral program for senior or disabled homeowners who’ve lived in a residence at least 10 years and meet the income threshold for the homestead exemption.
13. Undertake regular review and evaluation of property tax exemptions and their efficacy
14. Rebalance the number of counties in each of three groups for sexennial and triennial valuation changes.
15. Support HB154 (D. Thomas-Glassburn), which would allow school districts to disapprove designation of a Community Reinvestment Area that would affect them.
16. Support a modified version of SB42 (Reynolds-Craig), which would allow local governments to create residential stability zones.
17. Encourage the governor to form another working group to look at efficiency across local government in light of Ohio’s plethora of local taxing jurisdictions
18. Greater consideration of the role that housing supply plays in driving up property valuations, which has contributed to the property tax crisis.
19. Swift implementation of budget provisions by the Ohio Department of Taxation to crack down on abuse of owner-occupied credits and homestead exemptions by those claiming them for more than one allowable residence.
20. Consideration of expanded homestead exemptions or a property tax circuit breaker policy

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2025 EMAO Winter Conference and Vendor Show

December 4-5, 2025

Registration is now open for the 2025 EMAO Winter Conference and Vendor Show, which will be held at the newly renovated Salt Fork Lodge and Conference Center.  The EMAO Education Committee is working on the agenda for the two day conference, but for those that want to register in advance please use the link below.  

Registration will include all of the following:

Thursday: Lunch, Vendor Reception, Dinner and an Overnight Room

Friday: Breakfast and Lunch

If you need an overnight room for Wednesday, there is an option to add this to your registration form.

EMAO Winter Conference Registration

If you know of any vendors that would be interested in joining us this year, please feel free to to forward the EMAO Vendor Registration Materials.  This year's vendors will be given 5 minutes to make a presentation at conference to all of the attendees.

Vendor Registration Form