Section 5705.194 | Levy in excess of ten-mill limitation - schools.
(A) For purposes of this section:
(1) "Fiscal caution" means a state of fiscal caution declared by the director of education and workforce under section 3316.031 of the Revised Code.
(2) "Fiscal watch" means a state of fiscal watch declared by the auditor of state under section 3316.03 of the Revised Code.
(3) "Fiscal emergency" means a state of fiscal emergency declared by the auditor of state under section 3316.03 of the Revised Code.
(4) "Qualifying levy" has the same meaning as in section 319.302 of the Revised Code.
(5) A tax shall be considered to be an "existing tax" through the year following the last year it can be placed on the tax list.
(B) The board of education of any city, local, exempted village, cooperative education, or joint vocational school district that is in fiscal caution, fiscal watch, or fiscal emergency or is impacted by an emergency that is the subject of a disaster declaration may declare by resolution that the revenue that will be raised by all tax levies which the district is authorized to impose, when combined with state and federal revenues, will be insufficient to provide for the requirements of the school district, and that it is therefore necessary to levy an additional tax in excess of the ten-mill limitation for the current expenses of the district. A tax levied under division (B) of this section may not be renewed.
(C) The board of education of any city, local, exempted village, cooperative education, or joint vocational school district that levies a tax under this section that was approved by electors at an election held before January 1, 2026, may adopt a resolution to renew up to all or a portion of the proceeds derived from that existing tax. Notwithstanding the original purpose of the existing tax, the purpose of the renewal levy shall be for the current expenses of the district. A tax levied under division (C) of this section may be renewed for the same or a lesser sum and in the same manner as the existing tax.
Any tax levied under division (C) of this section, including any subsequent renewal of such a tax, is a qualifying levy if the tax that was approved by electors at an election held before January 1, 2026, was a subsequent renewal levy described in that term's definition.
(D) The board of education of a city, local, exempted village, cooperative education, or joint vocational school district that levies a tax under section 5705.199 of the Revised Code that was approved by electors at an election held before January 1, 2026, may adopt a resolution to renew up to all or a portion of the proceeds derived from the existing tax in the final tax year it is levied. The renewal levy shall levy that sum, or portion thereof, for each year of the levy, and the sum levied shall not be increased as otherwise described in section 5705.199 of the Revised Code. The purpose of the renewal levy shall be for the current expenses of the district.
A tax levied under division (D) of this section may be renewed for the same or a lesser sum and in the same manner as the existing tax.
Any tax levied under division (D) of this section, including any subsequent renewal of such a tax, is a qualifying levy if the tax that was approved by electors at an election held before January 1, 2026, was a subsequent substitute levy as described in that term's definition.
(E) A resolution adopted under division (B), (C), or (D) of this section shall further specify the amount of money it is necessary to raise for the current expenses of the district for each calendar year the millage is to be imposed; if a resolution adopted under division (C) or (D) of this section, whether the levy is to renew all, or a portion of, the proceeds derived from the existing tax; and the number of years in which the millage is to be in effect, which may include a levy upon the current year's tax list. The number of years may be any number not exceeding five.
The question shall be submitted at a special election on a date specified in the resolution. The date shall not be earlier than eighty days after the adoption and certification of the resolution to the county auditor and shall be consistent with the requirements of section 3501.01 of the Revised Code. A resolution adopted under division (C) of this section, or adopted under division (D) of this section to renew a tax levied under that division, shall not be placed on the ballot unless the question is submitted on a date on which a special election may be held under division (D) of section 3501.01 of the Revised Code, except for the first Tuesday after the first Monday in August, during the last year the existing tax may be extended on the tax list, or at any election held in the ensuing year. A resolution adopted under division (D) of this section, excluding a resolution to renew a tax levied under that division, shall not be placed on the ballot unless the question is submitted on a date on which a general election may be held during the last year the existing tax may be extended on the tax list, or at any election held in the ensuing year.
The submission of questions to the electors under this section is subject to the limitation on the number of election dates established by section 5705.214 of the Revised Code.
The resolution shall go into immediate effect upon its passage, and no publication of the resolution shall be necessary other than that provided for in the notice of election. A copy of the resolution shall immediately after its passing be certified to the county auditor of the proper county. Section 5705.195 of the Revised Code shall govern the arrangements for the submission of questions to the electors under this section and other matters concerning the election. Publication of notice of the election shall be made in one newspaper of general circulation in the county once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections operates and maintains a web site, the board of elections shall post notice of the election on its web site for thirty days prior to the election. If a majority of the electors voting on the question submitted in an election vote in favor of the levy, the board of education of the school district may make the additional levy necessary to raise the amount specified in the resolution for the purpose stated in the resolution. The tax levy shall be included in the next tax budget that is certified to the county budget commission.
After the approval of the levy and prior to the time when the first tax collection from the levy can be made, the board of education may anticipate a fraction of the proceeds of the levy and issue anticipation notes in an amount not exceeding the total estimated proceeds of the levy to be collected during the first year of the levy.
The notes shall be issued as provided in section 133.24 of the Revised Code, shall have principal payments during each year after the year of their issuance over a period not to exceed five years, and may have principal payment in the year of their issuance.
Last updated January 14, 2026 at 9:40 AM
Available Versions of this Section
- September 29, 2011 – House Bill 153 - 129th General Assembly [ View September 29, 2011 Version ]
- September 29, 2015 – House Bill 64 - 131st General Assembly [ View September 29, 2015 Version ]
- November 2, 2018 – Amended by House Bill 87 - 132nd General Assembly [ View November 2, 2018 Version ]
- January 1, 2026 – Amended by House Bill 96 - 136th General Assembly [ View January 1, 2026 Version ]
- March 20, 2026 – Amended by House Bill 129 - 136th General Assembly [ View March 20, 2026 Version ]