• Governments often use taxes to discourage certain activities and tax exemptions to encourage others.
• Ohio once implemented a squirrel tax in 1807 to control the population, rewarding residents with tax breaks for squirrel skins.
• Modern examples include “sin taxes” on items like alcohol and tobacco, and tax exemptions for agriculture and manufacturing.

Ohio once had a squirrel tax. No kidding.

The legislature made a quota for every property owner. To reduce the out of control squirrel population in 1807, Ohio would exempt your property tax bill for every squirrel skin one provided as proof of squirrel population reduction.

Ohio has an agricultural value reduction program to reduce property tax on land used for agriculture. Manufacturing equipment is automatically exempt from sales and use tax.

Thus, the pattern has been clear for 220 years: Tax what you don’t want. Exempt what you do.

Taxes can be both counterproductive and counter intuitive.

ONE THOUGHT: Tax what you don’t want

Taxes on alcohol, tobacco, and cannabis are “sin” taxes designed to generate revenue on things that government wishes to discourage.

Ohio’s 1807 squirrel tax is a shining example. Bring us your squirrel skins or pay more tax.

Arguably, some local places in Ohio have purposely taxed themselves more in order to keep certain real estate investments out.

SECOND THOUGHT: Exempt what you do want

Exemptions for job-creating globally-competitive capital investment just makes sense.

Ohio automatically reduces property taxes on agriculture land and has for decades. It’s called CAUV. Tax farmland more? You’ll get less farmland.

Trade this year’s revenue for a longer-term future of more revenue is the biggest point with local property tax exemption authority.

Trade incremental property tax one year for greater income tax now and in the future.

THIRD THOUGHT: Watching the great tax debate in Ohio

Though action has been taken from the Ohio General Assembly, there could be more to come in the debate sparked by rising property taxes. And it’s not just property taxes in play. Talk about redirecting local income taxes, removing sales tax exemptions, and curbing real estate tax diversions are among the items open for debate. Should an over $20 billion hole emerge in Ohio’s collective state and local tax portfolio from a possible statewide referendum, there’s nothing off the table.

That’s why the principle from 1807 is key to remember.

Tax what you don’t want. Exempt what you do.

By the way, that Ohio squirrel tax had to be repealed in 1808, because it worked. The squirrel population was decimated and taxpayers were afraid they couldn’t gather enough squirrel skins to avoid the tax.

Rick Platt is President and CEO of the Heath-Newark-Licking County Port Authority with over three decades of experience in Ohio industrial development. He is a board member of JobsOhio.

STATE COLLEGE – This one never felt like No. 1 vs. No. 2.

It wasn’t close.

Cael Sanderson’s top-ranked Penn State team is that good.

And the talented second-ranked Ohio State Buckeyes were missing a few key regulars on Friday night in front of a record crowd of 16,006 at Bryce Jordan Center.

Ohio State was without sixth-ranked Ethan Stiles at 149, top-ranked Brandon Cannon at 157 and fifth-ranked Carson Karchla at 174.

The Buckeyes’ replacements had to face a trio of of Nittany Lions that were a combined 46-1 coming in – junior Shayne Van Ness, true freshman PJ Duke and senior Levi Haines.

Not ideal.

The Lions won nine of 10 bouts, three of them in overtime.

The result? Penn State 36, Ohio State 5.

The Nittany Lions’ winning streak now stands at 85 consecutive matches. Penn State (14-0, 8-0) is the 2025-26 Big Ten dual meet champion.

The Lions close out their regular season with a home matchup against Princeton on Feb. 20 at Rec Hall.

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“It’s just a close group; a lot of, obviously, tough battles tonight and our guys fought hard and we were able to go find those points at the end in really good matches,” Sanderson said of his wrestlers afterward.

“It’s just something we need to keep doing as we prepare for the postseason now.”

The Buckeyes (17-1, 6-1) needed to create plenty of magic early to have any chance, but PSU’s Luke Lilledahl and Marcus Blaze had other ideas.

The top-ranked Lilledahl, a sophomore 125-pounder, stayed unbeaten with a 4-1 win over previously unbeaten Nic Bouzakis in sudden victory. Lilledahl’s winning takedown occurred 39 seconds into the overtime neutral period.

Both wrestlers had escapes in regulation and Lilledahl just missed converting a takedown shot before the third-period buzzer.

Blaze, an unbeaten true freshman, improved to 18-0 with a 3-2 win in overtime over previously unbeaten Ben Davino at 133.

The two were tied 1-1 after regulation. No points in sudden victory, then Davino escaped in the second OT period.

Blaze, working from underneath and down 2-1, followed with the winning reversal with 15 seconds left overtime and rode out Davino for the win.

Blaze was No. 4 coming in, Davino was ranked No. 2.

Returning national champ Jesse Mendez put the Buckeyes on the board with a dominant win over PSU junior Braeden Davis, winning by 18-2 technical fall in 5:49 to cut Ohio State’s deficit to 6-5, but the issue was pretty much decided after 133.

Mendez now 18-0, is clearly the man to beat at 141.

Van Ness, a heavy favorite, worked Ohio State freshman Brogan Fielding for a 20-5 technical fall at 149 in 6:17.

Duke needed just 3:28 to pin Ohio State freshman Daxton Chase at 157.

Haines also won via tech. fall, 16-1, in 4:16 over Ohio State sophomore T.J. Shierl at 174.

PSU also received bonus point victories from junior Mitchell Mesenbrink at 165 (major decision), sophomore Rocco Welsh at 184 (decison), sophomore Josh Barr at 197 (major decision) and yes, freshman Cole Mirasola (overtime decision) at 285.

Welsh stayed unbeaten by rallying for a 7-6 win over Buckeyes junior Dylan Fishback, scoring two takedowns in the final period, the last one with 14 secods left.

Mirasola, facing Ohio State’s third-ranked Nick Feldman, scored a takedown 14 seconds into sudden victory to upset the Buckeye 4-1.

PENN STATE 36, OHIO STATE 5

125 pounds: Penn State So. Luke Lilledahl (16-0) dec. Ohio State Jr. Nic Bouzakis (12-1) by 4-1 (SV)

133: Penn State Fr. Marcus Blaze (18-0) dec. Ohio State Fr. Ben Davino (20-1) by 3-2 (TB2)

141: Ohio State Sr. Jesse Mendez (18-0) won by tech. fall over Penn State Jr. Braeden Davis (8-3) in 5:49 (18-2).

149: Penn State Jr. Shayne Van Ness (17-0) tech. fall over Ohio State Fr. Brogan Fielding (7-7) in 6:17 (20-5).

157: Penn State Fr. PJ Duke (15-1) pinned Ohio State Fr. Daxton Chase (7-7) in 3:28.

165: Penn State Jr. Mitchell Mesenbrink (18-0) major dec. Ohio State Sr. Paddy Gallagher (9-6) by 12-2.

174: Penn State Sr. Levi Haines (17-0) won by tech. fall over So. T.J. Shierl (12-7) in 4:15 (16-1).

184: Penn State So. Rocco Welsh (16-0) dec. Ohio State Jr. Dylan Fishback (12-6) by 7-6.

197: Penn State So. Josh Barr (15-0) major dec. Ohio State Jr. Luke Geog (12-5) by 11-2.

285: Penn State Fr. Cole Mirasola (13-4) dec. Ohio State Jr. Nick Feldman (17-4) by 4-1 (SV).

COLUMBUS, Ohio (WSYX) — Ohio Attorney General Dave Yost announced two new partnerships in Columbus aimed at increasing awareness of elder abuse and stopping financial exploitation before it devastates older Ohioans.

The Ohio Bankers League and the Ohio Health Care Association are teaming with the Attorney General’s Office as part of a coordinated statewide campaign to educate Ohioans on the warning signs of elder abuse and how to prevent it.

Elder abuse doesn’t always leave bruises,” Yost said. “Sometimes it looks like unusual withdrawals or a sudden change in financial behavior. Our financial institutions are a first line of defense.

The partnerships build on efforts announced last fall with the Ohio Pharmacists Association, expanding the network of frontline professionals who regularly interact with older Ohioans, including bankers, health-care providers and pharmacists.

The new partnerships include training focused on identifying signs and symptoms of elder abuse and financial exploitation, distribution of educational materials to increase awareness and provide guidance on where victims and families can turn for help, and using partner websites, member networks and public-facing platforms to expand outreach and increase reporting.

“When you’re dealing with an epidemic, you need a big army,” Yost said at a press conference this morning with representatives of the trade associations. “These partnerships are critical.”

Yost’s office said scams targeting older adults are becoming more sophisticated and more common, and that financial institutions are positioned to spot red flags such as suspicious withdrawals, unusual check-writing patterns and sudden wire transfers. With coordination with law enforcement and improved reporting, banks can help prevent scammers from draining victims’ accounts.

“On behalf of the Ohio Bankers League and Ohio’s community banks, I want to thank Attorney General Yost and his team for inviting us to be a partner in this critically important effort to combat elder financial fraud,” Mike Adelman said. Adelman is president and CEO of the Ohio Bankers League, which consists of more than 170 FDIC-insurance financial institutions. “This partnership matters, and it sends a powerful message to Ohioans that government and local banks are standing together to protect our most vulnerable neighbors.”

Health-care providers can also play a role by recognizing signs of physical, emotional and sexual abuse and encouraging elderly patients to report it.

“For every Ohio Health Care Association member, the safety, well-being and compassionate care of residents, especially in their most vulnerable moments, are our highest priorities,” Scott Wiley said, CEO of the Ohio Health Care Association, which represents more than 1,300 assisted-living communities, providers of home care and hospice services, and skilled nursing-care facilities.

Every Ohioan entrusted to our care deserves to feel safe, respected, seen and valued,” Wiley said.

Yost’s office said elder abuse in Ohio has grown by 400% in the past seven years. Estimates show one in 10 Ohioans age 60 or older suffer abuse, but only one in five cases is reported.

Sara Kilpatrick, executive director and CEO of the Ohio Pharmacists Association, said her association is working with Yost’s office to provide educational information on prescription bags and window-ledge cards for distribution to pharmacies throughout Ohio.

“Too many older Ohioans suffer in silence,” Kilpatrick said. “Pharmacists are in a unique position to help protect and support these vulnerable neighbors.”

Since October, the Attorney General’s Office has been expanding a statewide awareness campaign encouraging Ohioans to learn the warning signs of elder abuse and financial exploitation and report suspected cases. A central part of the effort is the video “What’s Done in the Dark,” which is being shared by the Attorney General’s Elder Justice Unit and partner agencies across Ohio.

The Elder Abuse Commission recently released its biennial report outlining prevention efforts, training initiatives and coordination among agencies focused on protecting older adults.

Ohioans who suspect elder abuse, neglect or financial exploitation are encouraged to contact local law enforcement or their county Adult Protective Services office.

Additional resources are available through the Attorney General’s Office.