Kings Local places 1% earned income tax, 1‑mill property tax rollback on Nov. 4 ballot

Kings Local School District administrators told the school board on Sept. 8 that the board has placed two linked measures on the Nov. 4, 2025 ballot: a 1% earned income tax on wages and salaries of district residents and a simultaneous 1‑mill property tax reduction for homeowners.

Mister Sears, a district staff member leading the presentation, said the measures are intended to cover inflationary increases in operating costs and to provide longer-term revenue stability. “The revenue that we are considering and what is on the ballot is entirely generated to account for inflationary increases,” Sears said.

Why it matters: District officials said Kings has relied on operating levies on a roughly three‑to‑six‑year cycle. The administrators said the district’s 2022 operating levy — described in the presentation as 6.4 mills and estimated then at about $7,000,000 annually — was intended to last three years and has performed roughly as projected. Because of Ohio’s funding rules referenced in the presentation, the district said local property tax revenue is effectively flat and that most of the district’s revenue comes from local property taxes.

Officials said roughly 75% of Kings’s revenue comes from local property taxes and that state funding provides a smaller share (presenters cited about 18%); they referenced House Bill 920 as part of the reason property‑tax revenue does not automatically rise with property values. The administration said without new revenue the district anticipates deep budget reductions — the presentation stated about $9,000,000 in cuts would be required — affecting operations, programs and staffing.

What is on the ballot and how it would work: The ballot item, as described by staff, pairs a districtwide 1% earned income tax on wages and salaries with a rollback of 1 mill in property tax for all homeowners in the Kings Local School District. Presenters said the income tax would not apply to pension income, Social Security benefits, disability benefits or capital gains. The district cited Ohio Department of Taxation data in the presentation to build an example: the presentation used an average household income of $112,107 and an average home value of about $376,000 to illustrate a household impact; in that example the presenters described a net annual cost in the range the presentation labeled roughly $889–$989 after the property tax reduction and income tax were both applied.

District administrators said the package is intended to reduce the need for repeated operating levies by providing funding across the district’s five‑year forecast and to diversify revenue so the district is less reliant on recurrent property tax requests. The presentation also said the board has approved annual property‑tax reviews and that future reductions could occur as debt is retired on buildings.

Community outreach and details: Administrators said they have posted a three‑minute explanatory video and a frequently asked questions page on the district website, and that mailers and other outreach will be sent to households. Mister Morrow, a district staff member who spoke during the presentation, said staff have been in contact with the Ohio Department of Taxation to clarify technical questions about the earned income tax.

What the board said: Board members asked questions about how the example was calculated and how the two plans compare over time. The presenters said the intent of the current plan is to provide longer‑term stability compared with a standard operating levy, which the administration said would likely require another levy in three years.

Next steps and where to get information: The presentation listed outreach dates and said the district will post updates, an FAQ and the explanatory video on the district website. The presentation directed voters to the district’s web page (a QR code was included in the materials) for more detailed examples and to submit specific tax scenarios to staff for clarification.

Provenance

Topic intro evidence: "First item on our agenda this evening is reports and presentations. Mister Sears, I'll turn it over to you." (transcript block starting at 165.31999)

Topic finish evidence: "Anything additional to add? Nope. Nope. Hi, moving on. Next item in our agenda is public participation." (transcript block starting at 1508.785)