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West Clermont School District

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Local Tax Options

Local Tax Options

In Ohio, there are two primary ways that local taxes are collected to help fund school districts:
 

  1. County property taxes:
  • Property taxes, especially on residential and agricultural property, are the largest single revenue source for school districts in Ohio, accounting for over 53% of total revenues for West Clermont School District.
  • The county auditor assesses the value of each property in the county every six years, with an update at the three-year midpoint. The assessed value is based on the property's market value. 
  • The county sets millage rates that determine the amount of tax owed per $1,000 of a property's assessed value. A portion of this millage is dedicated to funding public schools.
  • Ohio law limits taxation without a vote to the "10 mill limitation" ($10 per $1,000 of assessed value). Additional property taxes must be voted on by residents.
  • When property values increase, such as after reappraisals, property tax revenues also increase even if the millage rate stays the same.
  • As property values rise, there is potential for increased education funding if millage rates remain steady or increase. The county aims to set millage rates high enough to adequately fund schools while not excessively burdening property owners.
  • The portion of your property taxes collected going to West Clermont School District is noted in the “CURRENT TAX DISTRIBUTION” section of your Clermont County tax bill, with the line item “West Clermont Lsd”.

 

  1. School district income taxes:
  • In addition to property taxes, Ohio school districts may enact a school district income tax with voter approval. As of January 2024, 212 school districts impose an income tax.
  • This income tax is separate from federal, state and city income taxes. It is collected from residents of the taxing school district by the Ohio Department of Taxation.
  • School district income tax returns are subject to the same requirements as the state individual income tax return. The state offers free electronic filing and payment.
  • As of January 2024, West Clermont School District does not collect a school district income tax.
     

In summary, county property taxes based on assessed property values are the primary local funding mechanism for most Ohio school districts, while some districts also have a voter-approved school district income tax. There is a direct relationship between rising property values and increased school funding when millage rates are stable. West Clermont relies heavily on property taxes and does not currently have a school district income tax.

For more help in understanding your Clermont County property tax bill, visit the Clermont County Auditor’s website.

For more information about school district income taxes in the state of Ohio, see the Ohio Department of Taxation website.