Ohio's Property Tax Levy law requires school districts (and all county taxing subdivisions) levying property taxes to adopt annual tax budgets and submit them to the county Budget Commission who "shall examine such projections..." and "needs for those amounts" for the next fiscal year. ORC Chapter 5705 Sections 27 to 32 defines the school's preparation and submission requirements and Medina County Budget Commission's checks and balance role and authority to oversee tax levies.
5705.28 - Our school treasurer facilitates the district's proposed annual budget from the school departments and has to propose the district budget to the school board for 2/3rd majority adoption before submitting it to the Medina County Budget Commission for approval of levied amounts for the year unto the maximum authorized within the 10 mill limit and for the many old additional voted on Buckeye operating levies above the 10 mill inside mills. See County Auditor Schedule B Report of all Buckeye levies totalling 61.3 mills.
5705.29 - Defines and describes the required contents of tax budget documentation/reports due to County Auditor/Budget Commission.
5705.30 - Treasurer required to notify and make available to the public two copies of the proposed budget for public inspection not less than 10 days before the school board meeting to adopt it. And "shall hold at least one public hearing Theron, of which public notice shall be given by at least on publication not less than ten days prior". Buckeye school board needs to adopt it at a school board meeting by January 15th, 2026. Then it needs to be submitted to the county auditor office by Jan. 20th (unless a later date is prescribed).
5705.27 & 5705.31 - The Medina County Budget Commission consists of these elected officials: Anthony Capretta, county Treasurer John Burke, and Prosecutor Forest Thompson. The county auditor serves as secretary. The Budget Commission "shall examine such budget...and projections" of every taxing district that receives property tax levies and "the need for those amounts". Important notes relevant to Buckeye continuing to collect unvoted property tax amounts since 2020 due to the housing market spikes:
- The Budget Commission "Shall ascertain all "levies have been properly authorized" by voters (intent of what voters understood was the authorized revenues s/be considered!) AND "may reduce the amount to be raised by any levy".
- Buckeye could request an amount requiring a lower tax rate (than the maximum voters originally authorized by vote) for the succeeding fiscal year.
5705.32 - Budget Commission "may revise and adjust the estimate of balances and receipts from all sources for each fund and shall determine the total appropriations".
- "E.2.) Before the final determination of the amount to be allotted to each subdivision from any source, the commission shall permit representatives of each subdivision to appear before it to explain its financial need." It schedules public Tax Budget Hearings. All school districts are expected to have these hearings in February 2026.
5705.28 - Our school treasurer facilitates the district's proposed annual budget from the school departments and has to propose the district budget to the school board for 2/3rd majority adoption before submitting it to the Medina County Budget Commission for approval of levied amounts for the year unto the maximum authorized within the 10 mill limit and for the many old additional voted on Buckeye operating levies above the 10 mill inside mills. See County Auditor Schedule B Report of all Buckeye levies totalling 61.3 mills.
5705.29 - Defines and describes the required contents of tax budget documentation/reports due to County Auditor/Budget Commission.
5705.30 - Treasurer required to notify and make available to the public two copies of the proposed budget for public inspection not less than 10 days before the school board meeting to adopt it. And "shall hold at least one public hearing Theron, of which public notice shall be given by at least on publication not less than ten days prior". Buckeye school board needs to adopt it at a school board meeting by January 15th, 2026. Then it needs to be submitted to the county auditor office by Jan. 20th (unless a later date is prescribed).
5705.27 & 5705.31 - The Medina County Budget Commission consists of these elected officials: Anthony Capretta, county Treasurer John Burke, and Prosecutor Forest Thompson. The county auditor serves as secretary. The Budget Commission "shall examine such budget...and projections" of every taxing district that receives property tax levies and "the need for those amounts". Important notes relevant to Buckeye continuing to collect unvoted property tax amounts since 2020 due to the housing market spikes:
- The Budget Commission "Shall ascertain all "levies have been properly authorized" by voters (intent of what voters understood was the authorized revenues s/be considered!) AND "may reduce the amount to be raised by any levy".
- Buckeye could request an amount requiring a lower tax rate (than the maximum voters originally authorized by vote) for the succeeding fiscal year.
5705.32 - Budget Commission "may revise and adjust the estimate of balances and receipts from all sources for each fund and shall determine the total appropriations".
- "E.2.) Before the final determination of the amount to be allotted to each subdivision from any source, the commission shall permit representatives of each subdivision to appear before it to explain its financial need." It schedules public Tax Budget Hearings. All school districts are expected to have these hearings in February 2026.