Fourth grader Juliana explains House Bill 920 and how it affects Lakota Local property taxes

Juliana, a fourth grader at Van Gogh Elementary School, spoke during public comment to explain how property valuation and House Bill 920 affect Lakota Local's property taxes.

She said she "problem solved" after hearing adults discuss valuation and millage: "Did you know there are 2 types of millage?" Juliana asked, then explained that "outside millage is what our taxpayers approve when they vote" and "inside millage is actually written into the Ohio Constitution." She said outside millage can change based on voter-approved limits.

Juliana described House Bill 920 (referred to in the transcript as "House Bill 9 20") as the mechanism that keeps local governments'property-tax receipts level from one year to the next despite changes in property values. "This is tough to understand," she said, but noted the law "was established in 1976" and "makes sure that our local government, which includes Lakota, receives the same amount of money from the property taxes that they did last year."

Using a concrete example, Juliana said that if home values in the Lakota district rise, "the Butler County Auditor would decrease Lakota's effective millage," which would mean "my parents and others in our community would pay less in outside millage to Lakota." She explained the converse: if valuations fall, effective millage would rise to keep revenue stable.

Juliana added that, according to her research, Lakota last asked the community for additional voter-approved funding in 2013. She concluded by acknowledging the topic's complexity and saying she hoped her explanation helped others understand property taxes and valuation.

The transcript includes only Juliana's remarks; no formal action or vote is recorded in these segments.