Let's Talk - School Levy

An Emergency Levy is a property tax that serves as a school operating levy for a limited number of
years and a set dollar amount. It is a “fixed sum” levy – this means that the revenue the district receives
will remain the same each year of the levy. From a taxpayer standpoint, this means that this levy will not
increase your tax bill as the appraised value of your home or business increases; it is a “set” amount.
As your appraised value increases, the millage of the levy decreases to keep the fixed sum and your
tax payment the same. In fact, as new homes and businesses come into the district, your tax bill
for this levy will actually decrease due to more taxpayers contributing to the fixed sum amount of the
levy. Because the dollar amount of taxes charged by the emergency levy must stay the same, the
millage rate decreases as property values increase. Emergency levies may be renewed for the dollar
amount originally requested or with an increase or decrease.

A school district provides a service (educating the students in a community), as such, over 85% of most
schools’ operating budget goes towards staff costs to provide that service. The district has cut the
budget by over $2 million after the failed levy, achieved mostly by staff reductions. Compared to most
schools in Ohio, Marysville is already understaffed, having fewer teachers and administrators per
student. Marysville’s student-to-teacher ratio ranks as the 48th highest in the state out of 606 districts.
This means that 92% of schools have more teachers per student than Marysville. Marysville’s
student-to-administrator ratio ranks as the 97th highest in the state. This means that 84% of schools
have more administrators per student than Marysville. The district’s lack of staffing is only
intensified by continued student growth.

The emergency levy collection is divided up among more entities and everyone pays a smaller piece of
the pie. The cost to the individual taxpayer over time tends to decrease because the tax base expands
as new homes and businesses come into the district.

1. Taxes are fixed with an emergency levy, meaning they will not increase as your home valuation
increases. Taxes to collect that fixed amount tend to decrease over time as more businesses and
residents contribute to it.
2. Due to an agreement with the City, this levy will be exempted from residential TIFs. This means that
the full share of this levy will go to the school district, as opposed to a portion of it going to the City in
residential TIF areas. This agreement will enable the district to use a greater portion of the levy
proceeds to preserve programs, services, and staff.
3. All classes of taxpayers contribute to an emergency levy. For example, businesses and apartment
complexes will pay into this levy. By having a larger tax base, the amount of the levy for residential
taxpayers is less burdensome.
4. By starting to collect the levy sooner, the levy can be set for a smaller amount per year and will be
less burdensome to the taxpayer. Waiting until 2025 to request a levy would likely increase the millage
by 2 mills due to the timing of collections.
5. If approved, the emergency levy will allow the district to avoid a cash deficit and maintain current
daily operations.

Understanding property tax can be tricky, especially with different terms used by the Auditor. Here’s a breakdown:

• Parcel: The land and structures you own.
• Appraised Value/Market Value: What the Auditor thinks your property would sell for, updated every three years.
• Taxable Value/Assessed Value: 35% of the Appraised Value. For example, if your Appraised Value is $100,000, your Taxable Value is $35,000.
• Mills/Millage: One mill equals 0.1% of the Taxable Value. For a $100,000 property, a 1 mill levy adds $35 to your tax bill.

• $100,000 home: Adds $192.50/year   $16.04/monthly
• $300,000 home: Adds $577.50/year   $48.13/monthly
• This applies to all properties, whether residential or commercial.

Dollars generated from this levy will help fund day-to-day operational expenses such as utilities, bus
fuel, classroom supplies, and quality teachers and staff. This revenue will maintain the current services
provided to our students, their families, and our community.