Ohio Revised Code
Chapter 5705 | Tax Levy Law
Section 5705.251 | Election on Incremental Taxes for Schools.

Effective: September 13, 2022
Latest Legislation: House Bill 140 - 134th General Assembly
(A) A copy of a resolution adopted under section 5705.212 or 5705.213 of the Revised Code shall be certified by the board of education to the board of elections of the proper county not less than ninety days before the date of the election specified in the resolution, and the board of elections shall submit the proposal to the electors of the school district at a special election to be held on that date. The board of elections shall make the necessary arrangements for the submission of the question or questions to the electors of the school district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the school district for the election of county officers. Notice of the election shall be published in a newspaper of general circulation in the subdivision once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election.
(1) In the case of a resolution adopted under section 5705.212 of the Revised Code, the notice shall state separately, for each tax being proposed, the purpose; the proposed increase in rate, expressed in dollars for each one hundred thousand dollars of the county auditor's appraised value as well as in mills for each one dollar of taxable value; the number of years during which the increase will be in effect; and the first calendar year in which the tax will be due. The notice shall also state the original tax's estimated annual collections and the estimated aggregate annual collections of all such taxes. For an election on the question of a renewal levy, the notice shall state the purpose; the levy's estimated annual collections; the proposed rate, expressed in mills for each one dollar of taxable value; the estimated effective rate, expressed in dollars for each one hundred thousand dollars of the county auditor's appraised value; and the number of years the tax will be in effect. If the resolution is adopted under division (C) of that section, the rate of each tax being proposed shall be expressed as both the total rate and the portion of the total rate to be allocated to the qualifying school district and the portion to be allocated to partnering community schools.
(2) In the case of a resolution adopted under section 5705.213 of the Revised Code, the notice shall state the purpose; the amount proposed to be raised by the tax in the first year it is levied; the estimated average additional tax rate for the first year it is proposed to be levied, expressed in mills for each one dollar of taxable value and in dollars for each one hundred thousand dollars of the county auditor's appraised value; the number of years during which the increase will be in effect; and the first calendar year in which the tax will be due. The notice also shall state the amount by which the amount to be raised by the tax may be increased in each year after the first year. The amount of the allowable increase may be expressed in terms of a dollar increase over, or a percentage of, the amount raised by the tax in the immediately preceding year. For an election on the question of a renewal levy, the notice shall state the purpose; the amount proposed to be raised by the tax; the estimated tax rate, expressed in mills for each one dollar of taxable value and in dollars for each one hundred thousand dollars of the county auditor's appraised value; and the number of years the tax will be in effect.
In any case, the notice also shall state the time and place of the election.
(B)(1) The form of the ballot in an election on taxes proposed under section 5705.212 of the Revised Code shall be as follows:
"Shall the __________ school district be authorized to levy taxes for current expenses, the aggregate rate of which may increase in ______ (number) increment(s) of not more than ______ mill(s) for each $1 of taxable value, from an original rate of ______ mill(s) for each $1 of taxable value, which amounts to $______ for each $100,000 of the county auditor's appraised value, that the county auditor estimates will collect $_____ annually, to a maximum rate of ______ mill(s) for each $1 of taxable value, which amounts to $______ for each $100,000 of the county auditor's appraised value, that the county auditor estimates will collect $_____ annually? The original tax is first proposed to be levied in ______ (the first year of the tax), and the incremental tax in ______ (the first year of the increment) (if more than one incremental tax is proposed in the resolution, the first year that each incremental tax is proposed to be levied shall be stated in the preceding format, and the increments shall be referred to as the first, second, third, or fourth increment, depending on their number). The aggregate rate of tax so authorized will __________ (insert either, "expire with the original rate of tax which shall be in effect for ______ years" or "be in effect for a continuing period of time").


If the tax is proposed by a qualifying school district under division (C)(1) of section 5705.212 of the Revised Code, the form of the ballot shall be modified by adding, after the phrase "each $1 of taxable value," the following: "(of which ______ mills is to be allocated to partnering community schools)."
(2) The form of the ballot in an election on the question of a renewal levy under section 5705.212 of the Revised Code shall be as follows:
"Shall the _________ school district be authorized to renew a tax for current expenses, that the county auditor estimates will collect $_____ annually, at a rate not exceeding _________ mills for each $1 of taxable value, which amounts to $_________ (estimated effective rate) for each $100,000 of the county auditor's appraised value, for __________ (number of years the levy shall be in effect, or a continuing period of time)?


If the tax is proposed by a qualifying school district under division (C)(2) of section 5705.212 of the Revised Code and the total rate and the rates allocated to the school district and partnering community schools are to remain the same as those of the levy being renewed, the form of the ballot shall be modified by adding, after the phrase "each $1 of taxable value," the following: "(of which ______ mills is to be allocated to partnering community schools)." If the total rate is to be increased, the form of the ballot shall state that the proposal is to renew the existing tax with an increase in rate and shall state the increase in rate, the total rate resulting from the increase, and, of that rate, the portion of the rate to be allocated to partnering community schools. If the total rate is to be decreased, the form of the ballot shall state that the proposal is to renew a part of the existing tax and shall state the reduction in rate, the total rate resulting from the decrease, and, of that rate, the portion of the rate to be allocated to partnering community schools.
(3) If a tax proposed by a ballot form prescribed in division (B)(1) or (2) of this section is to be placed on the current tax list, the form of the ballot shall be modified by adding, after the statement of the number of years the levy is to be in effect, the phrase ", commencing in __________ (first year the tax is to be levied), first due in calendar year __________ (first calendar year in which the tax shall be due)."
(C) The form of the ballot in an election on a tax proposed under section 5705.213 of the Revised Code shall be as follows:
"Shall the ________ school district be authorized to levy the following tax for current expenses? The tax will first be levied in ______ (year) to raise $______. In the ______ (number of years) following years, the tax will increase by not more than ______ (per cent or dollar amount of increase) each year, so that, during ______ (last year of the tax), the tax will raise approximately ______ (dollars). The county auditor estimates that the rate will be ______ mill(s) for each $1 of taxable value, which amounts to $_____ for each $100,000 of the county auditor's appraised value, both during ______ (first year of the tax) and ______ mill(s) for each $1 of taxable value, which amounts to $______ for each $100,000 of the county auditor's appraised value, during ______ (last year of the tax). The tax will not be levied after ______ (year).


The form of the ballot in an election on the question of a renewal levy under section 5705.213 of the Revised Code shall be as follows:
"Shall the _________ school district be authorized to renew a tax for current expenses which will raise $_________, estimated by the county auditor to be _________ mills for each $1 of taxable value, which amounts to $_________ for each $100,000 of the county auditor's appraised value? The tax shall be in effect for _________ (the number of years the levy shall be in effect, or a continuing period of time).


If the tax is to be placed on the current tax list, the form of the ballot shall be modified by adding, after the statement of the number of years the levy is to be in effect, the phrase ", commencing in __________ (first year the tax is to be levied), first due in calendar year __________ (first calendar year in which the tax shall be due)."
(D) The question covered by a resolution adopted under section 5705.212 or 5705.213 of the Revised Code shall be submitted as a separate question, but may be printed on the same ballot with any other question submitted at the same election, other than the election of officers. More than one question may be submitted at the same election.
(E) Taxes voted in excess of the ten-mill limitation under division (B) or (C) of this section shall be certified to the tax commissioner. If an additional tax is to be placed upon the tax list of the current year, as specified in the resolution providing for its submission, the result of the election shall be certified immediately after the canvass by the board of elections to the board of education. The board of education immediately shall make the necessary levy and certify it to the county auditor, who shall extend it on the tax list for collection. After the first year, the levy shall be included in the annual tax budget that is certified to the county budget commission.
Last updated July 15, 2022 at 9:28 AM

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