Later this week, Ohio’s Property Tax Reform Working Group will go over their draft report ahead of the Sept. 30 deadline set by Gov. As they have been throughout, working group members are largely on the same page. The working group would put the carry over limit at 100% and apply it to all taxing authorities. State lawmakers also wanted to restrict the kinds of levies school districts can propose — including the removal of fixed-sum emergency and substitute emergency levies. The working group wants to allow emergency levies, but only if the auditor has placed the district in fiscal caution, watch, or emergency.