School levy season

It’s summer time, with barbecues, swimming pools and baseball in full swing. But even though we are enjoying all the things that come with summer, your district should be thinking about November if you’re planning to have a levy on the ballot. Levy deadlines are coming soon, so you need to start planning now. 

Here are some upcoming deadlines to keep in mind: 

• July 25—If your board will be placing a conversion levy on the November ballot, July 25 is the last day to submit certification to the tax commissioner (RC 5705.219(B)). 
• July 31—If you plan to put an income tax levy before your district’s voters, July 31 is the last day to submit certification to the Department of Taxation (RC 5748.02(A)).
• August 4—For districts planning emergency, current operating expenses, or conversion levies for the November election, August 4 is the last day to submit these levies to the county auditor (RC 5705.194, 5705.195, 5705.213 and 5705.219). 
• August 9—The 90th day before the November general election serves as a significant deadline for levy activity. August 9 is the last day for a school district to:
  • File, with the board of elections, resolutions related to any bond levy that will appear on the November ballot (RC 133.18(D).
  • Submit paperwork to the board of elections for continuing replacement, permanent improvement, operating, emergency, phased-in, or current operating expenses levies (RC 5705.192, 5705.195, 5705.21, 5705.25, 5705.251). 
  • Certify resolutions for income tax levy, conversion levy, or renewal of a conversion levy to the board of elections. 

OSBA’s division of legal services recently updated two fact sheets on school levies—Understanding school levies and School levy limitations.  Check them out while you are working to meet these required levy deadlines!