Garfield Heights board approves 2025–2026 tax budget resolution after no public comment

The Garfield Heights City School District Board of Education approved Resolution 2501, adopting the district’s 2025–2026 tax budget, after holding the required public hearing and receiving no public comment.

During the hearing, district finance staff explained that the district must provide the county with an annual tax budget showing requested millage levies. The finance presentation noted that the district’s bond fund (referred to as the 002 fund in the transcript) is currently negative by approximately $700,000. Staff explained that a refunding structure from bonds issued in 2014–2015 produced lower payments earlier but created a balloon principal payment in fiscal years 2025–2026. Staff said the district paid a large principal amount in December and faces one remaining large payment before the related millage drops off in tax year 2025 (fiscal year 2026). Staff further stated that the county has declined to raise millage to cover the shortfall, asserting the county’s view that the fund balance can cover the obligation; district staff disputed that assessment and said they had requested a millage levy to cover the payment but the county would not increase the levy. The tax budget the board approved shows the millage the district requested the county to levy so the district can meet its bond obligations without the fund going negative, staff said.

After a brief wait for public input, the board voted to approve Resolution 2501. The motion was moved by Heather Morrison and seconded by Miss Cox; roll-call votes recorded “yes” from Morrison, Cox, Mrs. Daniels, Ashley Thomas and Mallette King. The motion passed 5-0.

The board recorded the public hearing as held and the resolution as adopted; staff stated the county ultimately determines levy collection according to its process and the district must demonstrate operational need in the tax budget filing.