001Good evening. Welcome to the Board of Education special meeting July January 15th, 2026. We'll call meeting to order. Mr. Wilson, will you call roll, please? Mrs. Birdingmiller. Present. >> Mr. Clark. Present. >> Mr. Klein. Present. >> Mr. McDonald. Present. >> Mr. Napier. Here. Excuse me. Uh Ms. Abby Birdingmiller, would you lead us in pledge? My pleasure. I pledge allegiance >> to the flag of the United States of America, and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. So, communications, this is a portion of the meeting where you are invited to share your thoughts with the board in order for the board to fulfill its obligations to complete the planned agenda in an effective and efficient fashion. A minimum of 30 minutes of public participation may
002be permitted at each meeting. Please know that at this time this time has been set aside for the board to listen to you. Your comments are valid and will be taken into careful consideration. The board will not engage in dialogue at this time. Presentations are limited to 3 minutes each. And it looks like we do have some people that did sign up to speak. And I can't read the names for most of these. So, if you want to come on up and line up, you can you can do that. Just let us know your name as you come up. I think Laura Metzler is our first one. So, again, I apologize if I mispronounce these names. Yep. To the podium, microphone should be on for you. Ladies and gentle Can you hear me, okay? Yes,
003ma'am. Ladies and gentlemen, today I want to emphasize the vital connection between strong schools and strong communities. Highlighting that this issue goes far behind just our tax dollars, beyond our just our tax dollars. Education is not merely a matter of funding. It is about nurturing the very essence of our neighborhoods and society as a whole. First and foremost, schools are the training grounds for our future leaders. They provide students with the knowledge, skills, and experiences needed to navigate the complexities of life. A strong education system nurtures critical thinking, creativity, and problem-solving abilities. When we invest in our schools, we are investing in the leaders of tomorrow who will drive our community forward, not just through money, but through the values and skills they acquire. Strong schools promote equality and inclusion, creating environments where diversity is
004celebrated, and every student feels valued. This sense of belonging is essential for building a community where everyone has an opportunity to succeed. It's crucial to remember that strong schools help dismantle barriers that inequality can create, making it clear that this is about creating a fair society, not merely about how much tax we allocate. The strength of our schools directly correlates with our economic vitality of our community. Educated individuals contribute more to the economy from higher earning potential to increased consumer spending. Businesses thrive when they have access to a skilled workforce. Strong schools prepare students for the jobs of today and tomorrow, enhancing local economies and attracting new businesses. This is not just about funding. It's about long-term benefits that quality education brings to all of us. Schools often serve as the heart of the community
005engagement. They provide resources and support beyond academics, fostering a sense of community spirit, when schools thrive, they encourage parents and residents to come together. Creating a network of support that strengthens our entire community. It's important to recognize that this engagement enriches our lives and neighborhoods in ways that extend far beyond financial contributions. Finally, strong schools contribute to the overall health and well-being of our community. Educators address not only academic needs, but also social and environmental and emotional development. Programs that focus on mental health, physical wellness, social skills prepare students to lead healthy balanced lives. A community with healthy, well-rounded individuals is a resilient community. Demonstrating that our investment in education is about nurturing our future, not about balancing budgets. In conclusion, strong schools are the backbone of a thriving community. They produce informed, engaged, and
006capable citizens who uplift and empower those around them. By advocating for a robust educational system, we are committing to the future of our community. A future where everyone has the opportunity to succeed, thrive, and contribute positively. Let us recognize that this is about more than just our tax dollars. It's about the values we choose to invest for generations to come. Thank you. Okay. We have Jason Purviance. Is that correct, Jason? I apologize. Uh no, but it's I think it looks like that though. Okay. Uh good evening, everyone. Thank you for hosting. Uh I was going to thank the teachers and staff for the job they do, but I think you articulated it much better than I could have. So, thank you for that. Uh my name is Jason Provance. I am a resident of Fairfield
007Township and the Libertarian candidate for Ohio State Representative in District 46. I attended both of the Road Ahead events in December and had a chance to have discussions with Superintendent Smith, Treasurer Phillips, and I appreciate both of you taking that opportunity to answer the questions that I had. Mr. Phillips even used one of my questions for his Dollars and Sense video to add or to address some budget in a little bit more detail. However, as I stated then and as I stated in my open letter to the district, uh I have open questions and concerns about the budget, current fund raising efforts, and the burden this is going to leave on taxpayers. First and foremost, I will not vote for a for a for a forever tax. What you're asking for removes the ability for
008taxpayers to hold the school accountable for spending. This permanent earned income tax is a rare ask for a school district to its taxpayers. I asked about I also asked about alternative ways for fund raising. I understand this takes effort by the staff and will not fully fund the school district. Everyone in the district is feeling the burden of higher pri- prices and over taxation. I do not think it is too much to ask the district to exhaust every last revenue stream before coming to the taxpayers for money. If you do need to come to the taxpayers asking for money, we deserve to know where the money is currently being spent and where future needs lie. The five-year forecast does provide high-level overviews but not a line-by-line operating budget. Again, as I mentioned in the events
009in December, I will not vote for any kind of income tax. Before I would be open for voting to a levy, I would like to see more detailed operation costs and a clear understanding of the district's needs. Again, I want to sincerely thank the efforts of the teachers and staff for their effort and commitment to the students. Having said I cannot support the proposal for a permanent earned income tax. Thank you. We have uh Matthew. And Matthew, I apologize. I can't It's just a question. Okay. Unless it's Thank you. Thank you. Good evening, board. Um Mr. Phillips and I have had a couple of back and forths over the last couple days. Thank you for your attentiveness as a public finance officer, uh you know, myself. It's It's pretty important to go back and forth
010with your uh with your constituents and uh you know, the knowledge um that went into going into the the three different potential levy options that uh the board has chosen to go with uh presenting an earned income tax. Um you know, it's important to have all the background of that data. With the um previous potential for the property tax, businesses would have shouldered about 25% of that. With the uh total earned income tax, of course, you're shifting that burden onto exclusively working families uh changing that to the the more broader uh total income tax, of course, retirement incomes would have been affected. Um the the synthesis of this um you know, kind of broadening of the tax base by pursuing a potential total income tax, um I believe is is more effective in the um
011in the funding overall of the school district because essentially pushing it to an earned income tax at a higher rate would incentivize, you know, retirees who do not have income that would contribute to the tax base of the school district to remain in the school district and provide a barrier to entry or to provide a barrier to retain young professionals, I guess, like myself or or other people in my generation. So, that that's a little bit of a concern going down the earned income tax route. Now, I understand the property tax route is a little bit, you know, more uh trepidatious with all of the, you know, the rhetoric that's been been going around the state of how my property tax bills gone up 20% this year. Well, to be honest, home values have gone
012up 50 and 60%. So, I don't know. You you kind of have to weigh the the benefits with with the drawbacks of, you know, home equity increasing versus uh a tax increase based on that amount. But, uh the ultimate answer there is property tax rates rates, period, across the state of Ohio really never been lower than they currently are. Meanwhile, income tax rates on specifically uh working families in the middle-income range that a lot of uh Fairfield is comprised of are nearer to their highest than uh than the average. So, just wanted the the board to consider that in its in its future uh levy decisions. Thank you. I believe that's all we have to speak. We thank you for your opinion and it is valid. Uh someone from the board of area the school
013district representative will be in touch with you. All right. We'll move on to superintendent recommendations, Mr. Smith. Yes, Mr. Clark and members of the board, I do have one item for your consideration. Under letter A, item for board action number one, recommend approval of a resolution of necessity declaring the need to raise additional revenue for school district purposes and requesting tax rate estimates as a procedural step toward a potential levy to be placed on the May 5th, 2026 ballot as follows. A resolution declaring it necessary to raise annually a specified amount of money for school district purposes and requesting the state tax commissioner to estimate the restricted respective rates at which it would be necessary to levy an ad valorem property tax and a school district income tax to produce that amount. Whereas this board
014finds that the amount of taxes which may be raised within the 10 mil limitation by levies on the current tax list will be insufficient to provide an adequate amount for the necessary requirements of the Fairfield City School District school district and that additional monies will be required for that purpose. And whereas in order to assist the school district in determining whether to submit to the electors of the school district the question of an additional ad valorem property tax pursuant to RC 5705.21 of the revised code or the question of a new school district income tax pursuant to RC 5748.02, this board desires to know the respective rates at which it would be necessary to add to levy an ad valorem property tax in a school district income tax on the taxable income of individuals as
015defined in E2 of RC 5748.01 to produce the amount specified in this resolution. And whereas in a court in accordance He's one of He's my biggest fan. Every age time. In accordance with division A of RC 5748.02, upon receipt of a certified copy of a resolution of this board declaring the necessity of raising annually a specified amount of money for school district purposes, the state tax commissioner is to estimate both the ad valorem property tax rate that would have to be imposed by this board in the current year and the income tax rate that would have had to have been in effect for the current year to produce an equivalent amount of money. Now therefore be it resolved by the Board of Education of the Fairfield City School District, County of Butler, Ohio that one,
016this board finds, determines, and declares that it is necessary to raise annually the additional amount of $23,105,238 for school district purposes, specifically current expenses, and to levy either an additional ad valorem property tax outside of the 10-mil limitation or an additional school district income tax on the taxable income of individuals as defined in division E2 of RC 574801 for that purpose. Number two, pursuant to RC 574802, this board requests the state tax commissioner to estimate and certify to it both I, the property tax rate that would have to be imposed by this board in the current year to produce an amount equivalent to the amount specified in section one from additional ad valorem property tax, and II, the income tax rate that would have had to have been in effect for the current year to
017produce an amount equivalent to the amount specified in section one from a school district income tax on the taxable income of individuals as defined in division E2 of RC 574801. Number three, this board intends to submit the question of such a levy, the proceeds of which will be used for the purpose of current expenses, to the electors of the school district on election on May 5th, 2026, as authorized by RC 574802. Accordingly, the treasurer of this board is authorized and directed to deliver a certified copy of this resolution to the state tax commissioner no later than the close of business on January 26, 2026. Number four, the mailing address of the board is Fairfield City School District Board of Education, attention treasurer, 4641 Bach Lane, Fairfield, Ohio 45014. Number five, this board finds and determines
018that all formal actions of this board and any of its committees concerning and relating to the adoption of this resolution were taken and that all deliberations of this board and of any of its committees that resulted in such formal actions were held in meetings open to the public in compliance with the law. Number six, this resolution shall be in full force and effect from and immediately upon its adoption. That concludes the item that I have for your consideration this evening under letter A item for board action. Thank you, Mr. Smith. May I have a motion to accept this resolution? I'll make a motion. Mr. Napier. Second. Second by Ms. Burden Miller. Mr. Phillips, you call the roll, please. Mr. Napier. Yes. Mrs. Burden Miller. Yes. >> Mr. Clark. Yes. >> Mr. Klein. Yes. >> Mr.
019McDonald. Yes. Motion passes. Announcements. January 19th, Martin Luther King Day, no school. January 27th, special board meeting 6:30 p.m. Fairfield Senior High School Katherine D. Milligan community room right here. Uh February 5th, 2026 board meeting work session 6:30 p.m. Fairfield Senior High School Katherine D. Milligan Excuse me. Milligan community room right here. Um motion to adjourn. So moved. Second. >> Ms. Mr. Phillips, you call the roll, please. Yes. Mrs. Burden Miller. Yes. Mr. McDonald. Yes. Mr. Clark. Yes. >> Mr. Klein. Yes. >> Mr. Napier. Yes. Motion passes. Meeting adjourned. 6:47 p.m. Thank you. Thank you.