Overview

• The Senate voted 21–11 to bar emergency, substitute and replacement levies for issues introduced after Jan. 1, 2026, leaving November ballots unaffected.
• Gov. Mike DeWine’s Property Tax Working Group delivered 20 recommendations that include 100% carryover caps, closing an LLC conveyance loophole, clearer ballot language, senior tax deferrals and consideration of a circuit breaker or homestead expansion.
• The report backs emergency levies only for districts in fiscal distress or after an act of God, a narrower approach than the legislature’s broader eliminations.
• Republican leaders say the levy changes reduce voter confusion, while Democrats and education officials warn of operational risks for districts that rely on more than $1.3 billion annually from these levy types.
• House Speaker Matt Huffman said additional veto overrides are expected this month, and a citizen campaign continues to seek a 2026 ballot measure to abolish property taxes.