Board approves tax-rate resolution; treasurer explains county reappraisal, HB 920 and possible state budget impacts

The Mason City Schools Board of Education voted unanimously March 18 to approve the district’s resolution on tax rates and amounts for 2025, a required step in Ohio’s property-tax process, board officials said.

Sean Bevan, the district treasurer, told the board the resolution is the last local step after the district’s tax budget process and submission to the County Budget Commission. “This resolution…does not set our tax rates for the next year, but it’s part of our process of compliance,” Bevan said.

Bevan gave an extended presentation on the county’s full reappraisal for tax year 2024 and its interaction with House Bill 920 (often cited in the meeting as HB 9 20). He said average market values in the Mason district rose about 28% in the county reappraisal. Because HB 920 reduces the effective millage rate as market values rise, the district’s total effective mills dropped from 37.85 in tax year 2023 to 30.57 in 2024, Bevan said.

Using a homeowner example drawn from district staff analysis, Bevan said the property owner’s total tax bill rose from $7,156 in 2023 to $8,076 in 2024 (about a 12% increase), with the school portion of that bill rising from $5,096 to $5,492 (just under 8%). Bevan said the example had a 34% value increase (higher than the district average) and explained homeowners can look up their specific values on the county auditor’s site.

Bevan also flagged the state’s biennial budget process (House Bill 96) and said the district’s early estimate of the governor’s proposal would be a reduction of about $1.5 million in state funding over the next two years. He said the district’s operating budget is roughly $140 million, with about 25% coming from state foundation funding (approximately $35 million) and roughly two‑thirds from local property taxes.

Board members asked clarifying questions about the inside (unvoted) mills, the 20‑mill floor for HB 920 calculations and how other entities (county, township, vocational schools, libraries) affect the distribution of property-tax dollars. Bevan said the inside mills (roughly 10 total in an area) are split among local governments and that HB 920 does not reduce unvoted inside mills.

The board approved the tax-rate resolution by roll call; subsequent routine approvals at the meeting—including personnel recommendations, two action items (creation of a paid volleyball line-judge position and approval of an asphalt overlay contract for Mason Elementary and Mason Intermediate), and the treasurer’s report—were also adopted unanimously by the board.

Bevan and district leaders said they will continue to monitor state budget developments and urged residents with questions to use the county auditor website and the district’s community‑conversation resources.

Votes at a glance • Resolution on tax rates and amounts for 2025 — approved (unanimous roll call). • Superintendent personnel recommendations (including continuing contracts and new treasurer‑office position) — approved (unanimous roll call). • Action items: (A) paid volleyball line‑judge position and (B) asphalt overlay contract (bid about $100,000 under budget) — both approved (unanimous roll call). • Treasurer’s report (fixed asset disposals, donations, enrichment program approval) — approved (unanimous roll call).