Levy Math · school income tax
Income-tax questions are a percentage, not mills.
Some Ohio school districts ask for an income tax instead of, or as well as, a property levy. It is paid by people who live in the district, on one of two kinds of income.
Which income?
- Traditional base
- Ohio taxable income from the state return: Ohio adjusted gross income less the personal exemptions. Includes pensions, interest and dividends.
- Earned income base
- Wages, salaries, tips and self-employment income only. Not retirement income, interest, dividends, capital gains or rental profit.
Source: Ohio Department of Taxation, "Individual Income Tax - School District" guide. The ballot says which base applies. The Department of Taxation's yearly list of school districts shows each district's rate and base.