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I try to add tax blog articles weekly on tax topics that may be interesting to you. Please browse. If there is a topic you would like to see here or would like to more information on, please contact me.
I try to add tax blog articles weekly on tax topics that may be interesting to you. Please browse. If there is a topic you would like to see here or would like to more information on, please contact me.
Following is the 2026 Ohio Seneca County State Wide Ballot Summary AND Ohio State Wide Candidate Research summarized. Platforms and web links to candidate pages included. My comments are in bracketed italics-trying to treat each candidate fairly regardless of party. If you live in Ohio, the Governor, Attorney General, Ohio Secretary of State, Supreme Court, Senator Candidate Information AND ISSUE 3 will apply. Congressional and Ohio Representatives may be different depending which Representative District lived in Ohio.
For Seneca County Ohio complete ballot with local races see: https://lookup.boe.ohio.gov/vtrapp/seneca/ballotlist.aspx
For all other counties Ballot information, see the Secretary of State County Boards of Election Directory at https://www.ohiosos.gov/directories/county-boards-of-elections
If we want our children, grandchildren and following generations to enjoy the prosperity we’ve enjoyed, the opportunity to own a home, to attend our choice of religious services, to work a job we love, to marry (or not) a chosen spouse without abuse or coercion, then please research, talk, think, discern, pray and vote.
Early Voting starts October 6, 2026.
Best,
Christina
2026 Seneca County Ohio Ballot Summary (State wide candidates only) Research starts on page 3 of the printed version.
Ohio Governor
Vivek Ramaswamy & Robert McColley Republican
Amy Acton and David Pepper Democrat
Don Kissick and James Mills—Libertarian
Ohio Attorney General Ohio Auditor
Keith Faber—Republican Frank LaRose–Republican
John Kulewicz-Democrat Annette Blackwell—Democrat
No Libertarian candidate No Libertarian candidate
Ohio Secretary of State Ohio Treasurer
Robert Sprague- Republican Jay Edwards—Republican
Allison Russo –Democrat Seth Walsh– Democrat
Tom Pruss—Libertarian No Libertarian candidate
Ohio Supreme Court 2 races: 2nd Ohio Supreme Court Race:
Daniel Hawkins—Republican Incumbent Collene O’Donnell—Republican
Marilyn Zayas—Democrat Jennifer Brunner—Democrat Incumbent
No Libertarian candidate No Libertarian candidate
US Senator (Washington DC) US Representative 5th Dist
John Husted—Republican Incumbent Bob Latta—Republican Incumbent
Sherrod Brown—Democrat Brian Shaver Democrat
William Redpath—Libertarian Michael Veloff Libertarian
Greg Levy—Independent
(Levy’s Website =“SOCIALIST”}
Ohio Representative 88th Dist (Columbus) Third District Court of Appeals
Gary Click Republican Incumbent Mark C. Miller –Republican Incumbent
Aaron Jones Democrat No Other Candidates/Unopposed
Issue 3: Proposed [Ohio] Constitutional Amendment
To require Voters to present Photo Identification in order to Vote
Proposed by Joint Resolution of the [Ohio] General Assembly
To enact Section 5 of Article V of the Constitution of the State of Ohio
A majority Yes vote is required for the adoption of Section 5.
This proposed amendment would:
Require voters to present an approved form of government issued photo identification in order to vote
Allow State law to provide for an alternative method of verifying a voter’s identity of a voter who has a sincere religious objection to being photographed [writer’s notes: e.g. Amish/Mennonite] and, therefore, does not possess an approved form of government issued photo identification
Require that voters who do not vote in person provide an approved form of government issued photo identification , unless the law authorizes those persons to vote by providing a signature and at least one other specified unique identifier [writer’s note: e.g. last 4 digits of SSN or drivers license number}.
Define approved forms of government issued photo identification as an unexpired Ohio drivers license or state identification card; a United States Passport or passport card; or a United State military identification card; Ohio National Guard identification card, or United States Department of Veterans Affairs Identification card.
If approved, the amendment shall take effect immediately. A “YES” vote means approval of the amendment A “NO” Vote means DISAPPROVAL of the amendment
Shall the amendment be approved?
Writer’s Notes: Not requiring voter photo identification means that an election can be skewed in favor of whoever wants to stuff the ballot box. It nullifies the will of the people and highjacks the Democracy and freedom we all love. The main argument against this Amendment is not everyone has a driver’s license. True, but Ohio gives FREE photo identification cards to people meeting requirements, so everyone who needs a photo ID can get the required ID card to vote. (See: Bureau of Motor Vehicle requirements for Non driver photo ID at https://www.bmv.ohio.gov/dl-id-card.aspx). No one is being barred from voting (aka disenfranchised) for lack of a photo ID.
Proposed Tax Levy (Renewal)
Mental Health and Recovery Services Board of Seneca, Ottawa, Sandusky and Wyandot Counties and/or its intended successor North Central Behavioral Health Board
A Majority affirmative vote is necessary for passage
A renewal of tax for the benefit of Seneca County for the purpose of providing for the operation of community addiction services providers and community mental health services providers and the acquisition, constructions, renovation, financing, maintenance and operation of alcohol and drug addition facilities and mental health facilities in Seneca County that the county auditor estimates will collect $1,043,000 annually, at a rate not exceeding 0.7 mill for each $1 of taxable value which amount to $18 for each $100,000 of the county auditor’s market value for 10 years, commencing in 2027 first due in calendar 2028.
For the tax levy/Against the tax levy.
RESEARCH/INFO SECTION
Governor:
Vivek Ramaswamy and Robert McColley—Republican https://vivekforohio.com/
Plan: Property taxes rollback to 2020 levels (approx 20-40% reduction for many)
Phase out the Ohio Income Tax
Expand energy technologies to strengthen energy infrastructure
Safety: Stricter bail and Sentencing for repeat violent offenders
Data Centers—Balanced approach= Good Ohio Jobs, must benefit Ohio citizens.
Stricter requirements: produce their own power (with surplus),
Pay 100% of their own real estate taxes
Use vacant/ former industrial sites (aka “brownfields”) not fertile farm ground. Surplus electric pays local residents’ electric bills (free electricity!).
Data Center real estate tax payments lowers residents’ real Estate taxes.
No electric bill, lower real Estate taxes for residents
Will halt all new data center projects. (See Vivek’s Website: “Plan/Ohioans -First data Center Pledge”)
Amy Acton and David Pepper—Democrat https://actonforgovernor.com/issues/
Helping families—Ohio Tax credit of 1,000 a year for children 0-6 and $500 for children age 7-18. Working families income under $60,000 receive a tax credit up to 1,778.00
Corruption: Create an Anti Corruption Task Force
Education—{More Money, it comes from your wallet!} Restoring funding, against school choice. Free breakfast and lunch program for students.
Lowering health costs— Lower premiums. Lower prescription drug prices insurance and hospital pricing transparency.
Growing Jobs and businesses 1st day in office will do a full plan review. {No plan?!} Appoint independent PUCO commissioner. {What prevents appointee “buy off”?}
Data Centers—policy mirrors many aspects of Vivek’s
Pro Union/Pro Real Estate Tax, Pro reproductive services (including abortion)
Support families caring for aging members {where’s the plan?!}
Don Kissick and James Mills—Libertarian https://donkissick.com/ {No plan on Website}
Website: “Liberty, kindness, justice, common sense, and integrity guide how we approach every issue. . . Anything that asks us to sacrifice them . . . we cannot support. “
Against:Data Centers. Surveillance. demand electricity/water. Poor farmland use
Flock Cameras. “Ohioans should not . . .[be] tracked.” Limit Data collection.
Property taxes. Unfair. Should be consumption based (e.g. sales/VAT tax)
Corruption/Special Interests. Stop special congressional “favors”.
Attorney General
Keith Faber—Republican https://www.keithfaber.org/ https://ohioauditor.gov/about/auditor.html
Attorney—Ohio State University Moritz Law College
Experience: 18 years in Ohio Legislature, 5+ years as Ohio Auditor
Record: 165 convictions on 376+ criminal charges, including corrupt county officials
Discovered $6.9 billion in fraud/ over payments Ohio’s unemployment system.
Taxpayers [shouldn’t] get stuck with the bill when public officials break the rules.
Pledges: Fairness, Protect against fraud, misuse and waste
Address drug epidemic via treatment services, victim recovery, cutting off supply
Address Human Trafficking by prosecuting offenders, expand recovery services.
Address Medical Insurance denials via Medical Insurance Appeal program
“ . . .our government, laid out in the state and federal constitutions, is an instrument meant to enable each one of us to fulfill our duty to God, family, and country. So long as I hold office, I will help make sure that state and local government work for the citizens of Ohio, not the other way around. “
John Kulewicz-Democrat https://john4ohioag.com/
https://www.eriecountydems.org/john-j-kulewicz-for-ohio-attorney-general-2026/
Attorney—(Yale College), 40+ yrs experience in litigation (trial lawyer)
Political experience: Upper Arlington city counsel.
Pledges to: Listen to Ohioans, Take on corruption
Restore Government Accountability and Transparency
{How will he carry out these directives? Nothing on his website!}
Ohio Auditor: “ . . .[Ohio] auditor leads more than 800 employees and audits over 5,900 public entities. The office also investigates . . . misuse of public money, reviews government operations for potential savings and helps communities facing fiscal distress.” ( Cobb, Thomas. “ Who’s running for Ohio auditor? What to know about the 2026 candidates” NBC4. September 29, 2026. Accessed October 1, 2026)
Frank LaRose—Republican https://www.franklarose.com/ {No Plan details on website}
Ohio Secretary of State, “changing Jobs” Family man , Veteran—101 Airborne
Annette Blackwell—Democrat https://www.blackwellforohio.com/; https://www.nbc4i.com/news/your-local-election-hq/whos-running-for-ohio-auditor-what-to-know-about-the-2026-candidates/
Served as Maple Heights Mayor for 11 years (suburb of Cleveland)
Promises to root out corruption
Work on fair representation of election districts
Experience: Maple Heights entered fiscal emergency in February 2015, after defaulting on three debt payments and recording deficits in two funds. The auditor released the city from emergency status in November 2020 after it improved its accounting system and met the major objectives of its recovery plan. {Website does not list how she will carry out her promises if elected}
Ohio Secretary of State -” . . . serves as Ohio’s chief elections officer, working with bipartisan boards in all 88 counties and maintaining the statewide voter registration system. The office also registers businesses and maintains certain public records. (Cobb, Thomas. “Who’s Running for Ohio Securety of State? What to know about the 2026 Candidates.” NBC4.com-Your Local Election HQ. Posted Sept 30, 2026 accessed October 6, 2026.)
Robert Sprague- Republican https://www.spragueforohio.com/ https://www.tos.ohio.gov/bio/
https://ballotpedia.org/Robert_Sprague
Experience: Findlay City Treasurer (2004-2007), Auditor (2007-2011), Ohio State Representative (2011-2019), Ohio Treasurer (2019—p[resent)
Plan: Secure Voting rights all citizens (as specified in US and Ohio Constitutions by):
Verification that voters on the voter roll are Citizens and qualified to vote.
Strike those that do not qualify (e.g. deceased, non residents) from the voter roll.
Require photo ID for mail in voting—same as in person voting
Eliminating Ballot Drop Boxes— too much manpower and money to secure
Requiring post election ballot custody audit
Voting machines print a paper voting receipt for vote verification before votes are cast—shows a paper trail, helps prevent vote tampering.
Election day= State Holiday, encourages in person voting. More secure.
Allison Russo –Democrat https://ohiohouse.gov/members/c-allison-russo/biography https://allisonrusso.com/ https://www.ohiodcca.org/ohio-democratic-candidates/allison-russo-for-ohio-secretary-of-state/
Ohio House of Representatives, District 7. Website: “safeguard vote, fair, accessible elections, fight for every Ohio voter. {No details on her website how she plans to do this!}
Tom Pruss—Libertarian https://lp.org/candidate/tom-pruss/ https://votepruss.com/ https://ballotpedia.org/Tom_Pruss /www.nbc4i.com/news/your-local-election-hq/whos-running-for-ohio-secretary-of-state-what-to-know-about-the-2026-candidates/
Toledo native and business owner. Believes in:
Fair ballot accessible, treat all candidates equally, transparent elections
Secure voting systems, supports Businesses and free enterprise
Streamline business filings, improve online systems and remove red tape
{No information on how he plans to accomplish these goals}
Ohio Treasurer
Jay Edwards—Republican https://www.edwardsforohio.com/ https://ballotpedia.org/Jay_Edwards
Ohio Native, graduate of Ohio University.
Experience includes Ohio House of Representatives
Goals: Government Spending transparency—Ohio Checkbook Program. Ohioans access data on real time government spending
Keeping Ohio’s public funds in Ohio {How?}
Investing in Ohio’s banks and credit unions—Linked deposits
Taxpayer’s best benefit will drive Ohio’s investments and policy
Reducing fraud, waste and abuse returning reclaimed monies to taxpayer’s through lowered taxes. {No Plan details on website}
Seth Walsh— Democrat https://teamwalshhq.com/ https://www.cincinnati-oh.gov/council/council-members/council-member-seth-walsh/ https://ballotpedia.org/Seth_Walsh
From St Joseph Michigan. Moved to Cincinnati in 2009
Experience: Cincinnati City Council, Cincinnati Retirement System Board of Trustees.
Goals: Ohio’s public dollar should serve Ohioans. Invest in Ohio Based financial institutions instead of overseas to increase lending capacity. First day in office, will review Ohio’s investments and require investments in A rated bonds only.
Use Ohio Treasurer’s tools to help business owners access capital
Expand partnerships that support affordable housing first time home buyers
Make it easier for Ohioans to access their unclaimed funds
Protect public pensions by providing strong oversight
Require Data Centers should pay for their own costs—electric and otherwise. New projects must have transparent agreements, meaningful benefit and ratepayer protection before the project is approved.
For Ohio Farmers use office programs like Aglink to support financing
Expand Veteran benefits to support employment, housing and financial access.
**Ohio Supreme Court Justice-Voting for Two Separate Seats, Two Separate Races**
Daniel Hawkins—Republican Incumbent since 2024 https://www.supremecourt.ohio.gov/courts/judicial-system/supreme-court-of-ohio/justices-overview/daniel-hawkins/ https://ballotpedia.org/Dan_Hawkins_(Ohio)
From Columbus Ohio, Law degree from OSU-Moritz Law College.
Started as Prosecuting attorney at the Franklin County prosecutors office.
Authored at least 20 opinions during his tenure. His written opinions are available from Supreme Court of Ohio link listed above.
Marilyn Zayas—Democrat https://judgemarilynzayas.com/ https://firstdistrictcoa.org/judge-marilyn-zayas/
Currently serving as First District Court of Appeals Appellate Judge
From Puerto Rico, Experience includes Proctor Gamble team manager. Law Degree from Cincinnati Law School
Attorney for 20 years in intellectual property, Business, and immigration law.
***Second Ohio Supreme Court Justice Race***
Collene O’Donnell—Republican https://ballotpedia.org/Colleen_O%27Donnell https://ohiocapitaljournal.com/2026/07/31/challenger-to-incumbent-ohio-supreme-court-justice-touts-originalism-strict-immigration-rulings/ https://www.judgethecandidates.org/candidate/odonnell.php
Daughter of retired Ohio Supreme Court Justice Terrance O’Donnell.
Attorney: 10 years Franklin County Common Pleas Judge
Originalist—usually means sticking to the original intent of the law or Constitution
Pledges judicial restraint to not to “legislate from the bench”
Jennifer Brunner—Democrat Incumbent https://justicebrunner.com/ https://www.supremecourt.ohio.gov/courts/judicial-system/supreme-court-of-ohio/justices-overview/jennifer-brunner/ https://www.ohiobar.org/2022-judicial-elections/jennifer-brunner/
From Springfield Ohio. Attorney since 1983. 17 years in private law practice. Started Ohio adult felony drug court. Helps people move from crime/addiction to healthy lives. Also served as Ohio Secretary of State. “Justice is Fairness, equality and respect for all.”
US Senator (Washington DC)
John Husted—Republican Incumbent https://www.husted.senate.gov/ https://www.congress.gov/member/jon-husted/H001104 https://ballotpedia.org/Jon_Husted https://www.jonhustedforsenate.com/news/
Father/grandfather, adopted. Bachelors and Masters Degrees from University of Dayton.
In 2000 Elected to Ohio House of Representatives, served Speaker of the Ohio House, Ohio Secretary of State, Ohio Lieutenant Governor, US Senator (Washington DC) in January 2025 appointed to replace VP Vance. Campaigning to hold the seat appointed.
During 2026 session sponsored or Co-sponsored approx 30 Bills (Initial write up of laws, need to be discussed and voted on before President signs, some still in committee).
2026 voting record (26+ pages) trends: Support Israel, and Sanctions against Russia and buyers of Russian oil. Not a fan of White House ballroom or abortion. Supports Iran war but not Cuba or Venezuelan actions. Protection (Student) athlete’s name and likeness, Supports increase housing supply,deport criminally charged illegal aliens, support of national defense, veteran’s access to benefits, improve adoption system to provide smooth transition to adoption (12/5/25), balanced budget
Sherrod Brown—Democrat https://www.sherrodbrown.com/ https://www.banking.senate.gov/imo/media/doc/Brown-Bio.pdf https://ballotpedia.org/Sherrod_Brown
https://www.govtrack.us/congress/members/sherrod_brown/400050/report-card/2024
https://voteview.com/person/29389/sherrod-brown
Promises: Hold insurance companies accountable. Get care you need, Lowering Medical drug costs, Making Data Centers pay ,Capping Utility Rate increases, Banning congressional stock trading & Lobbying{nice promises, what’s your plan to carry it out? No plan listed. Since left Congress in 2025 don’t see a voting record @ Congress.gov }
William Redpath—Libertarian https://billredpath.com/ https://ballotpedia.org/Bill_Redpath
Licensed CPA From Findlay Ohio. Economics/Political science from Indiana University.
Goals: Reduced Government Spending, Lower Taxes and Respect for Civil Liberties
Eliminate US Department of Education,Housing & Urban Development
End Corporate Welfare and Farm Subsidies Phase out over 10 years
Eliminate consensual crimes (e.g. marijuana use)
Repeal Tariffs and get out of war with Iran
Allow Immigration unless dangerous:e.g. A criminal. Gov’t must prove why
Stop Government SPENDING.
Tax Reform 20% flat tax on individuals. 20% business tax.
Does not like the current two party system or the electoral college.
Greg Levy—Independent (Website says “SOCIALIST”} https://www.greg4senate.com/
Supports: Universal Free healthcare {tax increase to pay for it}
Free Childcare education {Who pays for it?}
Cut Military by 90% {What will happen to Terrorists? Remember 9/11?}
Rents capped at 20% of Paycheck {How do landlords upkeep property?}
Does not like data centers
Reparations for Black America {Slavery occurred over 200 years ago! Statute of Limitation has run! =class favoritism and increased taxes!}
Abolish the Billionaire Class {Class warfare is basic rule of Communism! If Billionaire’s assets are seized, your assets could be next!}
Green Energy {great, but US Economy needs ten years to transition}
Free Palestine–(Israel received Judea and Samaria from the Abrahamic covenant, Balfour Declaration, United Nations Resolution 181, (see https://history.state.gov/milestones/1945-1952/creation-israel) these covenants are still valid. These Covenants have not been revoked. “Free Palestine” to radicals means “kill Jewish people” https://www.ajc.org/news/what-does-free-palestine-really-mean. Do we need another Holocaust? Wasn’t World War II bad enough?}
US Representative (Washington DC) 5th District
Bob Latta—Republican Incumbent https://latta.house.gov/ https://www.congress.gov/member/robert-latta/L000566
Bowling Green,Ohio Law Degree: University of Toledo
House of Representatives since 2007
33 of his “bills” signed into law during his tenure See Bio section house.gov link above
{Author’s experience: His local office is very helpful as are his “townhall meetings”}
Brian Shaver Democrat https://www.brianshaverforcongress.com/ https://ballotpedia.org/Brian_Shaver
Fostoria, Ohio. High School Teacher.
Goals; Campaign finance limits, term limits, Stronger checks and balances, Transparency in legislation, Limits to prevent elected officials self dealing
Decisions should be about how it affect people verses what is best for the party.
{Great goals- No info on how he will implement listed on Website}
Michael Veloff Libertarian https://ballotpedia.org/Michael_Veloff
Galion, Ohio. BA in English Literature From Ohio State University. Disabled
goals: Guns for women who have experienced violence
Lower the drinking age to 16 or younger, parents should teach kids about alcohol
Tuesdays should be optional {?}
{Is this person a viable candidate? }
Ohio Congressional Representative (Columbus OH)– 88h District
Gary Click Republican Incumbent https://ohiohouse.gov/members/gary-click https://www.garyclick.com/
Former Law Enforcement Chaplain/pastor. Ohio Representative since 2021
Strong advocate for law enforcement, Schools, Substance abuse recovery, protecting children [banning sex change procedures on minors] and women’s sports [ biological women only)
Voting record, news info available from his links above.
Aaron Jones Democrat https://www.jonesforohio.com/ https://ballotpedia.org/Aaron_Jones
Tiffin, Ohio. Army Veteran. Production supervisor. Tiffin Council member
Goals: Reduce cost list utility bills and property taxes, demand accountability from utility companies, close tax loopholes for large corporations, crackdown on price gauging/hidden fees
Protect and attract good paying jobs by: Support apprenticeships, job training, career tech pathways for local employers; Fair pay/union support Support First responders with staffing & equipment
Expand home health, Mental Health & addiction treatment, Support offender recidivism
Funding and support for local healthcare/prescriptions, Accountability for insurance companies, Support infrastructure, Fund Education but local control
{No how to implement on website}
Third District Court of Appeals–Lima,Ohio
Mark C. Miller –Republican Incumbent
https://www.third.courts.state.oh.us/judge-mark-c-miller/
Attorney Degree: Ohio Northern.
Experience includes 22 years in Hancock County Prosecutor’s office.
Elected to Appellate court in 2020
More info at link above