As efforts to curtail and even end property taxes have taken flight in Ohio, more school districts are considering income taxes as a valid alternative.
That includes New Philadelphia City Schools in Tuscarawas County. The school board voted earlier this month to place a 1.5% income tax on the May ballot.
“We've been at the ballot four times,” said Treasurer Julie Erwin of recent levy asks. “And our public, our community every time has voted it down, 60-40, and they make it very well known that they can't afford it. Our farmers can't afford additional property taxes, so we looked at our funding options and decided an earned income tax would help those that say they can’t afford it the most, which is senior citizens, our farmers and our businesses.”
An earned income tax does not tax retirement or investment funds, or benefits like Social Security.
New Philadelphia isn’t the only district considering such taxes. Other districts across Northeast Ohio and the state have placed, or are considering placing, income taxes on the ballot this May. That includes Willoughby-Eastlake City School District, Parma City School District and Pickerington, near Columbus.
There’s been a slight uptick since 2020 in schools seeking income taxes, said Tom Hosler, CEO of the Ohio School Boards Association. The OSBA represents more than 700 school boards in Ohio.
“Traditionally, you see and find income taxes in more rural communities,” Hosler said. “And rural communities often have farmers who own lots of property, and so their value of that property is very high, and yet their income isn't.”
But he said that pattern might be shifting, notably as the legislature has moved to restrict certain kinds of levies schools can put on the ballot, along with approving other property tax relief in the last year. A constitutional amendment that could be on the November ballot also seeks to end all property taxes.
“We have begun to see more conversations and in fact, here in the Columbus area, Westerville passed an income tax (recently),” Hosler said. "They're not a farming community anymore, and it was pretty well supported. So I think, again, it's an option. I think boards are studying carefully.”
About half of all Ohio school income tax attempts have been approved by voters since the early 2000s, Hosler said, citing OSBA records. Comparatively, 66% of all school levies statewide were approved in November 2025. That number was up from 51% in November 2024, according to OSBA data.
Erwin, in New Philadelphia, hopes voters will be more willing to consider an earned income tax levy, partly because the district is also offering some relief on property taxes with it. If it passes, the district will choose not to collect on half a mill of property taxes it’s currently levying.
The income tax will help the district provide the local share of a major project to rebuild all its buildings. Erwin said five out of the district’s 10 schools need new roofs.
“Our oldest building was built in 1913. Of course, if you think back to technology in 1923, that alone, the buildings aren't built to function. These buildings weren't built for the current safety standards today," she said.
Parma City School District’s board is also in the process of placing an earned income tax on the May ballot — 1.75% to fund operations. That will also be paired with property tax relief, said Superintendent Scott Hunt, letting three levies expire, saving homeowners about $40.5 million.
"There's a lot of talk at the state level about eliminating property tax, and we felt we needed to pivot," Hunt said. "We already know our voters have said loud and clear, 'We're not gonna support an increase in property taxes,'" Hunt said, noting multiple recent failed attempts.
He said the district will need to put major cuts in place if the district doesn’t get new revenue soon. Parma’s five-year forecast submitted to the state in November showed $13 million in the red by the end of the 2028-2029 school year.
The taxes in both Parma and New Philadelphia will be on the books for a “continuing” period of time, meaning they will be permanent unless the schools decide to end them. Erwin said the district will revisit its income tax, if it passes, in 30 years once it's paid off the construction bonds.
