Amherst Exempted Village Schools

The Amherst Board of Education placed Issue 16 on the November 4th election ballot to provide the district with funding to maintain day-to-day operations. It is the district’s first request for additional operations funding since 2012.

Issue 16 would provide revenue that the district would use to support its day-to-day operations. This includes staff salaries & benefits, supplies, curriculum, textbooks, academic programs, utilities, transportation, and wrap-around services.

Despite rising costs each year, the last time our district passed new operating funds was in 2012. The district has lived within that revenue stream for 13 years by stretching every dollar, finding efficiencies, and making strategic investments in our students. And without new operating revenue since 2012, we’ve still added school counselors, social workers, deans of students, instructional coaches and implemented innovative programs such as K–8 Wellness, Robotics and Advanced Manufacturing, the Navy National Defense Cadet Corps, and a new Business & Entrepreneurship program at Marion L. Steele High School.

The 1.5% earned school district income tax levy (SDIT) on the November ballot is an operating levy. Operating levies provide school districts money to be used for day-to-day expenses such as staff salaries & benefits, supplies, curriculum, textbooks, academic programs, utilities, transportation, and wrap-around services. Approximately 82% of Amherst’s operating expenditures are used to fund teacher and staff salary and benefits.

The school district income tax (SDIT) is levied at a percentage on the income of district residents or on the taxable income of an estate. Businesses do not pay SDIT; only residents of the district are required to pay SDIT. The advantage of SDIT for a school district is quite simple: because SDIT taxes income, not property, there is no millage reduction factor involved. The levy proceeds grow or decrease as residents’ incomes do.

Any individual residing in the state of Ohio who lives in a school district that levies the tax will pay the SDIT. Non-residents of the school district are not subject to the tax, even if they work within the district’s boundaries. Corporations are also exempt from the SDIT.

The Ohio Department of Taxation collects the SDIT. All tax forms are filed with the Ohio Department of Taxation, and all taxes due are paid to the state. The Amherst Exempted Village School District will receive quarterly distributions from the State of Ohio.

While this cycle is typical every 4–6 years in most school districts, Amherst has not asked for new operating funds in 13 years. Most school districts need new operating levies every 4–6 years because of Ohio’s school funding laws. Property tax revenue, which makes up the largest share of school funding, is frozen at the amount approved by voters under House Bill 920 (1976). This means that even when property values rise, schools do not receive additional revenue. At the same time, the cost of salaries, benefits, utilities, and classroom needs continue to increase each year. As a result, expenses eventually outgrow revenue, and districts must return to voters to ask for new operating funds.

The majority of Amherst’s funding comes from local revenue. Amherst receives 43% of its funding from local taxes. Amherst receives an additional 39% of its funding from the State of Ohio, 11% from the federal government, and 7% from other revenue.

No. In 2024, Amherst received $14,755,730 in state unrestricted foundation funding plus casino revenue from the State of Ohio to help fund our school district. In 2025, Amherst is only going to receive $13,740,686 in state unrestricted and casino funding - a reduction of over $1 million dollars in one year. To provide context, in 2010, Amherst received $15,214,504 in state foundation funding. For the last 15 years, the State of Ohio’s foundation funding for the Amherst Exempted Village School District has steadily declined. Please see the graph below for more detail.

In 2024, Amherst received $5,296 per student from local revenue and $4,754 per student from state revenue. Amherst received $12,277 per student in total revenue which is the lowest amount in Lorain County and the second lowest amount in the State of Ohio. Out of 606 school districts in Ohio, the Amherst Exempted Village School District ranks 605th in total revenue per student. For comparison, Amherst received $12,227 per student, the state average was $18,168 per student, and the Ohio school district with the highest revenue received $44,246 per student. Please see the graph below for more detail.

In 2024, Amherst spent $12,548 per student in total expenditures which is the second lowest amount in Lorain County. Out of 606 school districts in Ohio, the Amherst Exempted Village School District ranks 570th in total expenditures per student. For comparison, Amherst spent $12,548 per student, the state average was $16,311 per student, and the Ohio school district with the highest expenditures spent $37,449 per student. Please see the graphs below for more detail.

Yes. Over the last three years, the district has used almost $4 million in COVID relief grants to offset costs in personnel, supplies, technology, and purchased services. Amherst was the only school district in the state of Ohio to receive both the Comprehensive Literacy State Development grant worth $270,000 and the Each Child Reads grant worth $67,233 in the last three years. Amherst also received a competitive $1.6 million Ohio Career Technical Equipment grant to fund our state-of-the-art Robotics and Advanced Manufacturing program at Marion L. Steele High School. In addition to competitive grants, the Amherst Exempted Village School District also works with business partners, community partners, and private citizens to help fund special projects and initiatives through public and private donations. Recently, the Amherst Schools have received a $160,000 private donation to support the track renovation, $40,000 from the Amherst Schools Educational Foundation (ASEF) to create a new Comet Corner store, $25,000 from ASEF to fund a new Business & Entrepreneurship teacher, and recently signed a ten-year agreement with Spitzer Autoworld Amherst worth $25,000 per year for stadium naming rights (Spitzer Stadium).

The personnel costs for most school districts are between 80-85% of operating costs. Investing in people is the most important investment we can make for our students. In Amherst Schools, 82% of our operating budget goes directly to paying the teachers, staff, and administrators who guide, support, and inspire our children every day. Great schools are built on great people.

The SDIT is collected in the same manner as the state income tax: through employer withholding, individual quarterly estimated payments, and annual returns. Employers are required to withhold the tax and submit payments to the state under the same rules and guidelines as they currently use to withhold the state income tax. Individuals subject to the tax are required to file an annual SDIT return.

As Ohio school funding shifts increasingly to local taxpayers and as the legislature continues to attack property tax levies, there are several reasons why choosing an earned income tax levy over a traditional property tax levy in Ohio is more sustainable for our district. These include:

1. Exempts Retirement Income and Protects Seniors

• Earned income tax levies only apply to wages and self-employment income—they do not tax pensions, Social Security, or investment income.

• This structure protects residents on fixed incomes, such as retirees, who may already be struggling with rising property taxes. This is ideal in communities like Amherst that have a large senior population.
  

2. Income-Based, Not Asset-Based

• A property tax is based on the value of a home, regardless of a person’s ability to pay.

• An earned income tax is based on what people actually earn, which better reflects their current financial situation.

• This can reduce the burden on those with high property values but low incomes (such as retired homeowners, farmers, etc.).
  

3. Grows with the Economy

• As wages grow and more people are employed, earned income tax revenue can increase naturally, keeping pace with inflation and rising costs.

• Property tax revenue, on the other hand, is often frozen or slow-growing due to Ohio’s tax laws (HB 920 limits inflationary increases on voted millage).

• Economic growth in the community can help sustain school funding without placing additional levy requests on taxpayers.
  

4.  Community Contributions

• Home owners who have tax abatements and renters who would normally not pay a property tax will pay the earned income tax to help contribute to funding our schools

• Those who earn more contribute more, while those with low or no earnings contribute less or nothing.

• For working families, an income tax can be deducted from paychecks, avoiding large lump-sum bills like those that come with property taxes.

• This can make it more manageable and predictable for household budgets.
  

5. More Sustainable for the District

• Earned income tax levies can diversify a district’s revenue sources, reducing total dependence on volatile property values or housing development patterns.

• This flexibility can be vital during economic shifts or real estate downturns.