Levied
Reports Examining Property Tax Inequity
Like many other counties in the nation, Hamilton County (Cincinnati), Ohio’s recent reassessment resulted in the largest single year increase in property taxes in the county’s history. However, this jump in taxes was not spread equally among all residents.
This study finds that: (1) property tax bills rose over twice as much for Hamilton County residents living in communities of color or poorer neighborhoods; (2) uneven increases in property tax bills are not explained by changes in the housing market; and (3) relative to household means, White and more affluent neighborhoods pay lower tax rates than communities of color and lower-income areas.
Adopting a taxation system that more precisely taxes residents based on their income, wealth, and land access will increase racial and economic equality as well as increase the affordability and sustainability of low-income housing. Through immediate interventions, alternative processes, and reimagined policies, local residents, city elected leaders, county officials, and state representatives can take actionable steps to build a more equitable and just county.
Dr. Junia Howell
She/Her
eruka
Property value increases do not necessitate increases in tax revenue.
One quarter of the county’s residential tax bills decreased.
Communities of color and lower income neighborhoods taxes increased more.
Property tax changes do not reflect changes in the real estate market.
The poorest residents pay higher proportions of their income on property tax.
Only state officials can solve property tax inequality.
Tenants pay property tax as part of their monthly rent payments.
Freezing the 2024 unequal taxes will keep rather than address inequality.
Individual appeals cannot rectify neighborhood level inequalities.
Local governments can alter their revenue sources to decrease tax inequality.