By 1808Delaware
Delaware County homeowners have grown used to daunting envelopes and uneasy moments at the kitchen table when tax bills arrive. After the 2023 sexennial reappraisal pushed property values sharply higher, many residents wondered how long their budgets could keep pace with a market they did not create. On Friday, County Auditor George Kaitsa outlined in a statement from his office how recently approved state reforms will change those bills, beginning with taxes due next year.
Kaitsa said county auditors across Ohio pressed lawmakers for changes after the last reappraisal showed what he called the uncontrolled forces of the real estate market. The General Assembly responded with a package that links future increases more closely to inflation rather than raw property value jumps. The goal, he said, is to protect homeowners while keeping schools financially whole.
Who will see a credit in 2026
The most immediate effect arrives with the 2025 tax year bills payable in 2026. Homeowners in the Big Walnut, Buckeye Valley, and Delaware City school districts will receive what the state is calling an inflation tax credit on the second half of those bills. The exact amount is not yet known. Kaitsa explained that the Ohio Department of Taxation will calculate the figure and send it to his office before bills are mailed.
Residents in the Olentangy, Dublin, and Westerville districts will not receive that credit because those districts were not at the so-called 20-mill floor during the 2023 reappraisal. Any increase Delaware County taxpayers notice on next year’s bills will come from levies approved by voters in 2025, not from the reappraisal itself.
Schools to be held harmless
One concern raised during the debate was whether limiting tax growth would drain money from classrooms. Kaitsa emphasized that school districts at the 20-mill floor will not lose operating revenue. The state plans to replace the dollars reduced by the inflation cap with money drawn from other sources, including revenue connected to the sales tax holiday.
Bigger shifts arrive in 2027
The more sweeping reforms take effect with the 2026 tax year bills payable in 2027. For districts at the 20-mill floor, taxes tied to the triennial update will be limited to the rate of inflation. The same cap will apply to inside, unvoted millage. Any amount above inflation will require voter approval through new levies. The ballot language around school funding will also change. Replacement levies, which many residents confused with simple renewals, will no longer be permitted. Kaitsa said the aim is to make the choices clearer for voters.
Credits change course
Another significant piece of the law reshapes two familiar reductions on tax bills. The nonbusiness credit will begin to shrink, falling to 7.5 percent for the 2026 tax year. At the same time, the owner-occupancy credit will rise from 2.5 percent to 5.7 percent. Agricultural land will continue to receive the nonbusiness credit, even as it disappears for other properties.
By the 2029 tax year, the transition will be complete. The owner-occupancy credit will climb to 15.38 percent, and the nonbusiness credit will be gone except for farmland. Kaitsa said the change is designed to focus relief more directly on people who live in their homes.
Looking Ahead
The definition of the 20-mill floor itself is expanding. Under the new rules, all school levies for current expenses will count toward that calculation. Emergency and substitute levies, previously excluded, will now be included. That shift means fewer districts will qualify as being at the floor, altering who receives inflation protection in the future.
Delaware County’s next full reappraisal has been moved to 2030 under a new statewide schedule. Property owners who believe their valuation is incorrect still have options. Kaitsa reminded residents that complaints to the Board of Revision must be postmarked by March 31, 2026. The form is available on the Auditor’s website.
For now, the changes promise a measure of predictability in a part of household budgets that has felt anything but stable. Whether the new system strikes the right balance between taxpayer relief and community needs will become clearer when those 2026 bills finally land in mailboxes across the county.
Image by Satheesh Sankaran from Pixabay
