Shall the Ordinance No. 02004-76, providing for the imposition of an additional one-quarter percent (1/4%) income tax on and after January 1, 2005, for a period of ten (10) years to be used solely for capital improvements to streets and roadways, be passed?

PROPOSED INCOME TAX - CITY OF MONROE

Shall the Ordinance providing for a one and one-half percent levy on income for general municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements be passed?

PROPOSED TAX LEVY (REPLACEMENT) - CITY OF TRENTON

A replacement of a tax for the benefit of the City of Trenton, Butler County, Ohio, for the purpose of PROVIDING FIRE PREVENTION, SUPPRESSION, TRAINING, EDUCATION, AND EMERGENCY MEDICAL SERVICES, MAINTAINING FIRE APPARATUS, APPLIANCES, BUILDINGS, AND THE PAYMENT OF PERMANENT, PART-TIME OR VOLUNTEER PERSONNEL TO OPERATE THE SAME, at a rate not exceeding one and five-tenths (l.5) mills for each one dollar of valuation, which amounts to fifteen ($0.15) for each one hundred dollars of valuation, for a period of five (5) years, commencing in 2004, first due in calendar year 2005.

PROPOSED AMENDMENT TO THE CHARTER - CITY OF TRENTON

Shall Article VII , Section 7.05 of the Charter of the City of Trenton be amended to:

Where a resident of the City of Trenton is subject to a municipal income tax in another municipality, he or she shall not pay a total municipal income tax on the

same income greater than the tax imposed at the higher rate.

(B) Every individual taxpayer, who resides in the City of Trenton and receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Trenton, shall receive a credit for municipal income taxes paid by the taxpayer or in the taxpayer’s behalf to such other municipality.

(C) The credit for any municipal income tax paid to another municipality shall not exceed the tax liability imposed by the City of Trenton Income Tax. The Council may not exercise a power under Section 3.01 inconsistent with Section 7.05., and any existing ordinance inconsistent with this Section is void. If a provision of Section 7.05 is declared invalid by a court of competent jurisdiction, the remainder of the Section remains in effect.

PROPOSED TAX LEVY (RENEWAL) - VILLAGE OF SEVEN MILE

A renewal of a tax for the benefit of the Village of Seven Mile, County of Butler, Ohio, for the purpose of PAYING GENERAL OPERATING EXPENSES, at the rate not exceeding two and sixty-nine hundredths (2.69) mills for each one dollar of valuation, which amounts to twenty-six and nine-tenths cents ($0.269) for each one hundred dollars of valuation, for period of five (5) years, commencing in 2004, first due in 2005.

PROPOSED TAX LEVY - WAYNE TOWNSHIP (UNINCORPORATED AREA)

An additional tax for the benefit of Fire District #1 and Fire District #2 of Wayne Township, Butler County, Ohio, for the PURPOSE OF PROVIDING AND MAINTAINING FIRE APPARATUS, APPLIANCES, BUILDINGS, OR SITES THEREFOR, OR SOURCES OF WATER SUPPLY AND MATERIALS THEREFOR, OR THE ESTABLISHMENT AND MAINTENANCE OF LINES OF FIRE ALARM TELEGRAPH, OR THE PAYMENT OF PERMANENT, PART - TIME, OR VOLUNTEER FIREFIGHTERS OR FIREFIGHTING COMPANIES TO OPERATE THE SAME, INCLUDING THE PAYMENT OF THE FIREFIGHTER EMPLOYERS’ CONTRIBUTION REQUIRED UNDER SECTION 742.34 OF THE REVISED CODE, OR THE PURCHASE OF AMBULANCE EQUIPMENT, OR THE PROVISION OF AMBULANCE, PARAMEDIC, OR OTHER EMERGENCY MEDICAL SERVICES OPERATED BY THE FIRE DEPARTMENT OR FIREFIGHTING COMPANY, at a rate not exceeding one and three-tenths (1.3) mills for each one dollar of valuation, which amounts to thirteen cents ($0.13) for each one hundred dollars of valuation, for a period of three (3) years, commencing in 2004, first due in calendar year 2005.

PROPOSED TAX LEVY - EDGEWOOD CITY SCHOOL DISTRICT

An additional tax for the benefit of the Edgewood City School District, Counties of Butler and Preble, for the purpose of CURRENT OPERATING EXPENSES at a rate not exceeding six and nine-tenths (6.9) mills for each one dollar of valuation, which amounts to sixty-nine cents ($0.69) for each one hundred dollars of valuation, for a continuing period of time, commencing in 2004, first due in calendar year 2005.

PROPOSED TAX LEVY - FAIRFIELD CITY SCHOOL DISTRICT

An additional tax for the benefit of the Fairfield City School District, for the purpose of CURRENT OPERATING EXPENSES at a rate not exceeding four and nine-tenths (4.9) mills for each one dollar of valuation, which amounts to forty-nine cents ($0.49) for each one hundred dollars of valuation, for a continuing period of time, commencing in 2004, first due in calendar year 2005.

PROPOSED BOND ISSUE AND TAX LEVY - LAKOTA LOCAL SCHOOL DISTRICT

Shall the Board of Education of Lakota Local School District, County of Butler, Ohio, be authorized to do the following:

(1) Issue bonds for the purpose of CONSTRUCTION, ADDITIONS, RENOVATIONS AND IMPROVEMENTS TO SCHOOL FACILITIES, SITE ACQUISITION AND PROVIDING EQUIPMENT, FURNISHINGS AND SITE IMPROVEMENTS THEREFOR, in the principal amount of eighty million three hundred fifty-three thousand dollars ($80,353,000) to be repaid annually over a maximum period of twenty-eight (28) years, and levy a property tax outside of the ten-mill limitation estimated by the county auditor to average over the bond repayment period two and two-tenths (2.2) mills, for each one dollar of valuation, which amounts to twenty-two cents ($0.22) for each one hundred dollars of tax valuation, commencing in 2004, first due in calendar year 2005, to pay the annual debt charges on the bonds, and to pay debt charges on any notes issued in anticipation of those bonds?

(2) Levy an additional property tax to PAY CURRENT OPERATING EXPENSES at a rate not exceeding five and five-tenths (5.5) mills for each one dollar of tax valuation, which amounts to fifty-five cents ($0.55) for each one hundred dollars of tax valuation, for a continuing period of time, commencing in 2004, first due in calendar year 2005?

PROPOSED INCOME TAX - MADISON LOCAL SCHOOL DISTRICT

Shall an annual income tax of one-half per cent (½%) on the school district income of individuals and estates be imposed by the Madison Local School District, for a continuing period of time beginning January 1, 2005, for the purpose of CURRENT EXPENSES.

PROPOSED TAX LEVY - MONROE LOCAL SCHOOL DISTRICT (RENEWAL AND DECREASE)

Shall a levy renewing part of an existing levy, being a reduction of $6,700,000, be imposed by the Monroe Local School District, Counties of Butler and Warren, Ohio, for the purpose of PROVIDING FOR THE EMERGENCY REQUIREMENTS OF THE SCHOOL DISTRICT, in the sum of $1,500,000 per year, and a levy of taxes to be made outside of the ten-mill limitation estimated by the county auditor to average six (6) mills for each one dollar of valuation, which amounts to sixty cents ($0.60) for each one hundred dollars of valuation, for a period of five (5) years, commencing in 2005, first due in calendar year 2006?

PROPOSED INCOME TAX - ROSS LOCAL SCHOOL DISTRICT

Shall an annual income tax of one-half per cent (½%) on the school district income of individuals and estates be imposed by the Ross Local School District, for a continuing period of time, beginning January 1, 2005, for the purpose of CURRENT EXPENSES.

PROPOSED INCOME TAX - TALAWANDA CITY SCHOOL DISTRICT

Shall an annual income tax of one per cent (1%) on the school district income of individuals and estates be imposed by the Talawanda City School District, for a continuing period of time beginning January 1, 2005, for the purpose of CURRENT EXPENSES.

League of Women Voters of Oxford Explanation:

Should one per cent of your income be taxed for the Talawanda schools’ operating expenses? This would be one per cent of your Ohio Adjusted Gross Income, (see line 3 of your Ohio tax return) minus exemptions. Seniors deduct an additional $50 from the one per cent tax.

The amount of money which a school receives from a levy remains constant. A private school or university raises its tuition to keep pace with rising costs. Public schools must go back to the taxpayer and ask for more revenue when inflation eats into their budget. Usually, (but not during recessions) an income tax keeps pace with inflation.

Pros:
1- As a community we value education and take seriously our responsibility to provide every child in our district with the knowledge and opportunities necessary for them to develop into capable, productive and successful adults. We are willing to commit our financial resources to this important goal. We cannot depend on a rescue from Columbus. They don’t have the money or the will to change school funding.

2. An income tax is more fair to farmers than a levy, because even in bad years when the land produces little income, they must pay property taxes. With an income tax, if there is no income, there is no tax.

3. This 1% income tax is really less than it appears if you itemize your taxes. Because itemizers deduct state and local taxes from their federal taxes, more local taxes means fewer dollars going to the feds.

Cons: 1. We passed a continuing operating levy for 6.5 mills in 2000. Even though there has been some rollback on the individual’s tax bill, that tax remains.

PROPOSED LOCAL OPTION - PRECINCT 2AC

Shall the sale of beer, wine and mixed beverages be permitted for sale on Sunday between the hours of 10:00 a.m. and midnight by Mary & Clydes Grocery Bait & Tackle, a C1 & C2 liquor permit holder who is engaged in the business of Grocery, Bait & Tackle at 201 S. B Street 1^st floor and basement, Hamilton, Ohio 45013 in the precinct?

PROPOSED LOCAL OPTION - PRECINCT 2AS

Shall the sale of beer, wine and spirituous liquor be permitted for sale on Sunday between the hours of ten a.m. and midnight by Oxford County Club, Inc., an applicant for a D-6 liquor permit and a holder of a D-4 liquor permit, who is engaged in the business of restaurant services to club members at 6200 Contreras Road, Oxford, Ohio 45056 in this precinct?

PROPOSED TAX LEVY - (RENEWAL) - BUTLER COUNTY, OHIO

A renewal of a tax for the benefit of Butler County for the purpose of OPERATING MENTAL HEALTH SERVICE PROGRAMS AND MAINTAINING AND OPERATING MENTAL HEALTH FACILITIES at a rate not exceeding five-tenths (0.5) mill for each one dollar of valuation, which amounts to five cents ($.05) for each one hundred dollars of valuation, for a period of ten (10) years, commencing in 2005, first due in calendar year 2006.

LWV explanation:
The mental health act of 1988 assigned responsibility for the care of persons with mental illness to local mental health boards. These boards develop comprehensive community mental health systems. See www.bcmhb.org . Public mental health services are funded by a combination of federal, state and local funds. 15% comes from a property tax which was first passed in 1985 and then renewed in ’94. It expires this year.

Pro: This is not a new tax, so the portion of your tax bill allocated to mental health would not increase. A look at the tax bill of one home shows that in 1993, the mental health tax was $11. In 2003 it was $8. If the tax is renewed this home will continue to pay $8 (or less if the tax base increases).
This is a bargain. New construction has a different tax calculation. To see how this tax would affect your bill, go to
The Butler County Auditor’s website (http://propertysearch.butlercountyohio.org/butler/)

Ask yourself “Am I my brother’s keeper?” Federal and state budgets are being cut. We need to at least maintain our current level of support for those with mental illness.

Con: The perennial question of allocation. Who is most in need of limited resources :
schools, the mentally ill or the mentally retarded and developmentally disabled?

Some feel that government should not be involved in mental health programs for its citizens, that it is a family,
or individual responsibility.

PROPOSED TAX LEVY (REPLACEMENT) - BUTLER COUNTY, OHIO

A replacement of a tax for the benefit of Butler County, Ohio, for the purpose of THE ACQUISITION, DEVELOPMENT, OPERATION AND MAINTENANCE OF PROGRAMS, SERVICES AND FACILITIES FOR THE BENEFIT OF CHILDREN AND ADULTS WITH MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES THROUGH THE BUTLER COUNTY BOARD OF MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES, at a rate not exceeding one (1) mill for each one dollar of valuation, which amounts to ten cents ($0.10) for each one hundred dollars of valuation, for a continuing period of time, commencing in 2004, first due in calendar year 2005.

LWV Oxford Explanation

The County is mandated to provide for the care of persons with mental retardation and developmental disabilities. For many years, there have been two levies for Butler County Board of Mental Retardation and Developmental Disabilities (MRDD). One is a continuing levy, passed in 2000, for two (2) mills. This levy, Issue 23, will replace a one (1) mill levy which was renewed in 1994 for 10 years. It has now expired.

In 2004 the homeowner paid that one mill levy, so in 2005 the replacement won’t cost an additional 1 mill, but only the difference between the value of 1 mill in 1994 and its value in 2004. On a home assessed at $100,000 this difference is less than $20.

Pros

MRDD provides a wide range of assistance and services to those with mental retardation and the families that care for them. As the levy represents one-third of the income to MRDD, the loss of the money would mean services would have to be cut across the board. Of particular concern are:

Respite services for families with a profoundly retarded member. Respite is used in case of family emergencies when the caregivers must leave the home for some reason.

Preschool programs, which are the main responsibility of the school districts, are now supported in many ways by MRDD, resulting in a more comprehensive program for the children. In case of the failure of the levy, the school districts would have to provide similar services, shouldering the entire cost but without the “umbrella” of services from MRDD. It would be both more expensive for the taxpayers and it would result in a greater variation in quality and quantity of services, depending on the school district.

The loss of this levy money would mean the loss of Federal reimbursable funds also. This levy represents one third of all local dollars or $7.2million. MRDD currently receives $5 million dollars in Federal funds of which a corresponding one third would also be lost. This means $1.6 million would be lost in Federal funds for a total loss of $8.8 million per year to the county MRDD program.

Cons

A small tax increase.

Information was collected by both LWV Cincinnati Area and LWV Oxford in order to help Educate the Voters of Butler County