Levy Information

Voted levies are a major source of revenue for most school districts in Ohio, but an Ohio law (House Bill 920, enacted in 1976) freezes the dollar amount our district receives from those voted levies. In other words, as home values increase over time, the county auditor is required to reduce the rate of those voted levies so that the district receives the same amount of revenue from one year to the next. The reduced rate at which taxes are collected is called the “effective” millage.

This state law makes it challenging for school districts to keep up with rising costs, and it’s the main reason most districts need to return to taxpayers for additional revenue every few years.

Although school districts in Ohio are financed with a combination of federal, state, and local funds, less than a quarter of Centerville Schools’ operating revenue comes from state and federal funding. In fact, for Ohio school districts, the average state funding received per student is $6,860.50, and the average federal funding received per student is $2,153.59. By comparison, Centerville City Schools receives nearly 60% less than that per student ($2,859.99 from the state and $984.59 in federal funding).*

This means a larger portion of our school funding costs are left to the local taxpayer. About 77% of our general fund revenue is generated from local property tax dollars. We also receive revenue for a separate permanent improvement fund, which is used for facility maintenance and renovations.

* Source: Ohio Department of Education & Workforce, FY2023 District Profile Report

No. Because of state law, if property values increase, voted levy rates decrease, so the amount of revenue collected by the district remains the same.

Centerville Schools does see a small increase in revenue due to inside millage, which is the unvoted portion of taxes that increases proportionally as property values increase. This amount is already factored into our financial projections.

Treasurer Laura Sauber discusses the Montgomery County Auditor’s 2023 property tax revaluation, how that affects individual taxpayers, and what this means for our school district in this January 2024 #FinanceFriday video.

If a new home is built, the district does receive additional revenue from that property. This is factored into our financial projections.

Yes, property tax revenue from levies the community has approved remains in our school district. The state of Ohio does not collect tax revenue from the school district.

Individuals do pay Ohio income tax through their employers. The Ohio income tax revenue, along with other sources of state revenue, are used to fund schools through Ohio’s Fair School Funding Plan.

The district’s state funding has remained relatively flat (between $12 - $14 million for at least the past 15 years), even though costs have risen and the state continues to place additional mandates on schools.

The state of Ohio classifies Centerville City Schools as a “high wealth” district. This means the district receives less funding from the state funding formula (about 13% of our general fund revenue) and must rely on local property taxes to make up the majority of its revenue. Centerville Schools’ base funding from the state is on a “guarantee,” which means the district receives the same amount of revenue as the previous year. The district will see a small increase in categorical funding for transportation and preschool costs – about $1.3 million over two years.

No. The Ohio lottery, sports betting, and casinos are frequently publicized as providing funds for education. There is not a specific receipt from the state for lottery or sports betting revenue; those proceeds are part of the state’s overall revenue and then allocated by the state into the school funding formula. Centerville Schools receives only about $500,000 per year from casino revenue.

Centerville Schools’ effective tax rate on all levies for residential properties ranks in the middle for Montgomery County school districts (8th out of 16 districts).

The district’s operating fund (also known as the general fund) supports the day-to-day operating costs of our schools – things like teachers, classroom materials, bus fuel, and utilities. Because the state considers Centerville City School District a “high wealth” district, our operating revenue is primarily funded by local property tax dollars.

The most recent levy for additional operating funds was passed in 2019. Voters renewed an existing emergency levy in 2022, which did not increase taxes or revenue.

Providing safe and effective learning environments is a priority for our district. Our school facilities include 1.3 million square feet of space in 15 buildings, and have an average age of 59 years old. To finance the maintenance and modernization of these facilities, the district relies on its permanent improvement fund, which is designated for addressing building repairs, renovations, maintenance and other long-term improvements.

To learn more about recent projects, check out our Facility Projects page or watch the Director of Business Operations’ presentation from the October 2023 board meeting (starts at 58:02).

As with any school district, students are the priority, and the majority (87%) of the district’s combined operating and permanent improvement budget is devoted to salaries and benefits for all district staff.

When looking at only the district’s operating expenses, salaries and benefits for teachers and support staff constitute about 90%, with the rest of the budget going towards other expenses like classroom materials, utilities, and bus fuel.

Looking at the chart below, Purchased Services includes contracted expenses, such as utilities, trash pick-up, copier machines, South Community therapists, electronic systems for student data and communication with families, etc. The Supplies and Materials category includes curriculum resources and subscriptions, bus fuel, paper, printer cartridges, paper towels and toilet paper, etc. Finally, Other Expenses include bank and auditor fees.

Inflation has an impact on everyone’s budget, and school districts are no exception. Here are a few examples of price increases that have occurred in the past four years. These were shared by our director of business operations in this #FinanceFriday video.

• The cost of a 72-passenger bus has risen 39% – from $87,164 to $121,270. Buses are purchased through the district’s permanent improvement fund.
• The price of bus fuel has gone up 55% – from about $2.20 per gallon in 2019 to approximately $3.40 per gallon today. This cost the district almost $300,000 more in bus fuel last year for a similar amount of trips. 
• Toilet paper costs nearly $14 more per case, and the brown paper towels used in school restrooms cost about $10 more per case. These costs add up when purchasing between 1,200 and 1,800 cases of these items.
• We have managed to keep many of our utility costs relatively stable – even saving money in some cases, thanks to our work with purchasing co-ops, but those locked-in prices for gas and electricity will end soon.

State mandates are requirements that school districts must follow, but the state often provides little or no financial assistance to implement them. Here are just a couple of examples:

• College Credit Plus was signed into law in 2014, and we do not receive any funding for this program. We do not receive any funding for this program. Over the past five years, the district has spent an average of $140,000 per year on CCP tuition costs.
• Starting with the 2022-23 school year, districts are required to screen all K-3 students for dyslexia. Teachers in each of our buildings had to be trained on a state-approved screening measure. We also had to purchase access to this assessment, which is an ongoing cost. We did not receive any funding from the state for this training and assessment, and it has cost the district approximately $27,855 so far.
• We are required to assess students for gifted identification at several different intervals, deliver service to identified students (nearly 30% of our 2-12 students), and provide 60 hours of professional development for all teachers who work with gifted identified students. In fiscal year 2023, the district received $287,852 in state categorical funding for gifted education and spent over $1.1 million.

The district’s treasurer publishes a 5-Year Financial Forecast twice a year. This is a snapshot of our current financial status and projects what will happen fiscally over the next five years. The November 2023 Financial Forecast shows that the district is currently deficit spending and will reach a negative cash balance in fiscal year 2028. Financial information is always available on the Treasurer page of the district website.

The district leadership team meets weekly throughout the year to discuss the budget, staffing, and other initiatives. The budgeting process typically begins in early February each year when departments are tasked with examining their budgets to determine their needs for the upcoming school year. Sometimes those budgets are increased (for example, to account for new curriculum materials like textbooks or an increase in fuel or utility costs). Other times, those budgets can be reduced (for example, discontinuing subscriptions/rental fees or asking buildings to reduce their paper usage).

Administrators also take a careful look at enrollment and staffing each spring/summer in order to be appropriately staffed heading into the new school year. If an individual retires or resigns, that position is analyzed to see if it should be replaced or reduced (for example, a teacher might be moved if enrollment decreases at one elementary school but increases at another).

The treasurer discusses district finances, including the five-year forecast and a monthly rolling report, at board meetings, which are open to the public. Financial information is also available on the district website.

Yes. Grant funding was made available to school districts in fiscal years 2021, 2022, and 2023 to assist in responding to the COVID-19 pandemic. Click here to view a summary of the funding that Centerville Schools received, as well as how that money has been utilized. All remaining funding is allocated to be spent by the Sept. 30, 2024 deadline.

In Ohio, a “mill” is used to calculate property taxes. It represents one-tenth of a percent or 0.1 cents in cash terms. Millage is the factor applied to the property’s assessed value to produce tax revenue.

1 mill = $1 for every $1,000 of appraised value

To calculate your estimated tax, the current appraised value* of your property is multiplied by 35% to arrive at the property’s taxable value. The taxable value is then divided by 1,000 and multiplied by the millage amount.

* Note: To find the accurate appraised value of your home, be sure to look on the Montgomery County Auditor’s website, not on real estate sites.

The five-year forecast projects that the district will maintain its current level of revenue. The forecast does not include levy requests for additional funding. Because state law (House Bill 920) freezes the dollar amount school districts receive from voted levies, the need for additional funding does not go away. If a district had levies expiring every few years, they would constantly appear on the ballot.

Tax abatements, or exemptions, are not determined by the school district.

Please visit the district website to view financial reports or contact the treasurer’s office.

Here is contact information for the individuals who represent Centerville-Washington Township at the state level:

State Senator Niraj Antani
District 6
Contact Sen. Antani

State Representative Tom Young
District 37
Contact Rep. Young

Following several weeks of discussion about district finances at board meetings, as well as input from staff and community members, the board voted to approve a resolution to proceed with placing a levy on the March 19, 2024 ballot. This levy is a 3.9-mill operating levy and would generate $11.2 million each year for the district’s ongoing operational expenses.

Note: This is a reduced amount from the levy request that was rejected in November 2023. That levy would have generated $12.9 million in revenue.

The proposed levy will be on the March 19, 2024 ballot. The voter registration deadline for this election is Feb. 20, and early voting begins on Feb. 21.

Voted levies are the major source of revenue for most school districts in Ohio, and about 77% of Centerville Schools’ operating revenue comes from local property taxes. State law freezes the dollar amount school districts receive from voted levies, which means as property values increase over time, the effective rate of voted levies actually decreases so the district receives the same amount of revenue from one year to the next. This is the main reason school districts must ask voters for additional revenue every few years.

Additional funds would be used by Centerville Schools for day-to-day operating expenses, including:

• Maintaining educational programs and services that meet the learning needs of all students (examples include staffing, classroom materials, professional development, maintaining reasonable class sizes, etc.)

• Meeting health and wellness needs to help students develop the skills necessary for learning (examples include school counselors, nurses, school psychologists, principals, etc.)

• Expanding college and career pathways (examples include courses that help prepare students for life after high school, such as AP, career education, career credentialing programs, etc.)

• Providing co-curricular and extracurricular activities to provide a well-rounded education (examples include coaches, performing arts directors, equipment, etc., with some of these costs are offset by pay-to-participate fees and ticket sales)

• Recruiting and retaining high quality teachers and support staff during a period of teacher and labor shortages (examples include salaries and benefits for all staff)

• Supporting facility maintenance and renovation projects (operating funds can be used for facility maintenance in addition to the district’s permanent improvement fund)

• Maintaining infrastructure and equipment for daily operations (examples include utilities, bus fuel, paper and copiers, internet services, electronic systems for student data and communication with families, etc.)

• Keeping up with inflation and the cost of unfunded/underfunded state mandates

The proposed levy would cost property owners about $11.40 a month, or $136.50 a year, per $100,000 of home value as determined by the county auditor.

To calculate that estimated tax, the current appraised value* of a property is multiplied by 35% to arrive at the property’s taxable value. The taxable value is then divided by 1,000 and multiplied by the millage amount.

* Note: To find the accurate appraised value of your home, be sure to look on the Montgomery County Auditor’s website, not on real estate sites.

According to the Montgomery County Auditor, the proposed levy would generate $11.2 million per year for the district’s ongoing operational expenses.

Property taxpayers would see the new rate beginning in January 2025, and the district would start collecting revenue from those taxes in 2025.

The most recent levy for additional operating funds was passed in 2019.

Voters renewed an existing emergency levy in 2022, which did not increase taxes or revenue. The emergency levy must be renewed every 10 years.

After the November 2023 levy for additional funding was rejected by voters, the district made several immediate reductions, including limiting new hires for open positions and substitutes for support staff, minimizing overtime costs, and cutting field trips unless they are required for a course.

Throughout the month of December, the Board of Education and district administrators listened to the community and staff at multiple meetings to get feedback and insight into the district’s finances. In response to that feedback, the district reduced the levy ask from the initial November request and will implement a phased reduction plan, which includes about $1.27 million in reductions for the 2024-25 school year. If the March levy fails, approximately $1.62 million in additional reductions would be made before next school year. Click here for detailed information about this reduction plan.

In addition to these reductions, the district follows a number of ongoing measures to save costs. Here are a few examples:

• Procuring cost-saving contracts for energy, buses, equipment, and supplies through the Southwest Ohio Education Purchasing Council, a purchasing co-op with 250 other school districts

• Completing as many maintenance projects as possible that improve energy efficiency for long-term operating savings

• Always comparing prices from vendors to ensure we are taking advantage of the best prices without diminishing quality

• Seeking grant opportunities as frequently as possible to supplement our financial resources

• Selling unused assets on GovDeals, which has generated just under $250,000 for the district since 2011

• Managing payroll costs with an average base salary increase of about 2% for teachers, administrators and all other staff over the last 10 years

• Self-insuring our health insurance program since 2012, which has saved the district almost $19 million

After the November 2023 levy for additional funding was rejected by voters, the district implemented several cost-saving measures, which included cutting field trips unless they are required for a course. We do believe field trips help our students make connections between what they’re learning and how it’s applied in the real world; however, there are only a few reductions that can be made in the middle of the school year to help with deficit spending. We need to apply this policy equitably across the district, which is why we cannot permit an organization to pay for a field trip for one group of students while another group may not receive that same support.

The Board of Education approved a phased reduction plan during its Jan. 22, 2024 meeting. The reductions outlined in phase 1 of this plan will be implemented in the 2024-25 school year, regardless of the levy outcome, and are anticipated to save $1.27 million from the district’s general fund. If the March 2024 levy fails, the district will implement additional reductions in the 2024-25 school year, with an anticipated savings of an additional $1.62 million from the district’s general fund. Click here for detailed information about this reduction plan.

Ohio’s Public Employees’ Collective Bargaining Act requires that the district collectively bargain wages with its represented staff, which constitutes a significant majority of the district’s workforce.

Levy campaigns are managed by a political action committee, and private donations from individuals and businesses fund the campaign. District funds are not used to advocate for or against a levy or bond issue.

Yes. District employees can provide neutral, accurate and factual information about a levy or bond issue at any time. They also can engage in campaign activity on their own time and on their own dime.

District employees cannot use district resources to advocate for or against a levy or bond issue, and they cannot advocate for or against a levy or bond issue while being compensated by the district.

Information will continue to be added to the district website, or you may contact Sarah Swan, Community Relations Specialist, at sarah.swan@centerville.k12.oh.us for assistance in getting the answers you need before you vote.

Yes. In addition to the revenue generated from past permanent improvement levies, the district also has the flexibility to use its general fund for day-to-day operating costs, as well as facility maintenance projects.

The permanent improvement (PI) fund is designated for addressing building repairs, renovations, maintenance, and other long-term improvements needed for school facilities. PI funds are approved through local tax levies, and the district receives an annual budget of approximately $4.5 million for these purposes.

You can find information about some of the most recent projects on the district website. Projects include replacing roofs, carpet, classroom furniture, and playground equipment, purchasing buses concrete and paving repair, and safety enhancements.

Yes. Over the last three years, the district has utilized COVID relief grants to cover operational expenses such as technology purchases, cleaning supplies and equipment, and personal protective gear. Other grant funding is sought by the district as frequently as possible to supplement its financial resources.

You can find information on the district website about some of the most recent projects that were paid for primarily with grant funding, including new HVAC units at Primary Village North, security enhancements for exterior doors throughout the district, radio, and security camera purchases, and a visitor management system that is used in all of our schools.

Voters in Centerville-Washington Township approved a bond issue in 2005 for new construction and renovations. Funds from this bond paid for the construction of Primary Village South and science labs and the Performing Arts Center at Centerville High School, as well as renovations and remodeling at every school building.

Bond issues are completely separate from operating funds and must be approved by the community. The 2005 bond issue is the district’s only outstanding debt and is scheduled to be paid in full in 2033. A portion of this bond was refinanced in 2020, and the district was able to reduce the interest rate from 3.88% to 1.61%. This action created $4.5 million of interest cost savings for taxpayers over the remaining life of the loan, which were directly reduced from the taxes assessed to property owners (the savings do not go to the district for operations).

The district leadership team has evaluated several ways to optimize efficiency, including the possibility of combining schools. However, due to current enrollment and the lack of available space across all buildings, we are unable to pursue the option of consolidation at this time. Currently, we do not have space across our buildings to absorb an entire school at the primary, elementary, or middle school level.

In 2021, Centerville Schools sold 5 acres of land along Franklin Street to Washington Township for $209,825. This is about $42,000 per acre, which was the amount the school district paid per acre when the land was purchased in 2017. This sale continued the partnership between the two entities; several years ago, the school district purchased approximately 28 acres on Social Row Road, paying the same price per acre that the township had paid when they originally purchased the property.

In 2022, the school district sold 33.25 acres of land adjacent to Grant Park to the Centerville-Washington Park District. The acreage is along a hillside that could not be developed for use by the schools but is able to be used by the park district to improve hiking paths as part of their master plan.

The school district’s remaining undeveloped land – near Franklin Street, as well as the acreage on Social Row Road – are leased to a local farmer.

Our facilities are aging and in need of costly renovations. As demonstrated by the chart below, the average age of our school buildings is 59 years old, and one school is turning 100 years old. As part of our strategic plan goals, a group of parents, community members, and district employees has been meeting regularly since the fall of 2022 to discuss long-term facility needs and how those could be funded.

Many school districts in Ohio receive significant support from the Ohio Facilities Construction Commission for new construction projects. Because Centerville is considered a “high wealth” district, we qualify for only a tiny percentage of that funding, which means any new construction or renovations here would be primarily funded with local tax dollars. At this time, facility projects in Centerville Schools are mostly funded through the district’s permanent improvement fund, although operating funds can also be used for facility maintenance.

As part of our strategic plan goals, a group of parents, community members, and district employees has been meeting regularly since the fall of 2022 to discuss long-term facility needs and how those could be funded. The possibility of a new high school has been discussed, but there are no plans to move forward with new construction at this time.

Gyms and fields are used for required PE classes and other school related activities, in addition to athletic teams and community groups. These spaces are funded through a combination of pay-to-participate fees, donations made through booster clubs, ticket sales, rental fees for athletic facilities, and the district’s permanent improvement fund and general fund. For example, the Athletic Boosters paid for the scoreboards at Legacy Field and the CHS Stadium. To plan for the replacement of turf fields, money is set aside from rental fees on an annual basis. Funds for athletic projects are also generated through sponsorships and ad sales.

No. Construction costs for this project were never intended to be paid for by the district. The Centerville Athletic Department launched a capital campaign with a December 2023 deadline. That campaign did not reach its finance goals; therefore, this project will not move forward.

8,382 students in grades PreK-12 enrolled in Centerville Schools during the 2023-24 school year, a 1.9% increase from the previous year. Our average enrollment over the past 10 years is about 8,200 students.

* Source: Ohio Department of Education & Workforce, Fall Enrollment (Headcount)

Centerville City School District is one of the largest employers in Centerville-Washington Township, with nearly 1,200 full and part-time employees. 

For general education classrooms, Centerville’s student to teacher ratio is 23:1. The state average is 21:1.

* Source: Ohio School Report Cards, 2022-23

Each Centerville administrator oversees about 206 students. This is 86 more students per administrator compared to the state average of 120 students per administrator, and 42 more students per administrator when compared to similar school districts.*

* Source: Ohio Department of Education & Workforce, FY2023 District Profile Report

Centerville Schools ranks fifth in per pupil spending among Montgomery County public school districts. District spending is similar to districts in our comparison group throughout the state, which you can see on the district’s State Report Card.

The makeup of schools and districts are all different. In Centerville, we have 13 school buildings that require staffing like a principal, nurse, counselor, custodian, secretary, and other building-specific staff. This would make our costs higher than a similar district with only 5 school buildings.

Our families expect a high level of services and support for their children, as well as comprehensive programming to prepare students for college and careers. Historically, it has been important to families to provide all of these programs, services, and supports in Centerville rather than outsourcing to county placements and contracting outside services.

No. Prior to the 2011 school year, the state of Ohio required teachers to obtain a master’s degree in order to maintain their license. Centerville Schools instituted a tuition reimbursement plan at that time to help offset the cost of this state-mandated practice with a maximum amount of $600 annually per individual. Tuition reimbursement plans are common in some school districts. When the state eliminated the requirement for all teachers to obtain a master’s degree in 2011, Centerville Schools discontinued the practice of tuition reimbursement. The language outlining this practice was left in the Negotiated Agreement in case the state would reinstate the master’s degree requirement at some point in the future.

State law requires public schools to offer career technical education programming for high school students, either locally or by utilizing their county career technology center. In the 1970s, Centerville, Kettering, and Oakwood formed a career technical compact to keep students and tax dollars in our communities. This continues to be a fiscally responsible decision for several reasons:

• Local tax dollars stay in Centerville-Washington Township rather than going to the Miami Valley CTC. Taxpayers in other communities are paying 2.99 mills to the Miami Valley CTC for tax year 2023, which is in addition to the millage they are paying to their own public school. 2.99 mills would equate to approximately $8.5 million per year for Centerville-Washington Township taxpayers.
• This partnership keeps career education programs accessible to our students so they do not have to be transported over 30 miles to the Miami Valley CTC campus in Englewood. About 40% of CHS juniors and seniors are participating in career education programs during the 2023-24 school year.
• The Carl Perkins Grant provides funding for the Centerville-Kettering-Oakwood career technical compact, which helps offset the costs of providing these educational programs for our students.
• If a school decides not to offer career education programs on-site, they must send students to their county career technology center. Families can choose to send their child to Sinclair College for career education courses. That would be done through College Credit Plus, which would be an additional cost to the district.

College Credit Plus was signed into law in 2014, and districts do not receive any funding for this program. Over the past five years, Centerville Schools has spent an average of $140,000 per year on CCP tuition costs.

Whether courses are offered at Centerville High School or not, by law, students are eligible to take courses, at no cost to their family, at any public college or university* so long as they meet the institution’s requirements for acceptance. The law dictates that the school district take on all costs associated with the courses for students. CHS has students who attend courses at Sinclair College, Wright State University, Miami University, University of Cincinnati, and Cedarville University, among others.

School districts do have the option to offer CCP courses within their high school. Because of the costs associated with CCP (college tuition, books, and paying our own teaching staff), CHS has elected to only offer a small number of courses on our campus. As you can see from the chart below, Centerville spends less on CCP per student than nearly all of our similar districts across the state and in our region.

CCP credits are not always accepted by colleges and universities outside the state of Ohio. The cost of CCP courses and the limitations of the transfer of credit has led CHS to focus more on Advanced Placement (AP) courses, where credits are more broadly accepted and there is little cost to the district. 

* Over the years, some private colleges and universities also have been added by the state to the list of eligible institutions.

Over the years, it has been important to Centerville families for their children to have access to programming that helps prepare them for college and careers while remaining in our local schools, rather than using external options. Having a comprehensive high school that includes career education programs and AP courses actually helps us save money. (Please see the related questions about career technical education and College Credit Plus for more information.)

College Board research shows that students who take AP courses and exams are more likely than their peers to complete a college degree on time.* Knowing that about 90% of CHS seniors plan to pursue a college degree, Centerville Schools began expanding AP programming to reach more students with a broader range of interests. We have been able to increase AP course offerings from 18 courses in 2019 to 27 courses this year. Here are some reasons why this effort is fiscally responsible:

• We have not hired additional educators to teach any additional AP courses. The courses being offered at CHS were adjusted to meet the needs of students, and existing teachers were used to teach the new AP classes.

• Families pay the fees for any AP Exams a student chooses to take. If a student passes the AP Exam, they often receive college credit, whether the university they attend is in state or out of state.

• When compared to College Credit Plus, AP courses represent a much smaller cost to the district because the district does not have to pay for college tuition or books.

* Source: The College Board, College Outcomes Comparisons by AP and Non-AP High School Experiences, 2008.

We know that offering all-day kindergarten is important to our families and to educators in our district. Nearly 90% of Ohio school districts and 83% of districts similar to Centerville currently offer all-day kindergarten.* Several years ago, we did explore how we could make use of available building space and accommodate the necessary additional kindergarten classrooms in our PreK-5 buildings. However, with our current enrollment, there is just not enough space available in our elementary buildings. We will continue to look at the feasibility of implementing all-day kindergarten and will keep the community informed of any decisions that are made.

* Source: Ohio School Report Cards, 2022-23

There are a variety of co-curricular and extracurricular activities offered throughout Centerville Schools. These are funded through a combination of pay-to-participate fees, donations made through booster clubs and fundraisers, ticket sales, rental fees for athletic facilities and theatre spaces, and the district’s general fund.