The legislature proposed and Governor DeWine vetoed provisions in House Bill (HB) 96, Ohio’s FY 2026 – 2027 state operating budget, that eliminated the ability of districts to levy emergency and substitute property tax levies. As veto overrides on this issue loom, Dr. Howard Fleeter has examined the revenue such levies provide districts across the state and the potential impacts of such restrictions.
Emergency Levies
- Emergency levies totaled $978.9 million in tax revenue based on 2024 property values and tax rates.
- 57 of 207 districts with emergency levies are NOT at the Class 1 20 mill floor.
- Emergency levies totaled $574.4 million in tax revenue in 20 mill floor districts and $404.5 million in tax revenue in non-20 mill floor districts.
Substitute Levies
- Substitute levies totaled $384.5 million in tax revenue based on 2024 property values and tax rates.
- 19 of 69 districts with substitute levies are NOT at the Class 1 20 mill floor.
- Substitute levies totaled $285.6 million in tax revenue in 20 mill floor districts and $98.9 million in tax revenue in non-20 mill floor districts.
Together, emergency and substitute generated $1.364 billion statewide, which accounts for about 10% of tax property tax revues for school district operating purposes. More than $1 billion in property tax revenue is at risk should the state eliminate school districts’ ability to utilize emergency and substitute levies. A district-by-district breakdown of emergency and substitute levy revenues can be seen here.