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Overview of Local School Operating Tax Options in Ohio
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LEVY OPTIONS
1.
Current Expense Levy
(ORC 5705.21 & 5705.25)
1.
Resolution approved by 2/3 of members of board of education
2.
Purposes of levy include:
a. Current expenses
b. Public library
c. Specific permanent improvement or class of improvements
d. Parks and recreational purposes
e. Community center
f. Educational technology
2.
One to five years or continuing period of time (if for current expenses or
for general permanent improvements)
3.
Growth in revenue due to new construction or additions to duplicate.
4.
No growth to revenue due to inflation of real estate.
5.
Renewal – same “effective rate.”
6.
Replacement – original millage, or replacement and increase, or
replacement and decrease; if levy to be replaced is for a continuing period of time, issue
can be submitted to voters only once during the calendar year.
7.
Renewal may combine 2 or more current expense levies for single
election.
2.
Emergency Levy (ORC 5705.194 through 5705.196)
1.
One to ten years; fixed dollar limit
2.
No growth in revenue due to new construction or additions to duplicate.
3.
No growth in revenue due to inflation of real estate.
4.
No growth in revenue due to increases personal tangible or public utility
valuation.
5. Decrease in personal tangible, public utility, or real estate valuation will not
decrease revenue.
6.
Renewal – same dollar amount.
7.
Replacement – not permitted.
8.
May combine 2 or more existing levies for renewal into single election.
9.
Does not count as part of 20-mill floor.
3.
Combination Levy ORC 5705.217
1.
Can combine levy for current operating expenses and for permanent
improvements
2.
One to five years or continuing period of time (for current operating
expenses of for general permanent improvements)
3.
Resolution of board of education apportions proceeds between current
expenses and permanent improvements; apportionment need not be the same for each
year of tax
4.
Combination Levy ORC 5705.218