Your Tax Dollars Info Guide

We are developing a guide to help you understand how Lebanon City Schools is funded and how your tax dollars are used. We'll release parts of the guide periodically. Click here to download pages one and two. Check back for more updates.

Why Do Schools Need Property Tax Levies?

The Ohio Constitution, Article VI, Section 2 ensures that every child has the right to a quality public education. To uphold that constitutional right, the State established a funding system for schools supported by three main sources: local taxes, state aid, and federal programs.

State aid and federal programs do not cover the full cost of education, so local taxpayers provide the funding needed to close the gap. In fact, local property taxes make up the largest and most stable portion of school funding. State funding fluctuates with budget approvals and economic cycles, whereas local property taxes remain relatively steady. With a foundation built on local property tax, Lebanon City Schools can plan ahead, maintain strong programs, and meet the needs of each student.

Funds generated through local property tax levies stay in Lebanon, directly supporting teachers/staff, classrooms, student programs, transportation, and safe, well-maintained facilities. In return, strong schools strengthen the community—boosting property values, drawing new families, and support a vibrant local economy.

Benefits of Property Tax:

Revenues generated remain relatively stable (other revenues can fluctuate during economic downturns)
Tax base stays consistent – houses and land do not “move”
Local tax payers receive local benefits

“Our schools reflect the strength of our community, and every dollar invested in our schools tells a story of community support and shared purpose. Local tax dollars stay in Lebanon and sustain strong programs, safe schools, and bright futures for Lebanon’s students.” ~ Roy MacCutcheon, President of the Board of Education