WHAT IS A MILL? The property tax is measured in mills; a mill is one tenth of a cent. This translates to $1 for each $1,000 taxable value of the property. The taxable value is 35% of the fair market value, which is determined by the County Auditor's Office. A reappraisal, as required by state law, was done in 1999.

WHAT IS A RENEWAL LEVY? A Renewal Levy is the continuance of an existing levy with the collection rate at the same dollar amount as when the levy was originally approved. (Reference: Ohio Secretary of State office)

WHAT IS A REPLACEMENT LEVY A replacement levy is a NEW LEVY FOR THE SAME PURPOSE AS THE EXISTING LEVY but with a different collection rate than the levy it replaces. The collection rate uses the assessed value of the property at the time of the replacement. (Reference: Ohio Secretary of State office)

WHAT IS AN EMERGENCY TAX LEVY? An Emergency Tax Levy allows a SCHOOL system to receive a specific dollar amount that will not change with property evaluations during the term of the levy. Once a school levy has been designated an Emergency Tax Levy, it must retain that earmark.

WHAT IS A ZONING REFERENDUM? A Zoning Referendum is used only by citizens of a township to override their trustees' vote. Signatures by petition, equal to 8% of the vote cast in the last gubernatorial election, must be collected for a zoning referendum to be placed on the ballot.