Who Can Levy Property Taxes in Ohio?

Ohio local governments do not all have the same taxing powers, which matters if property-tax revenue is reduced or eliminated.

What This Graphic Shows

Ohio's taxing map begins with a legal distinction. Municipalities have constitutional home-rule authority; counties, townships and school districts generally exercise taxing powers granted by statute.

OCG WP009 found municipalities have a broad local income-tax tool, school districts may use a voter-approved school-district income tax, and counties may levy permissive sales-and-use taxes within statutory limits.

Townships have the narrowest independent toolkit. Removing property tax does not automatically give every affected government authority to levy a different tax.