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Issue record

Taxes and property

In short

Kaptur's campaign lists no property tax position on the pages checked. Merrin's campaign backs lower, simpler taxes and notes he chaired the Ohio House Ways and Means Committee. On the record, Merrin sponsored laws on property value challenges in 2017 and 2022, and a 2021 law cutting taxes on new banks and mortgage lenders. Eyewear tax relief and fuel tax pump notices became law in 2019 budgets; his bills on them did not become law.

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Campaign positions

What each campaign says.

Marcy Kaptur

Her reviewed priorities page addresses ending tax breaks for companies that ship jobs overseas but states no position on property taxation or on state and local tax administration.

Derek Merrin

His campaign describes him as an advocate for lower taxes, a simpler tax code and transparency, and names his chairmanship of the Ohio House Ways and Means Committee.

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Evidence timeline

What the record shows.

  1. Occurred Apr 20, 2022

    official action

    Derek Merrin: Matches stated record claim

    He sponsored House Bill 126 on how local governments contest property values, signed in April 2022, after two earlier tries of his did not become law.

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    His campaign says he reformed Ohio's Board of Revision law in 2022, limiting the power of local governments to challenge property values in order to raise property taxes. He is recorded as the sponsor of H.B. 126 of the 134th General Assembly, "Regards process for local governments to contest property value", signed April 20, 2022 and effective July 21, 2022. He had carried the subject twice before without success: H.B. 343 of the 132nd and H.B. 75 of the 133rd, the latter passing the Senate but not completing. Limit: The card tests sponsorship and enactment, not the law's effect on anyone's tax bill, and takes no position on whether the change was worth making.

  2. Occurred Jan 9, 2021

    official action

    Derek Merrin: Matches stated record claim

    He sponsored House Bill 150 to reduce taxes on new banks and mortgage lenders, signed in January 2021; the highest-in-the-nation claim isn't checked here.

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    His campaign says he reduced mortgage lenders' tax burden in 2021, calling it the highest in the nation at the time. He is recorded as the sponsor of H.B. 150 of the 133rd General Assembly, "Reduce taxes on new banks and mortgage lenders", signed January 9, 2021 and effective April 12, 2021. Limit: The bill's enactment is on the record. The description of Ohio's burden as the highest in the nation is the campaign's and is not evaluated here.

  3. Occurred Jul 18, 2019

    official action

    Derek Merrin: Matches stated direction

    His own bill passed the House and stalled in the Senate, but the exemption became law in the 2019 state budget; the record doesn't link it to his bill. The $45 million isn't checked here.

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    His campaign says he repealed the sales tax on prescription eyewear, saving taxpayers forty-five million dollars a year. His own bill did not do it. H.B. 116 of the 132nd General Assembly, "Exempt optical aids from sales tax", passed the House, was referred to a Senate committee and stopped there, with no signature and no effective date. The exemption exists all the same: Revised Code section 5739.02 was amended by House Bill 166 of the 133rd General Assembly, the state budget, effective July 18, 2019. Limit: He introduced and passed through one chamber a bill for this exemption, and the exemption became law. Whether the budget's provision came from his bill is not something the record settles, and the forty-five million dollar figure is the campaign's, not the state's.

  4. Occurred Jul 3, 2019

    official action

    Derek Merrin: Matches stated record claim

    Pump notices showing state and federal fuel taxes became law in the 2019 transportation budget, as he says, though his own two bills on it did not pass.

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    His campaign says his Fuel Tax Transparency Act, requiring stickers on fuel pumps that display state and federal fuel taxes, became law in 2019 through the Transportation Budget. Revised Code section 5735.50 requires notices on retail service station pumps showing state and federal fuel tax rates. It took effect July 3, 2019, and the Code names House Bill 62 of the 133rd General Assembly, the transportation budget, as its legislation. He had carried the subject as his own bill twice without passage: H.B. 70 of the 132nd and H.B. 110 of the 133rd. Limit: The claim names the vehicle and the Code agrees. What the Code cannot show is who wrote the budget's provision, so the record confirms the outcome and the route rather than the authorship.

  5. Occurred Nov 6, 2017

    official action

    Derek Merrin: Matches stated direction

    His House Bill 118 became law in 2017 and bars dismissing a property value complaint for failing to name the owner, a narrower change than the whole process.

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    His campaign says he simplified the process for homeowners to challenge their property value. He is recorded as the sponsor of H.B. 118 of the 132nd General Assembly, signed November 6, 2017 and effective February 5, 2018. The General Assembly's short title is "Prohibit dismissing tax complaint if fails to identify owner": it bars dismissal of a complaint on one specific ground rather than revising the process as a whole. Limit: The law is narrower than "simplified the process" suggests, and it is his. The card compares the wording to the bill's own title and does not judge how much difference the change made.

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Sources12 source records

How we use sources

  1. Marcy's Prioritieshttps://marcykaptur.com/priorities/

    Marcy Kaptur for Congress · Reviewed Sep 20, 2026

    Campaign-controlled source. Positions are attributed, not independently verified facts.

    candidate statement

    For: Marcy Kaptur: campaign position

  2. Campaign home page, including the About sectionhttps://derekmerrin.com/

    Derek Merrin for Congress · Reviewed Sep 20, 2026

    Campaign-controlled source and the whole of the campaign's site: it is one page whose only internal link is a privacy policy. Positions and record claims are attributed, not independently verified facts. The domain merrinforcongress.com is a registrar parking page and is not the campaign's site.

    candidate statement

    For: Derek Merrin: campaign position; Derek Merrin: Matches stated record claim; Derek Merrin: Matches stated direction

  3. H.B. 126, 134th General Assemblyhttps://www.legislature.ohio.gov/legislation/134/hb126

    Ohio General Assembly · Reviewed Sep 20, 2026

    Sponsor, versions, signature and effective dates as published by the legislature.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  4. H.B. 343, 132nd General Assemblyhttps://www.legislature.ohio.gov/legislation/132/hb343

    Ohio General Assembly · Reviewed Sep 20, 2026

    An earlier bill of his on local governments contesting property values; did not pass.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  5. H.B. 75, 133rd General Assemblyhttps://www.legislature.ohio.gov/legislation/133/hb75

    Ohio General Assembly · Reviewed Sep 20, 2026

    An earlier bill of his on the same subject; passed the Senate and did not complete.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  6. H.B. 150, 133rd General Assemblyhttps://www.legislature.ohio.gov/legislation/133/hb150

    Ohio General Assembly · Reviewed Sep 20, 2026

    Sponsor, versions, signature and effective dates as published by the legislature.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  7. H.B. 116, 132nd General Assemblyhttps://www.legislature.ohio.gov/legislation/132/hb116

    Ohio General Assembly · Reviewed Sep 20, 2026

    His optical-aids bill. Its last published version is As Passed by the House, with no signature and no effective date. Ohio renumbers bills each General Assembly, so the same number belongs to three other members' bills in the assemblies he served.

    official legislative record

    For: Derek Merrin: Matches stated direction

  8. Revised Code section 5739.02https://codes.ohio.gov/ohio-revised-code/section-5739.02

    Ohio Laws and Administrative Rules · Reviewed Sep 20, 2026

    The sales-tax exemption section. Its published history names House Bill 166 of the 133rd General Assembly, the state budget, effective July 18, 2019.

    official legislative record

    For: Derek Merrin: Matches stated direction

  9. Revised Code section 5735.50https://codes.ohio.gov/ohio-revised-code/section-5735.50

    Ohio Laws and Administrative Rules · Reviewed Sep 20, 2026

    Requires fuel tax rate notices on retail pumps. Effective July 3, 2019; the Code names House Bill 62 of the 133rd General Assembly as its legislation.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  10. H.B. 110, 133rd General Assemblyhttps://www.legislature.ohio.gov/legislation/133/hb110

    Ohio General Assembly · Reviewed Sep 20, 2026

    His second fuel-tax transparency bill; did not pass. Its long title names Revised Code section 5735.50, which is how the enacted provision was traced.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  11. H.B. 70, 132nd General Assemblyhttps://www.legislature.ohio.gov/legislation/132/hb70

    Ohio General Assembly · Reviewed Sep 20, 2026

    His first fuel-tax transparency bill; did not pass.

    official legislative record

    For: Derek Merrin: Matches stated record claim

  12. H.B. 118, 132nd General Assemblyhttps://www.legislature.ohio.gov/legislation/132/hb118

    Ohio General Assembly · Reviewed Sep 20, 2026

    Sponsor, the legislature's own short title, signature and effective dates.

    official legislative record

    For: Derek Merrin: Matches stated direction

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