If Ohio abolished real property taxes, what would replace the revenue? Build a replacement mix, choose how much current spending to keep, and see whether the mix covers each kind of local government and what it does to your household. The calculator shows options and their costs. It does not pick one.
Base-year mode uses tax year 2024 property taxes, the latest actual figures, paid in calendar 2025. The LBO path uses LBO's tax year 2027 projection, which LBO pairs with fiscal 2028 income tax for its assumed November 2026 vote.
To combine sales and income taxes, tick this box. It switches to the LBO TY 2027 path, where income tax has a published yield, and turns on the other levers using their earlier-year figures.
Turns on the sales tax, CAT, Class II, county sales tax and school income tax levers on the TY 2027 path using their earlier-year yields (FY 2025 sales tax and CAT, TY 2024 Class II, CY 2025 county sales tax, TY 2023 school income tax). Those yields come from a different year than the TY 2027 requirement and are not grown to 2027, so these levers likely understate what they would raise. Off by default.
All funds is the default because the state's share of every tax dollar is not limited to the General Revenue Fund; ORC 131.51 credits fixed shares of GRF tax revenue to the Local Government Fund and Public Library Fund. GRF figures are one click away and both appear in the methodology drawer.
LBO: the shift "could essentially double the statewide tax burden to TPP owners," with regulated utilities recovering the cost through rates. (LBO R-136-1958)
OBM: "If this revenue stream disappears, currently outstanding debt would likely be declared immediately in default." (OBM memo, Feb. 2026, p. 3)
The page shows both treatments and offers no legal opinion. LBO does not split the fixed-sum amount by government type; this page attributes it in proportion to taxes charged. That is a method, not an LBO figure.
The state already pays a year to local governments for the 10% and 2.5% rollbacks and the homestead exemption (TY 2024). With no property tax, those payments end. Whether that money becomes replacement aid is a choice for the General Assembly.
One uniform statewide percentage. The calculator does not identify what would be cut, and does not treat the cut as spending that serves no purpose.
These are funding levels you choose, not identified reductions in cost. Lower levels mean less revenue for those governments, not lower cost. The 50% floor is a limit of this calculator, not a policy finding.
Every lever starts at zero. Each shows its yield, who remits the tax by law (not who bears it economically), and where its yield base comes from.
None is loaded on open and none is recommended. Each sets one approach, then uses the state sales tax (or, on the TY 2027 path, the flat income tax) for whatever remains. Presets reset the levers but keep your spending choices.
Each starts at 0%, which is a static estimate. The page names no "moderate" or "high" setting.
Statutory payers only: who remits each tax by law. Economic incidence (who finally bears a tax through prices, rents or wages) is contested and not modeled.
These rows do not reproduce or evaluate OBM's estimate. OBM does not publish the target or method behind its 15–18% figure. The rows show the replacement amounts that produce given state rates at a static yield on the FY 2025 base. They are not a finding that OBM's estimate is wrong.
The range fits a target between about $22 billion and $24 billion plus some erosion, or a larger target at a static yield. OBM does not say which, and the page does not claim to know.
OBM: "To moderate the potential rate increase, the sales tax base could be broadened to tax food, healthcare, or other goods or services that are currently exempt. Note that base-broadening would require statutory and, in some cases, constitutional, changes." (OBM memo, Feb. 2026, p. 2)
Uses only the levers that land directly on households. Nothing you enter here leaves your browser, is stored, or goes into a shared link.
The link records your scenario, the model version and the data version. It never includes household entries.