Ohio’s November 3, 2026 Tax Levies: What’s on Your Ballot and What It Costs You

On Tuesday, November 3, 2026, Ohio voters will decide 131 school tax issues — plus county, township, and village levies — in one of the most consequential local ballots in years. Some of these votes will raise your property tax bill starting in 2027. Others will raise your school district income tax. And some, despite the alarming mailers, won’t change your taxes by a single dollar because they’re renewals of taxes you already pay.

The problem: ballot language is written by lawyers, not taxpayers. A “5.5-mill additional levy,” a “0.75% earned income tax,” and a “renewal” all sound similar at the polling place, but they hit your wallet in completely different ways. This guide translates the biggest November 3 tax measures county by county, shows you exactly what each one costs on a real home or a real paycheck, and explains the one distinction that matters most — renewal vs. new money.

Early voting is already underway across Ohio, and polls are open 6:30 AM to 7:30 PM on Election Day, November 3. One important clarification first: there is no statewide property-tax amendment on this ballot. The only statewide issue is Issue 3, a voter ID amendment. Every tax question you’ll see is local — decided by your county, your school district, or your village.

The Big Fight: Cincinnati Public Schools Issue 4

The most-watched tax vote in Ohio this fall is in Cincinnati. Issue 4 is a 7-mill, 5-year additional operating levy for Cincinnati Public Schools (CPS) that would collect $66,336,723 per year, according to the official Hamilton County Board of Elections ballot language. It would cost $245 per year for every $100,000 of your home’s market value, commencing in 2026 and first due in calendar year 2027.

Why is CPS asking? The district is under fiscal caution from the Ohio Department of Education and Workforce, triggered by a projected $44.5 million deficit by 2029. Its five-year forecast shows cash balances sliding from $59.7 million at the start of fiscal 2026 into negative territory by fiscal 2028 without new revenue — negative $65.5 million by 2029 and negative $112.4 million by 2030. CPS already closed a projected $58 million gap for the current school year with more than 100 job cuts, five furlough days (saving roughly $7.5 million), a 10% cut in non-personnel spending, and a hiring freeze. Treasurer Mike Gustin says a failed levy means roughly $20 million in additional cuts — and has warned it could eventually lead to state control of the district. The district must submit a financial recovery plan to the state by November 30, and under state rules that plan cannot count any revenue from this levy — it can only include cuts the board controls.

The campaign has become a genuine fight. The Cincinnati Enquirer editorial board endorsed a YES vote on October 14, calculating that the owner of a median-value $225,000 Cincinnati home would pay $551 per year — about $46 a month — and warning that failure could mean school consolidations, larger classes, layoffs, and cuts to transportation and athletics. The Enquirer acknowledged the burden on seniors and families already squeezed by rising prices, but concluded the cost of saying no is higher.

On the other side, a political action committee called The Coalition for an Affordable Cincinnati is running direct mail, online, and radio ads against Issue 4. The PAC was formed on September 29 by political strategist Jay Kincaid and former CPS board member Ozie Davis. Its website frames the levy as a 20% tax increase and argues CPS’s budget grew while enrollment fell. Kincaid’s own framing is notable: “This isn’t no forever. It’s no for now.” Business leaders have also weighed in — Cincinnati USA Regional Chamber CEO Brendon Cull and Cincinnati Business Committee president Gary Lindgren sent a second “pause the levy” letter on October 13, calling the ask ill-advised in both amount and timing. The PAC denies receiving Chamber or CBC funding.

One fact voters should know: the PAC’s first campaign finance report — filed October 22 — shows it raised $50,000 through October 14 from a single donor, the Greater Cincinnati Opportunity Alliance of Dublin, Ohio. It spent $13,708.42, including $8,708.42 on mail and printing and a $5,000 salary payment to treasurer Ozie Davis. But note: the report covers activity only through October 14, so any donations after that date stay hidden until the December 11 post-general report.

For seniors worried about the property-tax hit: our guide to Ohio’s Homestead Exemption explains how the exemption shrinks the taxable value these levies apply to.

Renewal vs. New Money: The One Thing to Check Before You Vote

Every levy on your ballot falls into one of three buckets, and the bucket determines whether your taxes change at all:

• Renewal: The tax already exists and is about to expire. A YES vote keeps it at the same effective rate you’ve been paying. A NO vote means the tax goes away and the district loses that revenue. Your tax bill does not go up. This is the single most misunderstood word on the ballot — a renewal is not an increase.
• Replacement: The old levy is re-voted at current property values, which usually raises collections (and your bill) somewhat, because Ohio law normally freezes a voted levy’s revenue as values rise. A replacement resets it at today’s values.
• Additional / new levy: Brand-new tax money on top of what you already pay. A YES vote raises your bill by the stated amount. Issue 4 in Cincinnati is this type.

Why do districts keep coming back even when voters say yes? Because of a quirk in Ohio law: a voted property levy collects a fixed dollar amount. When home values rise, the effective millage is reduced so the levy still collects roughly the same total. A 4.9-mill levy approved in Norton in 2004 collected $1.32 million in 2005 — and only $1.48 million two decades later, despite soaring home values. Meanwhile, the state funding formula cuts aid to districts whose local property wealth and incomes rise. That squeeze — frozen local revenue plus shrinking state aid — is why Summit County voters have rejected every new-money school request in the past two elections, and why districts keep asking anyway.

Bond issues are different again: a bond levy pays back borrowed money for buildings over decades (20 to 38 years on this ballot). The millage is set to cover the debt payments, and when the bonds are paid off, the tax ends.

What a Mill Actually Costs You: Worked Examples

Ohio property tax math confuses everyone because of one number: your home is taxed on 35% of its market value (the “taxable value”), not the full price. One mill = $1 of tax per $1,000 of taxable value. So the quick formula is:

Annual cost = market value × 0.35 × (mills ÷ 1,000)

That works out to $35 per year per mill on a $100,000 home — before any credits. (Auditors often quote a slightly different figure that already accounts for Ohio’s standard rollback credits; CPS’s official figure of $245 per $100,000 for 7 mills, for example, reflects the auditor’s certified estimate. Use your county auditor’s number when it’s published — it’s the authoritative one.)

Example 1: CPS Issue 4 on three different homes

Using the official Hamilton County auditor figure of $245 per $100,000 of market value:

• $150,000 home: $245 × 1.5 = $367.50/year (~$31/month)
• $225,000 home (Cincinnati median): $245 × 2.25 = $551/year (~$46/month) — matches the Enquirer’s figure
• $285,000 home (district average): $245 × 2.85 = $698/year (~$58/month)
• $400,000 home: $245 × 4 = $980/year (~$82/month)

Example 2: A school district income tax (Norton, Issue 7)

Norton City Schools is asking for a 0.75% earned income tax, which would raise the district’s existing 0.5% school income tax to 1.25% starting January 1. If you earn $50,000 a year, the increase costs $375 per year (0.75% × $50,000) — about $31 a month, withheld from your paycheck. If you’re retired and your income is Social Security and a pension, you pay $0, because Ohio school district income taxes on an “earned income only” base don’t touch retirement income. Voters rejected this exact same 0.75% ask in May, 59% to 41% — November is the rematch.

Example 3: A renewal (Stow-Munroe Falls, Issue 8)

Stow-Munroe Falls is asking voters to renew a 3.17-mill levy for five years, raising about $4.6 million a year at $97 per $100,000 of home value. If you own a $250,000 home there, you pay roughly $242 a year for this levy now — and if the renewal passes, you’ll pay roughly $242 a year after. Change to your bill: $0. If it fails, the levy expires December 31, your bill drops by that amount — and the district, already facing a $4 million gap this year, loses $4.6 million a year it currently depends on.

New to how school district income taxes work? See our complete guide to Ohio’s school district income tax — how the “earned income only” base works, what the SD 100 return covers, and which districts tax you.

County by County: The Tax Measures on November 3

Below is every major tax measure we verified, county by county. “New” means a YES vote raises your taxes; “Renewal” means it extends a tax you already pay. Cost figures are per the district’s or auditor’s published estimates, stated per $100,000 of home market value unless noted.

Note: EIT = earned income tax (wages and self-employment only — not Social Security, pensions, or investment income). Costs marked “see auditor estimate” or “see BOE estimate” vary by the county auditor’s certification; check your county board of elections sample ballot for the exact figure on your address.

Read more: Ohio school district income tax explained — plus the Homestead Exemption guide for seniors worried about property levies.

The Seniors’ Angle: What These Votes Mean If You’re Retired

If you’re retired, property tax levies and earned income taxes hit you very differently — and that’s worth understanding before you vote.

• Earned income taxes don’t touch you. Every EIT on this ballot (Norton, Tallmadge, Lebanon, Chillicothe, Alexander, Barberton, North College Hill, Northwest Local, Fairfield, Pickerington) is levied on an “earned income only” base in Ohio. That means wages, salaries, tips, and self-employment income — not Social Security, pensions, 401(k) distributions, dividends, interest, or capital gains. If all your income is retirement income, an EIT levy costs you $0. Lebanon City Schools’ 1% EIT is a textbook example: a working resident earning $60,000 pays $600 a year, while a retiree living on Social Security and a pension pays nothing.
• Property levies do hit you — but relief exists. Property tax levies (like CPS’s Issue 4 or Cuyahoga Falls’ Issue 6) apply to your home regardless of your income source. However, if you’re 65 or older (or permanently disabled) and own your home, Ohio’s Homestead Exemption reduces your taxable value — shrinking the base that every one of these levies applies to. If you’re already worried about affordability, check whether you’re claiming it before election day.
• Ohio doesn’t tax Social Security at all — a fact that surprises many voters weighing the tradeoffs. Whatever portion of your Social Security is in your federal AGI is subtracted out for Ohio purposes, so it’s never part of your Ohio taxable income. Knowing this doesn’t change how you vote on a levy, but it’s the context for understanding which taxes you actually pay.

Why So Many Levies, and Why Now

The 131 school issues on Ohio’s November ballot aren’t a coincidence — they’re the product of a funding structure that squeezes districts from both sides at once.

On one side, Ohio’s voted levies can’t keep up with costs. Because a levy’s revenue is frozen at its voted amount while inflation marches on, every district must come back to voters periodically just to stand still. Summit County is the clearest illustration: voters there have rejected every new-money school request in the past two elections, yet the asks keep coming because the alternative is cutting services each year.

On the other side, the state’s funding formula reduces aid to districts whose local property wealth and incomes rise. Stow-Munroe Falls lost $2.1 million in state aid in August alone because its local wealth was deemed above average. Tallmadge lost $1.8 million; Norton lost $1.3 million (9%) over two years. Rising home values make a district look “wealthy” to the formula — while the same rising values don’t generate a penny more for the frozen levies.

The result is a treadmill: districts cut (CPS cut $58 million this year; Barberton cut $7 million and 87 positions; Cuyahoga Falls cut $6.73 million and 60+ positions), then ask, then cut again if voters say no. School-finance expert Howard Fleeter, whose count of 131 issues is cited across the state, has argued that Ohio’s legislature has effectively shifted the funding burden onto local voters — making each November a referendum on whether your own district’s schools get funded.

What Happens If the Big Ones Fail

Districts are required to tell voters the stakes, and their published cut-lists are specific:

• CPS (Issue 4): An additional ~$20 million in cuts beyond the existing deficit. Published possibilities include school consolidations, larger classes, layoffs, reduced transportation, athletics and extracurricular cuts, and fewer programs. The district is already under fiscal caution; state rules prevent the pending levy from appearing in its November 30 recovery plan.
• Barberton (Issue 5): The stakes are the highest on this ballot. The district expects to run out of money this school year, and the Ohio Auditor has placed it in fiscal emergency — the most severe level of state oversight, triggering a commission with a 120-day mandate to balance the books. If the 1% EIT fails: all middle and high school athletics and extracurriculars gone, preschool gone, career-tech cut or consolidated, and busing reduced to the state minimum (no high school busing, none within two miles of a school).
• Cuyahoga Falls (Issue 6): Up to 50 more staff cuts, a possible elementary school closure, and moving fifth grade to the 6–12 campus. Cash reserves ($746,801 at the school year’s start) will be exhausted by the end of next school year without the levy.
• Norton (Issue 7): High school busing eliminated starting August 2027; pay-to-participate fees double ($100 to $200 for high school, $50 to $100 for middle school).
• Tallmadge (Issue 9): Graduation requirements cut from 26 to 20 credits, buildings cleaned every other day, world languages and elementary art, music, and STEM cut.
• Madison Local, Richland County (14.4-mill renewal): 16.5 staff positions cut — on top of $3.1 million in cuts already made, which included closing Mifflin Elementary and eliminating 37.5 positions.

Key Dates Before November 3

• Oct 20 (tonight), 6–7 PM: CPS levy town hall #2, Walnut Hills High School, 3250 Victory Parkway, Cincinnati — also livestreamed on the district’s Facebook page
• Oct 21, 12:30 PM: Ravenna Issue 5 final info meeting, Reed Memorial Library, Jenkins room
• Oct 22: Chillicothe City Schools levy online presentation; CPS anti-levy PAC’s first finance report due — donors become public
• Oct 25, 11 AM–1 PM: Norton community info session, Norton Community Center, 4060 Columbia Woods Drive
• Oct 27, 6 PM open house / 7:15 PM address: Cuyahoga Falls “state of the schools,” 6–12 campus, 2630 13th St.
• Oct 27: Mail-ballot request deadline
• Oct 28: Stow-Munroe Falls community finance webinar
• Nov 1: Early in-person voting ends (Hamilton County BOE, 4700 Smith Rd., and your county’s BOE)
• Nov 3, 6:30 AM–7:30 PM: Election Day

Frequently Asked Questions

When is Election Day, and what are the poll hours?

Tuesday, November 3, 2026. In most counties polls are open 6:30 AM to 7:30 PM. Early in-person voting at your county Board of Elections runs through Sunday, November 1 (Hamilton County BOE: 4700 Smith Rd., Cincinnati). Mail-ballot requests must be received by October 27.

Is there a statewide property tax amendment on the ballot?

No. The only statewide issue on November 3 is Issue 3, a voter ID constitutional amendment. HJR 7 — a proposed owner-occupied property tax exemption amendment — is still in a House committee and is NOT on this ballot. Every tax question you see is local: your school district, your county, or your village.

How do I figure out what a levy costs me?

For a property levy: multiply your home’s market value by 0.35, then by the millage divided by 1,000. That gives the rough annual cost before credits — but use the auditor’s published figure (e.g., $245 per $100,000 for CPS Issue 4) when one exists; it’s the official estimate. For a school district income tax: multiply your annual wages by the rate. Retirement income — Social Security, pensions, 401(k) distributions — is not taxed by school district income taxes.

Does a “renewal” levy raise my taxes?

No. A renewal extends a tax you already pay at the same effective rate. Your bill doesn’t change. A “replacement” levy re-votes the old rate at current property values, which usually raises your bill somewhat. An “additional” levy is brand-new money on top of what you pay — that’s the one that raises your bill by the stated amount.

Why do school districts keep asking for more money?

Ohio law freezes a voted levy’s revenue at its original dollar amount — it can’t grow with inflation or rising home values. Meanwhile, the state funding formula cuts aid to districts whose local property wealth rises. Districts are squeezed from both sides: frozen local revenue plus shrinking state aid. That’s why districts must return to voters periodically just to keep services level.

I’m retired. Do school district income taxes affect me?

No. Ohio school district income taxes apply to an “earned income only” base: wages, salaries, tips, and self-employment income. Social Security, pensions, 401(k) and IRA distributions, dividends, interest, and capital gains are excluded. If all your income is retirement income, an EIT levy costs you $0. Property tax levies do apply to your home regardless of income source.

What is the CPS levy (Issue 4) going to cost me?

Issue 4 is a 7-mill, 5-year additional operating levy collecting $66,336,723 per year, at $245 per $100,000 of home market value. A $150,000 home pays about $368 a year; the median $225,000 Cincinnati home pays $551 a year (about $46 a month); a $400,000 home pays about $980 a year. First due in 2027.

Who is campaigning against the CPS levy, and who funds them?

The Coalition for an Affordable Cincinnati, a PAC formed September 29 by political strategist Jay Kincaid and former CPS board member Ozie Davis, is running mail, online, and radio ads against Issue 4. Business groups (the Cincinnati USA Regional Chamber and the Cincinnati Business Committee) sent letters asking CPS to pause the levy. The PAC’s first campaign finance report, filed October 22, shows $50,000 raised through October 14 from a single donor — the Greater Cincinnati Opportunity Alliance of Dublin, Ohio — and $13,708.42 spent ($8,708.42 on mail and printing; a $5,000 salary to treasurer Ozie Davis). Donations after October 14 aren’t disclosed until the December 11 post-general report. The PAC denies Chamber/CBC funding.

What happens if a school levy fails?

It depends on the district. CPS says failure means about $20 million in further cuts — possible consolidations, larger classes, layoffs, and reduced transportation and athletics. Barberton, already in fiscal emergency, says failure of its 1% income tax means losing all middle and high school athletics and extracurriculars, preschool, and most busing. Renewal failures (like Stow-Munroe Falls’ Issue 8) mean the district loses revenue it already counts on — $4.6 million a year in Stow’s case.

Where do I find my exact ballot and polling place?

Check your county Board of Elections website for a sample ballot lookup — enter your address and it shows every issue you’ll vote on, with the auditor’s certified cost figure. Hamilton County voters can use the BOE’s sample ballot tool; Cuyahoga County’s BOE runs “Know Before You Vote” events through October. Every county BOE publishes its own ballot.

Key Takeaways

• November 3 is a local-tax election. 131 school issues statewide, plus county and village measures. No statewide property-tax amendment is on the ballot.
• Check “renewal” vs. “new money.” Renewals extend taxes you already pay — your bill doesn’t change. Additional levies and new income taxes raise what you pay. That’s the single most important distinction on your ballot.
• Cincinnati’s Issue 4 is the marquee fight: 7 mills, $66.3 million a year, $245 per $100,000 of home value — with a paid PAC campaigning against it and the Enquirer editorial board endorsing yes. The PAC’s October 22 finance report names a single donor through October 14: the Greater Cincinnati Opportunity Alliance ($50,000).
• Earned income taxes don’t touch retirees. Every EIT on the ballot taxes wages only — Social Security, pensions, and investment income are exempt.
• Property levies do touch everyone with a home — but seniors 65+ or disabled should check whether they’re claiming Ohio’s Homestead Exemption before they decide these are unaffordable.
• Deadlines: mail-ballot requests by October 27, early voting through November 1, Election Day November 3, 6:30 AM–7:30 PM.

Sources

• Hamilton County Issue 10 children’s services levy (5.61 mills, 4 yrs, $121/$100K): Hamilton County Board of Elections official ballot issues text (votehamiltoncountyohio.gov, Sept 2026 PDF); Cincinnati Enquirer “What to know about Hamilton County Issue 10” (Sept 27, 2026) — renewal of 4.51 mills + 1.1-mill increase; current levy $81.15/$100K (~$81M/yr), proposed $121/$100K (~$116M/yr).
• Winton Woods 6.95-mill additional operating levy (Issue 9, $243/$100K, continuing): Hamilton County Board of Elections official ballot issues text (Sept 2026 PDF).
• CPS Issue 4 official ballot language ($66,336,723/yr, 7 mills, $245/$100K, 5 yrs, commencing 2026, first due 2027): Hamilton County BOE November 2026 Ballot Issues PDF (votehamiltoncountyohio.gov)
• Enquirer endorsement of Issue 4 (Oct 14, 2026; $551/yr on median $225K home): cincinnati.com
• Second business “pause” letter (Oct 13, sent; reported Oct 15): cincinnati.com
• Anti-levy PAC exposé (Oct 16; Kincaid + Ozie Davis, founded Sept 29, mail/online/radio, finance report due Oct 22, “no for now” quote): cincinnati.com
• PAC site (anaffordablecincinnati.com, advocacy source — attributed, not adopted): 20% tax-increase framing, budget claims
• Woman’s City Club endorsement (Sept 28): womanscityclub.org — ballot language + carry-over balance certification
• CPS fiscal caution ($44.5M deficit by 2029, $58M gap closed, $20M further cuts, Nov 30 recovery plan, Gustin state-control warning): hydeparkoakleyrecord.com (Oct 12), thecincinnatiexchange.com
• CPS fiscal-caution forecast details (cash balances, negative by FY2028): formativespaces.com (Sept 2026)
• Urban-district context (Columbus $50M deficit, Cleveland $64.3M): formativespaces.com
• CPS town halls (Oct 13 Dater Montessori, Oct 20 Walnut Hills, Facebook livestream): cincinnati.com (Oct 9), hydeparkoakleyrecord.com
• Board reversed course (Aug 3 vote rescinding 0.75% EIT for 7-mill property levy): citizenportal.ai
• Summit County Aug ballot roundup: beaconjournal.com (Aug 8)
• Summit County Oct 17 deep-dive refresh (Barberton fiscal emergency, Cuyahoga Falls reserves, Norton audit, Stow renewal, Tallmadge attempts, state-funding mechanics, event dates Oct 25/27/28): beaconjournal.com (Oct 17)
• Licking County ballot issues (Southwest Licking EIT replacement + $80.7M bond): dispatch.com (Oct 15)
• Greater-Cincinnati district list (North College Hill, Northwest Local, Sycamore, Winton Woods, Fairfield, Lakota, Franklin, Lebanon): cincinnati.com (Aug 5)
• Franklin County measures (Bexley Issue 5, South-Western Issue 6, Upper Arlington Issue 7, Pickerington, DACC): dispatch.com (Oct 13); BOE Notice of Election for Bexley (vote.franklincountyohio.gov)
• Richland County levies (Lucas new 0.75% income tax; Bellville/Lexington/Plymouth/Shiloh + township renewals; gas aggregation): mansfieldnewsjournal.com (Oct 8)
• Madison Local 14.4-mill renewal (Mansfield): mansfieldnewsjournal.com (Oct 16)
• Chillicothe 0.75% EIT second attempt (61-vote May loss): sciotopost.com
• Ravenna Issue 5 ($947K/yr, $35M OFCC grant, Oct 21 meeting): record-courier.com (Oct 13, Oct 18)
• Alexander Local 0.75% EIT ($1.5M shortfall): athensmessenger.com
• “131 school issues” stat: Howard Fleeter via janresseger.wordpress.com (Oct 15)
• Issue 3 statewide (voter ID, only statewide issue): thecincinnatiexchange.com voter guide (Oct 13)
• Cuyahoga HHS levy ($108.50 → $196/$100K): WKYC video; CH-UH 6.5-mill (~$11M), Garfield Heights $4.1M renewal: Cuyahoga County BOE materials
• Dayton Issue 4 (~$9M shortfall, first ask in ~20 yrs): cmg arc publishing; esrati.com (opposition blog, neutral note)
• Stow-Munroe Falls $4.735M levy vote + $3.1M FY28 deficit: citizenportal.ai
• Tallmadge 1% EIT ~$5M/yr: beaconjournal.com (Aug 28), WKYC video
• Columbus State free-tuition levy OFF the ballot: dispatch.com (Jul 29, Aug 5)
• Mill-rate math (35% assessment ratio, 1 mill = $1 per $1,000 taxable): standard Ohio property-tax mechanics per county auditor materials