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In this Dayton Daily News story "Three school districts ask for substitute tax levies; more ask for renewals" there is a good explanation of how a substitute levy works: unlike other types of levies, substitute levies do not raise taxes for current property owners, yet they grow when new homes and businesses are built.

YOU'RE INVITED! Opportunities to Ask Questions

You're invited! We have planned a number of opportunities for the community to meet with District Administration to discuss and ask questions about the levy. These open-invitation, informal gatherings take place in September and October at different times and locations, no RSVP is required:

  • September 22, 7 p.m. Facebook Live with the Superintendent - tune in to our Facebook page to join Superintendent Isaac Seevers for a question and answer session about the levy

  • September 28 Coffee Chats with the Superintendent - taking place at Coffee Caravan two times: at 8 a.m. and at 6 p.m. Coffee Caravan is located at 706 Deerfield Road.

  • September 30, 6 p.m. Levy Q&A Before the Football Game - join Mr. Seevers at the Junior High Cafetorium prior to kickoff (The LHS Warriors play West Clermont at 7 p.m.) 

  • October 20, 7 p.m. Facebook Live with the Superintendent - tune in to our Facebook page to join Mr. Seevers for a question and answer session about the levy. More info about this forum will be shared closer to the date.

  • October 26 Coffee Chats with the Superintendent - taking place at Coffee Caravan two times: at 8 a.m. and at 6 p.m. Coffee Caravan is located at 706 Deerfield Road.

AUG. 30 - ISSUE NUMBER RELEASED

Issue numbers have been released by the Warren County Board of Elections: Lebanon City School District's levy is Issue 7.

AUG. 17 - BOARD APPROVES MILLAGE AMOUNT

At their July meeting, the Board of Education approved the millage amount of the November 8, 2022 levy. 

Important facts about the renewal levy:

  • This is NOT an increase to taxes.

  • The levy will be on the November 8, 2022 ballot.

  • The levy is for 9.64 mills.

  • The levy will replace three existing levies and generate the same dollar amount.

  • The levy will generate $12.2 million in funding to be used specifically for operating expenses.

Do you have any questions? Please email us, and we'll add the question and its answer to a Frequently Asked Questions page we're creating.

JUNE 28 - BOARD VOTES TO PLACE LEVY ON NOVEMBER BALLOT

At their meeting Tuesday, June 21, the Lebanon City School District Board of Education unanimously voted in support of beginning the process to place a substitute levy on the November 2022 ballot.

Property tax revenues make up about 60 percent of the Lebanon City School District's total General Fund revenue.

Three emergency levies with varying terms make up $12.2 million in local revenue:

  • A levy that generates $4.2 million annually was renewed by voters in 2020. It expires in 2023 and is up for renewal in 2022. It has been renewed five times in the last 15 years.

  • A levy that generates $3 million annually was renewed by voters in 2021. It expires in 2026 and is up for renewal in 2025. It has been renewed two times in the last 10 years.

  • A levy that generates $5 million annually was approved by voters in 2019. It expires in 2023 and is up for renewal in 2022.

 

The Board of Education is proposing to combine those three levies into one, 10-year substitute levy to be placed before voters for approval on November 8, 2022. 

The substitute levy would generate the same dollar amount as the three renewable levies - $12.2 million - with additional fiscal advantages for the district and for taxpayers:

  • The substitute levy will not increase taxes for current residents, and will generate the exact same revenue as the three emergency levies in the first year of collection.

  • The substitute levy will allow district revenue to increase as it captures new commercial and residential development as it is constructed in the district. 

  • The substitute levy will reduce the frequency the district needs to go before voters to approve levy renewals.

It is important to note the difference between an emergency levy and a substitute levy. The words "substitute" and "emergency" are terms that must be used according to State law:

  • An emergency levy is a property tax levy that is a limited operating levy proposed for a specific, capped dollar amount. Emergency levies require renewals every 3, 4, and 5 years per levy.

  • A substitute levy is a property tax levy that converts and/or combines one or more emergency levies into a single-issue property tax levy that is also proposed for a specific dollar amount with the ability to capture new growth. Voters can approve this levy for 5 or 10 years or "continuing."