This report examines the use of replacement levies in Ohio from 2014–2023, finding they are extremely rare—just 20 out of 2,701 total levies (0.74%). Most levies were renewals or new issues, with renewals occurring far more frequently. Replacement levies had a 60% passage rate but remain minimally used by districts.
Wednesday, May 13, 2026
- HB 82: Report Card Changes for the 2021–22 School Year
- Analysis of November 2025 School Levy Results
- Analysis of Ohio Residential Property Taxes: A Balanced Approach to Reform
- Ohio Economically Disadvantaged Cost Study
- OEPI Analysis of Property Tax Provisions in the FY26–27 State Budget
- Revenue Generated by Emergency & Substitute Levies
- Impact of the Proposed Elimination of Inside Millage
- OEPI Analysis of the Impact of Eliminating Inside Millage
- Dr. Fleeter’s Testimony on HB 96 (Senate Education Committee)
- Ohio Property Tax Trends (1975-2023)
- State Share of Base Cost Funding FY99-FY19
- Dr. Fleeter’s Testimony on HB 96 (House Education Committee)
- Factors Behind the Transitional Aid Guarantee
- OEPI Analysis of Administrator Data
- OEPI Initial Analysis of Executive Budget K-12 Funding Proposal
- OEPI Analysis of Cupp Report Administrator Data
- OEPI Analysis of K-12 Budget Proposal
- OEPI Review of Ohio School Finance Study
- November 2024 School Levies Overview
- OEPI’s Ohio Special Ed Cost Analysis
- Ohio Property Tax Reappraisal Trends
- FY24 vs FY25 State Foundation Funding Comparison
- 2003-2023 Ohio Property Tax Reappraisal Analysis
- FY24 vs. FY25 School Funding Comparison
- Testimony on Property Tax Review and Reform
- Ohio School Funding Summary from FY11-FY24
- Dr. Fleeter on 10WBSN’s Report on Ohio Sports Gaming Revenue
- Dr. Fleeter’s Summary of Replacement Levy Utilization by Ohio School Districts (2014–2023)
- Ohio Property Tax Trends (1975–2022)
- OEPI HB 920: Updated Explanation
- Ohio School Voucher Overview
- Overview of Senate FY24–25 State Budget
- Constructing an Adequate School Funding Formula
- Summary of LSC HB 1 Fiscal Note
- House Bill 1 Summary & Analysis
- OEPI Economically Disadvantaged Student Cost Study
- Ohio Gifted Education Incentives Study
- Ohio Educational Service Center Cost Study
- Ohio English Learner Cost Study
- Ohio Gifted Funding Accountability Study
- Ohio Special Ed Cost Study
- New vs. Renewal Operating Levies (1994-2022)
- FY22 Report Card Analysis
- Overview of November 2022 Ohio School Levies
- Solar Energy Property Taxes vs. PILOT for Energy Projects (PPT)
- Solar Power Installation Property Taxes vs. PILOT Comparison
- CAUV Formula Change Analysis
- 2003-2022 Levies by Election
- New vs. Renewal and Replacement Operating Levies (1984-2022)
- School Operating Levies (1976-2022)
- School Operating & Capital Levy Totals, By Year (1984-2022)
- Changes in Ohio School Funding & TPP Replacement (FY11–FY22)
- Overview of May 2022 Ohio School Levies on the Ballot
- Overview of the Ohio Senate’s FY22-23 School Funding Formula
- The Central Importance of the DeRolph Rulings to School Funding in Ohio
- HB 82 Report Card System Changes
- Ohio Income Tax Changes and Equity (1972–2021)
- HB 110 EdChoice Voucher Program Changes
- HB 110 School Funding Formula Changes
- Ohio School Funding Trends (FY11–FY21)
- Ohio FY20 GRF Tax Revenue: COVID Impact & Recovery
- Ohio Solar Energy & Impact on School District Revenues
- House & Senate Bills Seek to Revise Ohio’s School Report Card
- OEPI Testimony on HB 110 School Funding
- Dr. Fleeter’s Testimony to the Senate Primary and Secondary Education Committee on HB 110.
- Updated: COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
- 2020 Ohio School Levy Summary & Analysis
- HB 305 School Funding Plan Overview
- EdChoice Voucher Program Update
- OEPI President Message on OEPI’s Value
- OEPI Property Trends Report (1975-2015)
- Update: Appeal of Natural Gas Pipeline Values
- Update on Ohio’s Controversial Territory Transfer Law
- COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
- Supplemental Funding for Power Plant Districts
- OEPI Officers Update
- Appeal of Natural Gas Pipeline Values
- Ohio’s Controversial Territory Transfer Law
- 2019 Ohio School Levy Summary & Analysis
- Analysis of the Cupp-Patterson School Funding Proposal (HB 305)
- OEPI Press Release on 20 Years of School Funding Post-DeRolph
- 20 Years of School Funding Post-DeRolph
- OEPI Analysis of Ed Trust “2018 Funding Gaps” Report
- OEPI Research Update: GRF Revenues, School Funding, and District Trends (2017)
- House Finance Primary and Secondary Ed Subcommittee House Bill 49 Testimony
- Analysis of HB 398 & SB 246 Changes to Ohio’s CAUV Formula
- OEPI Research Update: GRF Revenues, Funding Formula Issues & School Levies (2016)
- Community School Funding & Ohio Education Finance Trends
- CS Deduction and the Gain Cap
- Open Enrollment
- FY16-17 GRF Tax Revenues
- Casino & VLT Revenues
- OEPI Value Added Newsletter Article
- Senate Bill 208 Modifications to TPP Replacement Payments
- 2015 School Levy Update
- FY 16-17 Guarantee & Gain Cap
- Preliminary FY 15 Ohio Test Score Analysis
- Video Lottery Terminal (VLT) Revenue Update
- FY16-17 Phase-Out of TPP Replacement Payments
- FY16-17 School Funding Components
- Casino Tax Revenue Update
- Budget Bill Changes Election Law
- Transitional Aid Guarantee Analysis
- School Funding Comparison & Analysis: FY15 vs. FY17 Plans
- Recent Changes in Ohio Property Valuations
- State/Local Share of Funding in FY14-15 as Proposed by the Governor and House for FY16-17