ELYRIA — Lorain County commissioners delayed action Friday on a proposed property tax exemption after school and municipal officials warned the move could reduce millions of dollars from classrooms, city services and local budgets.
The item before commissioners would have authorized a permissive “piggyback” homestead exemption and a 2.5% partial real property tax exemption for tax year 2026 for real property and tax year 2027 for manufactured homes, with taxes payable in calendar years 2027 and 2028, respectively.
After nearly an hour of public comments from school leaders, city officials, parents and residents, commissioners voted to table the measure rather than approve it Friday.
The proposal drew strong concern from several school districts, especially North Ridgeville, Avon Lake, Elyria, Lorain and Columbia, where officials said the exemptions would provide tax relief for some residents but shift the cost to schools and local governments that rely on property tax revenue.
Several speakers acknowledged the need for property tax relief, particularly for seniors, homeowners and residents on fixed incomes. But they argued that the county’s approach could create a different problem by reducing revenue that voters had already approved for public education and municipal services.
Mark Ballard, a Lorain City Schools Board of Education member, said he respected the intent behind the original tax relief, especially for seniors and working families, but asked commissioners to consider the effect on students with the same level of concern.
Schools warn of classroom impact
North Ridgeville City Schools officials said the prior exemption already cost the district roughly $1.7 million, or about $361 per student.
Superintendent Roxann Caserio said the district serves nearly 4,800 students and 650 staff members. She told commissioners the district spends below the state average per student and has already implemented a hiring freeze, reduced or eliminated instructional resources and raised fees for families.
She said the district was able to absorb some of the first-year impact through attrition, but warned that another round of reductions could lead to staff members losing jobs.
“The decision made near the end of 2025 may on its face have seemed like a good solution, but the minimal savings that were accomplished for the average homeowner forced the district into deficit spending two years sooner than projected,” Caserio said during public comment.
Other North Ridgeville speakers said the district has not asked voters for new operating money since 2012 and has worked for more than a decade to keep costs controlled while expanding programs, including its public STEAM school, which incorporates science, technology, engineering, arts and math.
Wendy Fanta, treasurer for North Ridgeville City Schools, said she understood the concerns about rising property taxes but warned that the proposal would shift the burden onto children and schools.
She said the exemption would provide additional relief to about 20,000 residents while affecting nearly 40,000 students across Lorain County.
“Good intentions do not always make good policy,” Fanta said.
Marcy Saxon, a North Ridgeville parent, said the district has already seen a grade level cut from its public STEAM school and staff positions left unfilled when employees retire or resign. She said those decisions eventually mean fewer course offerings, fewer opportunities and more strain on classrooms.
Kelly McCarthy, a North Ridgeville school board member, said the district has worked for years to build trust with voters and avoid returning for new operating money. She said another major loss of revenue could undo years of planning and force the district back to voters sooner than expected.
Avon Lake, Elyria and Columbia cite concerns
Avon Lake City Schools Superintendent Joelle Magyar also urged commissioners not to move forward. She said Avon Lake lost roughly $1.3 million last year after voters approved a levy in May 2025.
Magyar said the district had already made $2 million in cuts, reduced staffing by 35 positions and expected to be down another 10 staff members this year. She said the district also raised full-day kindergarten tuition to about $4,000, increased preschool tuition and raised pay-to-participate costs for extracurricular and co-curricular activities.
She warned that another $1.3 million loss could force the district back onto the ballot within two years.
Elyria City Schools Treasurer Colleen Aholt said Elyria would face an annual revenue reduction of more than $1.5 million, representing more than a 1.5% decrease in district operating resources.
She said the reduction would not eliminate the cost of educating students. Instead, she said, it would shift the burden elsewhere, either to taxpayers through future levy requests or to districts through reduced programming, staffing and student support.

Graig Bansek, superintendent of Columbia Local Schools, also urged commissioners to table or reject the item. He said districts need stability when building long-term financial plans and warned that continued revenue reductions would eventually force schools to make difficult choices or return to taxpayers.
Cities say services also affected
Municipal officials also warned that the proposed exemptions would affect cities, villages and townships.
Beth Krosse, finance director for Avon Lake, said the city supports efforts to keep property taxes reasonable and affordable. But she said the proposed revenue reduction would add financial pressure at a time when cities are facing rising operating costs and aging infrastructure needs.
She said property taxes are Avon Lake’s second-largest revenue source and that the city has had little to no tax dollars available for infrastructure spending for three consecutive years.
Avon Lake Councilwoman Jennifer Fenderbosch said residents are already asking about road repairs and delayed infrastructure projects. She said the city does not have a capital budget this year and is operating on a bare-bones budget.
Rob Shahmir, an Avon Lake councilman, said last year’s exemption reduced Avon Lake property tax receipts by about $250,000. He said those dollars help fund police, fire, EMS, roads, infrastructure and other core services.
North Ridgeville Mayor Kevin Corcoran said North Ridgeville was hit hard on both the school and city side. He said the city lost more than $400,000, while the school district lost about $1.7 million.
Corcoran said he understood the need for tax reform but said the challenge for local governments is how to continue providing services when costs and demand are increasing while revenue is being reduced.
Commissioners discuss need for tax relief
Commissioners said they understood the concerns raised by schools and local governments, but also said the county has been trying to respond to residents struggling with rising property taxes.
Commissioner Jeff Riddell spoke first, saying the issue is difficult because it places two public needs against each other: relief for residents who are struggling to stay in their homes and stable funding for schools and public services.
Commissioner Marty Gallagher followed, discussing the need to better understand what options are available before the board makes a final decision. Commissioners noted that the county may now have more flexibility than it had last year.
Commissioner David Moore also spoke before the item was tabled, with commissioners discussing whether the homestead exemption and the 2.5% owner-occupied credit could be separated or adjusted rather than handled as one all-or-nothing decision.
Commissioners also said the state placed counties in a difficult position by creating a complicated property tax system and then giving local officials limited tools to provide immediate relief.
Decision tabled for now
After hearing from the public and discussing the issue, commissioners voted to table the item.
The decision means the exemptions were not approved Friday. Commissioners discussed bringing the issue back at their June 2 meeting, while also noting the decision must be made by July 1.
For now, the debate remains unresolved.
School and city officials said they want commissioners to fully evaluate the long-term effect before renewing the exemptions. Commissioners said they want to understand what options are available while still considering relief for residents facing higher tax bills.
Ballard summed up the tension during public comment, telling commissioners he was not there to question the intent behind tax relief.
“You weren’t trying to hurt anybody,” Ballard said. “You were trying to help somebody.”
But he asked commissioners to consider students alongside seniors and homeowners as they weigh the issue.
“I’m asking you to weigh the kids of Lorain County with the same weight that you give to our seniors and our homeowners,” Ballard said. “Both deserve your protection. Both deserve your courage.”





