Is Your Township Considering a Levy?
August 7, 2024, is the deadline for local questions and issues for the November 5, 2024, general election. This year’s general election is also a presidential election, which is the cheapest time for a township to place a levy on the ballot.
Step-by-Step Process
Step 1: Resolution of Necessity Requesting the County Auditor Prepare a Certification
The township should prepare a Resolution of Necessity requesting that the County Auditor certify to the taxing authority either:
- MILLAGE: Request that the county auditor calculate the number of mills required to generate a specified amount of revenue, or
- REVENUE: Request that the county auditor calculate the dollar amount of revenue potentially generated by a specified number of mills.
Under the first option, you would include the amount of revenue needed in the resolution and ask the county auditor to calculate the millage. The second option is more common. You would provide the number of mills in the resolution and ask the county auditor to calculate how much revenue would be generated by that specified millage.
The resolution shall also include all the following information pertaining to the tax levy:
(a) The purpose of the tax;
(b) Whether the tax is an additional levy, a renewal or a replacement of an existing tax, or a renewal or replacement of an existing tax with an increase or a decrease;
(c) The section of the Ohio Revised Code (ORC) authorizing submission of the question of the tax;
(d) The term of years of the tax or if the tax is for a continuing period of time;
(e) That the tax is to be levied upon the entire township or, if authorized by the ORC, a description of the portion of the township in which the tax is to be levied;
(f) The date of the election at which the question of the tax shall appear on the ballot;
(g) That the ballot measure shall be submitted to the entire township or, if authorized by the ORC, a description of the portion of the township to which the ballot measure shall be submitted;
(h) The tax year in which the tax will first be levied and the calendar year in which the tax will first be collected; and
(i) Each county in which the township has territory.
Step 2: Public Meeting and Minutes Documenting Acceptance of the County Auditor’s Certification
After receiving the certification from the county auditor, you should accept the certification in a public meeting and record the certificate's acceptance in your meeting minutes.
Step 3: Resolution to Proceed to Place a Levy on the Ballot
The next step is to adopt, by a two-thirds vote, a Resolution to Proceed stating the rate of the tax levy, expressed in mills for each one dollar in tax valuation as estimated by the county auditor, and that the taxing authority will proceed with submitting the tax question to electors.
Step 4: File Documents with the County Board of Elections
The final step is filing all the required documents with the county board of elections on or before the statutory deadline (August 7, 2024, for the November 5, 2024 election). The following four (4) documents should be filed with the board of elections:
- Resolution of Necessity requesting the county auditor to prepare a certification;
- A copy of the county auditor's certification;
- A copy of the meeting minutes accepting the county auditor’s certification; and
- Resolution to Proceed to place a levy on the ballot adopted by the taxing authority.
If your township has been considering a levy to increase funding, now is a perfect time to put one on the ballot. With the presidential election, the Ohio congressional election, and other local issues, the cost of placing a levy on the ballot will be reduced compared to other elections.
Contact the OTA office with any questions about levies for your township.