WHAT IS A MILL?

The property tax is measured in mills; a mill is one tenth of a cent. This translates to $1 for each $1,000 taxable value of the property. The taxable value is 35% of the fair market value, which is determined by the County Auditor's Office. By state law, counties must revalue all real property every three years. The last reappraisal was done in 2005.

WHAT IS A RENEWAL LEVY?

A Renewal Levy is the continuance of an existing levy with the collection rate at the same dollar amount as when the levy was originally approved. (Reference: Ohio Secretary of State office)

WHAT IS A REPLACEMENT LEVY

A replacement levy is a NEW LEVY FOR THE SAME PURPOSE AS THE EXISTING LEVY but with a different collection rate than the levy it replaces. The collection rate uses the assessed value of the property at the time of the replacement. (Reference: Ohio Secretary of State office)

WHAT IS AN EMERGENCY TAX LEVY?

An Emergency Tax Levy allows a SCHOOL system to receive a specific dollar amount that will not change with property evaluations during the term of the levy. Once a school levy has been designated an Emergency Tax Levy, it must retain that earmark.

WHAT IS A ZONING REFERENDUM?

A Zoning Referendum is used only by citizens of a township to override their trustees' vote. Signatures by petition, equal to 8% of the vote cast in the last gubernatorial election, must be collected for a zoning referendum to be placed on the ballot.

BALLOT ABBREVIATIONS
ADD = Addition
COE = Current operating expenses
CPT = Continued period of time
REN = Renewal