FOR IMMEDIATE RELEASE
January 16, 2026
George Kaitsa, Delaware County Auditor

As county auditors, we have been advocating for property tax reform since the 2023 major (sexennial) reappraisal, when property values saw significant increases due to the uncontrolled factors affecting the real estate market.  As a county auditor, I am grateful that the Ohio Legislature listened to our proposals and adopted them.  For school districts at the 20-mill floor, the proposals will limit future tax increases to the rate of inflation.  The increase in the inside (unvoted) millage will also be limited to the rate of inflation.

Here are implications for Delaware County.   For tax year 2025 tax bills payable in 2026:

  • Taxpayers owning property in the Big Walnut, Buckeye Valley, and Delaware City school districts will receive an “inflation tax credit” on their second half tax bill.  The dollar amount of the credit has not been determined at this point.  The amount of the credit will be calculated by the Ohio Department of Taxation and provided to our office before the second half tax bills are prepared for mailing.
  • Taxpayers owning property in the Olentangy, Dublin, and Westerville school districts will not receive the credit because those school districts were not at the 20-mill floor during the reappraisal in 2023.
  • Any increases in the 2025 tax bills are the result of levies passed by the voters in 2025.
  • Additional property tax reform will take effect in calendar year 2027 for the 2026 tax bills payable in 2027.
  • The school districts at the 20-mill floor will not lose any revenue for school operations because the revenue lost due to the “inflation cap credit” will be backfilled by the state from other revenues available at the state level from the sales tax holiday.

For tax year 2026 tax bills payable in 2027:

  • For any school districts at the 20-mill floor, property taxes will not increase by more than the rate of inflation as a result of the 2026 triennial update in Delaware County. The adjustment will be limited to the rate of inflation rather than the increases in property values resulting from a reappraisal.  This adjustment applies to the inside (unvoted) millage as well as the adjustment for any school districts at the 20-mill floor.
  • Any increases in property taxes above the rate of inflation will be the result of levies passed by the voters in 2026.  Voted levies will continue to be lowered by the tax reduction factor to offset the increases in property values resulting from a reappraisal.
  • Replacement levies will no longer be allowed to be placed on the ballot to eliminate the confusion with renewal levies.
  • The nonbusiness credit will begin to be phased out and the owner-occupancy credit will be increased.  For tax year 2026 tax bills, the nonbusiness credit will be reduced to 7.5% and the owner-occupancy credit will be increased to 5.7% from the current 2.5%. 
  • Land used for agriculture will continue to receive the nonbusiness credit.
  • The complete phase-out of the nonbusiness credit will occur with the tax bills for tax year 2029 when the owner-occupancy credit increases to 15.38% and the nonbusiness credit is eliminated except for agricultural land. 
  • There will be fewer school districts at the 20-mill floor because all school levies for current expenses (operations) will be included in the 20-mill floor calculation.  In the past, emergency levies and substitute levies were not included in the calculation of the 20-mill floor.

The next sexennial reappraisal for Delaware County will be moved to 2030 from 2029 based on the new schedule adopted by the Department of Taxation.  Property owners may file a property valuation complaint with the Board of Revision if they feel that an adjustment to the value is warranted.  The complaints must be postmarked no later than March 31, 2026, to be eligible for a hearing. The complaint form (DTE 1) is available from the Auditor’s website:

https://auditor.co.delaware.oh.us/wp-content/uploads/sites/23/2023/01/dte-dte1.pdf