{"id":592,"date":"2024-10-10T23:19:39","date_gmt":"2024-10-10T23:19:39","guid":{"rendered":"https:\/\/pressbooks.ulib.csuohio.edu\/statelocalgov\/?post_type=chapter&p=592"},"modified":"2025-10-26T19:08:11","modified_gmt":"2025-10-26T19:08:11","slug":"16-7","status":"publish","type":"chapter","link":"https:\/\/pressbooks.ulib.csuohio.edu\/statelocalgov\/chapter\/16-7\/","title":{"rendered":"16.7 Local Control Over Taxes"},"content":{"raw":"In Ohio, school districts are required to pass a levy to increase local taxes for additional funding. A levy<\/strong> is a request for voters to approve a property tax increase. Remember that a property tax<\/strong> is a tax collected by local governments\u2014such as counties, cities, villages, and school districts\u2014based on the assessed value of land and buildings. Property tax revenue is a primary source of funding for school districts.\r\n\r\nIn some other states, school districts can increase property taxes unilaterally without voter approval. That is not the case in Ohio. The levy process begins with the school board deciding to place a levy on the ballot. This decision is usually based on financial needs such as building repairs, educational programs, operating expenses, or other needs. Once the board approves the levy proposal, it must be submitted to the county board of elections by a specified deadline to appear on the ballot for voter approval.\r\n\r\nYou remember that county boards of elections<\/strong> are bipartisan offices composed of appointed members and professional staff. They manage elections by maintaining voter registration records, preparing ballots, assigning and staffing polling locations, and counting votes to ensure fair and accurate election administration in their communities..\r\n
\r\n\r\nWatch this 2024 video from News 5 Cleveland about a proposed levy in Medina:<\/em>\r\n
\r\n\r\nYouTube URL: https:\/\/www.youtube.com\/watch?v=faEwR8pW6T4<\/a>\r\n\r\n<\/div>\r\n
\r\n\r\nDuration: 3:24\r\n\r\n<\/div>\r\nHere\u2019s a shorter video from Columbus. In it, an NBC4 reporter describes two levies on the November ballot:<\/em>\r\n
\r\n
\r\n\r\nYouTube URL: https:\/\/www.youtube.com\/watch?v=faPiG0UQR0I<\/a>\r\n\r\n<\/div>\r\n
\r\n\r\nDuration: 2:52\r\n\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\nThe reporter mentioned the term mill levy. A mill<\/strong> is a unit used to express property tax rates. One mill equals one dollar of tax for every $1,000 of a property\u2019s assessed value. An assessed property value<\/strong> is the dollar value assigned to a property by a local government for tax purposes. Property taxes, including those from mill levies, are based on this assessed value rather than the property\u2019s market value.\r\n\r\nIf voters in the Columbus school district pass a 3-mill levy, it means homeowners will pay an additional $3 for every $1,000 of their property\u2019s assessed value.\r\n\r\nCalculating how much a mill levy will cost a particular homeowner can be a bit complicated, so let\u2019s break it down step by step.\r\n\r\nIf a home is assessed at $200,000, we first convert this value into units of $1,000. So, $200,000 divided by $1,000 equals 200 units. Next, we multiply these 200 units by the mill rate of 3. This calculation results in $600. Therefore, if the 3-mill levy passes, the homeowner with a $200,000 assessed property would need to pay an additional $600 in property taxes.\r\n\r\nFor the levy to pass, it must receive a majority vote from the community during an election. There are different types of levies, such as operating levies for day-to-day expenses and bond levies for capital improvements.\r\n\r\nIf the levy passes, the approved tax increase will be implemented to generate the necessary funds for the school district. If it fails, the school board may need to make budget cuts or consider alternative funding options.\r\n
\r\n\r\nWatch this video to learn how the Centerville school district outside Dayton decided to move forward after voters rejected a levy:<\/em>\r\n
\r\n\r\nYouTube URL: https:\/\/www.youtube.com\/watch?v=faPiG0UQR0I<\/a>\r\n\r\n<\/div>\r\n
\r\n\r\nDuration: 2:52\r\n\r\n<\/div>\r\n<\/div>","rendered":"

In Ohio, school districts are required to pass a levy to increase local taxes for additional funding. A levy<\/strong> is a request for voters to approve a property tax increase. Remember that a property tax<\/strong> is a tax collected by local governments\u2014such as counties, cities, villages, and school districts\u2014based on the assessed value of land and buildings. Property tax revenue is a primary source of funding for school districts.<\/p>\n

In some other states, school districts can increase property taxes unilaterally without voter approval. That is not the case in Ohio. The levy process begins with the school board deciding to place a levy on the ballot. This decision is usually based on financial needs such as building repairs, educational programs, operating expenses, or other needs. Once the board approves the levy proposal, it must be submitted to the county board of elections by a specified deadline to appear on the ballot for voter approval.<\/p>\n

You remember that county boards of elections<\/strong> are bipartisan offices composed of appointed members and professional staff. They manage elections by maintaining voter registration records, preparing ballots, assigning and staffing polling locations, and counting votes to ensure fair and accurate election administration in their communities..<\/p>\n

\n

Watch this 2024 video from News 5 Cleveland about a proposed levy in Medina:<\/em><\/p>\n

\n

YouTube URL: https:\/\/www.youtube.com\/watch?v=faEwR8pW6T4<\/a><\/p>\n<\/div>\n

\n

Duration: 3:24<\/p>\n<\/div>\n

Here\u2019s a shorter video from Columbus. In it, an NBC4 reporter describes two levies on the November ballot:<\/em><\/p>\n

\n
\n

YouTube URL: https:\/\/www.youtube.com\/watch?v=faPiG0UQR0I<\/a><\/p>\n<\/div>\n

\n

Duration: 2:52<\/p>\n<\/div>\n<\/div>\n<\/div>\n

The reporter mentioned the term mill levy. A mill<\/strong> is a unit used to express property tax rates. One mill equals one dollar of tax for every $1,000 of a property\u2019s assessed value. An assessed property value<\/strong> is the dollar value assigned to a property by a local government for tax purposes. Property taxes, including those from mill levies, are based on this assessed value rather than the property\u2019s market value.<\/p>\n

If voters in the Columbus school district pass a 3-mill levy, it means homeowners will pay an additional $3 for every $1,000 of their property\u2019s assessed value.<\/p>\n

Calculating how much a mill levy will cost a particular homeowner can be a bit complicated, so let\u2019s break it down step by step.<\/p>\n

If a home is assessed at $200,000, we first convert this value into units of $1,000. So, $200,000 divided by $1,000 equals 200 units. Next, we multiply these 200 units by the mill rate of 3. This calculation results in $600. Therefore, if the 3-mill levy passes, the homeowner with a $200,000 assessed property would need to pay an additional $600 in property taxes.<\/p>\n

For the levy to pass, it must receive a majority vote from the community during an election. There are different types of levies, such as operating levies for day-to-day expenses and bond levies for capital improvements.<\/p>\n

If the levy passes, the approved tax increase will be implemented to generate the necessary funds for the school district. If it fails, the school board may need to make budget cuts or consider alternative funding options.<\/p>\n

\n

Watch this video to learn how the Centerville school district outside Dayton decided to move forward after voters rejected a levy:<\/em><\/p>\n

\n

YouTube URL: https:\/\/www.youtube.com\/watch?v=faPiG0UQR0I<\/a><\/p>\n<\/div>\n

\n

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