Ohio Department of Taxation's Guide to Ohio's School District Income Tax
Kings Local School District
Earned Income Tax with a Property Tax Reduction
Overview - On the November 4, 2025 Ballot
The Kings Local School District Board of Education has fulfilled its commitment to make the 2022 operating levy last the full three years. The Board is now asking the community to consider a new funding approach that would create a more consistent revenue stream; resulting in less frequent levies while reducing property taxes for all homeowners.
Why is this on the ballot?
- Additional revenue is necessary to offset the impact of inflation on student services, operations, utilities, and employee compensation.
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The district is projected to have a negative cash balance by 2027 without additional revenue.
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Without new revenue, approximately $9 million in reductions to staffing, programs, and operations will be necessary.
Financial Context
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State funding is projected to be less in 2025 than 2024. 91% of Ohio districts receive more state funding per student than Kings.
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The state funding formula requires Kings residents to fund our schools locally. 75% of revenue comes from local property taxes and property tax reimbursements.
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Over the past three years, Kings has implemented over $8 million in expense reductions and new revenue, with minimal impact on the student and classroom experience.
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Kings spends less per pupil than 69% of Ohio school districts.
The Ballot Issue
If approved, the ballot issue would:
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Implement a 1% Earned Income Tax
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Applies to wages, salaries, tips, self employment.
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Does not apply to pension income, Social Security, disability benefits, capital gains, investment income, or other non-earned income sources.
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Reduce Property Taxes by 1 Mill for all homeowners.
The Board is committed to continuing to lower property taxes and will approve legislation requiring an Annual Property Tax Review. Additional property tax reductions could occur in the future.
Projected Impact if Passed
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Provides funding for the duration of the five-year forecast without the need for another levy request during that period and potentially longer.
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Establishes a more sustainable funding model.
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This approach reduces the reliance on frequent property tax levies and minimal state funding.
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Maintains current programming, staffing, and services.
If Not Passed
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Approximately $9 million in budget reductions could be required.
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Reductions would affect staffing levels, student programs, and operations.
