Property taxes, grants for HCSO and Board of DD discussed at commission meeting

Highland County commissioners Brad Roades, Terry Britton and David Daniels heard updates on permissive sales tax receipts, property tax programs and several local grants during their Wednesday, Feb. 26 meeting.

Auditor Alex Butler shared the latest permissive sales tax report as well as options for homeowners to seek relief on property taxes during the meeting.

The permissive sales tax receipts for February 2025 were “almost exactly” identical to the same month in 2024, with $827,680.39 collected this month compared to $827,636.61 in February 2024.

Year to date, the county’s $1.6 million collected is two-percent higher than the totals for the same two months in 2024, the current record year for collections.

Butler also said he wanted to “remind” the community “about tax credits that are available,” in light of the increases seen on property tax bills for the first half of 2025 — which were due Friday — following last year’s revaluation. Forms for the programs are available on the Highland County Auditor’s website, highlandcountyauditor.org, under the “forms” tab.

One such program is the Owner-Occupancy Tax Credit, which is available to anyone “who owns their home and lives in their home as their primary residence,” with no other restrictions. According to the form, this “credit is a 2.5-percent reduction in the taxes charged by qualified levies.”

Another option is the Homestead Exemption Program, which can “reduce property taxes by exempting $28,000 of the home’s market value,” according to a handout from Butler. However, this program is “is age- and income-qualifying,” the auditor said.

In order to qualify for the Homestead Exemption, a resident must both own and reside in the home as their primary residence. There are several different ways to qualify, including:

— Being at least 65 with an adjusted gross household income of $38,000 or less;

— Being of any age and “certified totally and permanently disabled;” or

— Being at least 59 and the surviving spouse of a qualified homeowner.

Additionally, the Ohio Disabled Veterans Homestead Exemption may provide an exemption of up to $56,000 on the property value for qualified disabled veterans or their surviving spouses.

“Those savings do result in a savings on your taxes,” Butler said.

As has previously been discussed, another avenue that property owners could explore is the Board of Revision, through which property tax values can be appealed “at the county level.”

The deadline to appeal is March 31.

“You can't appeal your tax, but you can appeal the value of your home,” Butler said. “I would encourage homeowners to go on the county auditor's website and look at the fair market value of their home for tax year 2024. If there is perhaps a case that could be theirs, some compelling evidence that maybe we were unaware of in the appraisal process, you do have the ability to appeal the value of your home.”

The auditor added that his office has “received a lot of feedback this tax season, a lot of concerns over how the state-mandated reappraisal has affected their tax bill.” He encouraged the community to reach out if they have questions or need assistance obtaining any of the forms mentioned.

Daniels said that he was told the Ohio Legislature has property tax revaluations “very much on the radar.

“I think they're going to come out with some sort of a property tax reform, or some kind of bill that's going to deal with property taxes,” Daniels said. “I was talking to one fellow, and he said, we don't want to end up in a place where somebody owns their own home and in their later years they have to leave it because the tax has run them out. They recognize that that is very much a possibility of what this is doing to some folks.”

Butler said he would “encourage the public” to keep an eye on those bills as they are introduced.

“It’s not an issue just in Highland County,” Butler said. “This is a statewide predicament that many taxpayers have found themselves in, and state legislators are definitely having a heightened awareness as this continues to affect counties across the state.

“I am hopeful and optimistic that there will be some some action this year to address this.”

In other discussion:

• Commissioners agreed to submit a letter of support for the Highland County Sheriff’s Office, as they are seeking $466,000 in state funding for improvements to the Justice Center.

The current state capital budget included “$50 million [that] will be awarded as grants for local jail infrastructure projects,” according to a press release last year from the Ohio Governor’s Office.

Highland County Sheriff Randy Sanders told commissioners that the $466,000 grant, if awarded, would include a 20-percent match from the county.

“All the work’s been done by Lieutenant [Keith] Brown back in the jail and Chief [Deputy Jennifer] Schinkal,” he said.

Schinkal told commissioners that their grant application includes plans to install a “barrier in our felony pods” to “secure the top tier,” addressing safety concerns for both corrections officers and inmates; converting sinks and toilets from porcelain to stainless steel; and replacing flooring. Sanders said it also includes replacing some damaged locks.

“We're 24 years into operation,” Daniels said. “That building is bound to need updates, and the Legislature’s provided some funding for it, so seems to me to be a pretty good investment for the county on the 20 percent to see how much of that we can get paid for.”

• In an unrelated grant update, Highland County Board of DD superintendent Larry Gray spoke to commissioners about the results of a School Safety and Security Grant obtained through the Ohio Bureau of Workers’ Compensation.

The Board of DD applied for the grant last year, with commissioners’ approval, and was awarded funding for building upgrades. According to Gray, they received $29,401, with a 25-percent match, for improvements to the Hills and Dales preschool.

“We upgraded some locks that are electronic locks that you can hit a panic button and they lock the classrooms down, and they have to be accessed through an app to get those open,” Gray said. “We do have the ballistic film that we have put out.

“Also, we were able to upgrade the front entrance of the school and put in like a reception window with bulletproof film on that glass. We were able to cover that. There hadn't been anything done to that since 1971 when they built that building.”

Gray added that they “appreciate [commissioners] letting us use that grant.” Roades thanked him for the information and asked Gray for an update on the Board’s housing projects for individuals with developmental disabilities as well.

“We finished all three projects,” Gray said. “We built the new one in Leesburg. There's folks living in that one now. We bought one, through the same kind of money through the CCA dollars down on South Street and Johnson [in Hillsboro], and that was actually one of the CIC lots. Somebody a built new duplex on it. We were able to purchase that one, and then the new one on Uhrig [Street] is a duplex as well.”

• Commissioners voted 3-0 to approve a six-month extension for the CHIP program at the request of Highland County Community Action housing director Jeanette Mottie, in order to complete a final project.

“In order to keep us from paying money back, we asked for an extension,” she said. “It shouldn't take that long to get this last address done.”

• Commissioners made two different approvals related to renovations to the Highland County Administration Building.

The first was a standard form of agreement contract with BlueScope Construction, Inc. Also approved was a motion authorizing the commission president to execute the contract.

• Roades announced that Lynchburg-Clay fifth-grader Mackenzie Davis is Highland County’s winner of this year's Ross, Pickaway, Highland and Fayette (RPHF) Solid Waste District billboard contest for Earth Day. Her winning design will be displayed on a billboard at the intersection of state Routes 138 and 28 in April.

“Congratulations to that young lady,” Britton said.

• Roades issued reminders about the following upcoming deadlines: mowing bids are due March 5; statements of qualifications to prequalify architectural/engineering services due March 14; and requests for quotations for work on the courthouse are due March 21.

Also approved were the following motions, each by a 3-0 vote:

• A resolution to authorize the establishment of Advances Out within 2545 PY 24. Also requested is an appropriation of $1,200 to Advances Out (2545) in the amount of $1,200. Commissioners also requested to repay an earlier advance from 2545 Block Grant PY 24 to Advances In, in the amount of $1,200 (Res No 25-31).

• A resolution to declare items listed by the Recorder’s Office as no longer needed by the County and obsolete, ORC 307.12 (A)(1), and to be surplus property.

• A resolution to award the PID 117363 HIG TR 118-0.70 Gibler Road Bridge Replacement bid to JTM Smith Construction, Inc. in the amount of $891,634.70.

• A budget modification within County General, 1000, in the amount of $1,500.

For more from Wednesday’s meeting, see the story at: https://highlandcountypress.com/news/commissioners-approve-390k-propert….

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