The short answer, according to Nolan, is sort of.
“The idea that you can replace property tax with sales tax doesn’t work,” Nolan said. “But you can do it in small part in Warren County.”
A sales tax of more than 17% would be needed to completely replace property taxes, he said.
Warren County has a total 6.75% tax on retail sales, including the 5.75% Ohio sales tax, a 0.5% county legislated permissive tax, and a 0.5% county legislated additional sales tax.
Warren County’s tax rate is the same as neighboring Clermont and Greene counties. The rate falls below Hamilton (7.8%), Montgomery (7.5%) and Clinton (7.25%) counties. Hamilton and Montgomery Only Butler County (6.5%) has a lower sales tax.
On the property tax side, Warren County has an effective combined millage of 7.78, significantly lower than Hamilton (25.76), Butler (12.13) and Clermont (10.7).
The Committee to Abolish Property Taxes - a citizen-led organization also known as Ax Ohio Tax - is actively gathering signatures to put a constitutional amendment on the November ballot that would eliminate property taxes in the state.
But Warren County is in a financial position where it could enact slight increases to sales tax to offset some potential losses from property taxes or give residents a “tax holiday,” as it did in 2024.
The fiscally conservative county carries no debt service in its general fund, has a $47 million infrastructure fund to cover capital needs, and maintains a $13.5 million rainy day fund.
A sales tax increase could be enacted for a limited time, and, according to Commissioner David Young, wouldn’t be shouldered solely by Warren County residents.
“Upwards of 60% of the sales tax is paid by out of county people,” Young said.
Credit: Nick Graham
Credit: Nick Graham
One of Warren County’s top economic drivers is tourism, anchored by King’s Island amusement park, the Cincinnati Open tennis tournament, and the Ohio Renaissance Festival.
Tourism accounts generates from than $217 million in tax revenue for federal, state and local governments, with the county drawing more than 13 million visitors a year, according to a 2024 study by Tourism Economics and TourismOhio.
Nolan said Warren County could raise its permissive sales tax up to 1% without a ballot measure and without limitations on what the dollars could be used for.
Voter approval would be required to raise the tax higher than 1%, and anything above the 1% threshold would require a specific use.
In 2018, the county used saved funds and a temporary 0.25% sales tax to pay for a new $56.5 million jail. The project was completed and paid for in less than 5 years and the tax was expired.
The commissioners have asked Nolan to provide specific numbers following the Easter holiday and in time for them to adopt their 2027 budget this summer.
The county’s 2026 operating budget is $93.6 million, a decrease of 0.26% from 2025.
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