BOWLING GREEN
2025 Operating Levy

FREQUENTLY ASKED QUESTIONS
We are adding to this list of FAQs regularly. Have a question that you don’t see an answer to? Email us at bgfamiliesforschools@gmail.com!
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Why is the levy needed?
Our school district is asking voters for new funds to support day-to-day operations – and the reason is simple: Our last levy for new operating funds (passed in 2010!) is no longer meeting the needs of our students and teachers.
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More than 80% of our operating budget goes toward teachers and support staff. It costs $105,716 per day to operate our district (365 days a year!). That includes 229 teachers, 153 support staff, and more than 371,000 miles of bussing each year! Costs have increased steadily by 2.42% every year for the past decade, but funding has only increased by 1.75%.
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BG City Schools recently had to make $2.6 million in cuts to balance the budget for the 2025-26 school year. Those cuts include 29 jobs, nearly all bussing for residents living in Bowling Green, and all athletics and other extracurriculars. Sports, marching band, arts, drama, music, camp, field trips... GONE.​
To reverse these cuts, our community needs to vote YES for our schools on May 6.
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What will happen if the levy fails?
Significant cuts across the district. ​​
​BG City Schools recently had to make $2.6 million in cuts to balance next year's budget. Those cuts include 29 jobs, nearly all bussing for residents living in Bowling Green, and all athletics and other extracurriculars. Sports, marching band, arts, drama, music, camp, field trips... GONE.​​
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A complete list of the cuts approved for next school year by the School Board are available on the District's website.
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How has the district seen costs increase?
Although the district regularly evaluates and pursues cost-cutting measures, rising costs, including services, benefits, and salaries, have exceeded district revenue.
During the past ten years, the district's revenues have increased at an average annual rate of 1.75%. However, costs of products and services necessary to conduct day-to-day school business have increased at an average annual rate of 2.42%.
And, over the same period, state funding has actually decreased. BGCS received approximately $327,000 less in state funding in fiscal year 2024 than the district received ten years ago.
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​​​What is the district doing to control costs?
The district regularly pursues cost-cutting measures. In the recent past, such measures have included:
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Participating in purchasing consortiums to reduce costs;
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Updating bus routes to reduce mileage, which resulted in fuel and vehicle maintenance savings;
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Streamlining administrative processes;
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Obtaining more than $1.9 million in grants during the 2024 fiscal year; and
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Securing a low interest rate on the bonds issued to build the new high school. The annual property tax rate for the new high school has dropped from 5.5 mills to 4.34 mills – that means the owner of a $200,000 home will pay $80 less a year than forecasted for the new high school project.
Sources:
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“BGCS 2024 Operating Levy Frequently Asked Questions,” BGCS website.
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What would the additional funds be used for?
The funding would cover the deficit in operating costs and allow the district to:
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Cover the increasing costs of day-to-day operations.
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Avoid teacher and support staff layoffs.
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Maintain course offerings and after-school activities for students.
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Keep class sizes small to maximize student potential.
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Continue to provide fair pay for our teachers.
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Provide students with up-to-date, rigorous curriculum materials, technology, and other resources.
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Maintain and care for buildings, facilities, grounds, and transportation fleet.
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What is on the ballot?
A five-year 0.75% increase in traditional income tax to support the day-to-day operations of the district.
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​How much will the income tax levy cost someone with a $50,000 income?
Passing the levy will cost an additional $31.25 per month for someone making $50,000 in yearly salary.
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Who would pay the income tax?
Under Ohio state law:
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Bowling Green City School District residents? YES
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Individuals working in the Bowling Green City School District but living outside the district? NO
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Businesses? NO
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Will this affect social security income?
No. Under Ohio law, sources of income like social security are not taxed by this type of levy. Ohioans 65+ are also eligible for a $50 senior citizen tax credit on their school district income tax return. If you are interested in learning more, you might find the Ohio Department of Taxation page "Senior Citizens and Ohio Income Taxes" helpful.​
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Will the income tax reach the following sources?
​Under Ohio state law:
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Social security? NO
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Welfare benefits? NO
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Child support? NO
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Disability and survivor benefits? NO
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Workers compensation? NO
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Railroad retirement benefits? NO
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Gift/Inheritance? NO
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How does our income tax rate compare to neighboring districts?​
Our school district income tax rate is currently one-half of one percent (0.5%) compared to:
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1% in Otsego, Gibsonburg, and Eastwood;
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1.25% in Elmwood and North Baltimore;
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1.5% in McComb and Lakota; and
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1.75% in Patrick Henry.
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This levy would bring our district in line with Elmwood and North Baltimore at 1.25%.​
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How do our school district taxes compare to neighboring districts?
​The following graph compares both BGCS property and income taxes to those of neighboring districts in Wood County for fiscal year 2024. The property tax approved by voters in 2023 to pay for the new high school IS included.
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*** This graph can be found on page 4 of the school district's "Levy FAQ" document available on the district's website with this text: "[This] is a graph comparing total school district taxes paid by a resident of each Wood County school district (If any portion of their district is within Wood County). The following assumptions are used in the comparison: $100,000 assessed property value and $50,000 adjusted gross income (AGI)."
*** We pay real estate taxes on the assessed value of real property, which is 35% of the property's appraised or fair market value.
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When did BGCS last pass a new operating levy?
Despite rising costs each year, the last time our district passed new operating funds was in 2010. For several years now, the district’s five-year forecasts (which are presented to the public each year) have outlined the need for new operating funds and the current levy request. Those five-year forecasts are available on the district’s website here: bgcs.k12.oh.us/district/treasurer.​
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What is an operating levy?
There are three “buckets” of school funding:
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Bonds used for new buildings;
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Permanent Improvement Levies used to improve existing property; and
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Operating Levies (like this one) that fund everything necessary for day-to-day operations, including pay for teachers, utilities, transportation, repairs, and classroom supplies.
Ohio law requires these buckets be kept separate and only used for the stated purpose. So, for example, the bond money approved by voters for the new high school can’t be used for daily operations.
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Why did the school board decide on a 0.75% income tax levy instead of 0.5%?
Our district can only raise additional operating funds by increasing the school district income tax in quarter percentages — so at 0.5%, 0.75%, or 1%.
All options were considered by the school board at meetings in June and July 2024. It was explained that a 0.5% income tax would do too little to buoy the budget. The board agreed to put a 0.75% income tax on the ballot because it would lift the district away from deficit spending while allowing the district to avoid layoffs of teachers and support staff, and maintain course offerings and after-school activities.
See “BG School Board agrees to put 0.75% income tax levy for operating funds on November ballot,” June 20, 2024, BG Independent News.
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how does this benefit me?
​Schools are economic engines for smaller communities like ours. Investing in our public schools is one of the best ways to support our local businesses, help attract good paying jobs, and provide opportunity for current and future generations of BGCS residents.
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