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 article provides a brief overview of school levies on the ballot in the May 3, 2022 primary election. A complete list of local issues on the May 2022 ballot in the primary election is included at the end of this article and can also be found on the Ohio Secretary of State’s website at: https://www.sos.state.oh.us/elections/voters/about-this-election/

Election results from prior years (which includes school levy data beginning in 2013) can be accessed from the Secretary of State website by selecting the year in question at:
http://www.sos.state.oh.us/sos/elections/Research/electResultsMain.aspx

Table 1 provides a summary of the number and type of school levies on the ballot in Ohio’s primary election over the last 5 years. Table 1 shows that the number of levies on the primary has been roughly 20-25% lower the past 2 years than from 2018-2020.  2021 and 2022 of course reflect the years of the pandemic which may contribute to districts’ reluctance to ask voters for levy approval.

Table 1: School Levies on the Primary Ballot 2018-2022, By Type

Levy Type May 2018 May 2019 March 2020 May 2021 May 2022
Capital Levies 23 29 24 14 22
Operating Levies 69 75 75 59 53
Total Levies 92 104 99 73 75

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 Ohio’s primary election from 2018-2022.  Table 2 shows that while 2021 was slightly lower and 2019 was slightly higher, the number of capital levies has been fairly stable over the past 5 years, averaging 22.4 levies per year. The majority of capital levies are typically new levies as bond and combination levies are always “new” as they cannot be renewed.  Capital levies historically pass 60-65% of the time in Ohio.

 

Table 2: Capital Levies on the Primary Ballot 2018-2022, By Type

Levy Type May 2018 May 2019 March 2020 May 2021 May 2022
Bond Levies 6 5 6 3 6
Combination Levies 8 6 9 3 2
Permanent Improvement Levies 9 18 9 8 14
Total Capital Levies 23 29 24 14 22

Table 3 provides a more detailed breakdown of operating levies on the ballot from 2018-2022. The data in Table 3 show that over the past 5 years emergency levies typically account for roughly one half (or more) of school operating levies on the primary ballot in Ohio. Note that substitute levies, which allow districts to aggregate existing emergency levies, are counted as emergency levies. Among the other types of operating levies, property tax current expenses levies (83 on the ballot in the last 5 primary elections) and school district income tax (SDIT) levies (80 on the primary ballot over the last 5 years) are roughly evenly split. “Other” operating levies (defined as those for county financing districts, technology levies and school safety & security levies) have comprised only a very small share of operating levies on the ballot in recent primary elections.

 

Table 3: Operating Levies on the Primary Ballot 2018-2022, By Type

Levy Type May 2018 May 2019 March 2020 May 2021 May 2022
Emergency Levies* 41 36 39 26 31
Property Tax Current Expense levies 11 14 20 16 12
School District Income Tax Operating Levies 17 22 15 17 9
Other Operating Levies** 0 3 1 0 1
Total Operating Levies 69 75 75 59 53

* Emergency levies include substitute levies.

** Other operating levies include technology, safety & security, & county financing district levies

 

Table 4 provides additional insight on operating levies on the ballot in Ohio by providing a breakdown of 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. Substitute levies are considered here to be emergency renewal levies .

 

Table 4: Operating Levies on the Primary Ballot 2018-2022, By Type

Levy Type May 2018 May 2019 March 2020 May 2021 May 2022
New Operating Levies 30 30 31 23 14
Renewal Operating Levies 39 44 44 36 38
Replacement Oper. Levies 0 1 0 0 1
Total Operating Levies 69 75 75 59 53

Table 4 shows that roughly 60% of operating levies on the ballot in the primary election from 2018 to 2021 were renewal levies, with the percentage of renewals increasing to over 70% this year. The percentage of school levies on the ballot that have been renewals has been steadily increasing in Ohio over the past 25 years. From 1994-1997 82% of school levies were new levies.  This percentage decreased to 67% from 1998-2006, to 57.5% from 2007-2013 and to only 32% from 2014-2020.  While renewal levies are 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.

 

Thus, it is the expectation here that the majority of operating levies on the ballot will pass next week because more than two-thirds of the levies on the ballot are renewals.  While this will certainly be good news in school districts that are facing expiring levies, the increase in revenue will likely be less than if the levies were new rather than renewals.

 

Table 5 provides a complete list of school levies on Ohio’s May 3, 2022 primary ballot.

 

Table 5 May 3, 2022 Primary Election School levies By Type

School District County Levy Type New, Renewal or Replacement Millage, Percent or $ Amount Length of Levy (# of Years or CPT)*
Capital Levies (N=22)
Lucas Local School District Richland Bond New $27,000,000 37
Green Local School District Summit Bond New $67,845,000 37
Canfield Local School District Mahoning Bond New $107,800,000 37
Riverside Local School District Lake Bond New $147,725,000 37
Van Wert City School District Van Wert Bond New $5,000,000 20
Licking Heights Local School District Licking Bond New $66,000,000 37
Belpre City School District Washington Combo Bond/PI New $40,000,000 CPT/37
North Olmsted City School District Cuyahoga Combo Bond/PI/Oper. New $58,000,000 CPT/37
Springfield City School District Clark Permanent Improvement New 5.06 CPT

* “CPT” means Continuing Period of Time (i.e unexpiring levy)

Table 5 May 3, 2022 Primary Election School levies By Type, Continued

School District County Levy Type New, Renewal or Replacement Millage, Percent or $ Amount Length of Levy (# of Years or CPT)
Capital Levies (Cont.)
Ansonia Local School District Darke Permanent Improvement New 2.00 CPT
Mississinawa Valley Local SD Darke Permanent Improvement New 2.00 CPT
Lowellville Local School District Mahoning Permanent Improvement New 4.00 5
Struthers City School District Mahoning Permanent Improvement New 2.80 5
Alliance City School District Stark Permanent Improvement New 2.70 CPT
Chippewa Local School District Wayne Permanent Improvement New 0.50 CPT
South Central Local School District Huron Permanent Improvement Renew/Increase 2.50 5
Hudson City School District Summit Permanent Improvement Renewal 1.50 5
Tri-County North Local School District Preble Permanent Improvement Renewal 2.00 5
Marietta City School District Washington Permanent Improvement Renewal 2.95 5
Clyde-Green Springs Exempted Village Sandusky Permanent Improvement Replacement 1.50 5
Adena Local School District Ross SDIT PI New 0.75% 10
Bluffton Exempted Village SD Allen SDIT PI Renewal 0.50% 3
Operating Levies (N=53)
Madison Local School District Butler SDIT Operating New 1.00% CPT
Wauseon Exempted Village SD Fulton SDIT Operating New 1.75% 5
Blanchester Local School District Clinton SDIT Operating/PI New 1.25% 6
Ayersville Local School District Defiance SDIT Operating Renewal 1.00% 5
Evergreen Local School District Fulton SDIT Operating Renewal 0.25% 5
Newark City School District Licking SDIT Operating Renewal 1.00% CPT
West Liberty-Salem Local SD Logan SDIT Operating Renewal 1.00% 5
Wilmington City School District Clinton SDIT Operating/PI Renewal 1.00% 5
Chippewa Local School District Wayne SDIT Operating Renewal 1.00% 5
Felicity Franklin Local School District Clermont Property Tax Operating New 8.90 CPT
Ayersville Local School District Defiance Property Tax Operating New 1.30 5
Northern Local School District Perry Property Tax Operating New 4.75 CPT
Springfield Local School District Summit Property Tax Operating New 3.90 5
Reading Community City SD Hamilton Property Tax Operating New 9.99 CPT
Rossford Exempted Village SD (#1) Wood Property Tax Operating Renew/Decrease 6.90 5
Rossford Exempted Village SD (#2) Wood Property Tax Operating Renew/Decrease 6.90 5
Delphos City School District Allen Property Tax Operating Renewal 5.50 5
Amherst Exempted Village SD Lorain Property Tax Operating Renewal 4.90 5
Madison Local School District Richland Property Tax Operating Renewal 6.90 5
Cuyahoga Falls City School District Summit Property Tax Operating Renewal 4.75 CPT
Marietta City School District Washington Property Tax Operating Renewal 8.50 5
Winton Woods City School District Hamilton Emergency New 5.40 5
Genoa Area Local School District Ottawa Emergency New 6.00 5
Marlington Local School District Stark Emergency New 7.60 5
Lakeview Local School District Trumbull Emergency New 6.80 10
North Ridgeville City School District Lorain Emergency New 4.90 10

Table 5 May 3, 2022 Primary Election School levies By Type, Continued

School District County Levy Type New, Renewal or Replacement Millage, Percent or $ Amount Length of Levy (# of Years or CPT)
Operating Levies (Cont.)
Mapleton Local School District Ashland Emergency New 3.20 5
Conneaut Area City School District Ashtabula Emergency Renewal 4.25 5
Central Local School District Defiance Emergency Renewal 3.66 5
Swanton Local School District Fulton Emergency Renewal 3.20 5
Willoughby-Eastlake City SD Lake Emergency Renewal 2.44 10
Clearview Local School District Lorain Emergency Renewal 2.58 10
Black River Local School District Medina Emergency Renewal 6.40 5
Brunswick City School District Medina Emergency Renewal 4.50 10
Centerville City School District Montgomery Emergency Renewal 4.53 10
Rootstown Local School District Portage Emergency Renewal 4.50 10
Tri-County North Local School District Preble Emergency Renewal 4.80 10
Bellevue City School District Sandusky Emergency Renewal 4.10 10
Bristol Local School District Trumbull Emergency Renewal 2.95 5
Champion Local School District Trumbull Emergency Renewal 5.85 10
Hubbard Exempted Village SD Trumbull Emergency Renewal 5.15 5
Joseph Badger Local School District Trumbull Emergency Renewal 2.95 10
Strasburg-Franklin School District Tuscarawas Emergency Renewal 4.70 5
Wolf Creek Local School District Washington Emergency Renewal 3.58 5
Amherst Exempted Village SD Lorain Emergency Renewal 6.51 10
Miami Trace Local School District Fayette Emergency Renewal 3.20 5
Kirtland Local School District Lake Emergency Renewal 5.50 5
Jackson-Milton Local School District Mahoning Emergency Renewal 3.83 5
Ontario Local School District Richland Emergency Renewal 10.20 10
Plymouth-Shiloh Local School District Richland Emergency Renewal 3.90 5
Tuscarawas Valley School District Tuscarawas Emergency Renewal 2.60 10
Clark Shawnee Local School District Clark Substitute Renewal 12.10 CPT
Genoa Area Local School District Ottawa Education Technology Replacement 0.50 5