Professional Report

improvements. The resolution, to be filed no fewer than 90 days before the election with the county board of elections, does not need to apportion the same amounts annually for current expenses and for permanent improvements, but the respective portions of the rate for each year are limited by the apportionment contained in the resolution. The tax may be levied for a specified number of years not exceeding five. If the tax is for current operating expenses or for general, on-going permanent improvements, it may be levied for a continuing period of time. A school district may propose a combined income tax and property tax as a single ballot issue. The combined tax can be for a limited period of time (up to ten years) or for a continuing period of time. The income tax can be assessed either on the taxable income of individuals or estates or on earned income, but the rate must be rounded to the nearest quarter of a percent. The calculation of the income tax rate is performed by Ohio’s tax commissioner. A board of education can submit the combined levy to its voters only twice in any calendar year. If it does submit the issue twice, one of the elections must be at the general election. A board of education of a city, exempted village, local, cooperative education, or joint vocational school district may propose an emergency levy for a period of up to ten years even if renewing an emergency levy of shorter duration. A board of education may propose a current expense levy that can actually increase local tax collections even without new construction. Commonly called a “growth levy,” this tax actually is a fixed rate levy which is applied to the “cumulative carryover property value increase.” It requires a resolution to the county board of elections at least 90 days prior to the election. The resolution provides for the permissible amount of increase (up to but not exceeding 104% of the collections the previous year). A board of education of a city, exempted village, local, cooperative education or joint vocational school district may propose to its voters the approval of a substitute levy, which basically substitutes for all or a portion of one or more existing emergency levies. The resolution proposing the levy must specify the date of the election, which shall not be earlier than 90 days after the resolution is certified to the board of elections. In addition, the proceeds of the substitute levy may grow over time since new land or real property improvements are subject to the tax when added to the tax duplicate. A board of education may provide for the establishment, control, and maintenance of a school library. In doing so, that board may contract with any public board, association, or other organization operating a public library to provide the school library services with the board of education paying all or a part of the expense. The property tax is a fixed dollar issue, and the rate is calculated by the county auditor. An emergency levy can be proposed for a limited time (up to ten years) or for a continuing period of time.

LEVY, COMBINED (PROPERTY TAX AND SCHOOL DISTRICT INCOME TAX)

5748.09

LEVY, EMERGENCY

5705.194

LEVY, GROWTH

5705.211

LEVY, SUBSTITUTE

5705.199

LIBRARIES

3375.14