Professional Report

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any given calendar year. If presented twice to voters in a year, one of
the elections on the question must be held on the date of the general
election.
the most recent copy of the Guide to Ohio’s School District
Income Tax, prepared by the Ohio Department of Taxation. It provides
answers to the most frequently asked questions by taxpayers about the
school district income tax.
TAX LEVY
CONVERSION,
INCOME
Board of education may propose to the voters the replacement of an
existing school district income tax on adjusted gross income to a tax on
the earned income of district residents. The amount to be raised can be
the same, less than, or more than the revenue from the existing school
district income tax.
5748.021
TAX LEVY
REDUCTION, INCOME
A board of education may by majority approval of a resolution reduce the
rate of an income tax in increments of a quarter of one percent. A newly
approved rate will not go into effect until the following January.
5748.022
TAX LEVIES,
PROPERTY
A board of education, as a taxing authority, may submit tax levies to
maintain schools.
All levies (whether current expense, emergency, renewal, substitute, or
replacement) require a resolution to the county auditor first. The auditor
will certify the taxable valuation and millage. The Board then can
proceed with a resolution to the Board of Elections to place the issue on
the ballot.
Tax levies to maintain schools may be submitted under the following
statutes:
Emergency levies for a specified amount of revenue and period of one to
ten years to provide for current operating expenses or any specific
permanent improvement or class of improvements. Multiple expiring
emergency levies may be combined for a single vote.
Regular levies for a continuing period or a specified period of one to five
years to provide for: current operating expenses; any specific permanent
improvement or class of improvements; school safety and security,
recreational purposes; community centers; public library support; cultural
center support; or education technology.
If a district levies a tax for school safety and security, it is authorized, but
not required, to report to the Ohio Department of Education how the
district is using the revenue received from the levy.
Section 5705.21 also now recognizes a new class of capital outlay
termed “general permanent improvements.” Levies to support such
general P.I. projects can be for a continuing period of time, and boards
can issue tax anticipation notes in an amount up to 50% of the total
estimated proceeds of the levy to be collected for up to ten years.
Regular levies for up to 10 years that phase in incremental increases in
the tax rate or dollar amount of the levy. In the case of phased in tax
rates, the increment must be uniform and can only increase four times
during the 10 year period. In the case of a dollar amount, the increase
can be either a percent or dollar increase for each year during the 10
year period.
A resolution requesting that the county auditor certify the amount of
millage must be filed no less than 95 days before the election with the
Chapter 5705
5705.03
5705.194
5705.21
5705.212
5705.213
5705.314