Wednesday, May 13, 2026
  1. HB 82: Report Card Changes for the 2021–22 School Year
  2. Analysis of November 2025 School Levy Results
  3. Analysis of Ohio Residential Property Taxes: A Balanced Approach to Reform
  4. Ohio Economically Disadvantaged Cost Study
  5. OEPI Analysis of Property Tax Provisions in the FY26–27 State Budget
  6. Revenue Generated by Emergency & Substitute Levies
  7. Impact of the Proposed Elimination of Inside Millage
  8. OEPI Analysis of the Impact of Eliminating Inside Millage
  9. Dr. Fleeter’s Testimony on HB 96 (Senate Education Committee)
  10. Ohio Property Tax Trends (1975-2023)
  11. State Share of Base Cost Funding FY99-FY19
  12. Dr. Fleeter’s Testimony on HB 96 (House Education Committee)
  13. Factors Behind the Transitional Aid Guarantee
  14. OEPI Analysis of Administrator Data
  15. OEPI Initial Analysis of Executive Budget K-12 Funding Proposal
  16. OEPI Analysis of Cupp Report Administrator Data
  17. OEPI Analysis of K-12 Budget Proposal
  18. OEPI Review of Ohio School Finance Study
  19. November 2024 School Levies Overview
  20. OEPI’s Ohio Special Ed Cost Analysis
  21. Ohio Property Tax Reappraisal Trends
  22. FY24 vs FY25 State Foundation Funding Comparison
  23. 2003-2023 Ohio Property Tax Reappraisal Analysis
  24. FY24 vs. FY25 School Funding Comparison
  25. Testimony on Property Tax Review and Reform
  26. Ohio School Funding Summary from FY11-FY24
  27. Dr. Fleeter on 10WBSN’s Report on Ohio Sports Gaming Revenue
  28. Dr. Fleeter’s Summary of Replacement Levy Utilization by Ohio School Districts (2014–2023)
  29. Ohio Property Tax Trends (1975–2022)
  30. OEPI HB 920: Updated Explanation
  31. Ohio School Voucher Overview
  32. Overview of Senate FY24–25 State Budget
  33. Constructing an Adequate School Funding Formula
  34. Summary of LSC HB 1 Fiscal Note
  35. House Bill 1 Summary & Analysis
  36. OEPI Economically Disadvantaged Student Cost Study
  37. Ohio Gifted Education Incentives Study
  38. Ohio Educational Service Center Cost Study
  39. Ohio English Learner Cost Study
  40. Ohio Gifted Funding Accountability Study
  41. Ohio Special Ed Cost Study
  42. New vs. Renewal Operating Levies (1994-2022)
  43. FY22 Report Card Analysis
  44. Overview of November 2022 Ohio School Levies
  45. Solar Energy Property Taxes vs. PILOT for Energy Projects (PPT)
  46. Solar Power Installation Property Taxes vs. PILOT Comparison
  47. CAUV Formula Change Analysis
  48. 2003-2022 Levies by Election
  49. New vs. Renewal and Replacement Operating Levies (1984-2022)
  50. School Operating Levies (1976-2022)
  51. School Operating & Capital Levy Totals, By Year (1984-2022)
  52. Changes in Ohio School Funding & TPP Replacement (FY11–FY22)
  53. Overview of May 2022 Ohio School Levies on the Ballot
  54. Overview of the Ohio Senate’s FY22-23 School Funding Formula
  55. The Central Importance of the DeRolph Rulings to School Funding in Ohio
  56. HB 82 Report Card System Changes
  57. Ohio Income Tax Changes and Equity (1972–2021)
  58. HB 110 EdChoice Voucher Program Changes
  59. HB 110 School Funding Formula Changes
  60. Ohio School Funding Trends (FY11–FY21)
  61. Ohio FY20 GRF Tax Revenue: COVID Impact & Recovery
  62. Ohio Solar Energy & Impact on School District Revenues
  63. House & Senate Bills Seek to Revise Ohio’s School Report Card
  64. OEPI Testimony on HB 110 School Funding
  65. Dr. Fleeter’s Testimony to the Senate Primary and Secondary Education Committee on HB 110.
  66. Updated: COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
  67. 2020 Ohio School Levy Summary & Analysis
  68. HB 305 School Funding Plan Overview
  69. EdChoice Voucher Program Update
  70. OEPI President Message on OEPI’s Value
  71. OEPI Property Trends Report (1975-2015)
  72. Update: Appeal of Natural Gas Pipeline Values
  73. Update on Ohio’s Controversial Territory Transfer Law
  74. COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
  75. Supplemental Funding for Power Plant Districts
  76. OEPI Officers Update
  77. Appeal of Natural Gas Pipeline Values
  78. Ohio’s Controversial Territory Transfer Law
  79. 2019 Ohio School Levy Summary & Analysis
  80. Analysis of the Cupp-Patterson School Funding Proposal (HB 305)
  81. OEPI Press Release on 20 Years of School Funding Post-DeRolph
  82. 20 Years of School Funding Post-DeRolph
  83. OEPI Analysis of Ed Trust “2018 Funding Gaps” Report
  84. OEPI Research Update: GRF Revenues, School Funding, and District Trends (2017)
  85. House Finance Primary and Secondary Ed Subcommittee House Bill 49 Testimony
  86. Analysis of HB 398 & SB 246 Changes to Ohio’s CAUV Formula
  87. OEPI Research Update: GRF Revenues, Funding Formula Issues & School Levies (2016)
  88. Community School Funding & Ohio Education Finance Trends
  89. CS Deduction and the Gain Cap
  90. Open Enrollment
  91. FY16-17 GRF Tax Revenues
  92. Casino & VLT Revenues
  93. OEPI Value Added Newsletter Article
  94. Senate Bill 208 Modifications to TPP Replacement Payments
  95. 2015 School Levy Update
  96. FY 16-17 Guarantee & Gain Cap
  97. Preliminary FY 15 Ohio Test Score Analysis
  98. Video Lottery Terminal (VLT) Revenue Update
  99. FY16-17 Phase-Out of TPP Replacement Payments
  100. FY16-17 School Funding Components
  101. Casino Tax Revenue Update
  102. Budget Bill Changes Election Law
  103. Transitional Aid Guarantee Analysis
  104. School Funding Comparison & Analysis: FY15 vs. FY17 Plans
  105. Recent Changes in Ohio Property Valuations
  106. State/Local Share of Funding in FY14-15 as Proposed by the Governor and House for FY16-17

This memo provides an overview of the 142 school levies on the ballot in the upcoming November 5th general election.

 

According to the Ohio Secretary of State’s November 2024 “Local Issues Report” there are 142 school levies on the ballot on November 5th. (There is also one additional school related issue on the ballot in November – a citizen-led repeal of a 1.25% school district income tax in Northwestern Local school district that has been in place since 1990. This repeal is not included in the levy totals summarized below).

 

A complete list of local issues on the ballot in November general election can be found on the Ohio Secretary of State’s website at: https://www.sos.state.oh.us/elections/voters/about-this-election/

 

Table 1 provides a summary of the number and type of school levies on the ballot in the November general election over the last 5 years. Table 1 shows that the number of school levies on the November ballot in 2023 and 2024 is significantly higher than the number of levies on the ballot in November 2020, 2021, and 2022. The low number of levies on the ballot from 2020-2022 likely a reflection of school districts’ reluctance to ask voters for levy approval in the aftermath of the COVID pandemic. This appears to particularly be the case for capital levies. The 166 and 141 total levies on the ballot this year and last year is comparable to 2018 and 2019 when 174 and 154 school levies were on the general election ballot. The average number of school levies on the November ballot from 2003-2024 is 173.

Table 2 provides a more detailed breakdown of capital levies (defined as bond levies, permanent improvement (PI) levies, and combination bond/PI levies) on the ballot in the November general election from 2020-2024. Table 2 shows that the 57 and 68 capital levies on the November ballot the past 2 years is much higher than the totals from 2020-2022. The 2023 and 2024 totals are much more consistent with the 2003-2022 average of 63 capital levies on the general election ballot. The majority of capital levies are typically new levies as Bond and Combination levies are always new as they cannot be renewed. Capital levies overall typically pass 60-65% of the time in Ohio, however the passage rate of new capital levies since 2010 is slightly above 40% while the passage rate for renewal capital levies (all of which are PI renewals) is typically above 90%.

Table 3 provides a more detailed breakdown of operating levies on the November ballot from 2020-2024. The data in Table 3 show that the 85 operating levies on the ballot this year is comparable to the number on the ballot in November 2020, 2022, and 2023, with the 61 operating levies on the ballot in November 2021 being unusually low. The average number of operating levies on the November general election ballot from 2003-2024 is 109. Table 3 also shows that from 2020-2023 emergency levies typically accounted for roughly one half of school operating levies on the general election ballot in Ohio. However, in 2024 emergency levies comprise only 36% of operating levies on the ballot. Among the other types of operating levies, there are typically far more property tax current expense levies on the ballot as compared to school district income tax operating levies, however, that is not the case this November. “Other” operating levies (defined as those for county financing districts, technology levies and school safety & security levies) typically comprise only a very small share of operating levies on the ballot in recent general elections.

Table 4 provides additional insight on the operating levies on the November ballot in Ohio by providing a breakdown between new levies, renewal levies, and replacement levies. New levies are defined as those that are placing new millage on the ballot, renewal levies are renewing existing term-limited levies and replacement levies (which are rarely used) restore a levy to its originally voted millage level after it has been reduced by the impact of HB 920 rolling back the voted rate.

Table 4 shows that 28 (33%) of the 85 operating levies on the ballot this November are new levies. This percentage is 10 percentage points above the 23% (73 of 320) of operating levies on the ballot in the November general elections from 2020 to 2023 that were new levies. The percentage of school levies on the ballot that have been renewals has been steadily increasing in Ohio over the past 25 years as the percentage of new levies has fallen. From 1994-1997 78% of school operating levies were new levies. This percentage decreased to 61% from 1998-2006, to 54% from 2007-2013, and to only 31% from 2014-2023. While renewal levies are far more successful at the ballot (renewal levies typically pass 90% of the time while new levies have passed at roughly a 40% rate in recent years), renewal levies typically do not bring in additional tax dollars whereas new levies do.

 

Based on these past trends, it is reasonable to expect that the majority of operating levies on the ballot will pass this November because 2/3rd of the levies on the ballot are renewals.