Levy

All residents of Wilmington City School District will pay 1% earned income tax based on their Ohio Adjusted Gross Income. 

Only earned income and self employment income (including income from partnerships) of the residents of the school district is taxed. The tax would exclude all other types of income that would be taxable under the traditional income tax base (interest, dividends, capital gains, pensions, etc.). This alternate tax base also excludes certain adjustments to income that are allowed on the federal return, including IRA contributions, self-employment health insurance deductions, and alimony payments. The earned income base also does not allow the personal exemptions that are allowed under the traditional tax base. 

No. Only employee compensation such as wages, salaries and tips; AND self-employment income from sole proprietorships and partnerships are the only items taxed with an EARNED income tax.  

For 20 years (2002-2022), WCS had a 1% Traditional Income Tax in place.  When this renewal failed to renew, the district had to implement a NEW tax in order to replace the $5M that was lost.  In May 2023, we applied to the State of Ohio to place a NEW Traditional Income Tax on the ballot that would raise the $5M needed.  The State provides the calculation of what percentage we need to charge in order to collect this amount within our school district. They estimated that .75% would bring in the needed revenue using a Traditional Income Tax.  

For the November 2023 election, we are going to the voters with an EARNED Income Tax which does not tax retirement, social security, interest, dividends, capital gains and unemployment benefits. With fewer people taxed under an Earned Income Tax, the State estimated that a 1% tax would be needed to raise $5M.

A taxpayer living in the Wilmington City School District and earning $50,000 would pay $500 annually (or an avg of $1.37 per day). 

The net effect of the New Fair Funding plan was expected to be an  increase of $491,477 if enrollment had remained the same. However, our enrollment has decreased over the past few years so we actually received $942,788 LESS from State funding in FY22 than we did in FY21 (prior funding formula). Additionally, the State legislature has only voted so far to fund 67% of the funding plan.

The district will consider implementing school fees, pay to play fees, facility use rentals/access, transportation expenses, modifying curriculum adoption schedules and any other non-personnel reductions before considering personnel reductions. It is the District’s goal to provide the fiscal stability necessary to maintain optimal staffing levels and class sizes.

January 1, 2024

Grant funds are temporary and they come with a specific list of permitted uses. Grants are generally NOT funds that can be used for ongoing operating expenses. ESSER/ARP funds were spread out over 3 years, with the first disbursement being for the 2020-21 school year and the final disbursement in the 2023-24 school year. They were provided for the specific purposes of helping schools meet the increased financial burden of operating during a pandemic and to bridge the learning gap caused by the pandemic’s impact on students and schools. ESSER/ARP funding will end with the 2023-24 school year.

View details on our ESSER/ARP Expenditures here.

Yes. In relation to property tax, the WCS millage is 24.6 compared to the State average of 47.43 (Source District Profile FY22). WCS has not asked for an increase in property taxes in over 20 years. As a result of no new property taxes, WCS collects $2,000 less per student on property tax compared to the State average. 

You can contact the Treasurer’s office at (937) 382-1641. For additional details and five-year forecasts you can also see visit the Ohio Department of Education’s website.