Green Local Schools warns state tax reforms will flatline revenue; board approves five‑year forecast, grants and appropriations

The Green Local Schools Board of Education heard a detailed five‑year financial forecast and a rundown of five January 2026 state property‑tax reform bills, then unanimously approved the forecast and a set of related budget actions.

Superintendent and treasurer Mrs. Snowberger told the board the reforms will sharply limit the district’s traditional paths to revenue growth and could push the district toward substantial shortfalls if policies and spending are not adjusted. "That basically means that if your house value goes up by more than 9.13% you wouldn't pay more on that bill," she said, summarizing House Bill 186’s deflator rule that will trigger a one‑time credit on summer 2026 bills for many taxpayers after Green’s 2023 reappraisal.

The board’s endorsement of the forecast matters because the law changes Mrs. Snowberger outlined—House Bills 186, 335, 129, 96 and 309—remove or limit several mechanisms districts have historically used to realize growth in property‑tax revenue. Under HB 335, she said, revenue from inside millage (the permanent improvement levy) and from new construction will be capped; HB 129 converts emergency (fixed‑sum) levies into a category that counts against the 20‑mil floor calculation and largely forbids new fixed‑sum levies after May 2026 except in narrowly defined fiscal distress. "This can be very terrifying very quickly," Mrs. Snowberger told the board about HB 309, which gives county budget commissions discretion to reduce levy collections to what the commission finds "reasonable."

Taken together, Mrs. Snowberger’s slides showed local property tax growth flattening through 2030 and projected a structural shortfall if revenue and expense trends continue: she said the model indicates the district could be $4.4 million in the red within three years and about $9.1 million short by 2030 absent policy or program changes. The district is also on the state’s 2020 guarantee for aid—more than half of Ohio districts are—meaning state funding is effectively flat relative to 2020 and not inflation adjusted. Mrs. Snowberger noted the district’s combined salaries and benefits account for about 85% of general‑fund expenses this year, above the typical 80–83% range the Ohio Department of Education monitors.

Board members pressed on technical points, including how new construction revenue will be distributed under the new rules and how levies will appear on ballots once the old "fixed‑sum" language disappears. Mrs. Snowberger said renewal levies approved before Jan. 1 of this year may be renewed, but renewals will be limited to five years under the new law; she also cautioned that homeowners who pay property taxes through escrow could see mortgage‑escrow adjustments and temporary payment swings as a result of the one‑time credits.

Votes at a glance: the board unanimously (5–0) approved the district’s five‑year forecast and notes; accepted a fiscal‑year 2026 school safety grant (approximately $17,213.45) to fund bus surveillance cameras and cloud software; adjusted federal grant allocations (Title I, Title II‑A, Title IV‑A2, IDEA and preschool IDEA) and permanent appropriations; certified fiscal‑year 2027 tax rates as set by the Summit County budget commission; approved a student placement contract with Applewood Center, Inc. ($298.91 per day); accepted donations including a blocking sled ($11,269) and an upright piano ($1,200); and approved a set of original complaints against property valuations for specified parcel numbers under Ohio law. Each recorded motion carried 5–0.

Board members and administration emphasized the district’s history of fiscal restraint and long‑range planning and said they will continue to seek state engagement and monitor litigation and policy developments. Mrs. Snowberger said she and district staff have scheduled follow‑up meetings in Columbus to press county and state officials for clarification and to advocate for changes that reduce unintended local impacts.

What’s next: the board moved into executive session on a separate personnel matter at the end of the public meeting; no public action was announced following that session. The district also will publish the five‑year forecast on the Ohio Department of Education website and share informational materials with taxpayers about the one‑time credits and expected billing changes.