Tax change would spur Ohio development — and help low-income families most, new study says

A study by the University of Notre Dame’s Student Policy Network and the Center for Land Economics suggests that a land-value tax in Ohio, which taxes land four times more than buildings, could spur development and benefit low-income families. The study found Cincinnati has over $1.87 billion in vacant land and highlighted tax disparities, such as a low-income apartment building being taxed 22 times more than a nearby parking lot. Ohio state Sen. Louis Blessing III, R-Colerain Township, is proposing a constitutional amendment to allow communities to adopt this tax model.