Representative Adam Mathews 2025 Year in Review Newsletter

Dear Neighbor,

Since my last update, I have been working throughout the fall session to continue advancing key legislation to improve the lives of all Ohioans. At this time, the House has passed five more bills I sponsored and a resolution honoring the election of Pope Leo XIV as the first American pope. Additionally, the legislature has passed key property tax reforms to build on the progress we made in the budget and finally address Ohio's property tax crisis.

To date, I have introduced 33 bills and one concurrent resolution in the new General Assembly to continue our work to bring Warren County's conservative values to the Statehouse. This newsletter summarizes the progress we have made on these alongside the victories included in this year's operating budget.

I hope you and your family had a blessed and joyous Advent and Christmas season. Now, as we head into 2026, I wish you all a Happy New Year, and I look forward to all that we will accomplish this year.

Whether I am home in the district or serving in the Statehouse, my office and I are here to serve you. Please feel free to reach out anytime if we can answer any questions or assist with any state matter.

Many blessings,

Adam

2025 Victories - Operating Budget Highlights

In June, the House and Senate passed the Ohio's State Operating Budget for the next two fiscal years. This fiscally responsible, conservative budget promotes pro-family, pro-growth policies for Ohio. It moves Ohio forward and is a reflection of our duty to serve as good stewards of our state and constituents' tax dollars. During the budget debate, I spoke on the floor to defend infrastructure reforms to enable our great Warren County sports facilities to be renovated and expand.

KEY BUDGET WINS FOR WARREN COUNTY

Flat Income Tax of 2.75% & $1 Billion Income Tax Cut

Originally introduced in my House Bill 30, the budget includes an income tax cut to bring our state to a flat tax rate of 2.75% for all taxpayers. This leaves Ohio with the lowest income tax rate in our region and the second lowest in the nation, makes us more competitive with surrounding states, encourages investment, and simplifies the tax code.
$25 Million Grant Program to Incentivize Housing Construction

Originally introduced in my House Bill 313, the budget allocates $25 million in grants for local governments nearby major economic developments that adopt pro-housing policies. Aimed at reducing barriers to new housing construction, these policies include speeding up permitting processes, acquiring and readying sites for development, and reducing or eliminating unneeded fees placed on housing developers.
Grants awarded will then be used by local governments on housing needs, allowing them to make the decisions best suited to their own communities.
Ohioans, particularly our younger generations, should be able to realize the dream of home ownership in our state. This program promotes the policies needed to make that dream possible for more throughout Ohio.
$750 Tax Deduction for Contributions to Pregnancy Resource Centers

The budget also includes an amendment I drafted to create a tax deduction of $750 for contributions to pregnancy resource centers to encourage donations to these lifesaving ministries.
Other Key Budget Amendments I Introduced:

Language preventing the misuse of Medicaid dollars to fund gender transition counseling.
Prohibit replacement property tax levies to avoid the unanticipated tax increases often associated with such levies (originally House Bill 28).
Clean-up of tax loopholes used to unfairly increase property taxes (originally House Bill 232).
Cybersecurity updates for local governments that will guard taxpayer dollars against cybercrime and theft (originally House Bill 283).
Landmark Property Tax Reform

· Allows county commissioners to offer a second homestead exemption and second owner-occupancy credit to mirror those currently in place.

Provides county budget commissions with the authority to reduce unnecessary or excessive property tax collections and guarantees county auditors would reduce millage to ensure fixed-sum levies collect only a fixed sum. This provision was vetoed, and the House and Senate later passed a modified version into law.

Revises 20 mill floor calculations to lift more school districts off the floor and reduce tax increases following reappraisals. This provision was vetoed, and the House and Senate later passed a modified version into law.

Eliminate replacement levies and certain other levy types to ensure transparency for voters. This provision was vetoed, and both the House and Senate overrode the veto to pass this into law.

Empowering School Choice

The budget expands the home school expense tax credit to apply per student instead of per family and increases the maximum awards for the Autism Scholarship and Jon Peterson Special Needs Scholarship.Record Funding for Public Schools and Libraries

The budget increases state funding for public schools by $692 million over the coming biennium compared to the last fiscal year. It also appropriates nearly $1 billion in funding for public libraries, giving Warren County libraries a roughly $100,000 increase in funds over the biennium compared to FY 25 actual.

Promoting Medicaid Transparency

In addition to preventing Medicaid dollars from inappropriately being used to fund gender transition, the bill works to prevent fraud, waste, and abuse through new reporting requirements and audit requirements for state Medicaid spending.
Championing Conservative Values

• Establishes a statewide policy recognizing that there are only two genders.
• Removes the Governor's proposed tax increases and several proposed fee increases.
• Removes all gaming/gambling expansion provisions.
• Eliminates some affirmative action requirements for state contracts.
• Prevents menstrual products from being distributed in men's bathrooms in state-owned buildings.
• Makes substantial improvements and enhancements to Ohio's school choice opportunities for students.
• Prohibits Medicaid funds from being used for DEI programs, combatting discrimination and indoctrination.
• Includes $10 million each FY for the Parenting and Pregnancy Program and establishes a $750 tax credit for pregnancy resource center donations, defending the sanctity of life and supporting pregnant mothers.
• Expands the Ohio Department of Health's report providing statistics for all abortion reports.

136th General Assembly Legislation

Since starting the new General Assembly in last January, I have introduced 23 bills to continue enacting conservative policies for Warren County and Ohio. To date, six of these bills have been signed into law.

STANDALONE LEGISLATION SIGNED INTO LAW

Allow Employers to Post Labor Law Notices Online - House Bill 94

This bill simplifies the unnecessary regulation that labor law notices, such as the minimum wage law posting, be physically displayed in the workplace to allow employers to instead post such notices on the internet. This removes the necessity for unreasonable postings such as the display boards we see along highway construction sites.
I introduced this jointly alongside Senators Wilson and Lang. The House passed my bill, HB 94, the and Governor ultimately signed the Senate version, SB 33, into law in April.

House Resolution 139 - Honor Pope Leo XIV

This resolution honors the election of Pope Leo XIV as the first American pope.

LEGISLATION PASSED WITHIN STATE BUDGET

I introduced these bills, detailed on page two (Operating Budget Highlights), as standalone legislation before they were inserted into the budget, passed, and signed into law. Legislation often passes this way, as committees hold hearings on individual bills to hear public feedback before passing them in budgets or larger omnibus bills.

Flat Income Tax of 2.75% & $1 Billion Income Tax Cut - Originally House Bill 30

$25 Million Grant Program to Incentivize Housing Construction - Originally House Bill 313

Clean-up of Unfair Property Tax Loopholes - Originally House Bill 232

Cybersecurity Updates for Local Governments to Guard Taxpayer Dollars - Originally House Bill 283

Prohibit Replacement Levies to Avoid Unanticipated Property Tax Increases - Originally

House Bill 28

This bill was included in the state budget as one of several provisions that will reform the property tax system and provide relief to taxpayers and homeowners.

The Governor vetoed this provision, and both the House and Senate voted to override the veto and pass this into law.

LEGISLATION PASSED BY THE HOUSE, NOW IN THE SENATE

House Bill 48 - Increase Tax Deductions for 529s and ABLE Accounts

Currently, spouses filing joint tax returns can contribute less to 529 and ABLE accounts than those filing separate returns. House Bill 48 raises the deduction limit for joint filers to $8,000, eliminating this "marriage penalty" and creating greater opportunity to save and provide for their children, whether for developmental disabilities or college expenses.

House Bill 126 - Protect Businesses from Misuse of Public Nuisance Lawsuits

This bill protects both businesses and consumers by ensuring that public nuisance lawsuits, meant to abate local disturbances, are not misused to unfairly target certain businesses or industries such as firearms or gas car manufacturers. This will restore Ohio's legal environment to align the use of public nuisance lawsuits to their original purpose.

House Bill 127 - Protect Students by Permitting Schools to Withhold Directory Information

The bill permits school districts to withhold personal information of students from public release, protecting students from their personal information being given to anonymous requesters.

House Bill 324 - Patient Protection Act

The Patient Protection Act requires that drugs causing severe adverse effects in greater than 5% of patients only be prescribed following an in-person examination to ensure patient safety.

House Bill 258 - Driver's License Expiration Notification

Instead of current law, which requires the BMV to notify you of your license expiration only after the license has expired, this bill clarifies that the BMV may send email notifications beforehand to those who choose to provide their email address.

House Bill 195 - Uniform Commercial Code (UCC) Updates

House Bill 195 updates the UCC, a baseline code governing commercial transactions that applies if the parties to a transaction lack their own contract, to recognize the emergence of digital assets and cryptocurrencies. This aligns Ohio law with most other states, thereby reducing unnecessary compliance and regulatory burdens on Ohio businesses.

House Bill 260 - Clarify Court Procedures

This bill affirms the constitutional separation of powers between the legislative and judicial branches by repealing outdated, duplicative, or unnecessary statutes regarding court procedure.

House Bill 538 - Move Athletic Commission to Dept. of Commerce

This bill, passed within House Bill 59, shrinks government by moving the Athletic Commission, now an independent agency, under the Department of Commerce.

OTHER LEGISLATION INTRODUCED

House Concurrent Resolution 26 - Condemn Judge Ted Berry

Following Judge Berry's egregious online comments on the assassination of Charlie Kirk, I called for his resignation. He chose not to resign, and in defense of the independent and reliable judiciary Ohioans deserve, I introduced this resolution to initiate removal proceedings against him. Judge Berry will be leaving his position in January 2026.

House Bill 443 - Property Tax Evictions

This bill prohibits the eviction of seniors from their homes for failing to pay property taxes provided they enter into a payment plan with the county. This codifies an existing informal practice of not evicting seniors, giving them peace of mind and clear guidelines for pursuing a payment plan.

House Bill 483 - Allow Partial Property Tax Deferral

To mitigate the immediate impact of property tax increases, this bill establishes a system whereby eligible homeowners may defer for future payment a portion of their property taxes should their tax bill increase significantly from the previous year.

House Bill 450 - Allow Pregnant Mothers to Use Accessible Parking

Aiming to support pregnant mothers as they navigate the difficulties of pregnancy, this bill would allow them to obtain a temporary accessible parking placard for six months covering their third trimester and first three months postpartum.

House Bill 143 - Property Tax Relief for Long Term Homeowners

House Bill 143 creates enhanced homestead exemption of $56,000 for long-term homeowners of 20+ years to bring immediate relief to those struggling to stay in their lifetime homes due to taxes.

House Bill 72 - Prohibit State Funding of Death

To uphold a consistent ethic of life in our state, this prevents the state from spending any taxpayer dollars on ending human life by abolishing the death penalty and reaffirming Ohio's prohibition against taxpayer funded abortion and euthanasia.

House Bill 68 - Concealed Carry in Municipal Building

This bill clarifies legal loopholes to allow smaller municipalities with multipurpose municipal buildings the same rights as their larger counterparts with respect to local control of concealed carry, protecting Ohioans' Second Amendment rights from unnecessary legal challenges.
House Bill 185 - Protect All Ohioans' Name, Image, and Likeness and Enact Deepfake Protections

This bill extends NIL protections currently afforded to some Ohioans based on commercial purpose to all Ohioans, recognizing the inherent dignity and worth of everyone. To further protect Ohioans' likenesses amidst advances in artificial intelligence, the bill also creates a legal framework to contain malicious deepfakes created to harm others.

Property Tax Reform

Throughout my time in office, passing substantive property tax reform to address the causes of tax spikes has been a priority for me and the Ohio House at large.

The Governor recently signed a series of historic bills that will slow tax spikes, prevent unnecessary tax collection, and give local governments greater authority to better respond to the needs of their constituents.

House Bill 124

· Flips the script by giving County Auditors the authority to determine which real estate sales are valid for use in property revaluations and updates.

House Bill 129

· Implements a check on tax hikes by counting emergency, substitute, incremental growth, conversion levies and the property tax portion of combined levies toward the 20-mil floor - closing loopholes and slowing tax spikes.

House Bill 186

· Establishes a new Inflation Cap Credit that prevents increases in school district taxes from exceeding the rate of inflation, giving $1.7 billion back to taxpayers. Provides another $800 million in relief to Ohio homeowners over the next four years by phasing out the nonbusiness credit.

House Bill 309

· Slashes unnecessary collections by expanding the County Budget Commission's authority to modify levies and trim high millage rates, shielding Ohioans from overly excessive tax bills.

House Bill 335

· Caps the inside millage increase to inflation, ensuring no large spikes in unvoted tax increases and providing hundreds of millions in property tax relief over the next three years.

As we head into 2026, please never hesitate to contact my office at [email protected] if I can be of any assistance or help answer questions.

It is a blessing to continue to serve you in the Statehouse. I look forward to continuing the work to make Ohio the best place to live, work, and raise a family in the new year.