Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill that establishes emergency substitutes and levies in the calculation of a public school district's millage floor in Ohio.

Highlights:

• Defines “disaster declaration” as a declaration issued by the President of the United States or the Governor of Ohio that an emergency exists (Sec. 5705.01)

• Defines “disaster period” as the period that begins on a date on which a disaster declaration is issued through the date that is two years following the day that the disaster declaration expires or is rescinded (Sec. 5705.01) 

• Specifies that if a school district proposes to levy a tax on the basis that some or all of the territory of the district is covered by a disaster declaration during a disaster period, the district shall certify to the Director of Education and Workforce the resolution the district adopted and a copy of the applicable disaster declaration with a request that the director approve the proposed tax (Sec. 5705.03). 

• Authorizes the Director to approve the tax only if the Director finds that a disaster period exists for all or part of the district’s territory on the date the district adopted the resolution and the district has been impacted by the emergency described in the disaster declaration (Sec. 5705.03). 

• Authorizes the Board of Education of any city, local, exempted village, cooperative education, or joint vocational school district that is in fiscal caution, fiscal watch, fiscal emergency, or is impacted by an emergency that is the subject of a disaster declaration to levy an additional tax in excess of the ten-mill limitations if it declares by resolution that the revenue that will be raised by all tax levies combined with state and federal revenues will be insufficient to provide for the requirements of the school district (Sec. 5705.194). 

• Authorizes that an election may be held in the school district to approve the levying of additional taxes under Section 5705.194 (Sec. 5705.194). 

• Specifies that a school district that levies an additional tax under Section 5705.194 that was approved by electors may adopt a resolution before January 1, 2026, to renew all or a portion of the proceeds derived from one or more of those existing taxes (Sec. 5705.194). 

• Requires the resolution declared under Section 5705.194 to be submitted to the county auditor for certification within ten days after the resolution was adopted (Sec. 5705.195).

Full Bill Text

Vote Smart's Synopsis:

Vote to amend and pass a bill that establishes emergency substitutes and levies in the calculation of a public school district's millage floor in Ohio.

Highlights:

• Defines “disaster declaration” as a declaration issued by the President of the United States or the Governor of Ohio that an emergency exists (Sec. 5705.01)

• Defines “disaster period” as the period that begins on a date on which a disaster declaration is issued through the date that is two years following the day that the disaster declaration expires or is rescinded (Sec. 5705.01) 

• Specifies that if a school district proposes to levy a tax on the basis that some or all of the territory of the district is covered by a disaster declaration during a disaster period, the district shall certify to the Director of Education and Workforce the resolution the district adopted and a copy of the applicable disaster declaration with a request that the director approve the proposed tax (Sec. 5705.03). 

• Authorizes the Director to approve the tax only if the Director finds that a disaster period exists for all or part of the district’s territory on the date the district adopted the resolution and the district has been impacted by the emergency described in the disaster declaration (Sec. 5705.03). 

• Authorizes the Board of Education of any city, local, exempted village, cooperative education, or joint vocational school district that is in fiscal caution, fiscal watch, fiscal emergency, or is impacted by an emergency that is the subject of a disaster declaration to levy an additional tax in excess of the ten-mill limitations if it declares by resolution that the revenue that will be raised by all tax levies combined with state and federal revenues will be insufficient to provide for the requirements of the school district (Sec. 5705.194). 

• Authorizes that an election may be held in the school district to approve the levying of additional taxes under Section 5705.194 (Sec. 5705.194). 

• Specifies that a school district that levies an additional tax under Section 5705.194 that was approved by electors may adopt a resolution before January 1, 2026, to renew all or a portion of the proceeds derived from one or more of those existing taxes (Sec. 5705.194). 

• Requires the resolution declared under Section 5705.194 to be submitted to the county auditor for certification within ten days after the resolution was adopted (Sec. 5705.195).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that establishes emergency substitutes and levies in the calculation of a public school district's millage floor in Ohio.

Highlights:

• Defines “disaster declaration” as a declaration issued by the President of the United States or the Governor of Ohio that an emergency exists (Sec. 5705.01)

• Defines “disaster period” as the period that begins on a date on which a disaster declaration is issued through the date that is two years following the day that the disaster declaration expires or is rescinded (Sec. 5705.01) 

• Specifies that if a school district proposes to levy a tax on the basis that some or all of the territory of the district is covered by a disaster declaration during a disaster period, the district shall certify to the Director of Education and Workforce the resolution the district adopted and a copy of the applicable disaster declaration with a request that the director approve the proposed tax (Sec. 5705.03). 

• Authorizes the Director to approve the tax only if the Director finds that a disaster period exists for all or part of the district’s territory on the date the district adopted the resolution and the district has been impacted by the emergency described in the disaster declaration (Sec. 5705.03). 

• Authorizes the Board of Education of any city, local, exempted village, cooperative education, or joint vocational school district that is in fiscal caution, fiscal watch, fiscal emergency, or is impacted by an emergency that is the subject of a disaster declaration to levy an additional tax in excess of the ten-mill limitations if it declares by resolution that the revenue that will be raised by all tax levies combined with state and federal revenues will be insufficient to provide for the requirements of the school district (Sec. 5705.194). 

• Authorizes that an election may be held in the school district to approve the levying of additional taxes under Section 5705.194 (Sec. 5705.194). 

• Specifies that a school district that levies an additional tax under Section 5705.194 that was approved by electors may adopt a resolution before January 1, 2026, to renew all or a portion of the proceeds derived from one or more of those existing taxes (Sec. 5705.194). 

• Requires the resolution declared under Section 5705.194 to be submitted to the county auditor for certification within ten days after the resolution was adopted (Sec. 5705.195).

Full Bill Text