Exploring the myth of property tax abatements: An analysis of the financial effects on a school district

In an effort to cut through the myths about the effects of tax abatement on public schools, this research study was an in-depth exploration of the impact of tax abatements on a medium sized Ohio city school district. The study began with a review of the history of tax abatement in the school community. Then the effects of the 19 current tax abatements were calculated on both local and state school revenues with and without the abated values. The study concluded with an account of the advantages and disadvantages to the school district due to the existing tax abatements. This study provides data that can be useful to other school districts in understanding the impact of tax abatement.