The Buckeye Institute testified before the Ohio House Development Committee on March 18 regarding House Bill 161, which would extend Ohio’s lodging tax to homeowners who rent their properties for short-term stays.
The issue is significant because the bill could affect property rights and supplemental income for families who use short-term rentals. The Buckeye Institute said that, unlike other bills under consideration, House Bill 161 does not include reforms or protections for private property owners.
Greg R. Lawson, senior research fellow at The Buckeye Institute, said in his testimony that House Bill 161 is a “misguided move that undermines private property rights and costs families supplemental income when they need it most.” Lawson also said the bill “would impose these new taxes without any of the reforms or private property protections that those other bills provide.” He called it a “worst-of-all-worlds approach” because it subjects “some homeowners to new taxes without offering any [ ] reforms” to protect them from local government bans.
Lawson pointed out that other states such as Indiana, Arizona, and Florida have laws preventing outright bans on short-term rentals. Arkansas and Idaho are considering similar measures. He said The Buckeye Institute opposes applying sales and lodging taxes to short-term rentals unless there are protections against local government overreach.
The Buckeye Institute is an independent research organization based in Columbus, Ohio. It depends on private funding from individuals, corporations, and foundations according to its official website. The group works to promote free-market public policy through research, data analysis, and policy development according to its official website. While focusing on Ohio issues, it also promotes free-market ideas nationally according to its official website. The organization aids policymakers with research and data in support of free-market principles according to its official website and operates as a nonprofit under section 501(c)(3) of the Internal Revenue Code according to its official website.
Lawson concluded his testimony by saying he would be happy to answer any questions from the committee.


