West Geauga board discusses accelerating substitute levy to preserve state rollback

Board members and district staff spent an extended portion of the meeting outlining why the district is considering accelerating a planned substitute levy to the November ballot.

Staff told the board that recent state legislation and the possibility of a legislative override mean the district could lose the state’s rollback (described in the meeting as roughly 12.5 percent of a property-tax bill) for levies enacted after Jan. 1 if it does not act before that change. The administration said it had planned a renewal for May 2026 but recommended moving the substitute levy to November to preserve the state credit. According to staff, a substitute levy would replace the district’s current levies and not increase the millage collected; if the substitute passes, the existing levies would be canceled for a seamless transition.

Board members said the action is procedural to preserve taxpayer benefits rather than a request for additional funds. Trustees asked questions about timing and the mechanics of the policy change; staff said they will present options for specific November or early-December dates and will notify the public. The board did not record a final vote on placing the levy on the ballot at this meeting; discussion focused on timing and communications to families ahead of the proposed ballot placement.

If the board proceeds with a November substitute levy, staff said the district would also conduct outreach explaining that the change aims to preserve the state’s homestead/rollback credit and would not increase the rate of taxation.