Deadline approaching for TY 2026 authorization of piggyback property relief measures
The deadline for counties to authorize the permissive local ("piggyback") homestead exemption and/or owner occupancy credit is approaching in five weeks. For the relief measure to be effective for the current tax year (taxes payable in 2027), boards of county commissioners must adopt a resolution by June 30. Resolutions adopted after June 30 will be effective for the next tax year (taxes payable in 2028).
As a reminder, the two piggyback options are:
- Local Homestead Exemption - Applied concurrently with the statewide homestead exemption. All homestead exemption recipients in the county would receive a second exemption in the same amount as the standard homestead exemption. No additional application would be needed for recipients.
- Local Owner Occupancy Credit - Applied concurrently with the statewide credit. The amount of the credit is set by the authorizing resolution, up to 2.5%. The credit is applied to the same qualifying levies that the statewide credit applies to (those approved before November 2013.
All taxing entities in the county are affected by the piggyback options, not just county levies. Additionally, property tax revenue foregone due to the piggyback options is not reimbursed by state, nor is there a mechanism for the county to hold other entities harmless.
More information about the piggyback options can be found in County Advisory Bulletin 2025-10 Property Tax Relief Options.
The third relief mechanism, rolling back or suspending inside millage, is more limited to just the county share and can be authorized at any point in the tax year. The Advisory Bulletin above discusses this option as well.
Counties receive land use planning grants
Earlier this month, the Ohio Department of Agricultural awarded 22 counties funds to develop, update, and/or implement Land Use Plans or Farmland Preservation Plans.
A land use plan is a guide for counties and local governments to determine how land in their area can be best utilized while weighing economic, social, and environmental factors.
A farmland preservation plan helps these entities identify and find solutions to guard productive agricultural land from conversion, as well as strengthen the economic vitality of the county’s agricultural community, while balancing the need for growth in the future.
The $1 million program was funded in HB 96, the state operating budget.
The full announcement can be read here.
THIS WEEK: OCERP Retirement Plan Advisors holding Financial Wellness Webinars!
Next week and in the last week of June, Ohio County Employees Retirement Plan (OCERP) Retirement Plan Advisors will be hosting webinars on financial wellness. The webinars will have the following focuses:
- May: Planning for Healthcare Costs
- Many worry about how they will be able to cover healthcare costs in retirement. This webinar covers the basics of Medicare and planning for your possible expenses.
- June: Myths about Retirement Plans
- This webinar identifies myths regarding account security, accessing your money, contributions, investing and more.
Registration is required, but is free. Please select the registration link in the table below based on which OCERP region your work location is located within. After registering, you will receive a confirmation email that includes the meeting access information.
Top Top Attorney General Opinion requests of note to counties filed
Earlier this month, the Attorney General accepted two opinion requests from the Trumbull County Prosecutor, both of which are of interest to counties.
The first request concerns the virtual meeting authority of joint solid waste district boards of directors and policy committees.
Generally, local government entities that are not elected entities have the authority to meet virtually under R.C. 121.221, including "multi-party meetings" when the members are of multiple public bodies.
Since R.C 121.221 was enacted, there has been ambiguity over whether bodies that have elected officials on them, but that are not the specific body the elected official was elected to, can meet virtually.
In this case, the Geauga-Trumbull Solid Waste District's Board of Directors consists of the elected county commissioners from each county, and commissioners are included in the District's policy committee. Since the commissioners are elected officials, but not elected specifically to serve on the District's boards, it is unclear whether or not they can meet virtually.
The opinion, when issued, will be of importance to how these joint county bodies can meet, and CCAO will circulate the opinion when it is issued. In the meantime, last year, CCAO published a County Advisory Bulletin on virtual meeting that discusses the contours of the authority.
The second request involves legal technical details over whether a tax map department under the county engineer and a separate GIS department under a different county office can coexist and various additional questions that derive from that question. Top REMINDER
Counties with remaining brownfield remediation set-aside funds have until June 5 to submit applications
After the awarding of brownfield grants last week, there are 46 counties that have set-aside funds remaining. New applications must be submitted to access these funds by June 5. Applications that were previously submitted are not carried over for new consideration.
If set-aside funds are not used, remaining funds will be rolled into the general grant availability in SFY 2027 (beginning July 1, 2026), where individual counties will not receive any dedicated funding. Accessing your set-aside funding by submitting applications by June 5 is the only way to guarantee these economic development funds flow to your county.
The amount of set-aside funding remaining for the 46 counties is available on the program's webpage.
Counties are highly encouraged to review the list and, if your county is on it, to submit an application by June 5.
CCAO, partners to host webinar on economic development information confidentiality on June 9
Did you know that information about your community's economic development projects is now confidential under Ohio law, and that discussing it publicly could expose you to criminal liability?
CCAO, in partnership with the Ohio Economic Development Association, Bricker Graydon, and the Ohio Municipal League, is hosting a webinar that will cover what the law requires, where the practical pitfalls lie, and what protective steps your jurisdiction should take now.
These proactive steps include contractual disclaimers, indemnification language, internal handling protocols, and how to balance confidentiality with your duty to operate transparently.
Join us for an important webinar on Ohio's new incentive confidentiality provisions on June 9 at 10:30 a.m. for a webinar on Ohio's new incentive confidentiality provisions. The webinar is provided at no cost for CCAO members.
Effective March 20, 2026, R.C. 9.66(D) (House Bill 184) changes how every county, municipality, township, port authority, and tax incentive review council handles project information.
It reclassifies a broad range of records (including applications, financial data, company identities, draft agreements, project maps, CRA compliance data, draft TIF instruments, and CDBG subrecipient reports) as confidential and turns routine activities like briefing residents, media, or council into potential first-degree misdemeanor exposure.
Hands-on cyber training exercise by Ohio Cyber Reserve offered to CCAO members
The Adjutant General, Matthew Woodruff, has invited CCAO members to the Distinguished Visitor Day for Ohio Cyber Guardian 2026 on Monday, July 13 at 10am. The event will showcase both the Ohio Cyber Reserve and the Ohio Cyber Range Institute as they conduct a full-scale cyber training exercise at the University of Cincinnati Digital Futures Building.
The Ohio Cyber Reserve is a volunteer force under the command of the Adjutant General. OhCR teams of trained civilians are available to assist eligible municipalities with cybersecurity vulnerabilities and provide recommendations to reduce cyber threats. OhCR volunteers also provide workforce development to train the cyber talent of the future and assist STEM teachers by providing mentors and educates cybersecurity personnel across Ohio’s municipalities. When called, OhCR provides validates teams of incident response professionals to help municipalities identify, protect, detect, and respond to cybersecurity incidents.
Your participation will provide valuable insight into the evolving landscape of cyber defense and the collaboration between state agencies, private sector partners, and national defense organizations to safeguard our digital infrastructure.
When: July 13, 10am – 12pm (Registration and refreshments start at 9:30am)
Where: 3080 Exploration Avenue Cincinnati, Ohio 45206
To RSVP for the event, please utilize the link below.
Ohio Cyber Guardian 2026 – Fill out form
Grant tables updated
New grant opportunities have been added to the tables below. These include:
- Substance abuse treatment grants for detention/correctional facilities;
- Safe neighborhood grants for local governments in the U.S. District Court for the Southern District of Ohio;
- A conglomerate of 16 grant programs to increase the quality of life for Ohioans with developmental disabilities;
- Workforce development grants for workers in coal communities; and
- Grants for habitat restoration along the Great Lakes coastal zone.
State funding opportunities
The table below contains current state grant or loan programs. A more comprehensive list can be found on the Ohio Grants Partnership webpage.
Grant Program
|
Brief Summary
|
Eligibility Criteria
|
Amount Available
|
Application Due Date
|
| H2Ohio Conservation Ditch Program |
To fund construction of two-stage and self-forming ditches. |
Soil and water conservation districts and county engineers |
Unspecified, funding model is reimbursement |
June 1, 2026 |
| Brownfield Remediation Program |
To assist communities in the remediation of hazardous substances or petroleum at an industrial, commercial, institutional property, or other brownfield site. |
Counties with remaining funds (map) |
Dependent on amount of remaining funds |
June 5, 2026 |
| Residential Substance Abuse Treatment Grant Program |
To facility the development and implementation of substance abuse treatment programs within detention facilities where inmates are incarcerated for a period of time sufficient for such treatment. |
Local governments |
Unspecified, but projects require at least a 25% match |
June 9, 2026 |
| Project Safe Neighborhoods |
To create and foster safer neighborhoods through a sustained reduction in violent crime, including, but not limited to, addressing criminal gangs and the felonious possession and use of firearms. |
Local governments in the jurisdiction of the U.S. Attorney for the Southern District of Ohio |
Unspecified, no match required |
June 9, 2026 |
| Ohio Sexual Assault Investigations Grant Program |
To reimburse for the cost of testing sexual assault kits, including capacity building for agencies that complete sexual assault investigations |
Law enforcement agencies, prosecutors, and crime labs |
Unspecified, funding model is reimbursement |
June 10, 2026 |
| Extradition Reimbursement Program |
To reimburse LEAs for the cost of in-state and out-of-state extraditions. |
Law enforcement agencies and prosecutor's offices |
Unspecified total, no maximum per request; No match |
June 10, 2026 |
| Transition from Coal Workforce Development Grants |
To support innovative, community-led workforce development projects that draw on proven strategies to prepare workers in coal communities for high-quality jobs in growing economic sectors. |
Local governments |
Unspecified total, typical grants between $50,000 and $300,000 |
June 12, 2026 |
| Ohio Developmental Disabilities Council Grant Programs |
A grouping of 16 individual programs intended to increase the quality of life of Ohioans with developmental disabilities. |
Broad availability, but entities serving individuals with developmental disabilities are best suited |
Varies by program, but all require a match of at least 33% |
July 10, 2026 |
| Shine a Light on Dumpers Program |
To assist local governments in cleaning existing solid-waste dump sites and to take preventative action to deter future dumping. |
Counties and other local governments |
Max awards: $100,000 (clean-up projects);
$20,000 (deterrence projects)
|
July 31, 2026 |
Federal funding opportunities
The table below contains a sampling of current federal grant or loan programs. A full list can be found on Grants.gov.
Grant Program
|
Brief Summary
|
Eligibility Criteria
|
Amount Available
|
Application Due Date
|
| Rural Law Enforcement Violent Crime Reduction Initiative |
To support rural law enforcement and prosecutors through implementation of a crime reduction strategy that utilizes at least one of three specified approaches. |
Counties serving rural areas
|
Maximum award: $400,000
No match required
|
May 27, 2026 |
| De-escalation and Crisis Response Training Program |
To support the development, implementation, and/or expansion of de-escalation and crisis response training programs that improve law enforcement responses to and outcomes for individuals in crisis who have behavioral health conditions or physical or intellectual disabilities. |
General Availability |
Maximum award: $700,000
No match required
|
June 6, 2026 |
| Cooperative Landslide Hazard Mapping and Assessment Program |
To assist in the assessment and management of landslide risks through hazard mapping, public education, and community preparedness. |
General Availability |
Maximum award: $250,000
No match required
|
June 10, 2026 |
| Consolidated Rail Infrastructure and Safety Improvements Program |
To improve railroad safety, efficiency, and reliability, to mitigate congest at both intercity passenger rail and freight rail choke points, and to enhance multi-modal connections. |
General Availability |
Total available: $2 billion
Local match of at least 20% (limited exceptions apply)
|
June 22, 2026 |
| Defense Community Infrastructure Program |
To address deficiencies in community infrastructure supportive of a military installation. |
Counties in proximity to a military installation |
Maximum award: $20 million
Local match of at least 30% (limited exceptions apply)
|
June 25, 2026 |
| Great Lakes Restoration Initiative – Joint Venture Habitat Restoration and Protection |
To assist in the protection, restoration, or enhancement of migratory bird habitats within the Great Lakes coastal zone. Particular focus on projects that address declining habitat types. |
General availability among entities along the Great Lakes, with favor for projects within 15 miles of the coastline |
$800,000 available
Local match of at least 25%
|
July 6, 2026 |
| Title X Family Planning Services Grants |
To promote the general family planning programs and goals under Title X of the Public Health Service Act. |
General Availability |
Maximum award: $22 million
Local match of between 1% and 10%
|
January 9, 2027 |
Top Each week Counties Current highlights the happenings in our counties in the words of their local media.
One story from each of the CCAO's five districts is highlighted, and on occasion other stories may be highlighted as well.
A paid subscription may be required to view the full article in some cases.
Northwest District
County buys 16-acre woods
The Daily Standard, May 20, 2026
The Mercer County Commissioners plan to purchase just shy of 16 acres of wooded land in Celina Westview Park to incorporate into the Mercer County Fairgrounds.
Commissioners signed off Tuesday morning on a purchase agreement with the City of Celina for the 15.69-acre wooded lot at 0 Hierholzer St. Under the terms of the agreement, the county will buy the land for $157,000 and take possession of it on Aug. 1.
The land acquisition will be bankrolled with a $185,000 grant from the Ohio Public Works Clean Ohio Fund Green Space Conservation Program. The grant will also cover the expense to remove invasive flora that have taken root in the woods.
The state grant program is intended to protect conservation properties in perpetuity.
As part of the agreement, the woods will remain and be preserved in its natural state as an arboretum and no tree shall be removed unless necessary to preserve the area. It may never be subdivided, platted, developed or used for any other use, save for the construction of a single-family dwelling to be occupied by a caretaker and/or security officer.
No hunting or trapping will be permitted, either.
The county's plan for the 16-acre woods next to Celina's Westview Park includes a walking trail.
"We want to clean it up, and there's some dead (wood) in it, and then the invasive (plants) have really taken over," commissioner Brian Miller said. "So we want to clean it up and then develop a nice walking trail within it, and we think it's a good fit with the fairgrounds for education."
Bids will eventually be solicited to remove the invasive species, he added.
"It's making it a destination for people that want to go out and hike and learn about nature," Miller said. "Eventually it'd be nice to get some signage on some of the trees and stuff in there so that people can learn. I think a lot of people are going back to that."
Northeast District
Lorain County commissioners delay vote on tax credit expansion as schools report funding losses
Cleveland19, May 11, 2026
Lorain County commissioners have delayed a decision on whether to double tax credits for a second year after more than a dozen leaders urged them not to repeat the move that cost districts millions in funding.
The commissioners tabled the vote until their June 2 meeting. They are working to see if there is a way to get more money into seniors’ pockets while also bolstering the schools.
“This is probably the most controversial issue that we’ve dealt with in a long time because it truly pits one group of citizens against the needs of others,” said County Commissioner Jeff Riddell.
The state of Ohio allows county commissioners to double certain tax credits for residents in their counties. Last year, Lorain County commissioners doubled the homestead exemption credit and owner occupancy credits. This year they are considering opting into doubling them again.
One of the credits gives income-qualifying seniors, people with disabilities, and disabled veterans among others, a tax credit on their home values. The credits impact funding for schools.
Commissioners heard from several Lorain County school districts about how the additional tax credits took money from their budgets. North Ridgeville Schools reported missing out on $1.7 million in funding because of the doubled credits. Elyria Schools said it lost $1.5 million.
“While the exemption helped grandma keep her house, and thank God for that, it also pulled real dollars from Lorain City Schools,” said Mark Ballard, a member of the Lorain City Schools Board of Education.
“This piggyback will provide additional tax relief to only about 20,000 residents, but will impact just about each and every one of the nearly 40,000 students across Lorain County,” said Wendy Fanta, North Ridgeville Schools treasurer.
Central District
Delaware County Groundbreaking for New Services Hub
Delaware Source, May 18, 2026
Four Delaware County agencies broke ground Monday on a $35.8 million shared services building, designed to make it easier for residents to access social services in one place.
The 70,000-square-foot facility will house Delaware County Job & Family Services, the Delaware County Board of Developmental Disabilities, the Delaware-Morrow Mental Health & Recovery Services Board and the Delaware County Veterans’ Service Office under one roof.
For Deanna Brant, the new building taking shape is not really about office space — it is about what happens when a resident walks through the door at a difficult moment, and does not know where to turn next.
“It’s not about a building,” said Brant, executive director of the Delaware-Morrow Mental Health & Recovery Services Board. “It’s about the ability to provide services in a way that makes sense.”
Approximately 225 employees will work in the new building, located at 2104 State Route 521 in Delaware, just northeast of the county’s existing Byxbe Campus. Construction is expected to be complete in late 2027.
The project employs three Central Ohio firms: MSA Design as the architectural firm, The Pizzuti Companies as the owner’s representative and Gilbane Building Co. as the construction firm.
Brant said co-locating critical services can make a meaningful difference for residents and families trying to navigate complicated systems.
“When they’re at their lowest point or just don’t know where to turn, the help needs to be easy to find, and it needs to be nearby,” Brant said. “We have long known from behavioral health research that down the hall is qualitatively better than down the street or across town.”
Southwest District
Report: Children's Services levy needs to go up to cover base-level services | WVXU
WVXU, May 19, 2026
Hamilton County Commissioners are considering an increased Children's Services levy for the November ballot. The Tax Levy Review Committee (TLRC) reports the existing levy from 2018 generates $81 million per year, but Job and Family Services (JFS) needs $144 million from the levy annually to continue to provide base-level, mandated services.
"This will still mean hard choices for JFS. We still have the $36 million cuts, but it does not fund non-mandated services," says committee member Jenny O’Donnell, Psy.D.
The TLRC reported the findings of a more than year-long review of the Children's Services levy to the board Tuesday. Commissioners will take the TLRC report into account, along with other levy reviews, as they determine what levy amount to put before voters in November.
The committee's recommendation will be sent to the county auditor to calculate how much millage would be needed to generate the necessary funds, along with various other estimates. Commissioners plan to approve a levy request on Aug. 3. The deadline to set an amount for the November ballot is Aug. 5.
Earlier this year, the board approved spending cuts and transfers for Child Protective Services to help make up an expected $35 million deficit that closed at $36 million.
County officials have said the shortfall was created by an increasing number of kids in the system, and increased costs of care.
Southeast District
Belmont County commissioners receive recycled-materials bench honoring recycling, America
WTOV, May 20, 2026
Belmont County commissioners received a new bench made from recycled materials Wednesday morning, a gift meant to recognize the county’s support of JB Green Team recycling efforts and to mark America’s 250th anniversary.
The bench idea came from JB Green Team Executive Director Anita Petrella.
“She thought, as well as everybody else, thought it was a wonderful way to give tribute to our nation, as well as to our government officials," said Mark McVey, the Belmont County coordinator for JB Green Team.
Commissioner Jerry Echemann, who also serves on the JB Green Team board as the commission’s representative, said the partnership between the county and JB Green Team has had a significant impact, in refuse collection and beyond.
“We have to work together, and there aren't a lot of things that we're in with another county. To have Jefferson and Belmont working together, and to get to know the folks up there, we achieve a lot, we work together,” Echemann said.
The bench is expected to become a permanent fixture on the courthouse plaza, including after the new Veterans Plaza is completed sometime in November. Top MAY 29
CCAO / CEAO Central District Meeting
JUNE 11
CCAO / CEAO Northwest District Meeting
JUNE 12
CORSA Board of Directors Meeting
JUNE 19
Juneteenth - Holiday
JUNE 26
CEBCO Board of Directors Meeting Top
|
