Ohio Property Taxes: Governance & Decision-Making
A guided sequence explaining who values property, who proposes and approves levies, what happens after a levy passes, and how statewide property-tax changes can occur.
Explore This Learning Path
Move through these visuals in sequence to build your understanding of the issue.
How to Use This Learning Path
Move through the visuals in order for the clearest introduction, or open any step that interests you. Each visual includes its explanation, sources, and related context.
Identify the roles
Start by separating the auditor, taxing authority, voters, treasurer and state-law roles.
Separate the powers
See which decisions belong to which actors.
Follow a passed levy
Follow a voter-approved levy into the tax system.
Understand expiration and renewal
Distinguish levy expiration from renewal under current 2026 law.
Trace statewide abolition authority
See how a constitutional abolition proposal could reach Ohio voters.
Put the whole chain together
Connect proposal, ballot, valuation, billing and collection.
Continue Exploring
Return to the broader issue or browse the complete OCG Visual Library.