Columbus, OH – On Thursday, The Buckeye Institute filed its appeal in Schaad v. Alder with the Ohio Supreme Court asking the court to hear the case and recognize Ohio’s emergency-based local income tax system as unconstitutional. 

“Ohio’s emergency-based local income tax system—where the state forced people to work from home during the pandemic, but deemed their work to have been performed in higher-taxed office locations—violates the due process requirements of the United States and Ohio constitutions,” said Jay R. Carson, senior litigator for The Buckeye Institute. “Mr. Schaad is asking for nothing more than for the Ohio Supreme Court to apply its prior decisions and reaffirm the commonsense and constitutionally recognized limitations on local governments’ power to tax nonresidents.”

As it did in Buckeye v. Kilgore, National Taxpayers Union Foundation filed an amicus brief on behalf of Mr. Schaad and The Buckeye Institute. This is the second of Buckeye’s five cases challenging House Bill 197’s unconstitutional overreach to reach the Ohio Supreme Court. On January 14, 2022, The Buckeye Institute filed its appeal in Buckeye v. Kilgore with the Ohio Supreme Court.

The Buckeye Institute’s cases challenging House Bill 197’s unconstitutionality are:

• Buckeye v. Kilgore was filed in Franklin County in July 2020 and was appealed to the Ohio Supreme Court on January 14, 2022. 
• Denison v. Kilgore was filed in Franklin County in February 2021 and was settled in favor of Buckeye’s client Mr. Denison in April 2021.
• Schaad v. Alder was filed in Hamilton County in February 2021 and was appealed to the Ohio Supreme Court on March 24, 2022.
• Curcio v. Hufford was filed in Lucas County in March 2021 and was appealed to Ohio’s Sixth District Court of Appeals on March 16, 2022.
• Morsy v. Dumas was filed in Cuyahoga County in April 2021.

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