Substitute Levy Information

The Perry Board of Education voted unanimously in June to place on the November ballot a substitute levy of the existing emergency levy approved by voters in 2004. Here are some important details about the substitute levy:

• The substitute levy will not raise taxes. It keeps taxes as they are for current property owners and allows Perry Local School District to benefit from the new construction and growth in our township.
• The substitute levy is not a new tax; it is a renewal of an existing 2004 emergency levy that taxpayers are already paying with the ability to apply the same tax rate to new construction in the district. That means if new houses or businesses are built, the district will receive additional revenue from the new taxpayers.
• The first year of the substitute levy will generate the same $500,000 of revenue that the district is already receiving from the existing 2004 emergency levy.
• After the first year, the district would only see an increase in revenue from new construction-which would then be taxed at the same rate as current property owners.
• The Homestead Exemption Credit for qualifying elderly and disabled homeowners remains the same.
• The substitute levy is a renewal of an existing levy. The substitute renewal levy costs approximately $115 per year for a home valued at $100,000.

A final major difference between the two levies is that this substitute levy is a continuing levy. Continuing levies provide a reliable funding source for schools and is the way a majority of Ohio public schools fund their operations and improvements. They allow the district to plan for future needs, continue essential services, eliminate repeated costs associated with ballot preparation, and maintain high-quality programming to support the academic, social and emotional health of students.

The substitute levy option has only been available for about 10 years. As of tax year 2022, 65 Ohio school districts have passed substitute levies. It is becoming a more popular alternative because it benefits both existing property owners and school districts.

These communications are intended to provide factual information about the levy. The Perry Local School District Board of Education is prohibited from engaging in levy advocacy.