Summary School District Income Election Results Effective ...

Summary of School District Income Tax Changes

Effective Calendar Year 2024

Primary

County

(a)

School

District

Number School District

Tax Year

2024 Rate

Additional Information (b)

New (2)

Clinton

Mercer

*

*

1401

5403

Blanchester LSD

Marion LSD

1.00%

0.50%

1.00% expires 2028

0.50% expires 2053

2907

Yellow Springs EVSD

2.00%

2.00% CPT

0302

2004

2308

2602

2606

2906

3203

3305

4501

4503

4903

5105

5204

5401

6805

6806

7202

8001

8703

8801

8803

Hillsdale LSD

Hicksville EVSD

Walnut Township LSD

Evergreen LSD

Swanton LSD

Xenia Community CSD

Cory-Rawson LSD

Riverdale LSD

Granville EVSD

Johnstown-Monroe LSD

London CSD

River Valley LSD

Cloverleaf LSD

Celina CSD

Twin Valley Community LSD

Tri-County North LSD

Fremont CSD

Fairbanks LSD

Elmwood LSD

Carey EVSD

Upper Sandusky EVSD

1.25%

1.50%

1.75%

1.50%

0.75%

0.50%

1.75%

1.00%

0.75%

1.00%

1.00%

1.00%

1.00%

1.00%

1.50%

1.00%

1.25%

1.00%

1.25%

1.00%

1.25%

Expires 2033

0.75% expires 2029; 0.75% CPT

Expires 2033

0.75% CPT; 0.50% expires 2029; 0.25% expires 2027

Expires 2029

Expires 2030

0.75% expires 2028; 1.00% CPT

Expires 2026

Expires 2028

Expires 2028

1.00% CPT

Expires 2029

0.75% expires 2034; 0.25% CPT

Expires 2028

0.75% expires 2027; 0.75% expires 2028

Expires 2029

Expires 2028

0.25% CPT; 0.75% CPT

0.50% expires 2030; 0.75% expires 2031

Expires 2029

Expires 2029

Rate change (1)

Greene

Expired (0)

Renewed (21)

Ashland

Defiance

Fairfield

Fulton

Fulton

Fulton

Hancock

Hancock

Licking

Licking

Madison

Marion

Medina

Mercer

Preble

Preble

Sandusky

Union

Wood

Wyandot

Wyandot

(a)

(b)

*

*

*

*

*

*

* Taxes charged on earned income only.

All taxes expire effective December 31 of a given year. CPT is an acronym for a continuing period of time.

1 of 5

School Districts With an Income Tax as of January 2024*

School

District

Number

IRN

Allen

Allen

Allen

Ashland

Ashland

Ashtabula

Athens

Athens

Auglaize

Auglaize

Auglaize

0203

0204

0209

0302

0303

0404

0501

0502

0601

0602

0603

45211

43885

45807

45823

45468

44057

45906

43521

45948

45955

45963

Bluffton EVSD (expires 2025)

Delphos CSD (expires 2025)

Spencerville LSD (expires 2027)

Hillsdale LSD (expires 2033)

Loudonville-Perrysville EVSD

Geneva Area CSD (expires 2028)

Alexander LSD (expires 2024)

Athens CSD (expires 2028)

Minster LSD (expires 2031)

New Bremen LSD

New Knoxville LSD (0.25% expires 2029; 1.00% CPT)

0.50

0.50

1.00

1.25

1.25

1.25

1.00

1.00

1.00

1.00

1.25

%

%

%

%

%

%

%

%

%

%

%

Auglaize

Auglaize

Auglaize

Butler

Butler

Butler

Butler

Champaign

Champaign

Champaign

0604

0605

0606

0905

0907

0908

0909

1102

1103

1105

44727

44982

45971

46128

46136

46144

46151

45484

46201

46219

1.00

0.75

1.00

0.50

1.00

1.25

1.00

1.50

1.50

1.75

% (b)

%

%

%

%

% (b)

%

%

%

%

2019

1991

1992

1991

1990

2006

2005

1997

1990

1984

Clark

Clark

Clark

Clermont

Clermont

Clinton

Clinton

Columbiana

Columbiana

Columbiana

Columbiana

Crawford

Crawford

Crawford

Darke

Darke

Darke

Darke

Darke

Darke

Darke

Defiance

Defiance

Defiance

Defiance

Delaware

Delaware

Fairfield

Fairfield

Fairfield

Fairfield

Fairfield

Fairfield

Fairfield

Fairfield

1203

1204

1205

1303

1305

1401

1402

1502

1503

1505

1510

1701

1703

1704

1901

1902

1903

1904

1905

1906

1907

2001

2002

2003

2004

2101

2102

2301

2302

2303

2304

2305

2306

2307

2308

46250

46268

46276

46326

46342

46383

46391

45328

46433

43927

46458

46508

46516

45344

46623

46631

46649

44099

46672

46680

45633

46706

46714

43869

45419

46748

46755

46847

46854

46862

46870

44206

46888

46896

46904

St Marys CSD (expires 2028)

Wapakoneta CSD

Waynesfield-Goshen LSD (expires 2026)

Madison LSD

New Miami LSD

Ross LSD

Talawanda CSD

Mechanicsburg EVSD (1.00% expires 2026; 0.50% CPT)

Triad LSD (0.50% expires 2025; 1.00% CPT)

West Liberty-Salem LSD (1.00% expires 2027; 0.25%

expires 2036; 0.50% CPT)

Northeastern LSD (expires 2025)

Northwestern LSD

Southeastern LSD

Clermont-Northeastern LSD

Goshen LSD

Blanchester LSD (expires 2028)

Clinton Massie LSD (expires 2024)

Columbiana EVSD

Crestview LSD

East Palestine CSD (expires 2025)

United LSD

Buckeye Central LSD

Colonel Crawford LSD

Crestline EVSD

Ansonia LSD (1.00% expires 2025; 0.75% CPT)

Arcanum-Butler LSD (0.75% expires 2025; 0.75% CPT)

Franklin Monroe LSD

Greenville CSD

Mississinawa Valley LSD (0.75% expires 2026; 1.00%

Tri-Village LSD

Versailles EVSD (expires 2024)

Ayersville LSD (expires 2027)

Central LSD (0.50% expires 2029; 0.75% CPT)

Defiance CSD

Hicksville EVSD (0.75% expires 2029; 0.75% CPT)

Big Walnut LSD

Buckeye Valley LSD

Amanda-Clearcreek LSD (expires 2034)

Berne Union LSD

Bloom-Carroll LSD

Fairfield Union LSD (1.00% expires 2036; 1.00% CPT)

Lancaster CSD

Liberty Union-Thurston LSD

Pickerington LSD

Walnut Township LSD (expires 2033)

1.00

1.00

1.00

1.00

1.00

1.00

0.50

1.00

1.00

0.50

0.50

1.50

1.25

0.25

1.75

1.50

0.75

0.50

1.75

1.50

1.00

1.00

1.25

0.50

1.50

0.75

1.00

2.00

2.00

1.25

2.00

1.50

1.75

1.00

1.75

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

(b)

2016

2010

1990

1996

1991

2024

2020

2003

1990

2021

1992

1990

2008

2010

1992

1992

1993

1990

1990

1991

2005

2008

1992

1992

1992

1995

1993

2020

2006

1997

1991

2007

1991

1991

2004

Primary

County

Tax Year

2024

Rate

School District

2 of 5

First Year

Effective

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

2008

2021

1993

2014

1992

2019

2020

2007

2007

2005

2005

Primary

County

School

District

Number

IRN

Fayette

Franklin

Franklin

Franklin

Fulton

2402

2501

2502

2509

2602

45013

43620

46946

47001

47050

Fulton

Fulton

Fulton

Fulton

Fulton

Geauga

Greene

Greene

Greene

Greene

Greene

Hamilton

Hamilton

Hancock

Hancock

Hancock

Hancock

Hancock

Hancock

Hancock

Hardin

Hardin

Hardin

Hardin

Hardin

Hardin

Henry

Henry

Henry

Highland

Highland

Huron

Huron

Huron

Huron

Huron

Huron

Huron

Knox

Knox

Licking

Licking

Licking

Licking

Licking

Licking

Licking

Logan

Lorain

Lorain

Madison

Madison

2603

2604

2605

2606

2607

2801

2902

2903

2904

2906

2907

3118

3122

3201

3202

3203

3205

3206

3207

3208

3301

3302

3303

3304

3305

3306

3501

3502

3504

3603

3604

3901

3902

3903

3904

3905

3906

3907

4201

4202

4501

4503

4506

4507

4508

4509

4510

4604

4712

4715

4901

4902

47068

47076

47084

47092

45641

47167

47258

43968

47266

45153

45674

47381

45146

47415

47423

47431

47449

47456

47464

47472

45187

47498

44172

47506

47514

47522

47571

47589

47597

45401

44123

43596

47712

47720

44560

47738

47746

45096

47829

47837

45393

47985

48017

44453

48025

48033

48041

48090

44594

45658

48256

48264

Tax Year

2024

Rate

School District

Washington Court House CSD (expires 2027)

Bexley CSD

Canal Winchester LSD

Reynoldsburg CSD

Evergreen LSD (0.25% expires 2027; 0.50% expires

2029; 0.75% CPT)

Fayette LSD

Pettisville LSD

Pike-Delta-York LSD (expires 2026)

Swanton LSD (expires 2029)

Wauseon EVSD (expires 2027)

Berkshire LSD

Cedar Cliff LSD (0.25% expires 2038; 1.00% CPT)

Fairborn CSD

Greeneview LSD

Xenia Community CSD (expires 2030)

Yellow Springs EVSD

Southwest LSD

Wyoming CSD

Arcadia LSD (expires 2024)

Arlington LSD

Cory-Rawson LSD (0.75% expires 2028; 1.00% CPT)

Liberty-Benton LSD (expires 2030)

McComb LSD

Van Buren LSD (expires 2025)

Vanlue LSD

Ada EVSD (0.75% expires 2027; 0.75% CPT)

Hardin Northern LSD

Kenton CSD

Ridgemont LSD (0.75% expires 2025; 1.00% CPT)

Riverdale LSD (expires 2026)

Upper Scioto Valley LSD

Holgate LSD

Liberty Center LSD

Patrick Henry LSD

Greenfield EVSD

Hillsboro CSD

Bellevue CSD (expires 2026)

Monroeville LSD

New London LSD

Norwalk CSD

South Central LSD

Western Reserve LSD

Willard CSD

Centerburg LSD

Danville LSD (1.00% expires 2024; 0.50% CPT)

Granville EVSD (expires 2028)

Johnstown-Monroe LSD (expires 2028)

Licking Valley LSD

Newark CSD

North Fork LSD (expires 2028)

Northridge LSD (expires 2046)

Southwest Licking LSD

Riverside LSD

Oberlin CSD (0.75% expires 2027; 1.25% CPT)

Wellington EVSD

Jefferson LSD (expires 2026)

Jonathan Alder LSD (0.75% expires 2026, 0.50% expires

2031)

3 of 5

First Year

Effective

1.00

0.75

0.75

0.50

1.50

% (b)

%

%

%

%

2021

2005

1991

1990

1990

1.00

1.00

1.00

0.75

1.75

1.00

1.25

0.50

1.00

0.50

2.00

0.75

1.25

1.00

1.75

1.75

0.75

1.50

1.00

1.00

1.50

1.75

1.00

1.75

1.00

0.50

1.50

1.75

1.75

1.25

1.00

0.50

1.50

1.00

0.50

1.25

1.25

0.75

0.75

1.50

0.75

1.00

1.00

1.00

1.00

0.50

0.75

1.50

2.00

1.00

1.00

1.25

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

1992

2004

2022

2005

2023

1993

1991

1990

1991

1998

2002

2007

1990

2005

1984

1992

1995

1984

2021

1996

1993

1991

1996

1991

2000

1996

1992

1996

1991

2004

1992

2002

2010

1991

1992

1991

1991

2012

1990

1990

2019

2004

1994

1998

2008

2020

1991

1995

1991

1991

1995

2007

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

School

District

Number

IRN

Madison

Madison

Mahoning

Mahoning

Marion

Marion

Marion

Marion

Medina

Mercer

Mercer

Mercer

Mercer

Mercer

Miami

Miami

Miami

Miami

Miami

Miami

Miami

Miami

Montgomery

Montgomery

Morrow

Morrow

Morrow

Morrow

Paulding

Paulding

Paulding

Pickaway

Pickaway

Pickaway

Portage

Preble

Preble

Preble

Preble

4903

4904

5008

5010

5101

5103

5104

5105

5204

5401

5402

5406

5403

5405

5501

5502

5503

5504

5505

5506

5507

5509

5708

5713

5901

5902

5903

5904

6301

6302

6303

6501

6502

6503

6704

6803

6802

6804

6805

44255

48272

48355

48371

48413

48421

48439

48447

48488

43729

45310

48595

48553

48579

48611

45229

45336

48629

45518

48637

44644

44925

48710

48744

48793

48801

45534

48819

48991

45575

49031

43760

49080

49098

49213

43935

49270

49288

49296

Preble

Putnam

6806

6901

91397

49312

Putnam

Putnam

Putnam

Putnam

Putnam

Putnam

Putnam

Putnam

6902

6903

6904

6905

6906

6907

6908

6909

49320

49338

49346

49353

49361

49379

49387

49395

Richland

Richland

Richland

Ross

Ross

Sandusky

Sandusky

7001

7007

7008

7106

7107

7201

7202

49411

49460

44776

49536

49544

45302

44016

Primary

County

Tax Year

2024

Rate

School District

London CSD

Madison Plains LSD (expires 2033)

Sebring LSD (expires 2026)

Springfield LSD (expires 2024)

Elgin LSD

Pleasant LSD (expires 2029)

Ridgedale LSD

River Valley LSD (expires 2029)

Cloverleaf LSD (0.75% expires 2034, 0.25% CPT)

Celina CSD (expires 2028)

Coldwater EVSD

Fort Recovery LSD

Marion LSD (expires 2053)

Parkway LSD (expires 2025)

Bethel LSD (expires 2025)

Bradford EVSD

Covington EVSD (1.25% expires 2025; 0.75% CPT)

Miami East LSD

Milton Union EVSD

Newton LSD (0.75% expires 2025; 1.00% CPT)

Piqua CSD

Troy CSD

New Lebanon LSD (0.75% expires 2025; 0.50% CPT)

Valley View LSD

Cardington-Lincoln LSD (expires 2028)

Highland LSD

Mount Gilead EVSD (0.75% expires 2024; 0.75% CPT)

Northmor LSD

Antwerp LSD (0.75% expires 2025; 0.75% CPT)

Paulding EVSD

Wayne Trace LSD (0.75% expires 2026; 0.50% CPT)

Circleville CSD

Logan Elm LSD (expires 2025)

Teays Valley LSD

James A Garfield LSD (expires 2028)

Eaton CSD (0.75% expires 2025; 0.75% CPT)

National Trail LSD (0.75% expires 2025; 1.00% CPT)

Preble-Shawnee LSD (0.75% expires 2026; 1.00% CPT)

Twin Valley Community LSD (0.75% expires 2027;

0.75% expires 2028)

Tri-County North LSD (expires 2029)

Columbus Grove LSD (0.75% expires 2025; 0.25%

expires 2032)

Continental LSD

Jennings LSD (expires 2025)

Kalida LSD

Leipsic LSD

Miller City-New Cleveland LSD

Ottawa-Glandorf LSD

Ottoville LSD

Pandora-Gilboa LSD (1.00% expires 2026; 0.75%

expires 2033)

Clear Fork Valley LSD (expires 2037)

Plymouth-Shiloh LSD

Shelby CSD

Union-Scioto LSD (expires 2024)

Zane Trace LSD (expires 2025)

Clyde-Green Springs EVSD (0.50% expires 2030; 1.00%

Fremont CSD (expires 2028)

4 of 5

1.00

1.25

1.00

1.00

0.75

1.00

1.00

1.00

1.00

1.00

0.50

1.50

0.50

1.00

0.75

1.75

2.00

1.75

1.25

1.75

1.25

1.50

1.25

1.75

0.75

0.50

1.50

1.00

1.50

1.00

1.25

0.75

1.00

1.50

1.50

1.50

1.75

1.75

1.50

First Year

Effective

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

2006

2019

2007

2000

2010

2020

2021

2020

2007

2004

1990

1991

2024

1996

2011

1983

1994

1992

2009

1993

1991

2007

1998

1992

2014

1992

1995

1993

1991

1991

1992

2006

2006

1992

2019

1993

1992

1991

2003

1.00 % (b)

1.00 %

2015

1996

1.00

0.75

1.00

0.75

1.25

1.50

0.75

1.75

%

%

%

%

%

%

%

%

1991

2006

2006

1992

1993

1993

2010

1994

1.00

1.00

1.00

0.50

0.75

1.50

1.25

% (b)

%

%

%

% (b)

% (b)

%

2013

1991

2006

1992

2016

2009

1994

School

District

Number

IRN

Sandusky

Sandusky

Seneca

Seneca

Seneca

Seneca

Shelby

Shelby

Shelby

Shelby

Shelby

Shelby

Shelby

Shelby

Stark

Summit

Union

Union

Van Wert

Van Wert

Warren

Wayne

Wayne

Wayne

Wayne

Wayne

Wayne

Williams

Williams

Williams

Williams

Williams

Williams

Wood

Wood

Wood

Wood

7203

7204

7403

7404

7405

7406

7501

7502

7503

7504

7505

7506

7507

7508

7612

7711

8001

8003

8101

8104

8301

8501

8502

8503

8504

8505

8509

8601

8602

8603

8604

8605

8607

8701

8702

8703

8705

45385

49569

49700

49718

49726

49684

49759

49767

49775

49783

49791

49809

49817

44784

49908

44552

50328

50336

50351

44966

50419

50534

50542

50559

50567

50575

50591

43679

50617

50625

50633

45526

50658

43638

50674

50682

50708

Wood

Wood

Wood

Wyandot

Wyandot

Wyandot

8706

8707

8708

8801

8802

8803

50716

50724

45583

45260

50740

45625

Primary

County

Tax Year

2024

Rate

School District

Gibsonburg EVSD (expires 2028)

Lakota LSD

Hopewell-Loudon LSD (expires 2048)

New Riegel LSD (0.75% expires 2026; 0.75% CPT)

Old Fort LSD

Seneca East LSD (expires 2025)

Anna LSD

Botkins LSD

Fairlawn LSD

Fort Loramie LSD (expires 2024)

Hardin-Houston LSD

Jackson Center LSD

Russia LSD

Sidney CSD (expires 2031)

Northwest LSD (expires 2025)

Norton CSD

Fairbanks LSD (0.25% CPT; 0.75% CPT)

North Union LSD

Crestview LSD

Van Wert CSD

Carlisle LSD

Chippewa LSD (expires 2027)

Dalton LSD

Green LSD (expires 2028)

Norwayne LSD (expires 2028)

Northwestern LSD

Triway LSD (expires 2045)

Bryan CSD

Edgerton LSD

Edon-Northwest LSD (expires 2025)

Millcreek-West Unity LSD

Montpelier EVSD

Stryker LSD (0.25% expires 2031; 1.25% CPT)

Bowling Green CSD

Eastwood LSD (expires 2026)

Elmwood LSD (0.50% expires 2030; 0.75% expires 2031)

North Baltimore LSD (1.00% expires 2027; 0.25%

expires 2034)

Northwood LSD

Otsego LSD

Perrysburg EVSD

Carey EVSD (expires 2029)

Mohawk LSD (expires 2025)

Upper Sandusky EVSD (expires 2029)

(a) Total number of districts are 212.

(b) Taxes based on earned income only; 66 districts.

CPT = Continuing Period of Time, no expiration

Ohio Department of Taxation

January 9, 2024

5 of 5

First Year

Effective

(b)

1.00

1.50

0.50

1.50

1.00

1.00

1.50

1.25

0.75

1.50

0.75

1.50

0.75

0.75

1.00

0.50

1.00

1.00

1.00

1.00

1.00

1.00

0.75

0.50

0.75

1.25

1.00

1.00

1.00

1.00

1.00

1.25

1.50

0.50

1.00

1.25

1.25

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

(b)

2014

2005

2011

1990

2005

2001

1983

2009

1991

1995

1991

2010

1992

2022

2011

2019

1990

1991

2005

2004

2004

2008

2005

2019

2014

1990

2013

2007

1992

2016

2005

2000

1991

1993

2007

1992

2008

0.25

1.00

0.50

1.00

1.00

1.25

% (b)

%

%

%

%

%

2015

2003

1992

2005

1996

1996

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

(b)

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