Commissioners Decline to Take up Piggyback Tax Credits to Expand Homestead and Owner Occupied Property Tax Credits
Board of County Commissioners Meeting - June 23, 2026
Meeting Details: The Board of County Commissioners (BOCC) met in Regular Session on Tuesday, June 23, 2026 at 9:30 am for a meeting at the Geauga County Office Building, 12611 Ravenwood Drive, Room B303, Chardon, OH. Meetings can be live streamed through the Geauga ADP Youtube channel and can be accessed here by scrolling down and clicking on the section for YouTube videos. Recordings are available for the public. This video for this meeting can be found here. As of this report’s publication date, the video has been viewed 334 times. Notations in the report refer to the minute notation on the video for a particular section. An agenda is available in advance via request to the Commissioners’ Clerk and at the meeting. Items discussed at the meeting but not on the agenda, if any, are addressed at the end of this report.
Public Comment Policy: Permitted as outlined in the BOCC’s Public Comment Policy that was adopted on January 28, 2025, revised on April 15, 2025, and again modified on September 30, 2025 and February 19, 2026.
Attendance: Present were Commissioners Carolyn Brakey and Ralph Spidalieri. Commissioner James Dvorak was absent. Also present were Commissioners’ Clerk Christine Blair, County Administrator Amy Bevan, Deputy County Administrator Mark Jimison and Finance Manager Adrian Gorton.
County Representatives: Christine Lakomiak, Director, Geauga County Mental Health and Recovery Services; Sheila Bevington, Clerk of Courts; Shane Hajjar, Deputy Engineer; Linda Crombie, Director, Planning Commission; Allyson Korbus, Planner II, Planning Commission; Dan Spada, Director, Building Department; Charles Tkach, Project Coordinator, Maintenance Department; Rob Weigle, Director Maintenance; Liz Ruvino, Contract Coordinator, Maintenance Department; Jessica Boalt, Director, Office on Aging; Nick Gorris, Director, Water Resources; Meg Noah, Secretary, Geauga Fair Board; Wendy Anderson, President, Geauga Fair Board; Max Yost, County Communications/Media Specialist; Joseph David Rice, part-time Communications/Media Specialist (hired at this meeting).
Others in Attendance: Dr. Michael Hanlon, Superintendent, Chardon Local Schools; Kris Carroll, Director, Geauga County Library; Madelon Horvath, former Chardon School Board member; Members of Geauga County local school districts (staff, treasurers, superintendents and Board members); Sheriff Scott Hildenbrand; Chief Deputy Sheriff Thomas Rowan; Bill Young, Chardon City Manager; members of the public, Geauga Maple Leaf reporter Allison Wilson; Chagrin Valley Times reporter Anastasia Nichols, and this Observer from the League of Women Voters of Geauga.
9:30 Min. Pledge of Allegiance and Prayer - Commissioner Brakey
11:21 Min. Public Comment on an Agenda Item
Michael Hanlon, Chardon Schools Superintendent - Dr. Hanlon said that he would be commenting on the extension of the Owner Occupied tax credit. He began by acknowledging that property taxes have gone up and property owners are suffering. He said that he has served on the Ohio Fair School Funding Work Group since 2017. In his opinion, the solution to the burden on tax payers is with the State. He said that, “The state has already enacted a multi-year phase in of an expanded owner occupied property tax credit. That credit alone will gradually reduce the revenue available to schools and local governments over the next four years.” He continued, “If the Commissioners permit this second layer of credits, school districts and local governments will feel a ‘double impact’.” He also said that, “The question is not simply what this costs in 2027, but what it means beyond 2030 when these provisions are fully phased in and layered together. This creates an ongoing obligation with an escalating cost curve to local services. The piggyback adds a second local layer on top of the state reduction.”
Kris Carroll, Director, Geauga County Library - She said that she also wanted to talk about the piggyback provision. She said that the public library is committed to serving the residents of Geauga County and she also appreciated the efforts of the Commissioners to address property tax relief. She said that if the piggyback provision were enacted, “the library would anticipate a reduction of approximately $170,000 in collections. These reductions would force us to reduce services additionally on top of what we've already reduced based on state reductions to our funding.” She urged the Commissioners not to enact the piggyback provision and said, “Strong public services, including libraries, are a vital part of what residents value in Geauga County and I urge you to really consider the long-term impacts of this.“
Madelon Horvath, former Chardon School Board member - Ms. Horvath said that she taught at Chardon High school for 30 years and was a member of the Chardon School Board for eight years. She said that she has seen a shift in the burden to taxpayers, from high income individuals and families to ”homeowners and farmers. The wealthiest are paying less and less overall, and middle and lower income folks are picking up more of the burden.” She urged the Commissioners not to enact the piggyback provisions because of the already strained public school budgets. She said, “This piggyback tax credit comes on top of so many other financial assaults on our schools and other local entities. It will directly and immediately affect them. Last week, our superintendent and one of our treasurers accounted for the actual losses that will happen in each district. So, you already know that. Just as they affect individuals, rising costs and inflation have also affected our schools and other entities. The cost to educate a student when I was on the school board in 2020 was $12,000. It's now $18,000 approximately. We have great schools, libraries, and parks. People move here because of them. To keep them strong, they need solid, reliable funding. The state has already reduced its support. They've already cut taxes repeatedly over the last 10 years. They have not made sure that funds have flowed back to schools, libraries, and townships. In fact, they've put more of a burden on them.” She concluded, “Please allow these county entities the funds they need to continue giving us a county to be proud of.”
Resident from Munson - He thanked the Commissioners for the new policy of offering presentations about various departments. He asked who would benefit in regards to the Homestead Rebate and Owner Occupied Tax Credit extension, and also what it would cost the county. He noted especially that the Owner Occupied Tax Credit would be offered to everyone, regardless of veteran or senior status and regardless of income.
Christine Lakomiak, Director, Geauga County-Mental Health and Recovery Services - She related that she had provided a letter to the Commissioners from the Mental Health and Recovery Services Board unanimously agreeing that the Commissioners decline from extending the piggyback tax credits. While acknowledging that the Commissioners had the authority to do this, she said that it would impact their finances. They would lose about $106,000 annually. She noted that they are funded primarily by two levies, and that in the past these have been approved at the rate of 72%. She said, “And I realize compared to some of the other individuals that came up here, it's not as big of a number, but it definitely is impactful on us. It's not abstract. The things that we contract for are direct services in Geauga County. And so we have contracts that include crisis intervention, the 988 response, youth and family counseling, substance use disorder treatment.”
24:01 Min. Change in Agenda - At the conclusion of the Public comment, Mrs. Brakey suggested that they should move up the vote on the Homestead and Owner Occupied Credit so that those who attended to offer comment on that issue could leave. A motion was made and approved.
The Commissioners declined to execute Resolution #26-102 to Authorize the Implementation of a Local Homestead Exemption in Accordance with O.R.C. 319.304.
Mrs. Brakey clarified that they could not have extended the tax credits without first rescinding the resolution that had been passed in November, 2025 in which the Commissioners voted not to implement the piggyback provisions of HB 96. She said if they did nothing, then the resolution from 2025 would remain in effect, without implementing the piggyback provisions.
The Commissioners declined to execute Resolution #26-103 to Authorize the Implementation of a Local Owner-Occupied Tax Exemption as Authorized by O.R.C. 323.152.
Observer Note: There was no report from Amy Bevan, County Administrator
32:33 Min. Report of Financials - County Finance Manager Adrian Gorton received approval for the following
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Formal contract from the Commissioners to Upward Solutions Coaching and Consulting for teamwork training
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Travel incumbrance from Job and Family Services to attend a conference in Reston, Virginia
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Vouchers
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$27,373 from ADP to SOS Computers LLC for the replacement of server storage cabinets.
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$93,625.60 from the Commissioner's office to Infinity Construction Company for pay request number 34 for the courthouse expansion project.
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$268,803.50 from the Engineers' office to Grade Line Incorporated for pay application number one on the Riverview Drive bridge replacement project.
Minutes - Minutes were approved for January 22, 2026. Observer Note: Weekly LWVG Observer Reports for the BOCC are available online through June 23, 2026 for informational purposes but are not substitutes for approved minutes. Approved BOCC Minutes are posted online here through December 30, 2025.
33:43 Min. The Commissioners’ Office received approval to authorize the Vice President of the Board to execute the Request for Partial Payment #35 for Infinity Construction Company, Incorporated for the Geauga County Courthouse Expansion, GMP Phase #1 and Phase #2 in the amount of $32,582.37.
35:28 Min. The Clerk of Courts received approval for the renewal of the Surety Bond for Sheila Bevington, as Clerk of Courts, for the sale of Watercraft Certificates of Registration in the amount of $8,000.00 for the State of Ohio, Department of Natural Resources, Division of Parks and Watercraft, effective from July 23, 2024, with a renewal for the period July 23, 2026 through July 23, 2027. Mr. Spidalieri thanked Ms. Bevington for pursuing this. He said prior to Geauga County doing this, people had to travel to Ashtabula to get their boats registered.
36:25 Min. The County Engineer’s Office received approval for the following:
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to execute the Unit Price Contract with The Aero-Mark Company, LLC for the Application of Pavement Markings to Various Roads, Year 2026 in the amount of $277,777.00.
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to execute the Unit Price Contract with Ronyak Paving, Incorporated for the Asphalt Resurfacing of Various Roads, including Thwing Road (CH-0027, Sections A-B) and Auburn Road (CH-0004, Section Q) in Chardon and Munson Townships in the amount of $1,290,480.00.
37:34 Min. The Planning Commission received approval to authorize the Vice President of the Board to execute the Land Use Planning Grant Agreement between the Ohio Department of Agriculture and the Geauga County Board of Commissioners to update the 2008 Geauga County Farmland Preservation Plan, in the awarded amount of $25,000.00. Ms. Crombie said that this was awarded back in April and has been reviewed by the Planning Commission APA (Assistant Prosecuting Attorney). She also said that there will be a public forum on July 15 at the Fairgrounds to provide information about the Farmland Preservation Plan and gather input from citizens. See information about this here.
40:09 Min. The Commissioners’ Office held Public Hearing #2 at 10:00 am for the Building Department to discuss proposed updates to the Permit Fee Schedule.
Mr. Spada said, “We haven't increased our fees since 2022.” He said they generally look at fees every three years but were able to delay a year because of “the increased volume and the amount of permit money we've been pulling in.“ He said that with the expansion of their department, they will be close to being in the red without the increase in fees. He said that fees cover their costs for fuel and inspections. He also stated that they didn’t put in an across-the-board increase but looked at other factors. As an example, if someone has storm damage and didn’t really plan on doing a project, the fees are lower. He also said, “We try to keep the square footage, you know, for the mom and pops that go into a strip plaza that's say under 5,000 square feet, a different cost there compared to the big box stores that are building a much bigger space.” Mr. Spidalieri added, “in Geauga County, every community other than South Russell utilizes the county services for their building inspections.”
The Building Department received approval to adopt the Revised Permit Fee Schedule, to be effective August 1, 2026.
48:30 Min. The Department on Aging received approval for the following:
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to execute Resolution #26-095 Declaring County Personal Property as No Longer Fit for the use for which it was acquired and no longer needed for Public Use and Directing its Sale to Great Lakes Automotive, as authorized by O.R.C. 307.12, for a 2023 GMC Sierra, Vin ending #4052, in the amount of $5,500.00. Ms. Boalt said that this was a car that was totaled and that the Ohio Revised Code permits them to sell it to a private entity without advertising.
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to execute the Certification Request to County Auditor, Request to Board of Commissioners Quarterly Use of County Credit Cards, pursuant to O.R.C. 301.27 for the Year 2026 (Quarters 2, 3 and 4) for the Department on Aging second revision to increase the Centerra Co-op usage due to the current cost of fuel.
51:02 Min. The Maintenance Department received approval for the following:
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To execute the Agreement between the Geauga County Board of Commissioners and Liquidity Services Operation LLC dba Gov Deals to provide a means for the County to post assets for sale and for potential buyers to bid on the assets via Contractor’s online auction system. Properties are selected for sale by the County's Maintenance Director. It was mentioned by Ms. Ruvino that there is no cost to the County as the Contractor adds on to the winning bidder’s purchase price a Gov Deals 12.5% administrative fee and applicable sales tax. The resolution states that this agreement shall be effective June 23, 2026, and remain in effect for a period of five years.
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to execute Change Order #2, increasing the Contract with Air Force One Incorporated for the Geauga County Safety Center HVAC Maintenance and On-Call Services, including Post 2 and all Tower Sites. This increase is to the On-Call Services portion of the Contract for additional repair services as needed in the amount of $60,000.00, to a not to exceed total amount of $210,000.00 for a new total contract amount of $318,340.00. There will be no change to the Preventative Maintenance portion of the Contract and remain in effect through December 31, 2026. Mrs. Brakey confirmed that they are paying the $60,000 only if services are required.
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to authorize full release of retainage to GovTrust Partners, LLC in the amount of $5,087.86 for the Geauga County Safety Center Visitation Room Alterations Project, as final payment for construction services work completed, and further authorize transfer of the remaining balance of $5,230.00 of Owner’s Contingency project funds accordingly.
56:38 Min. The Department of Water Resources received approval for the following:
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to grant permission to advertise for two (2) Maintenance Worker (#2330) positions, under the Maintenance and Operations section in Wastewater. These positions will remain posted until filled. Mr. Gorris said that retirements are coming and they have also had promotions. He also said that these positions are on their organizational chart and not new.
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to execute the service Contract Agreement with Firehouse 8 Extinguisher Service, LLP to perform Fire Extinguisher Services and Testing for a one-year period in an amount not to exceed $4,500.00. Mr. Gorris said that this is a new contractor and that they bring all the fire extinguishers to the garage so they can test them all at once.
59:09 Min. Geauga County Agricultural Society (Fair Board) provided information and updates to the Board about happenings on the Fairgrounds and the upcoming Fair. Secretary Meg Noah and President Wendy Anderson from the Fair Board gave the update.
Ms. Noah said that last year they had 295,000 attendees. Since then, they have completed some major projects. Ms. Noah said they have completed projects in the Natural Resources area, completed restroom renovations, installed new security so they can now open Gate 2. They completed renovating the Berkshire bus garage. She said that now, “the maintenance shop, the concessions, the treasurer, the fair office, the gate workers, everyone's moved to one building now.” She said they still need some furniture and will be looking at furniture that the county has available to purchase June 30th. She mentioned some other projects, “we are completing the final projects for the new poultry barn and youth and livestock center. We're actually doing the concrete pad for the duck enclosure this week. . . She continued, “the exciting multi-purpose building project is on its way. Howard Bates, our director, is working on that with a local architect and we have bids...” " We received the capital budget money of $700,000 towards this project. So we are working on rethinking the project a little bit to include that money...and then we also received $111,000 for electrical upgrades which are very badly needed. So we're working on those projects and thank you for all your help and support and getting us that money.” She said that they have had to increase their fees to $12 to help cover expenses, but Friday will still be free for senior citizens and veterans. The 204th Fair will be held September 3-7, 2026. Ms. Noah pointed out that they had “650 junior fair exhibitors…then we have over 1,200 projects that they bring to the fair just on the junior fair side.”
1:06: 15 Min. The Commissioners’ Office received approval to execute Resolution #26-096 through #26-101 Honoring the following community members for their hard work in recovery and becoming a success story of the Geauga County Common Pleas Court’s New Leaf Program: Isabella Evans, David Storey, Brenda Clark, Dylan Gregory, Randolph Jack, and Robert Hughes.
1:07:04 Min. The Commissioners’ Office received approval to hire Joseph David Rice to the position of Part-time Communications / Media Specialist (#1333-1) to be effective June 29, 2026. Mr. Rice was in attendance and came forward to introduce himself.
The Commissioners’ Office received approval to cancel the Special Meeting scheduled for July 9, 2026.
Board Discussion - Ms. Bevan said she didn’t have anything for discussion and neither did Mrs. Brakey or Mr. Spidalieri.
1:08:52 Min. Public Comment - no comment.
1:09:52 Min. The meeting adjourned at 10:29 am.
Information and Posted Minutes: Available here.
Next Regular Meeting of the BOCC: The next Regular Meeting of the BOCC is scheduled for Tuesday, June 30, 2026.
Observer: Gail Roussey
Editor: Rooney Moy
Reviewer: Carol Benton
Date Submitted: July 2, 2026
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