Fixed-Rate Levy

A fixed-rate levy is a tax approved by voters to raise a specific amount of mills. Additional income is generated for these levies if new construction is added to the county, and if demolitions occur, these levies collect less income. If property values increase due to a reappraisal or triennial update, the rate of these levies goes down so they do not collect more money just due to market changes. The effective rate of these levies can never exceed the voted rate. Fixed-rate levies are the most common types of levies.

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Fixed-Sum Levy

A fixed-sum levy is a tax approved by voters to raise a specific amount of dollars. It does not collect more money when new construction values are added. This means that as new construction is added, property tax rates decrease so that the levy does not collect any more dollars. The most common types of fixed-sum levies are some school levies and bonds.

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All levies are either fixed-rate or fixed sum. The following are types of levies that may have extra changes year over year:

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Additional Levy

A fixed-rate tax that is levied for a single purpose, such as capital improvements. Additional levies are subject to tax reduction factors such as House Bill 920, so when property values increase, the effective rate of these levies decreases so that they do not collect additional dollars. This is the most common type of property tax levy. The statutory authority for these levies are primarily ORC 5705.19, 5705.191, and 5705.21.

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Renewal Levy​

Renewal levies are a tax that has been paid in recent years and is set to expire. Renewal levies are subject to tax reduction factors such as House Bill 920 and their effective rate will continue to decrease if property values increase so that they do not collect additional dollars than what they stated when they first passed at the ballot box. These levies may also be subject to tax reduction factors such as the Owner-Occupied Credit and the Non-Business Credit if they were passed prior to 2014. The statutory authority for these levies is ORC 5705.191 and 5705.25.​​

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Incremental Levy

Incremental levies are only available to school districts. They are a fixed rate levy that passes as a single "original tax" and then may implement up to four additional increases for current expenses, phased in one per year. For example, an incremental levy could pass as a 1.5 mill levy with increases of 0.5 mills each year. This means that in its first year, the levy would collect 1.5 mills; in its second year, it would collect 2.0 mills; in its third year, it would collect 2.5 mills; and so on. The statutory authority for these levies is ORC 5705.212.

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Growth Levy

Growth levies are only available to school districts. They are a fixed sum tax that are levied to raise a certain amount of money for current expenses. They will raise additional revenue each year, according to the dollar amount or percentage increase that voters approve. For example, a growth levy could pass to raise $1,000,000 in its first year, with increases of $500,000 each subsequent year. This means that in its first year, the levy would collect $1,000,000; in its second year, it would collect $1,500,000; in its third year, it would collect $2,000,000; and so on. The statutory authority for these levies is ORC 5705.213.​​

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Emergency Levy (Historic)​

Emergency levies were available only to school districts. Emergency levies generated a fixed-sum amount of annual revenue, regardless of property value changes. Emergency levies can no longer be passed. In November 2025, the Ohio legislature passed a law (House Bill 129, 136th General Assembly) that made it so that Emergency Levies passed prior to 2026 can only be renewed as a 5-year maximum, fixed-sum levy. It also changed these levies so that they are included in calculating the guaranteed minimum tax amount that a school district receives, known as the 20-mill floor.

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Replacement Levy (Historic)​

Replacement levies were used by taxing districts in a way similar to renewal levies. However, replacement levies reset the reduction factors such as House Bill 920. This means that a levy that was originally passed as 1.00 mills in a prior year and had been reduced to an effective rate of 0.7 mills due to rollbacks, if passed again as a replacement levy could have been reset to an effective rate of 1.00 mills. The Ohio legislature eliminated replacement levies in October 2025.