The majority of the District’s general fund comes from local property taxes (70.2%). The second largest source is the State of Ohio (24.3%), which includes State Foundation funding and the State’s portion of property taxes (Homestead and Rollback payments). The balance (5.5%) is provided from other sources.            

Source: CCS May 2024 Five Year Forecast

Staff expenses (Personnel) comprise 83.8% of the District’s expenditures. This includes salary and benefits for all staff supporting our CCS students. The balance of the District’s expenses (Non-Personnel) includes 8.7% in purchased services, 4.3% in supplies and materials, and 3.2% in capital outlay and other expenses.

Source: CCS May 2024 Five Year Forecast

The County Auditor sets the value of each property located within the District.  This is known as the Appraised Value (also known as market value). The Taxable Value is 35% of the Appraised Value - this is the value used to calculate taxes due.

A mill is defined as one-tenth of one percent. In property tax calculations, millage is the rate applied to the Taxable Value to determine the property taxes to collect.

1 Mill = $1 for every $1,000 of Taxable Value 

In accordance with ORC 5715.33, all real property in each county must have their values updated once in each six-year period.  

How does it affect my tax bill?

As a result of reappraisal, tax rates are adjusted to collect the same amount of revenue as the prior year for all voted millage.  

The only millage that doesn't change with the results of reappraisal is inside (or unvoted) millage, which by statute amounts to no more than 10 mills and is spread across the various entities within each taxing district (county, school district, municipality, township).  CCS is allocated 4.5 of the 10 inside mills and these 4.5 mills do generate additional revenue for the district as a result of reappraisal.

Read this story on the Columbus Dispatch for more information.

Under HB920, voted millage is not permitted to collect any more than was collected the first year the millage went into effect.  As a result, as property values increase, the millage rate needed to generate the same amount as the first year of collection is effectively lowered.