Mentor board directs staff to prepare 4.9-mill property levy after revenue briefing

The Mentor Exempted Village Board of Education on Jan. 7 reviewed revenue projections and potential budget cuts and instructed staff to prepare a resolution for a 4.9-mill property tax levy for board consideration.

Treasurer Mister Wade told board members that two levy options remained under consideration: a 4.9-mill, five‑year operational property tax and a 0.75% earned income tax. He said updated financial tables on the board’s tables reflect recent state legislation that will flatten future property-tax growth but does not materially alter the district’s existing forecast. "We would project by 2030 we'd have a negative cash balance," Wade said, explaining the district could be on watch in 2028–29 depending on revenues and the pace of planned reductions.

Wade walked the board through the timeline and filing requirements for both options. He said earned income tax measures require staff to submit language to the Ohio Department of Taxation for certification (a roughly 10‑day turnaround), while property tax levies are certified by the county auditor and placed on the ballot by the board of elections. He also noted a majority vote is required for earned income tax approval, while the operational property levy requires a simple majority on first approval and a supermajority (four of five) on the second vote.

Staff presented a budget-cut sheet estimating roughly $4.2 million in reductions for the 2026–27 school year under current plans, driven by administrative and certified‑staff adjustments, department budget cuts and realized retirements. The presentation identified about 25 projected teacher retirements and modeled reductions that could reduce the district’s workforce by eight positions in one scenario. Staff also outlined a contingency of roughly $2.78 million more in cuts if the district does not place any measure on the May ballot, which combined with earlier reductions could approach $6 million in total cuts before the 2026–27 school year.

Board members raised concerns about the human impact of personnel reductions, including larger class sizes and lost auxiliary supports. One board member noted that removing certain middle‑school teaching positions would raise sixth‑grade class sizes from roughly 18–19 students to 24–25 in some examples. The board emphasized the need to "tell the story" to voters, balancing the district’s record of fiscal restraint and academic performance against the concrete classroom effects of possible cuts.

On the policy choice between an earned income tax and a property levy, members said the income tax argument centers on diversifying revenue, while property tax’s advantages are familiarity and predictability. Several members said recent state bills have increased taxpayer protections and made the property levy more attractive in the current environment. Board members also noted concern that an earned income tax could invite organized opposition from the city and that an income tax may disproportionately affect working families and seniors.

After discussion, the board directed staff to engage their legal counsel to draft initial resolution language for a 4.9‑mill property tax levy. Treasurer Wade said he would ask counsel to prepare the resolution quickly, circulate it to board members for review and pursue certification with the county auditor or Department of Taxation as required. Wade told the board he would aim to bring the measure to the board for a first vote at the Jan. 13 meeting and, if certified, complete the required filings for a May ballot date.

The meeting closed after brief scheduling discussion; a motion to adjourn passed on a roll-call vote, and the board adjourned at 7:17 p.m.

Next steps: staff will provide a drafted resolution for board review and confirm filing targets and special‑meeting scheduling for the first vote.