Professional Report

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. Appendix J is 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. 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. 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.

TAX LEVY CONVERSION, INCOME

5748.021

TAX LEVY REDUCTION, INCOME

5748.022

TAX LEVIES, PROPERTY

Chapter 5705

A board of education, as a taxing authority, may submit tax levies to maintain schools.

5705.03

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:

5705.194

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.

5705.21

5705.212 5705.213

5705.314

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