Substitute Levy Information

The Pike-Delta-York Board of Education has voted to proceed for a Substitution of a Substitute Tax Levy. This levy will renew the current substitute levy that expires in December of 2024 and extends the current levy from January of 2025 to December of 2029. 

The information below is provided to help District stakeholders understand the District's intended use of the funds generated. For further questions about the Substitute Levy, please email Superintendent Jon Burke, [email protected], or Treasurer Matt Feasel, [email protected].

Superintendent Jon Burke and Treasurer Matt Feasel will be hosting levy informational meetings to provide information and answer questions about the substitute levy. Those meetings are on the following dates: 
January 18 - 10:30 - Delta Public Library & 6 PM DHS Auditorium
February 6 - 10:30 - Delta Public Library
February 29 - 10:30 - Delta Public Library & 6 PM DHS Auditorium

What is a substitute levy? 
A substitute levy replaces an emergency levy. It simply "substitutes" the current 5.31 mill 5-year levy and would continue at the collection rate already in place. As opposed to an emergency levy, a substitute levy allows the school district to receive additional revenue from new construction (residential and construction) within district boundaries. 

How is the money this levy generates spent? 
This levy is called an Operational Levy. The funds raised by an operational levy are used to provide learning opportunities to students and support the day-to-day functions of a district, including the purchase of textbooks and other curriculum materials, computers, equipment, supplies, utilities, insurance, buses, propane, gas, etc. 

Explain why the levy is important to growth when the income tax and new houses coming off tax abatements are generating funds?
The income tax and substitute levy work together to diversify the tax burden on the taxpayers. As incomes rise, the district sees an increase in funds that should increase with the rate of inflation. A property tax levy generates a specific sum of money that stays the same over time. As operating expenses increase, the district would need to keep coming back for new money requests. As new industry and new houses are built, the substitute levy works to collect the increase from the new development which helps keep the costs down for those already paying into the tax.

How is this levy funded? 
If renewed, this levy is funded through a property tax already in place. This is not an increase. This is not a new tax. The levy replaces the current substitute levy.

What is a mill? 
The unit of value for expressing the rate of property taxes in Ohio. In cash terms, a mill is defined as one-tenth of a percent or one-tenth of a cent. Millage is the factor applied to the assessed value of a property to produce tax revenue. For every $1,000 in property value, the property owner would pay $1.00. A property owner pays taxes on 35% of the assessed property value. 

What are the advantages of the substitute levy? 
The substitute emergency levy allows the district to collect additional revenue on new construction from homes and business. It also allows us to capture the growth of commercial properties that are currently abated for tax incentive purposes. The additional revenue allows for revenue growth every year by increasing the tax base. It is important to note that this does not increase the existing taxpayers' obligation.

This is the first renewal that is being voted on after the income tax passed. Why do we need both? 
Together, the levies help diversify the tax burden on our stakeholders. The income tax and the substitute levies work together to generate income for the district to provide arts and athletics programs as well as academic courses outside of the state minimum. In order to offer programs such as FFA, Arts, Band, Choir, Food & Consumer Science, STEM, and other extra-curricular opportunities, the district relies on local levy funding. The money from these levies pays for maintenance and improvements on facilities.

What financial decisions have been made that show fiscal responsibility? 
Because of the work the district has done in the last 5-7 years, PDY is starting to see the benefits of coming out of deficit spending. The two levies are working together to allow financial growth. The district is seeing growth from property valuations because we've taken the voted millage to the 20-mill floor. The district has been operating at near bare-minimum, and we've seen incredible results from the work of our high-quality staff such as having the highest-rated schools in Fulton County according to ODE. However, it's not sustainable to keep operating so stretched and keep good coaches, support staff, bus drivers, and teachers. 

The substitute levy converted the previous emergency levies to a substitute levy which allows the district to collect growth from new construction and tax abatement expiration. Had these two levies remained as emergency levies, a single dollar amount would have been collected and no growth would exist, thus creating a need for new money requests sooner than later. 

This district is resourceful with staffing, maintenance, repairs, and operating procedures. We rarely outsource, and when we do, it's because it's more financially responsible than completing the repair or process in-house. 

What happens if this levy doesn't pass?
If this levy would fail and the school would have to put on a new levy that would pass, every taxpayer would lose the owner occupied credit as well as the non-business rollback credit. Budget reductions would be more than likely. Living within our means is a strong philosophy of this administration and the Board of Education. Projections from the County Auditor have indicated a potential growth in the district's real estate collection as a result of increased valuations. While this would be a welcomed benefit to an already strained and somewhat stagnant revenue stream, pending legislative proposals could have an impact on future revenue resulting in potential budget reductions. 

If the levy were to fail in March, the district would have the option to put the levy on the August or November ballots. However, that does not give the district enough time to prepare for the 24-25 school year. 

What will this issue look like on the ballot? 


Shall a tax levy substituting for an existing levy be imposed by the Pike-Delta-York Local School District for the purpose of providing for the necessary requirements of the school district in the initial sum of $1,345,712, and a levy of taxes be made outside of the ten-mill limitation estimated by the county auditor to require 5.31 mills for each $1 of taxable value, which amounts to $186 for each $100,000 of the county auditor's appraised value for the initial year of the tax, for a period of 5 years, commencing in 2024, first due in calendar year 2025, with the sum of such tax to increase only if and as new land or real property improvements not previously taxed by the school district are added to its tax list

When is the Substitute Levy on the ballot? 
The Substitution of the Substitute Levy will be on the Tuesday, March 19, 2024 ballot.

For more information on the district's finances, visit to view the five year forecast and the annual and monthly financial reports. School funding can be difficult to understand. If you have questions, please call the board office at 419-822-3391.

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