EATON — Voters residing in the Eaton Community School District are being asked to renew the school’s 0.75 percent income tax levy at the polls on Tuesday, Nov. 5.
Issue 41, the proposed income tax renewal, for current expenses, would be in effect beginning Jan. 1, 2026, following the expiration of the current 0.75 percent income tax at the end of 2025.
The Citizens for Quality Schools committee recently stressed the issue is not a new tax, and shared a “frequently asked questions” document from the district providing additional information:
“Q: What will happen to my taxes if Issue 41 is approved?
“A. Your tax rate will not change; this is the renewal of the five-year ¾ percent school district income tax that voters renewed in 2019. The amount of taxes due depends on individual factors such as household income, number of personal exemptions and other tax credits. The school district will start collecting money from this renewal in January 2026. The current income tax provides approximately $2,000,000 and the renewal will ensure the district has the resources to maintain current programs. It’s important to remember, however, that the tax rate will not increase.
“Q: What forms of income are taxed?
“A. Income from wages, salaries, tips, interest, annuities, IRA distributions, unemployment compensation, capital gains, self- employment, pensions, alimony, state/local bond interest and dividends will be affected by the income tax. The renewal will not tax social security benefits, worker’s compensation, child support, welfare benefits, railroad retirement benefits, property received as a gift or inheritance, or disability and survivor benefits.
“Q: Why do our schools still need this money?
“A. As all of us are aware, expenses continue to increase, regardless if it is for families or schools. The school district’s budget must cover the ever-increasing cost of utilities, textbooks (hard copy and electronic) and other school supplies, and salaries and benefits. The money generated by the renewal will help to prevent interruptions in programs or services for Eaton Community School District students. School funding from the State of Ohio does not keep up with the “cost of doing business” and Federal dollars have actually decreased over the last couple of years.
“Q: What will the funds generated by the renewal be used for?
“A. Rising costs for necessities such as classroom supplies, teaching materials and utilities continue to impact the school district’s budget. We need the funds that will be generated by the renewal to help meet these expenses and to provide the resources for our teachers and students, including day-to-day operations of the schools, maintaining current facilities, buildings and grounds, and purchasing additional equipment, such as buses and computers.
“Q: Will the state help if the renewal fails?
“A. No, state funding will not increase if the renewal fails. Currently, the State of Ohio uses a very complicated method to determine the capacity each local district has to help fund their local schools. It is up to the local district to reach this capacity. The uncertainty of state budget allocations and the rising costs of materials and services essential to maintaining our schools make local funding critical.
“Q: How do we know if Eaton students are receiving a quality education?
“A. Just as in years past, Eaton High School earned the designation of Best High Schools as recognized by U.S. News and World Reports. Eaton High School is in the top 25 percent in the U.S. and Ohio as designated by U.S. News and World Reports.
“During the fall of the 2023-24 school year, Bruce Elementary was one of 26 schools in Ohio recognized as an Elementary & Secondary Education Act (ESEA) Distinguished School. This recognition is related to our Title I Programs. The two categories that led to the recognition were 1) Exceptional Student Performance for Two or More Consecutive Years; 2) Closing Achievement Gaps Between Student Groups.
“Eaton Community Schools earned 4 Stars in Academic Achievement and 4 Stars in Gap Closing on the Local Report Card (LRC). Eaton Community Schools continues to be the top Academic school in Preble County. Four (4) Stars indicates that State Standards were exceeded. ECS earned 3.5 Stars overall with none of the ECS District components earning less than three (3) Stars. Three (3) Stars indicates that State Standards were met. Eaton Middle School earned 4 stars out of 5 on the 2024 Local Report Card (LRC), while Bruce Elementary earned 4.5. Ohio releases and utilizes the Local Report Card (LRC) on a yearly basis. While the LRC is an oversimplification of a very complicated process, it does provide a “snapshot” of part of what schools do.
“During the Spring of 2024, the Ohio Department of Education and Workforce (ODEW, formerly ODE) and the Ohio Education Research Center (OERC) identified Eaton Community School’s K-3 Program as a Positive Literacy Outlier. Hollingsworth East Elementary School and William Bruce Elementary School were identified as literacy positive outlier schools. This designation is based on the fact that students in Kindergarten through 3rd Grade in Eaton Schools are demonstrating significant growth in literacy from their initial kindergarten scores to their third grade reading state assessments. Officials from ODEW and OERC visited East and Bruce this past Spring in order to study best practices that could be shared with schools across Ohio.
“Q: Did the performing arts building impact the need for the renewal?
“A. No, not in 2013 or 2019. The performing arts building, which was built in 2012-2013 was financed through the bond issue and the interior was furnished with private donations. Neither had an impact on the need for the school district income tax back in 2013 and that remained true in 2019. The 2024 renewal will help with the upkeep necessary to sustain this facility, which is used not only by the School, but by community groups, as well.
“Q: Did the stadium complex and wellness center built in 2012-13 (opened in 2013) impact the need for the renewal?
“A. No, not in 2013 or 2019. The funding for both the stadium complex and the wellness center came from private donations and had no impact on the need for the school district income tax funding in 2013 and in 2019. The stadium complex is now twelve years old. The 2024 renewal will help with the upkeep necessary to sustain the facilities. The district does set aside money each year to help with maintenance and future upkeep. This renewal would be needed regardless of the facilities built twelve (12) years ago.
“Q: How did the 2023 Property Tax Valuation impact Eaton Community Schools?
“A. Eaton Community Schools will collect approximately an additional $1.9 million in property taxes based off the February and July 2024 collections. However, it is difficult to determine if this revenue will stay consistent for school districts in 2025 and/or beyond due to the approximate twelve (12) property tax related bills that have been introduced and are currently in the Ohio General Assembly. Passage of one (1) or more of the twelve (12) property tax related bills has the ability to reduce revenue collected by schools via property tax.
“Q: What is the Board of Education doing to stretch its funds?
“A. The Eaton Community Schools Board of Education has always been committed to a fiscal conservative approach to “doing business” while maximizing what our students and staff need in order to provide outstanding educational opportunities. With enormous support from parents, teachers, administrators, community partners and students, we continue to be able to provide a high-quality education at a low per-pupil cost. This past year, two (2) teaching positions were absorbed, as were two (2) bus driving positions. Every school year, we take a close look at our current numbers and projected numbers and as necessary, we reduce or add. The Eaton Community Schools Administration and BOE is constantly monitoring and searching for resources we can use in order to provide opportunities for our students and staff by sharing costs with community partners. Examples of community partners that we share programs and expenses with include South Community Mental Health, Eaton PD (School Resource Officers), Preble County Mental Health Board, Jobs and Family Services, Juvenile Court, Henny Penny, United Way, Miami Valley CTC, Preble County Workforce Development Partnership, each of the other Preble County School Districts, etc. Eaton Community Schools is also a member of a purchasing cooperative (EPC) that pools together to purchase items such as natural gas, electricity, paper, cafeteria and maintenance supplies, health insurance, buses, and educational supplies at discounts provided through various group purchasing consortiums. Membership in the EPC allows ECS to purchase all of these items (and more) at a much lower rate.
“In the spring of 2023, Eaton Community Schools was awarded $400,000 in school safety grants ($100,000 per school building). The grant dollars were used for items that would normally have to be paid for out of the general fund. The items secured as a result of the grant dollars included new camera systems at EMS and Bruce; new access controls for EHS (20 yrs. old); EMS (11 yrs. old); Bruce (11 yrs. old); East (20 years old); a new cloud-based P.A. system to replace the 20-year-old-plus systems. Perhaps, most importantly, the district was able to utilize the grant money to purchase and install a bi-directional amplifier at EHS and EMS. This bi-directional amplifier allows clear, reliable communication to and from all inside areas of the buildings from first responders radios outside the buildings. This was a partnership between Eaton Schools, Preble County Sheriff’s Department and Eaton PD.
“In August 2016, the District took advantage of low interest rates by refunding the callable portion of our outstanding bonds at a fixed rate of 2.38 percent. By refunding these bonds at that time, the district saved the local taxpayers $3,748, 489 over the life of the refunding bonds.”
Reach Eddie Mowen Jr. at 937-683-4061 and follow on X @emowenjr.
