West Chester and Liberty Township property owners in the Lakota Local School District won't see a dime from Ohio's new Inflation Cap Credit on their school tax line. But a joint guide released Friday by Butler County Auditor Nancy Nix and Treasurer Michael McNamara shows they still receive a smaller credit through the Butler County Joint Vocational School District.
The estimated JVSD credit: $12.16 per $100,000 of appraised home value, according to the guide. For a home appraised at $300,000, that works out to roughly $36.48. Not a windfall, but if you already paid your full 2025 tax bill before the credit appeared, you'll need to request a refund or let it roll forward to your next bill.
Who qualifies and why Lakota doesn't
The Inflation Cap Credit, created by House Bill 186 and signed by Gov. Mike DeWine on Dec. 19, 2024, reduces property taxes in school districts that have hit Ohio's 20-mill floor. That's the threshold where state law stops reducing certain voted operating levies as property values climb.
Lakota LSD hasn't reached that floor. Neither has Fairfield City Schools. So those districts generate $0 in school-portion credits for their taxpayers.
The JVSD portion is separate. Because the Butler County JVSD has hit the 20-mill threshold, properties across the county still receive that slice of the credit regardless of their local school district's status.
No application needed
The credit is calculated automatically and appears as a line item labeled "Inflation Cap Credit" on second-half 2025 tax bills, payable in 2026. Property owners can look up their specific amount on the Auditor's website at auditor.bcohio.gov by searching their property and selecting the Tax Summary tab.
Already paid? Here's how to get a refund
Residents who paid their full 2025 property tax bill before the credit showed up have two options. The overpayment will automatically roll forward as a credit on the next bill. Or, if they'd rather have cash back, they can submit the HB 186 Overpayments Refund Request form on the Treasurer's website at treasurer.bcohio.gov under Forms & Applications.
No deadline for the refund request is listed in the guide.
Credit isn't one-and-done
The credit factor will be recalculated after each countywide reassessment. Butler County is conducting a reassessment for Tax Year 2026, so a new factor will apply to bills payable in 2027.
"While most of the recent state laws regarding property taxes are focused on limiting future tax increases, this one actually provides a direct savings now," Nix said in a separate April 2025 press release when the credit first took effect.
Residents with questions can contact the Auditor's Office at 513-887-3154 or [email protected], or the Treasurer's Office at 513-887-3181 or [email protected].
