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Little Miami board approves resolution of necessity to renew five-year emergency levy
Summary
The Little Miami Local School District board approved a resolution of necessity starting the process to renew a five-year emergency levy that would continue the district's fixed-dollar emergency levy and preserve state homestead/owner-occupancy credits; the vote was 3-2 after a debate over timing and transparency.
The Little Miami Local School District Board of Education voted to approve Resolution 25-011, a resolution of necessity that begins the process to renew the district's five-year emergency levy.
The vote to approve the resolution was 3-2. The board will file the approved resolution with the county auditor and, if the process continues, consider a second resolution at the regular July meeting that would set the certified millage to collect the fixed-dollar amount in place now.
The resolution covers the renewal of a fixed-dollar emergency levy that the district has carried since its original passage in February 2011. "It generates, $10,638,795," said the Treasurer while explaining the levy amount and how the millage has fallen over time as property values rose. The Treasurer described the levy as a renewal, not a new tax, and said the current millage rate is 5.9 mills. The Treasurer added that the levy makes up about 17% of district revenues and that the renewal preserves state homestead and owner-occupancy credits that together reduce taxpayers' bills by about 12.5 percent.
Board members debated whether to place the renewal on the ballot this fall or delay and study alternatives. "In good conscience, I can't support that," said board member David Wallace, explaining he wanted the district to pursue additional cost reductions and wait to see whether state-level changes or other revenue options could be implemented. Other board members said failing to renew could force difficult cuts and recalled a period of state oversight in the district's past when revenues were constrained.
Board members and staff discussed technical details cited by the Treasurer: because the levy is a fixed-dollar substitute, the millage rate declines as taxable property values rise (a consequence the Treasurer attributed to House Bill 920). The Treasurer said, if the renewal is approved, the levy would be assessed in 2026 through 2030 and remitted in 2027 through 2031.
Several board members urged caution about timing and community sentiment. Some expressed concern about perceived district compensation practices and bonuses, saying that running a renewal now without demonstrating new spending restraint might hamper voter support. Supporters of putting the renewal on the ballot argued the district needs stable funding now and that running early would allow the community to decide.
Next steps: because the board approved the resolution of necessity, staff will file the document with the county auditor for certification and the board expects to vote on a second resolution at its regular July meeting that would set the certified millage for the ballot. Board members noted that if a renewal attempt failed, the district could try again in May or November 2026, but a failed renewal would change the levy from a renewal to a new levy and could eliminate state homestead/owner-occupancy credits.
Why it matters: the levy generates roughly $10.6 million a year for the district and represents about 17% of the district's revenue; its renewal affects local taxpayers and district budgeting for staffing and programs.
