School Boards and County Departments Voice Concerns at First
Property Tax Abolishment Response Taskforce Meeting
Property Tax Abolishment Response Taskforce (PART) Meeting - December 1, 2025
Meeting Details: The first meeting of PART (Property Tax Abolishment Response Taskforce) was held on Monday, December 1, 2025 at 1:00 pm at the Geauga County Office Building, 12611 Ravenwood Drive, Room B303, Chardon, OH. To attend PART meetings virtually via MS Teams, email an invitation request to Pam McMahan at PMcMahan@geauga.oh.gov. No video of the meeting is available. An agenda was available at the meeting and this report will refer to this Agenda.
Public Comment Policy: This was not a public meeting and there was no public comment, although the members of the Taskforce did offer comments at various times during the meeting, and other individuals who were present did offer comments when asked to do so (including this observer).
Attendance: Present as members of the Taskforce were those who were invited by the two main conveners of the Taskforce, County Commissioner Carolyn Brakey and County Auditor Chuck Walder. Those who were invited to be on the Taskforce were seated at a table, while other interested people from school boards, townships and other entities were seated to the side. No microphones were used, and sometimes it was difficult to hear what people were saying. At the start of the meeting, Auditor Walder said that they had invited a representative cross section of those entities which would be impacted if property taxes were abolished. The following departments and agencies were at the table, indicating they were part of the Taskforce:
Auditor Chardles Walter; Commissioners Carolyn Brakey and Jim Dvorak; County Fiscal Manager Adrian Gorton; Prosecutor James Flaiz; Treasurer Chris Hitchcock; Director of Environmental Health Dan Lark and Finance Director Katie Taylor, Geauga Public Health; Superintendent Dr. Nancy Benincasa and Treasurer Karen Pavlat, West Geauga Board of Education; Michele Pemberton, Director, Geauga Veterans Services; Geauga County Engineer Andrew Haupt, PE, PS; Don Rice, Superintendent, Board of Developmental Disabilities; Jessica Boalt, Director, Office on Aging; Craig Swenson, Executive Director, Job and Family Services; Sheriff Scott Hildenbrand; Kristina O’Brien, Bainbridge Township Trustee; Dan Matsko, Auburn Township Fiscal Officer; Kris Carroll, Director, Geauga County Public Library; Chardon City Manager Ben Young; Christine Lakomiak, Director, Geauga Mental Health and Recovery Services (and other unidentified staff members); Brandon Reed, Deputy Director Emergency Management Agency
Others in Attendance: Frank Antenucci Chief Deputy Administrator ADP; Sarah Perry, GIS (Auditor’s Office); Representatives from other educational institutions and School Boards, including Educational Service Center of the Western Reserve, Auburn Career Center, Cardinal Schools, West Geauga Schools and Chardon Schools; Natalie Ray, Auditor’s Office; other employees from the following offices: Auditor, ADP, Commissioners, and Treasurer; Allison Wilson, Geauga Maple Leaf reporter; other township representatives; other members of the public and this LWVGeauga Observer.
Opening Remarks
Mr. Walder and Ms. Brakey addressed the purpose of the Taskforce, its framework and why this matters to taxpayers and those assembled. Mr. Walder said that this was in response to the 2026 ballot initiative to eliminate property taxes. He said that “every office is going to be affected, whether or not they rely on property taxes.”
Mrs. Brakey said that it was better to be proactive rather than reactive and also to develop a playbook of what key actions can be taken. She said she also hoped that ways to reduce the tax burden through cost savings might be found.
Mr. Walder said that, of the five Geauga school districts, one was asked to be on the Taskforce, with the expectation that representatives from each district would also all meet independently. He said that a small township (Auburn) and a large township (Bainbridge) were chosen for the Taskforce. Mr. Walder explained that the role of the Taskforce would be to educate the public “and ourselves” to “think logically: ‘What are the options?’”
Mr. Flaiz addressed potential legal implications if property taxes were abolished. He said that, other than inside millage and the 20 mill floor, all property taxes are voted on by the residents, indicating that those are services that residents want. Reviewer Note: In general, inside millage is capped at 10% of a property’s assessed value (10 mills) and is not voted upon by taxpayers; outside millage refers to property taxes approved by voters, such as levies. The 20 mill floor provides a guaranteed minimum level of funding for school districts. More detailed information on both inside millage and the 20 mill floor is available in the LWV Geauga Observer Report on the July 9, 2025 Geauga County Township Association Quarterly Business Meeting. There would be legal implications to ending those services that rely on property taxes and levies. He also said that the following apply:
-
Ohio has a constitutional mandate to provide free public education and that the State of Ohio was founded on a strong educational system.
-
There is a US Court case decision (not specified) stating that “if there is a (publicly made) contract, you can’t get rid of the contractual obligation by legislation.” He noted that Kenston has two bond issues that would still have to be collected. Additionally, union contracts are obligations, and to fulfill them counties and school boards rely on property taxes.
-
All these entities which would be impacted by property tax abolishment have statutory duties. He stated that he, as Prosecutor, has the duty to represent all townships. He mentioned that trustees and fiscal officers have to be paid, roads have to be paved and plowed, and it is expected that fire departments can put out fires. He noted that townships are almost entirely dependent on property taxes.
General Discussion - Each group represented on the Taskforce was asked to introduce themselves and indicate why this discussion was important to their organization/department. The following comments were made:
-
Geauga Veterans Services staff said they are funded by inside millage. They get ½ mill to which they are entitled to by statute; Mr. Walder estimated this to equate to about $400,000. This provides 70-80% of their funding.
-
Geauga Public Health - Mr. Lark said that Geauga Public Health is funded 75% by property taxes in the form of a levy.
-
West Geauga Schools - Superintendent Benincasa said they are funded about 75% from property taxes.
-
County Engineer - Mr. Haupt said that they receive $2.5 million in funding from property taxes for roads and bridges.
-
Office on Aging - Director Boalt said that they do get federal and state grants, but they also receive property tax revenue.
-
Job and Family Services - Executive Director Craig Swenson said that they are funded 40% by levies.
-
Adrian Gorton, Finance Director for the County Commissioners, said that, if property taxes are eliminated, it is not just the county that would concern him, but also all the other services now provided by other entities that would still need to be available to residents. He said that he looked at a poll from a few months ago which stated that 61% favor the elimination of property taxes, which he said meant education was needed for the county and the state. They are looking at how to categorize solutions. In response to Mr. Flaiz, he said that sales tax revenue is almost 50% of the county’s income and provides 20% of the inside millage funding for the county’s General Fund.
-
Auditor’s Office - Mr. Walder said his office was funded a small amount by fees associated with property taxes, which fund all real estate activities. His real estate staff would be non-funded if property taxes are eliminated, but the law now requires an appraisal periodically. He also said that any bond issue is based on property values. He noted that his office’s GIS work, which is used widely, is funded by property taxes.
-
Prosecutor’s Office - Mr. Flaiz said that they are funded through the County’s General Fund. He said he would have to shed some duties (like representing townships), noting that his office doing this work currently saves an incredible amount of money for townships.
-
Sheriff Hildenbrand said that he has statutory duties, such as providing security for all the courts. This is funded primarily by the General Fund. Generally, he said, for almost any county in the State, the Sheriff’s department is the largest user of the county’s General Fund. He said they do get grants. Mr. Flaiz asked what would happen if the townships couldn't afford a police department. Sheriff Hildenbrand said that the Sheriff would have to provide those police services by statute.
-
Bainbridge Township - Trustee Kristina O’Brien said that this is very important to discuss. She said that, if a levy is voted down, then they reconfigure and go back. Mr. Walder asked if Bainbridge would consider becoming a city so that they could income tax revenue in the event that property taxes are abolished. Mr. Flaiz said that becoming a city would also create more obligations such as paying for more roads. Mr. Walder added that income tax depends on where the residents work. Ms. O’Brien indicated that she didn’t favor the route of becoming designated as a city.
-
Auburn Township - Fiscal Officer Dan Matsko said that 100% of the funding for their fire department comes from a levy, as does 90-95% of the funding for roads and bridges. He said they receive some small fees as revenue as well, such as permit fees and rental fees.
-
Geauga County Public Library - Director Kris Carroll said that two-thirds of the library’s revenue is from property taxes and the rest is from the state. Observer Note: This was stated in broad terms, not detailing any other smaller contributions. Ms. Carroll also said that this year the amount from the State was cut, so that amount is going down. Without property taxes, Ms. Carroll said that they would have to reduce the number of library locations to one or two and cut staff.
-
City of Chardon - Mr. Young (City Manager) said that the city’s fire department and police are funded by property tax levies, but he said that because it is a municipal corporation they have more tools. They are allowed to charge special fees for services. They would also be looking at adjacent townships as impacts would occur to Chardon if those areas lose services.
-
Mental Health and Recovery Services - Director Lakomiak said they receive 52% of their funding from property tax proceeds. She said that they are a mandated entity with required services. She said that some other counties get more medicaid dollars, but Geauga has the fourth-lowest number of medicaid recipients in the State. She also said that they are mandated to give a 340-day notice if a contract is not going to be renewed. She said that most of their services are provided through service providers who have a contract.
-
Treasurer Hitchcock said that he has 600 people paying their property taxes on a five year payment plan, and those taxes would still have to be collected. He also said that Geauga County has an unbelievably great credit rating and that this credit rating would change if property tax income goes away. He said that more education is needed for the public to understand all that is funded through property taxes.
-
Emergency Management Agency - Deputy Director Brandon Reed said that they have a small budget, with the majority of their funds coming from the Perry Nuclear Plant and federal and state grants. He also mentioned that he will become a trustee at Parkman in January and is interested in the conversation.
Master Document - Mr. Walder said he put together an overview statement which outlines what amount/percentage of money each type of entity currently receives and possible impacts if property taxes are eliminated. He asked for comments to be sent to Natalie Ray from his office (who was also present). There was also a discussion about GIS-generated maps and a summary of the Comprehensive Demographic and Economic Analysis of Geauga County (both documents were distributed to all at the meeting). Some statistics noted were that Geauga County has the third-highest median household income within the State, and also ranks second in the State in the wealth index.
Entity Specific Detailed Document - Mr. Walder also distributed a document he prepared with potential impacts to his department. This document is available here.
General Discussion
Mr. Walder talked about the property transfer tax and the fact that right now this tax is exempt for a lot of transfers due to the nature of the transfers (e.g., among relatives). In the event that there are no property taxes, he said they could advocate to remove the exemptions.
Mrs. Brakey discussed the sales tax. In Ohio, total sales tax is now capped at 8%. She said that, if state law changed to allow further increases, it has been estimated that sales tax would have to increase to 21% to make up for the loss of property taxes. Others responded that this isn’t realistic because people will just drive to Pennsylvania to shop.
Sarah Perry, GIS employee for the county, discussed maps that were generated through GIS indicating various demographic information for housing, density and income.
Public Comment
Dan Wilson, Treasurer for Cardinal School District, talked about the decrease in support from the State for public education. He said it has decreased from 45% to 33% over the last twenty years. He also said that the better a school district is performing, the more property values go up.
A gentleman from the Veterans organization asked about education efforts. Mr. Walder stressed the importance of not taking a position on property tax relief, but rather the focus should be on educating the voters.
Mr. Walder also called attention to programs that will be hosted by the League of Women Voters of Geauga and the Geauga Public Library (GPL) concerning property tax education. GPL Director Kris Carroll spoke about these programs starting on February 25th in Bainbridge and then held on March 10th and April 7th. Then there will be a break, with a fourth program anticipated later. This observer added that there are other similar programs being held throughout the state by other chapters of the League of Women Voters.
Another person said that he found an article regarding how many signatures had been collected on the petition to put property tax abolishment on the ballot, saying there were 100,000 signatures a month ago. Mr. Walder noted that they need probably 600,000 signatures to qualify for the ballot, but he didn’t want to make this about that group or their efforts.
Mr. Swenson, Executive Director of JFS (Job and Family Services), said that the levies are voted upon and approved by residents.
The meeting ended at approximately 2:10 pm.
Next Meeting of the PART: Mr. Walder said that they hoped to convene four more meetings after January 1st, and he also expressed his hope that different groups (e.g., school boards, small townships, etc.) would meet separately.
Observer: Gail Roussey
Editor: Carol Benton
Reviewer: Sarah McGlone
Date Submitted: December 10, 2025
The League of Women Voters Geauga is a 501(c)(3) nonpartisan political organization that encourages informed and active participation in government, works to increase understanding of major public policy issues, and influences public policy through education and advocacy. They do not support or oppose individual candidates or parties. Learn more about the LWVG at www.lwvgeauga.org.