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Information about Emergency Levy Renewal - May 6, 2025

Poland Schools Logo - 05/06/2025 Emergency Levy Renewal
  • District
  • Treasurer

The Poland Board of Education approved a resolution to Proceed with the Submission of the Electors of the School District of the Question of the Renewal of an Existing Tax Levy, Pursuant to Sections 5705.194 to 5705.197 of the Revised Code. (#2025-10) The emergency levy renewal will be on the ballot for the May 6, 2025 Primary/Special Election.

Poland Local School District has been receiving revenue generated from this existing levy for more than 25 years. See Levy Renewal Schedule

Information

  • Emergency renewals are typically for 5 year terms.
  • The district's emergency levy renewals are fixed sum. The amount collected does not change. The required millage reduces as property values increase.
  • All collections from emergency levies are included in the general fund operating budget of the district.

Relevant Glossary Terms

Emergency Levy

Limited levy proposed for a specific number of years for a specific dollar amount. The millage rate required to produce the dollar amount changes on all types of property if property values change. Emergency levies may be renewed for the dollar amount originally requested.

Paw Note

Poland has four (4) Emergency Levies. These are fixed sum levies; therefore, as district valuation changes, the millage is adjusted to generate the same fixed sum. The four (4) emergency levies combined generate approximately $7M of the district’s current operating revenue stream. Currently our emergency levies are renewed in five (5) year increments.

Five-Year Forecast

According to Merriam-Webster Dictionary, forecast means to calculate or predict (some future event or condition) usually as a result of study and analysis of available pertinent data. The five-year forecast serves as a tool to communicate and assess the financial health of a school district. City, local, exempted village and joint vocational school districts are required, ORC 5705.391 and OAC 3301-92-04, to submit five-year forecasts twice annually, (November and May) to the Ohio Department of Education and Workforce and may elect to submit additional updates at any time.

Paw Note

Poland Five-Year Forecasts can be found on the district webpage as well as on the Ohio Department of Education website under School Finance.

General Fund (Fund 001)

State and local funds which are available to a school district for any purpose provided it is disbursed or transferred in accordance with Ohio law.

Paw Note

Poland utilizes Fund 001 for district operations. All general fund revenue and expenditure categories can be found on the five-year forecast.

HB59

In HB 59, the tax credits were removed from law; therefore, any school levies approved by the voters after November 2013 shifts the tax burden back to the taxpayer. See Property Tax Rollback.

Paw Note

Very important Paw Note for Poland Taxpayers. The four (4) emergency levies that the district currently has in place are not permanent; therefore, are required to be renewed in order to not lose revenue stream. The emergency levies were ALL originally passed prior to 2013. The 12.5% Rollback credit is being subsidized by the State. Failure to renew an existing emergency levy and any new levy(s) would shift the tax burden back to the taxpayer.

Mahoning County Budget Commission

The general administrative body for county government, serving as the fiscal representatives of Mahoning County. They are responsible for making policy, adopting ordinances, and levying taxes to finance county government programs. Annually, they provide a summary of amounts required from general property tax and estimate tax rates according to ORC 5705.34-5705.35.

Paw Note

Poland Local being in Mahoning County, utilizes the Mahoning County Budget Commission to provide applicable amounts and tax rates.

Outside Mills

Millage approved by voters. Outside mills are subject to the property tax reduction factor; sometimes referred to as “voted mills."

Paw Note

Poland currently has 40.51 of outside mills.
28.10 mill General – Operating - Continuous
1.76 mill Emergency – Operating ($1,068,055.) – Fixed Sum – Must be renewed.
2.26 mill Emergency – Operating ($1,369,748.) – Fixed Sum – Must be renewed.
3.60 mill Emergency – Operating ($2,181,867.) – Fixed Sum – Must be renewed.
3.79 mill Emergency – Operating ($2,297,755.) – Fixed Sum – Must be renewed.
1.00 mill Emergency – Permanent Improvement ($398,778.) – Must be renewed.

Valuation

Taxable value of all Class I and Class II real property, general tangible personal property and public utility personal property in a district.

Paw Note

Poland’s District Total Taxable Value for Tax year 2024/Calendar Year 2025 = $607,377,350.00

See Also:

More information can be found in the Glossary of School Finance Terms.

One Sheet (includes levy schedule)

Informational flyer explaining the May 6, 2025 emergency levy renewal for Poland Local Schools, including a levy schedule, glossary terms, and financial impact to taxpayers

Download

Board Resolutions

  • Approval of a Resolution Determining to Submit to the Electors of the School District the Question of the Renewal of an Existing Tax Levy, Pursuant to Sections 5705.03 and 5705.194 to 5705.197 of the Revised Code. (#2025-06) (Resolution #1)
  • To approve the Resolution Determining to Proceed with the Submission of the Electors of the School District of the Question of the Renewal of an Existing Tax Levy, Pursuant to Sections 5705.194 to 5705.197 of the Revised Code. (#2025-10)  (Resolution #2)

To learn more about Poland Local School's Treasurer Department, visit www.polandbulldogs.com/treasurer.

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