001I'll call the meeting to order at 601. Can you please call the role? >> Mrs. Crawford >> here. >> I see Mrs. Egan absent. >> She's on. She is out of town. Just to note that. >> Okay. Mrs. Hamilton >> here. >> Mrs. Rush >> here. >> Mrs. Travis >> here. >> All right. So, see action items new business. All right. I'm going to read a resolution declaring it's necessary to raise annually in amount for school district purposes and requesting the state tax commissioner to estimate the respective rates at which it would be necessary to levy and add valerum property tax and a school district income tax on the earned income of individuals residing in the school district to produce that amount. Now number one, whereas this board finds that the amount of taxes which
002may um be raised within the 10 mil limitation by levies on the current tax duplicate will be insufficient to provide an adequate amount for the necessary requirements of the school district and that additional monies will be required for that purpose. And whereas in order to assist it in determining whether to submit to electors of the school district the question of an additional adverum property tax pursuant to section 5705.21 of the revised code or the question of a school district income tax pursuant to section 5748.02 of the revised code. This board wishes to know the respective rates at which it would be necessary to levy and at burham property tax and a school district income tax on taxable income as defined in section 5748.01 of the revised code to produce an additional amount that will be
003adequate to meet the necessary requirements of the school district. And whereas in accordance with the section 5748.02A 02A of the revised code upon receipt of a certified copy of a resolution of this board declaring the necessity of raising annually a spec specified amount of money for school district purposes. The state tax commissioner is to estimate both the adver property tax rate that would have to be imposed by this board in the current year and the school district income tax rate that would be would have had to been in effect for the current year to produce equivalent amount of money. Now therefore be a resolved by the board of education of Twinsburg City School District County of Summit Ohio that section one declaration of necessity. This board declares that it's ne necessary to raise annually the
004additional amount of 12,194,837 for school district purposes and to levy either an additional adver property tax outside of the 10 mil limitation or to a school district income tax on taxable income as defined in section 5748.01 E2 of the revised code for that purpose. Section two, requests for certification. This board requires that the state tax commissioner to estimate and certify it both uh the property tax rate that would have to be imposed by the board in the current year to produce an amount equivalent to the amount specified in section one from an additional at Burland property tax. and two, the income tax rate that would have had to be in effect for the current year to produce an amount equivalent to the amount specified in section one from a school district income tax on taxable
005income as defined in section 5748.01E2 of the revised code. Section three, certification and delivery of the resolution to state tax commissioner. This board intends to submit the question of such a levy, the proceeds of which would be used for the purpose of current expenses to the electors of the school district at the May 5th, 2026 election. Accordingly, the treasurer of this board is authorized and directed to deliver or cause to be delivered a certified copy of this resolution to the state tax commissioner before the close of business on Friday, January 23rd, 2026. Section four, compliance with open meaning requirements. This board finds and determines that all formal actions of this board and any of its committees concerning relating to the adoption of this resolution were taken and that all deliberations of this board and any
006of its committees that resulted in those formal actions were held in meetings open to the public in compliance with the law. Section five, captions and headings. The captions and headings in this resolutions are solely for convenience or reference and in no way define alignment or describe the scope of intent of any sections, subsections, paragraphs, sub paragraphs or clauses here. Section six, effective date. This resolution shall be in the full force in effect from and immediately upon its adoption. Do I have a motion? So move. >> So moved by Mrs. Travis. >> Second by Mrs. Hamilton. Any discussion? And I just want to clarify a key point for the record so that everyone has accurate information. The board is not pursuing a property tax levy. The board is pursuing a school district earn income tax levy.
007A school district earned income tax applies only to earn wages. It does not apply to social security income, most retirement income or pensions, disability income, or investment income. The resolution before us tonight is a required procedure step under Ohio law. State statute requires school districts to request both a hypothetical property tax rate and an income tax rate from the Ohio Department of Taxation, even when this district has no intention of placing a property tax on the ballot. This does not mean a property tax is being proposed, that voters will be asked to choose between a property tax and an income tax, or that a property tax is under consideration. It does mean that the district is legally required to obtain both estimates. The next resolution, resolution two, will make clear that only a school district
008earned income tax will be submitted to voters and no property tax levby will be placed on the ballot. This is a standard statutory language and procedure, not a policy choice. Also on spending and communication, these financial issues have been discussed at every board meeting for some time. At our next board meeting, we will begin discussion on spending reductions and cost controls, financial options, and next steps, and we'll have better communication and information to the community. >> Um, I I think I I would like to add it again accurately and if you have any doubts, our board meetings are all recorded. The history is there. It's on our board website or school website that you can go back. the issue of school funding and the fact that our district along with many of the other districts
009in Ohio have for years been projecting a situation that we're in right now. If you don't believe me that other board members from other and there are maybe a few that want to say they don't know anything board members for the past say 15 years 12 years 13 years for sure at these meetings many times it's at the very end of the meeting when there's discussion have been talking about financial issues in our state and in our district and that eventually there's a was a potential that we would have financial difficult difficulties. This is not something new. This is not something on the four or five Miss Egan was out of town right now, but with a business trip, but we're not the ones that have been not been saying this because we have been
010saying this for the past four years. Also, it's been said by board members prior to us. Again, this is a situation and we need to look broader than even Twinsburg. If you're looking at the Akran um Beacon Journal, if you're looking at the evening news, it's a regular occurrence over the past few weeks where districts are having to cut millions in order to be in line economically and financially in 2028. This is not just a Twinsburg City School District situation. So, I think we need to make that very clear that there's there's this is a problem, but it's not a school district problem as much as it is a state funding issue that has been looming across us for several years. >> Yeah. And at last meeting, we stated as well that this is something
011that most districts are moving to towards earn tax. Like I I think even in the last week um we were speaking and there's more schools that are interested in doing it. um that are going on the ballot just like we are considering it. So um this is something that is a we've been saying for a while now. Um it is not any new information. Um but we as a district just decided we've heard from the community which is why we're moving more to a earn income tax instead of property tax because we know that the community is majority seniors and we like I stated before it doesn't impact social security. it doesn't impact pension and we want to move to something that's going to benefit the community as well as the school district. Thank you.
012>> Mrs. Travis, >> yes. >> Mrs. Hamilton, >> yes. >> Mrs. Rush, >> no. >> Mrs. Crawford, >> yes. And that motion passes. Three and one. No. And motion to adjurnn. >> I'll make the motion >> second >> at 611. Sorry. One motion by it was Travis >> and second by Mrs. Hamilton. >> Mrs. Travis. >> Yes. >> Mrs. Hamilton. >> Yes. >> Mrs. Rush. >> Yes. >> Mrs. Crawford. >> Yes. All right. We are now adjourned. Thank you and have a great day. Our next board meeting will be Wednesday, um, January 21st. Thank you.