Yes. On Thursday, July 6, at a special meeting of the Dublin City School District’s Board of Education, the Board unanimously approved a resolution to initiate placing a bond and levy on the November ballot. The resolution combines a no-new millage $145 million bond issue with a 7.9-mill operating levy.

The Board certified the necessity of the district's proposed figures and millage at the July 17 meeting, formalizing the move to be on the ballot in November.

To calculate the estimated tax, the current market value of a property is multiplied by 35% to arrive at the property's taxable value. The taxable value is then divided by 1,000 and multiplied by the millage amount. 

Formula = $100,000 x (.35/1000) x 7.9

A 7.9 mill levy increases taxes by $276.50 for each $100,000 of market value.

To find the accurate appraised value of your home, look on the county auditor's website, not Zillow or other realty sites.

In addition to sustaining operations and avoiding a financial deficit, new revenue will fund:

• Expansion of the Preschool, providing the opportunity to serve more area preschoolers. The addition would include six 900-square foot classrooms and a 1,600-square foot gymnasium, increasing the Preschool's capacity by more than 190 students.
• Capital improvements across 14 district sites that will enhance learning environments, increase safety and security, accommodate students with disabilities, and promote student and community health and well-being:
  • Chapman ES - New playground
  • Pinney ES - New playground
  • Riverside ES - Full HVAC replacement and new playground
  • Scottish Corners ES - New playground
  • Thomas ES - New playground
  • Wright ES - New playground
  • Davis MS - Fire alarm upgrades, new track and new tennis courts
  • Grizzell MS - New track and new tennis courts
  • Karrer MS - New track and new tennis courts
  • Sells MS - Elevator replacement, new roof, new track, and fire alarm upgrades
  • Coffman HS - New chair lift, elevator replacement, turf fields for baseball, softball, and multi-use facilities, and fire alarm upgrades
  • Jerome HS - New asphalt, new tennis courts, new track, and turf fields for football, baseball, softball, and multi-use facilities, and fire alarm upgrades
  • Scioto HS - New asphalt, new chair lift, elevator replacement, HVAC upgrades, turf fields for football, baseball, softball, and multi-use facilities, and fire alarm upgrades
  • Emerald Campus - Elevator replacement
    
    
• Construction of a fifteenth elementary to accommodate enrollment growth

The Board of Education voted 5-0 on the following action item at their August 14 Business Meeting: Approval of Board Resolution Directing Superintendent and Treasurer to Reduce the District Operating Budget by Not Less Than $45 Million Dollars in the Event the November 7, 2023 Levy Issue Fails.

If the levy is rejected, the following changes will be made:

Administrative/support changes

• Elimination of the Administrative Intern Program
• Elimination of Deans of Students at High School and Middle Schools
• Elimination of Instructional Coaches
• Hiring freeze for Central Office and Building Administration
• Hiring freeze for support staff

Teaching positions

• Hiring freeze for all teaching positions, with the exception of special education teachers required to maintain compliance as outlined in Ohio law

Fee changes

• Increase/initiate pay to participate fees for all athletics and extracurricular activities
• Increase rental fees for district facilities, including rental of athletic facilities to reflect increased operational costs

Student trips

• Elimination of non-essential field trips and all out-of-state trips

Class size modifications

• In order to increase building capacity at every elementary and middle school, the following class size targets shall be utilized:
  • Class size for grades K-1 at 28 students
  • Class size for grades 2-5 at 30 students
  • Class size for grades 6-12 at 32 students
  • Class minimum for middle and high school courses at 20 students

Redistricting changes

• Assess and redistrict all elementary schools to accommodate additional students and balance expected enrollment through the 2025-2026 academic year.
• Assess and redistrict all middle schools to accommodate additional students and balance expected enrollment through the 2025-2026 academic year.

School Calendar changes

• With the elimination of instructional coaches, there will be an amended calendar with ten 2-hour delays for required professional development for district staff for the 2024-25 academic year.

Course offerings

• Adjustment of the Middle and High School Course Handbooks to reduce costs, including but not limited to, International Baccalaureate Classes, World Language Courses, Advanced Placement Course, Middle School Double-Block Language Arts, Fine Arts Courses, Performing Arts Courses, and any course of less than 20 students.

According to the resolution passed by the Board of Education on August 14, 2023, the Board of Education directs the Superintendent and Treasurer to present a plan for a levy request in November 2024 if the November 2023 ballot issue is rejected.

Local auditors provide some great tools to estimate how proposed levies will affect taxes owed. We have linked some resources for homeowners below.

Franklin County

• Franklin County Auditor Know Your Home Value Website
• Franklin County Tax Estimator
• Franklin County Levy Estimator

Delaware County

• Delaware County Auditor Website

Union County

• Union County Auditor Website

The proposed resolution combines a no-new millage $145 million bond issue with a 7.9-mill operating levy that would affect property taxes. The proposed bond issue does not include any new millage.  Neither the bond issue nor the operating levy involve any income tax.

Property taxpayers would see the new tax rate beginning in 2024.

All Dublin City Schools property owners pay Dublin City Schools property taxes. The municipality, county, or township in which you live is irrelevant when it comes to school district property tax. The residents of Jerome Village pay Dublin City Schools property taxes, as do residents of the City of Columbus and Union and Delaware counties.

The district would start collecting new revenue in 2024.

Yes, but the revenue received from new construction is usually not enough to offset the cost of educating newly-enrolled students living in new construction homes. Additionally, revenue from new construction is a one-time increase for the district. House Bill 920 freezes all voted levies at the dollar amount certified at the time the levy passed. The bill does permit a one-time increase on new construction, but for the years following year one, the assessed value of new homes gets ‘absorbed’ into the calculation for the effective tax rate to generate the revenue that was certified at the time of the original levy. 

For tax year 2023, we will not have exact amounts for the revenue the district will receive until mid-January 2024. But we can estimate numbers based on what we know from our local auditors. The figures below are approximations, but they show how we make this calculation.

• Our Treasurer's Office is forecasting 80 additional new construction homes with an assessed value of $304,000 each. Mathematically, this scenario generates a one-time payment of $853,632 ($24,320,000 x 35.1 effective millage/1000).
• Our Treasurer’s Office is forecasting an increased assessed valuation of $10,000,000 for Class II/commercial/industrial property new construction. This will generate a one-time payment of $523,760 ($10,000,000 x 52.3761 effective millage/1000). The effective millage on Class II is higher than residential millage because commercial properties are not eligible for the rollback program from the state. All levies passed before August 2013 received a 10% non-business credit and 2.5% owner occupied credit that only impacts Class I.

To reemphasize, these numbers are estimations, not exact figures. We will have exact figures when the Ohio Department of Taxation releases their report to us in late January.

Yes, but only on inside millage, not voted levies. The school's portion of the inside millage is 4.4 mills.

For tax year 2023, we will not have exact amounts for the revenue the district will receive until mid-January 2024. But we can estimate numbers based on what we know from our local auditors. The figures below are approximations, but they show how we make this calculation.

• The current total assessed value for property in our district is $4,331,673,980. Our current revenue from our portion of the inside millage is $19,059,365.
• Based on what we have heard from the county auditors, we are anticipating a 26% increase in assessed valuations. This would increase the total assessed value for property in our district to $5,457,909,214, which then increases the revenue the district receives by $4,955,435.
• $4,955,435 represents less than 2% of our district's total revenue.

We are watching House Bill 187 and Senate Bill 157 very closely because these bills could impact how property taxes are calculated.

To reemphasize, these numbers are estimations, not exact figures. We will have exact figures when the Ohio Department of Taxation releases their report to us in late January.

No, there is not a one-to-one relationship between taxes and property values.

We know that Franklin County, like other parts of Central Ohio, is expecting property value increases this year due to an upcoming reappraisal. In a news story recently published by WOSU public media, Bethany Sanders, Director of Policy with the auditor’s office, shared there is not a one-to-one relationship between taxes and property values. According to Sanders, there will not be a spike in overall taxes collected or a windfall to local governments or schools as a result of reappraisal.

Taxes typically go up less than percentage value changes because most levies, including school levies, are designed to collect a set amount of money. As a result of House Bill 920, levy rates are adjusted when reappraisal changes occur so the voted levy generates the same amount of money each year. In other words, if property values increase, voted levy rates go down, and the amount of revenue collected from the voted levy remains the same. The inverse is also true; if property values decrease, voted levy rates go up, and the amount of revenue collected from the voted levy remains the same. 

Sanders also explained to WOSU that any increases and decreases in the amount of taxes a homeowner pays have more to do with how their property value changes compared to the rest of the properties in their community. She shared that, while people’s taxes may go up with the reappraisal, due to the smaller inside millage that does increase proportionally to value, taxes won’t rise 40%.

The following are also resources to learn more about property taxes in Ohio and how values, including those that increase due to reappraisal, correlate with tax rates.

• Franklin County Auditor Know Your Home Value Website
• Franklin County Tax Estimator
• Franklin County Levy Estimator
• Understanding Real Estate Taxes in Ohio Fact Sheet by David Graham, Greene Co. Auditor
• Understanding Property Taxes in Ohio Slide Deck by David Graham, Greene Co. Auditor

Franklin County Auditor, Michael Stinziano, presented information about the reappraisal, property taxes, and the levy at the 9/11/2023 Board of Education meeting. Clips of his presentation are available here and the full presentation is available on the DCS YouTube Channel.

In 1976, the Ohio Legislature enacted House Bill 920. This bill effectively freezes all voted real estate millage at the dollar amount collected the first year the millage went into effect. As property values rise through reappraisal or triennial updates, the outside millage is reduced. In simple terms, the amount of money a school district collects from a levy does not increase as property values increase.

No, they do not. If property values increase, voted levy rates go down, so the amount of revenue collected by the district from voted levies always remains the same.

Our district is funded today on less effective millage than it was in 2015 before the passage of the last operating levy. The effective millage rate in 2015 was 48.07. Today, the effective millage rate is 43.07.

1 Mill = $1 for every $1,000 of appraised value

The proposed levy for Dublin City Schools is a 7.9 mill operating levy. A 7.9 mill levy increases taxes by $276.50 for each $100,000 of market value.

General fund revenue continues to be generated primarily from local tax dollars (82%), with a majority coming from real estate taxes. We also receive revenue from the 2018 permanent improvement levy and bond issue, both of which are funded by local property tax dollars.

To learn more, visit our Treasurer's Department.

Students remain our priority, with a majority (75.6%) of the district’s budget devoted to teaching and learning. Education is a people-driven enterprise. Salaries and benefits, primarily of teachers, paraprofessionals, custodians, bus drivers, and other staff—those who provide and support outstanding direct educational experiences for students—constitute more than 85% of our operating expenses.

To learn more, visit our Treasurer's Department.

Twice a year, our district Treasurer publishes a Five-Year Financial Forecast, which takes a snapshot of the district's current financial status and projects what will happen fiscally over the next five years. The May 2023 Financial Forecast shows that the district could begin deficit spending as early as 2026.

To learn more, visit our Treasurer's Department.

GENERAL FUND: Also known as the operating fund, the general fund includes discretionary dollars that support day-to-day operations. Revenue is primarily funded by locally levied property tax dollars (82%), a majority of which are residential (75%). Expenses include teaching and learning, human capital, utilities, materials and supplies, and facility maintenance. 

• Estimated expenditures for FY23 = $259,586,165
• Estimated revenues for FY23 = $253,286,567
• The most recent Operating Levy was passed in 2018
• While new construction generates new revenue, the revenue does not cover the operating expenses for newly enrolled pupils, which is $12,846 per pupil per year (as reported on the Ohio Department of Education School Report Card)
  
  

PERMANENT IMPROVEMENT: Permanent improvement dollars are used for improvements, repairs, and equipment that are designed to last five or more years. Revenue is funded by local property tax dollars as a result of the 2018 Permanent Improvement Levy. Expenses include major upgrades and repairs that prioritize safety while promoting learning and a well-rounded student experience.

• Annual revenue = $7,200,000 
• This summer, PI funds will be invested in more than 27 projects across 18 district sites, including:
  • Electrical and HVAC upgrades
  • New playgrounds
  • New roofs
  • Installation of security window film
  • Updated exterior wall panels
  • Replacement turf at Coffman HS
    
    

BONDS: Bond dollars, by law, can be used only for the capital projects outlined in the purpose of the bond summary. Bond issues are funded by local property tax dollars. Expenses include building construction, major renovations, and/or land acquisition to accommodate enrollment growth.

• Total amount of bonds issued
  since 2018 = $195,000,000
• The district sells bonds to investors, uses the money for the outlined projects, and then pays the investors back over a specific period of time
• Recent bonds fully funded the construction of Hopewell ES, and Abraham Depp ES and Eversole Run MS; a two-wing addition to Jerome HS; the building envelope project at Coffman HS; new multi-use hitting facilities at Coffman and Scioto, and a Kindness Cafe at Scioto HS.

Grant funds are temporary and they come with a specific list of permitted uses. Grants are generally not funds that can be used for ongoing operating expenses.

Elementary and Secondary School Emergency Relief Fund (ESSER)/American Rescue Plan (ARP) funds were provided for the specific purposes of helping schools meet the increased financial burden of operating during a pandemic and to bridge the learning gap caused by the pandemic’s impact on students and schools.

Our district received $1.11 million from the first wave of aid, $4.76 million from the second wave and $10.68 million from the third wave. Expenditure highlights include: Chromebooks and related technology for impactful student learning, additional counselors and support services for student wellbeing, and high-quality programs for improved academic instruction.

To view financial reports in detail, visit our Treasurer's Department.

We maintain 30 sites across 3 counties and 5 municipalities. Our total footprint includes 2,651,660 square feet, 696 acres, and 994 classrooms. Our oldest site is the 1919 Building, which currently operates as part of Sells Middle School, and our newest site is Eversole Run Middle School, which opened in 2021.

The 2018 bond issue funded multiple capital improvements for our district, including:

• Renovation of Emerald Campus
• Construction of Hopewell and Abraham Depp Elementary
• Construction of Eversole Run Middle School
• Centralization of DCS Preschool Operations
• Two-Wing Addition to Jerome High School
• Building Envelope Project at Coffman High School
• Modular Classrooms at Abraham Depp Elementary to accommodate rapid enrollment growth
• Athletic facility upgrades at Coffman and Scioto High School, including new baseball/softball hitting facilities
• Upgrades to the weight room, press box, and Kindness Cafe at Scioto High School

Check out our 2018 Bond Projects Timeline to learn more.

Furthermore, the median capacity of Abraham Depp Elementary is 690 students, making it one of the largest elementary buildings in our district. An equitable educational experience for all students is a district priority; as such, Abraham Depp Elementary was constructed with a similar footprint as our other elementary buildings. Other factors, such as limited “core” space—playgrounds, cafeteria, music room, library, gymnasiums—prohibit a larger elementary school, as these spaces can only accommodate a certain number of students at a time. 

Central Ohio has become a huge hub for residential and commercial/industrial construction. From Amazon to Intel, numerous companies are growing roots in Central Ohio. The local demand for construction resources has increased tremendously, especially for qualified laborers, steel, and HVAC materials. 

In 2018-2019, when building Abraham Depp and Hopewell Elementary, the cost per square foot to build a school was $286. Today, the cost per square foot to build a fifteenth elementary school is $515. 

Action steps for Elementary 15 began in February after our district received an Enrollment Projections Report from Cooperative Strategies. The report showed enrollment numbers meeting or exceeding building median capacities in the next ten years, especially at Abraham Depp ES, Eversole Run MS and Jerome HS.

In February, the Board of Education approved resolutions authorizing the district to work with Ford and Associates for design services. In April, the Board approved another resolution to proceed with contract negotiations with Elford Inc. for construction services. A schematic design and a budget for Elementary 15 were completed in June and then shared with the Board in July.

Click the image below to enlarge the graphic and learn more about the journey to Elementary #15.

At this time, our district needs to address the growth at Abraham Depp Elementary, as enrollment already exceeds building capacity. The purchase and renovation of Emerald Campus and the two-wing addition at Jerome High School, both funded by the 2018 bond issue, have helped absorb enrollment in grades 9-12 for the short-term future. Master Facility Planning, which is a focus area of our Journey 2030 district strategic plan, has Dublin City Schools exploring options for high school growth around the start of the 2025-2026 school year. This is approximately one year before current recommended projections show Jerome High School's enrollment exceeding median building capacity.

We don't yet know what our response to high school growth will be, but we have begun to engage in information-gathering community conversations with school administrators, city officials, and district engagement groups. These conversations have included, but are not limited to, a newly-constructed fourth high school building, additions to existing high schools, or duplicating the Emerald Campus model at an additional site. As we get closer to the 2025-2026 academic year, all community members will be invited to share their perspective on a solution to our projected overcrowding at the high school level.

Our district's current Average Daily Membership (ADM) enrollment is 16,475 students. This calculation accounts for students who enroll/withdraw mid-year.

In the fall of 2022, student enrollment on any given day ranged from 16,710 to 16,792.

In January 2023, Cooperative Strategies, a local planning firm, published an Enrollment Projections Report for Dublin City Schools. Highlights of the report include:

• Enrollment in the Dublin City Schools has increased by 1,711 K-12 students from the 2013-14 to the 2022-23 school year. Based on the cohort survival methodology, enrollment is projected to increase over the next ten years.
• Dublin City Schools is projected to grow by an average of 270 students annually through 2032.
• Dublin City Schools is projected to start the 2032-2033 school year with 19,173 students.
• Enrollment at Abraham Depp Elementary will be more than double the building's median capacity by 2027.
• Enrollment at Eversole Run Middle School will exceed median capacity by 2026. 
• Enrollment at Jerome High School will exceed median capacity by 2026.

When it comes to housing developments and overall community growth, Dublin City Schools has no zoning authority or ability to assess developers' impact fees for bringing more students and the associated costs to our district. We work with local municipalities when we are made aware of new housing projects, but ultimately, Dublin City Schools cannot control student enrollment growth. Our mission is to educate all the students who live within our boundaries, regardless of where in the district they live.

No. While projections for enrollment at Abraham Depp ES, Eversole Run MS, and Jerome HS show continued growth and future enrollment numbers that are over median capacity, the growth is not limited to the northwest quadrant. A development zone map shared by Dr. Marschhausen at the July 17 Board meeting showed several proposed developments in the southeast area of the district. 

Looking into the future, moving students from full buildings in the northwest to buildings with space in the southeast is a short-term solution that would potentially need to be reversed if proposed developments more forward.

Click the image below to enlarge the graphic and learn more.

Note: These proposed developments were sourced from the City of Dublin's Planning and Zoning webpages and are in varying stages of the proposal and approval process. All information and the graphics are subject to change. This graphic is not all encompassing and is pending information from the City of Columbus, Jerome Township, and other municipalities that are within the Dublin City School district boundaries.