Professional Report

Summary of Changes of School District Income Taxes during Calendar Year 2015

(a) School District

Tax Year 2016 Rate Additional Information (b)

Number School District

County

Clark * 1203 Northeastern LSD Ross * 7107 Zane Trace LSD Williams * 8603 Edon‐Northwest LSD 1.00 % 1.00 % 0.75 %

Expires 2025 Expires 2020 Expires 2020

New Tax (3)

Rate change (2) Hardin Knox Renew (20) Champaign Greene Greene Hardin Huron Mercer

3303 Kenton CSD 4202 Danville CSD 2904 Greeneview LSD 3304 Ridgemont LSD 3901 Bellevue CSD 5405 Parkway LSD 5506 Newton LSD 6301 Antwerp LSD 6303 Wayne Trace LSD 6909 Pandora Gilboa LSD 7404 New Riegel LSD 7406 Seneca East LSD 8001 Fairbanks LSD Fairfield * 2305 Lancaster CSD Licking * 4508 North Fork LSD Miami * 5501 Bethel LSD Montgomery 5708 New Lebanon LSD Montgomery 5713 Valley View LSD Pickaway * 6502 Logan Elm LSD Miami Paulding Paulding Putnam Seneca Seneca Union

1.00 % 0.50% levy expired 2015 1.50 % reduced 1.25% rate to 1.00% through 2024; 0.50% CPT

1102 Mechanicsburg EVSD 1.50 % 1.00% expires 2026, 0.50% CPT 1.00 % 0.50% expires 2021, 0.50% CPT 2906 Xenia Community CSD 0.50 % Expires 2023 1.75 % 0.75% expires 2020; 1.00% CPT 0.50 % Expires 2026 1.00 % Expires 2019 1.00 % Expires 2020 0.75 % Expires 2020 1.75 % 0.75% expires 2019, 1.00% CPT 1.50 % CPT

1.25 % 0.50% expires 2021, 0.75% expires 2020 1.25 % CPT 1.50 % 0.75% expires 2020, 0.75% CPT 1.25 % 0.75% expires 2021, 0.50% CPT 1.00 % Expires 2020 1.75 % 1.00% expires 2021; 0.75% expires 2018 1.50 % 0.75% expires 2021, 0.75% CPT 1.00 % Expires 2020

1.00 % 0.25% expires 2021, 0.75% CPT Wood * 8705 North Baltimore LSD 1.25 % 0.25% expires 2034, 1.00% expires 2022 (a) * Taxes charged on earned income only. (b) All taxes expire effective December 31 of a given year. CPT is the acronym for a continuing period of time.

11/17/2015 11:00 AM