Ohio Schools Turn to Income Tax Amid Rising Property Taxes

With property-tax fatigue felt by homeowners, some Cincinnati-area school districts plan to ask voters for earnings-based taxes.

Published on Feb. 12, 2026

As a statewide push to abolish property taxes gains steam, several Greater Cincinnati districts are opting for income-based tax levies to help fund schools. Districts like Mount Healthy, staying afloat under a fiscal emergency label, are asking voters this spring to approve the lesser-used funding mechanism as suburban and urban districts facing property tax fatigue turn to income taxes, a tool long used mostly among rural schools.

Why it matters

The trend reflects an evolving school funding landscape as districts only have two avenues for collecting local funds: property taxes or income taxes. Traditionally, rural districts relied on income taxes, but now suburban and urban areas are beginning to follow suit, appealing to a narrower voter base that does not include retirees with fixed incomes.

The details

Mount Healthy, North College Hill City, and Fairfield City Schools in Hamilton and Butler Counties have earned income taxes on the ballot for May 5 to fund day-to-day operating expenses. Franklin City Schools in Warren County is proposing a broader traditional income tax that can tax earnings as well as pensions and capital gains. The number of income tax levies proposed by school districts has more than quadrupled in recent years, from 12 levies reported in 2021 to 51 in 2025.

  • The May 5, 2026 primary election is when the income tax levies will be on the ballot.
  • In 2023, a county-wide reappraisal led to total property taxes increasing around 12% in Hamilton County and 13% on average in Butler County.

The players

Mount Healthy Schools

A school district in Ohio that is staying afloat under a fiscal emergency label imposed by the state in 2024.

North College Hill City Schools

A school district in Hamilton County, Ohio that has an earned income tax on the ballot for May 5.

Fairfield City Schools

A school district in Butler County, Ohio that has an earned income tax on the ballot for May 5.

Franklin City Schools

A school district in Warren County, Ohio that is proposing a traditional income tax on the ballot.

Tom Hosler

The CEO of the Ohio School Board Association.

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What they’re saying

“The earned income tax will more than likely pass if we do it ... because we have so many retirees voting.”

— Stephanie Anderson, Board member, Mount Healthy Schools (The Enquirer)

“There is a community benefit to having good schools. It's the responsibility of society and not just those with school-aged children.”

— Amy Farley, Associate professor in policy, University of Cincinnati's School of Education (The Enquirer)

“The trend toward income taxes 'shifts the tax burden onto individual taxpayers and absolves the burden entirely from businesses investing in our schools'.”

— Amy Farley, Associate professor in policy, University of Cincinnati's School of Education (The Enquirer)

What’s next

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The takeaway

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