Ohio Department of Taxation Researchers

Informative Papers and Documents

This page includes special analyses of tax issues and other research materials produced as needed by the department's Tax Analysis Division.

Tax Research Series

The Tax Research Series includes occasional in-depth examinations of issues of importance in Ohio taxation.

• No. 1: Property Taxation and School Funding (updated February 2010) ^(PDF)
• No. 2: Distributional Analysis of the Ohio Estate Tax 2000 - 2004 ^(PDF)
• No. 3: The Impact of Tax Increment Financing Reform on School District Funding ^(PDF)
• No. 4: Report on the Feasibility of an Energy Content-Based Fuel Tax Rate on Alternative Fuels ^(PDF)
• No. 5: The Impact of the Great Recession on the Ohio Residential Housing Market ^(PDF)

 

Ballot initiatives

In accordance with Ohio Revised Code Section 3519.04, the Ohio Department of Taxation estimates the annual yield of any taxes proposed as part of a statewide ballot proposal.

• 2009: Analysis of 2009 Ohio Casino Initiative ("Issue 3")
• 2008: Analysis of 2008 Ohio Casino Initiative ("Issue 6")

 

Study committees

Occasionally, special committees, commissions or panels are created to study broader issues of state or local taxation. Select past reports are listed below.

• 2011: NEW - Report of the Tax Commissioner Board of Tax Appeals Recommendations ^(PDF)
• 2003: Report of the Committee to Study State and Local Taxes ^(PDF)
• 1994: Final Report of the Commission to Study the Ohio Economy and Tax Structure ^(PDF)
• 1982: Final Report and Recommendations of the Joint Committee to Study State Taxes ^(PDF)

 

Other resources

• Residential Sales Data By County And Jurisdiction
• Local Government and Library Revenue Distribution Task Force Presentations:
  • Local Government Fund Presentation ^(PDF)
  • Library and Local Government Support Fund Presentation ^(PDF)