Embedded Files
- What is being asked of voters in November 2026?
Wauseon voters will be asked to renew the district’s existing 1.75% earned income tax. The tax was originally approved by Wauseon voters in May 2022 and went into effect on January 1, 2023.
Wauseon voters will be asked to renew the district’s existing 1.75% earned income tax. The tax was originally approved by Wauseon voters in May 2022 and went into effect on January 1, 2023.
The November proposal does not increase the tax rate or create a new tax. The district is asking voters to continue the existing 1.75% earned income tax on a continuing basis beginning January 01, 2028.
The November proposal does not increase the tax rate or create a new tax. The district is asking voters to continue the existing 1.75% earned income tax on a continuing basis beginning January 01, 2028.
- Is this a new tax?
No. This is a renewal of the existing 1.75% earned income tax approved by voters in 2022. The district is not asking for an increased tax rate or new tax revenue.
No. This is a renewal of the existing 1.75% earned income tax approved by voters in 2022. The district is not asking for an increased tax rate or new tax revenue.
The primary change from the original levy is that the district is asking voters to approve the tax on a continuing basis rather than having it expire after a specified period.
The primary change from the original levy is that the district is asking voters to approve the tax on a continuing basis rather than having it expire after a specified period.
- Didn’t Wauseon voters already approve this tax?
Yes. Wauseon voters approved the existing 1.75% earned income tax in May 2022, with nearly 60% voter support. This earned income tax levy is scheduled to expire on December 31, 2027.
Yes. Wauseon voters approved the existing 1.75% earned income tax in May 2022, with nearly 60% voter support. This earned income tax levy is scheduled to expire on December 31, 2027.
The November 2026 ballot issue asks voters to continue that existing tax beyond its current expiration.
The November 2026 ballot issue asks voters to continue that existing tax beyond its current expiration.
- Is the tax rate increasing?
No. The earned income tax rate would remain 1.75%.
No. The earned income tax rate would remain 1.75%.
- When would the renewal take effect?
The current earned income tax is scheduled to expire on December 31, 2027. If approved, the continuing renewal would begin January 01, 2028.
The current earned income tax is scheduled to expire on December 31, 2027. If approved, the continuing renewal would begin January 01, 2028.
- Is any property-tax relief expected?
The 2.8-mill Emergency property tax levy is currently expected to expire at the end of 2027. This levy generates $840,737, or $98.00 per $100,000 dollar home value. (source: Fulton County Auditor estimates released 12/23/2025)
The 2.8-mill Emergency property tax levy is currently expected to expire at the end of 2027. This levy generates $840,737, or $98.00 per $100,000 dollar home value. (source: Fulton County Auditor estimates released 12/23/2025)
- Why is the district asking for a continuing levy?
A continuing levy provides a more stable and predictable source of operating revenue. As recommended by the Finance Committee Community Liaisons, this allows the district to make longer-term financial plans without the uncertainty associated with having to return to voters every few years to renew the same source of revenue.
A continuing levy provides a more stable and predictable source of operating revenue. As recommended by the Finance Committee Community Liaisons, this allows the district to make longer-term financial plans without the uncertainty associated with having to return to voters every few years to renew the same source of revenue.
School districts make financial commitments several years into the future, including staffing, curriculum, transportation, technology, facilities, and other operating expenses. Predictable revenue allows the district to plan responsibly for those commitments.
School districts make financial commitments several years into the future, including staffing, curriculum, transportation, technology, facilities, and other operating expenses. Predictable revenue allows the district to plan responsibly for those commitments.
- Why is a stable source of revenue important?
The cost of providing the current level of educational programs and services continues to increase. A continuing income tax is considered reliable because it is tied to ongoing income earned by residents without requiring the district to return to voters for renewal; this allows for more predictable budgeting and long-term financial planning with greater certainty. The income tax is not tied to property tax and is not affected by increases in property values. An earned income tax does not tax retirement income from Social Security or retirement savings accounts.
The cost of providing the current level of educational programs and services continues to increase. A continuing income tax is considered reliable because it is tied to ongoing income earned by residents without requiring the district to return to voters for renewal; this allows for more predictable budgeting and long-term financial planning with greater certainty. The income tax is not tied to property tax and is not affected by increases in property values. An earned income tax does not tax retirement income from Social Security or retirement savings accounts.
A stable source of recurring revenue allows the district to better align recurring revenue with recurring expenditures and plan for the future. It also reduces the uncertainty associated with relying on a future renewal election.
A stable source of recurring revenue allows the district to better align recurring revenue with recurring expenditures and plan for the future. It also reduces the uncertainty associated with relying on a future renewal election.
8a. How much does the state pay for education?
8a. How much does the state pay for education?
Several legislative changes have been made that have resulted in lowering the state share of the cost to educate students in Ohio; the effects of these include:
Several legislative changes have been made that have resulted in lowering the state share of the cost to educate students in Ohio; the effects of these include:
- In 1975, the split in property tax was: 46% homeowners and 54% businesses; today the split is 67.5% homeowners and 32.5% businesses.
- Reduction of state revenue by narrowing Ohio Income Tax brackets from 9 to 1, resulting in the loss of $17 billion each year.
- The State share of the cost has dropped from 46% to 32%.
- Since 2011, total state funding dollars have grown only 23%, while costs have grown 44%.
Ohio is falling behind: Ohio’s rank across all 50 states is:
Ohio is falling behind: Ohio’s rank across all 50 states is:
- 8th Highest Property Tax Rate
- 45th in state share of K-12 public school funding
- The national average state dollars per student is $9,077; Ohio state dollars per student is $6,405.
- Does “continuing” mean the tax can never be changed or removed?
No. A continuing levy remains in effect until it is changed or repealed through the applicable process. Ohio law provides mechanisms for a continuing school-district income tax to be repealed.
No. A continuing levy remains in effect until it is changed or repealed through the applicable process. Ohio law provides mechanisms for a continuing school-district income tax to be repealed.
- Why does Wauseon Schools need this revenue?
The earned income tax provides approximately $5 million annually, or about 18% of the district’s operating revenue.
The earned income tax provides approximately $5 million annually, or about 18% of the district’s operating revenue.
This revenue is an important part of the district’s overall operating budget. Without the income tax revenue, the district would begin deficit spending and is currently projected to have a negative General Fund cash balance by FY 2031.
This revenue is an important part of the district’s overall operating budget. Without the income tax revenue, the district would begin deficit spending and is currently projected to have a negative General Fund cash balance by FY 2031.
The district must maintain a balance between recurring revenues and recurring expenditures. Maintaining a stable source of recurring revenue is important to the district’s long-term financial stability.
The district must maintain a balance between recurring revenues and recurring expenditures. Maintaining a stable source of recurring revenue is important to the district’s long-term financial stability.
- What does the income tax revenue pay for?
The revenue supports the district’s ongoing operating expenses, including the programs, staff, services, and other costs necessary to educate students and operate Wauseon Schools.
The revenue supports the district’s ongoing operating expenses, including the programs, staff, services, and other costs necessary to educate students and operate Wauseon Schools.
Since the income tax took effect in 2023, the additional revenue has allowed the district to stop deficit spending, balance its budget, and establish a cash reserve in the General Fund. It has also allowed the district to address maintenance and safety needs, including the new Primary School playground, new exterior door and fob-system improvements, a hot water tank, boiler work, a rooftop heat coil, and technology needs
Since the income tax took effect in 2023, the additional revenue has allowed the district to stop deficit spending, balance its budget, and establish a cash reserve in the General Fund. It has also allowed the district to address maintenance and safety needs, including the new Primary School playground, new exterior door and fob-system improvements, a hot water tank, boiler work, a rooftop heat coil, and technology needs
- Is this an income tax or a property tax?
This is an earned income tax, not a property tax. It is separate from property taxes and is not calculated based on the value of a person’s home or other property.
This is an earned income tax, not a property tax. It is separate from property taxes and is not calculated based on the value of a person’s home or other property.
- What income is subject to the tax?
The 1.75% tax applies to earned income of individuals who reside within the Wauseon school district, including:
The 1.75% tax applies to earned income of individuals who reside within the Wauseon school district, including:
- Wages
- Salaries
- Tips
- Other earned compensation
- Self-employment income
- What income is NOT subject to the tax?
The earned income tax does not apply to income such as:
The earned income tax does not apply to income such as:
- Social Security benefits
- Pensions and retirement income
- Unemployment compensation
- Disability income
- Interest
- Dividends
- Capital gains
- Rental income
- Investment income
- What income is NOT subject to the tax?
Wauseon school district residents who earn taxable earned income pay the tax.
Wauseon school district residents who earn taxable earned income pay the tax.
Individuals who work in Wauseon but live outside the Wauseon school district do not pay the Wauseon school district income tax based solely on working in the district.
Individuals who work in Wauseon but live outside the Wauseon school district do not pay the Wauseon school district income tax based solely on working in the district.
- How is the school income tax collected?
The school district income tax is collected in a manner similar to state income tax. Collection may occur through:
The school district income tax is collected in a manner similar to state income tax. Collection may occur through:
- Employer withholding
- Individual quarterly estimated payments
- Annual school district income tax return filing
Employers withhold and submit the tax to the state under the applicable rules and guidelines.
Employers withhold and submit the tax to the state under the applicable rules and guidelines.
- How much does the levy cost an individual taxpayer?
The tax is 1.75% of applicable earned income. Individual tax liability depends on a person's taxable earned income and applicable Ohio school-district income-tax rules. The illustration below is based on someone with a $50,000 income.
The tax is 1.75% of applicable earned income. Individual tax liability depends on a person's taxable earned income and applicable Ohio school-district income-tax rules. The illustration below is based on someone with a $50,000 income.
18. Does a renewal mean the district will receive more money?
18. Does a renewal mean the district will receive more money?
A renewal does not increase the 1.75% tax rate. The amount of revenue collected can change over time based on changes in the local earned-income tax base.
A renewal does not increase the 1.75% tax rate. The amount of revenue collected can change over time based on changes in the local earned-income tax base.
19. Does a renewal mean the district will receive more money?
19. Does a renewal mean the district will receive more money?
Wauseon Schools receives operating revenue from several sources, including:
Wauseon Schools receives operating revenue from several sources, including:
- State funding
- Property taxes
- Earned income tax revenue
- Federal funds
- Other sources
The district is responsible for balancing these revenues with the costs of educating students and operating the district.
The district is responsible for balancing these revenues with the costs of educating students and operating the district.
20. What has the district done to remain fiscally responsible?
20. What has the district done to remain fiscally responsible?
Since the passage of the income tax in 2022, the district has continued to evaluate staffing positions when employees resign or retire to determine whether positions should be maintained, eliminated, absorbed, or restructured.
Since the passage of the income tax in 2022, the district has continued to evaluate staffing positions when employees resign or retire to determine whether positions should be maintained, eliminated, absorbed, or restructured.
Another implementation since the passage of the income tax levy in 2022 that the district has done is to establish a Finance Committee that consists of up to two Board of Education members, five community liaisons, the superintendent, and the treasurer. The committee provides financial recommendations and input to the Board of Education. Our community liaisons are Charlotte Emerson, Bubba Reeves, Edwin Rodriguez, Brent Shea, and Lindy Zeigler.
Another implementation since the passage of the income tax levy in 2022 that the district has done is to establish a Finance Committee that consists of up to two Board of Education members, five community liaisons, the superintendent, and the treasurer. The committee provides financial recommendations and input to the Board of Education. Our community liaisons are Charlotte Emerson, Bubba Reeves, Edwin Rodriguez, Brent Shea, and Lindy Zeigler.
The district has also adopted a Community Taxation Policy (po6148.001). The policy provides a framework for responsible financial management, transparency, and long-term stability by establishing objectives and benchmarks to guide decisions regarding district revenues, expenditures, taxes, and financial reserves.
The district has also adopted a Community Taxation Policy (po6148.001). The policy provides a framework for responsible financial management, transparency, and long-term stability by establishing objectives and benchmarks to guide decisions regarding district revenues, expenditures, taxes, and financial reserves.
The district also undergoes an annual financial audit by the Ohio Auditor of State and will continue working with the Auditor’s Office to seek recommendations.
The district also undergoes an annual financial audit by the Ohio Auditor of State and will continue working with the Auditor’s Office to seek recommendations.
21. What would happen if the renewal does not pass?
21. What would happen if the renewal does not pass?
The existing earned income tax would expire at the end of 2027. Without that revenue, the district would lose approximately $5 million in annual operating revenue, which represents approximately 20% of total revenues for the district. The district would then need to address that significant reduction in recurring revenue through available financial resources and future expenditure decisions. Based on current financial projections, the loss of this revenue would result in the district beginning to deficit spend and eventually having a negative General Fund cash balance.
The existing earned income tax would expire at the end of 2027. Without that revenue, the district would lose approximately $5 million in annual operating revenue, which represents approximately 20% of total revenues for the district. The district would then need to address that significant reduction in recurring revenue through available financial resources and future expenditure decisions. Based on current financial projections, the loss of this revenue would result in the district beginning to deficit spend and eventually having a negative General Fund cash balance.
22. How does the levy support the Wauseon community?
22. How does the levy support the Wauseon community?
Strong schools contribute to a strong community. Approximately 62% of Wauseon Schools employees live within the school district, meaning many of the people working in Wauseon Schools are also residents, taxpayers, and members of the local community. We proudly partner with community organizations such as the Wauseon Recreation Association and the Fulton County Board of Developmental Disabilities by making our facilities available to support their programs, activities, and service to our community.
Strong schools contribute to a strong community. Approximately 62% of Wauseon Schools employees live within the school district, meaning many of the people working in Wauseon Schools are also residents, taxpayers, and members of the local community. We proudly partner with community organizations such as the Wauseon Recreation Association and the Fulton County Board of Developmental Disabilities by making our facilities available to support their programs, activities, and service to our community.
23. How does Wauseon’s spending compare with other Ohio school districts?
23. How does Wauseon’s spending compare with other Ohio school districts?
When compared to 23 School Districts in Fulton, Williams, Defiance, and Henry counties, here is how Wauseon performs in the following in Per Pupil Spending:
When compared to 23 School Districts in Fulton, Williams, Defiance, and Henry counties, here is how Wauseon performs in the following in Per Pupil Spending:
Wauseon is below the 4 County Average and the State of Ohio Average in all categories.
Wauseon is below the 4 County Average and the State of Ohio Average in all categories.
24. What is going to be on the ballot in November?
24. What is going to be on the ballot in November?
The Wauseon Exempted Village Schools earned income tax RENEWAL is ISSUE 5. The ballot language will be the following:
The Wauseon Exempted Village Schools earned income tax RENEWAL is ISSUE 5. The ballot language will be the following:
English Version
English Version
To print or see the whole FAQ document as its own separate tab, please click the link below:
Versión en español
Versión en español
Para imprimir o ver todo el documento de preguntas frecuentes como una pestaña independiente, haga clic en el siguiente enlace:
Page updated
Google Sites
Report abuse