Key Facts - Operating Levy

The Orange City School District Board of Education has placed a 5.0 mill operating levy on the November 3, 2026 ballot. The proceeds of this levy will be used for general operating and current expenses. Collection of this levy would begin in 2027. The duration of the levy is for a continuing period of time.

Funds will be used for general operating expenses for the school district. These expenses include:

• Instructional services and supplies
• Educational technology
• Special education services
• Teacher and staff salaries and benefits
• Gifted Services
• Extracurricular activities
• Utilities
• Fuel and transportation expenses
• Repairs and maintenance
• Other operating expenses

The proposed levy would cost property owners $175.00 per year per $100,000 of property valuation (market value) as determined by the Cuyahoga County Fiscal Officer. This equates to $14.58 per month or $0.48 per day per $100,000 of property valuation. Property valuations can be found by searching the Cuyahoga County Fiscal Officer website.

The Orange City School District has the lowest school district residential property tax rate in Eastern Cuyahoga County for Tax Year 2025 / Collection Year 2026 of 34.37 effective mills (excludes the Orange Recreation levy collecting at 0.66 mills). If voters approve the proposed 5.0 mill levy, Orange’s tax rate will still be among the lowest property tax rates in Eastern Cuyahoga County for residential taxpayers.

This is the first proposed general operating levy in 15 years. The last general operating levy was approved by voters on November 8, 2011. Other recent levy history includes:

• May 6, 2025: A 0.95 mill five-year renewal levy was approved by voters for Orange Community Education and Recreation for general operating expenses. Since this was a renewal levy, there was no increase in taxes due to the renewal.
• November 7, 2023: A new 1.5 mill continuous permanent improvement levy was approved by voters to be used towards long term assets with an estimated useful life greater than five years. At the same time, a 2.2 mill 1998 bond issue that paid for debt service related to the construction of Moreland Hills Elementary School was expiring resulting in a net reduction in millage for taxpayers.

Board Resolution R-14-2005 passed January 10, 2005 states, “The Board hereby affirms and declares it to be a financial philosophy of the Board and in the interest of sound fiscal management, that tax levies shall be pursued, and the School District’s finances otherwise managed, to ensure a general fund cash balance equivalent to at least three months of operating expenses.” The District’s cash balance is currently declining and is forecasted to be near the District’s required minimum cash balance next fiscal year based on the February 2026 financial forecast.

Orange is rated AAA from S&P Global Ratings and Aaa from Moody’s Investors Service. Orange is the only Ohio K-12 school district to hold the top credit rating from both agencies and has held these ratings for over the past 20 consecutive years.

Salaries:

• In 2021, a new revised teacher salary schedule was negotiated to curb the long-term trajectory of the cost impact of teacher salaries. This resulted in an estimated savings of more than $1.5 million to date.
• Restructured the administration of the operations department (maintenance and custodial) reducing from 5 administrators down to 2 administrators.
• Eliminated the full-time EMIS/Registrar position through attrition due to a retirement and assigned those duties to other existing personnel.
• Reduced one full-time administrative assistant at Moreland Hills Elementary School.
• Reduced three full-time certified employees through phasing out instructional coaches.
• Restructured to the current integrated student services module to provide for continuous improvement and efficient administration of all instructional and special education related services and support.

Fringe Benefits:

• As a member of the 17-school district Suburban Health Consortium, the district is able to offer employees a highly competitive benefits package in a cost-efficient manner. The consortium is a shared health risk pool created pursuant to State statute for the purpose of administering health care benefits.

• The district, through the Suburban Health Consortium, changed its medical carrier on April 1, 2024 to help manage rising costs in the healthcare market.
• The district, through the Suburban Health Consortium, changed its prescription drug carrier on January 1, 2026 to help manage rising costs in the prescription drug market including mitigating costs related to GLP-1 medications and other high-cost specialty medications.
• During the spring of 2026, the district performed a request for proposals for dental coverage and vision coverage to ensure it is getting the best rates possible for the current coverages offered to its employees.

Contracted Services:

• The district participates in the Power4Schools Electricity Consortium which is designed to provide electric generation savings for Ohio school districts. Power4Schools is one of Ohio’s largest energy consortiums leveraging the collective purchasing power of 170 Ohio school districts.
• The district has been replacing its existing light fixtures with LED lighting to reduce its electricity usage over time.
• The district participates in the Ohio Schools Council Natural Gas Program, an energy consortium that benefits from the collective purchasing power of over 180 Ohio school districts. This program secures competitive pricing and reduce energy costs for schools across northern Ohio.      

Supplies:

• The district participates in the Ohio Schools Council fuel purchasing program that provides cost-saving opportunities through its pre-bid volume discount programs for gasoline and diesel fuel. These programs enable member districts to secure competitive fuel rates, helping manage tight budgets amid ongoing fuel price fluctuations.

Capital Outlay:

• Voters approved a new permanent improvement levy in May 2023 to be used for capital improvements. Since this revenue and related expenditures are accounted for in a separate fund, it keeps these costs out of the district’s general operating fund. The passage of this permanent improvement levy combined with the expiration of a 1998 bond issue resulted in the net reduction in taxes.
• The district participates in the Ohio Schools Council Bus Purchase Program which purchases more than 100 school buses per year for its member districts. This bulk purchasing allows for discounting pricing plus savings in administrative time and the cost of legal notices.

September 18: Military and Overseas Absentee Voting begins

October 5: Deadline to Register to Vote. Boards of elections and the Ohio Secretary of State's office are open until 9 p.m.

October 6: Absentee Voting by Mail begins

October 6: Early In-Person Voting begins

October 27: Absentee ballot applications must be received by the Cuyahoga County Board of Elections by 8:30 p.m.

November 3: General/Special Election Day: Polls are open from 6:30 a.m. to 7:30 p.m.

November 3: Absentee Ballots may be returned by mail or personally delivered to the Cuyahoga County Board of Elections. Absentee ballots must be received by 7:30 p.m.

November 7: UOCAVA (Military and Overseas) absentee ballots must be received (by mail) by the Cuyahoga County Board of Elections by this date to be counted.

Early In-Person Voting Hours:

• October 6 to 9: 8 a.m. to 5 p.m.
• October 12 to 16: 8 a.m. to 5 p.m.
• October 19 to 23: 8 a.m. to 5 p.m.
• October 24: 8 a.m. to 4 p.m.
• October 26: 7:30 a.m. to 7:30 p.m.
• October 27: 7:30 a.m. to 8:30 p.m.
• October 28 to 30: 7:30 a.m. to 7:30 p.m.
• October 31: 8 a.m. to 4 p.m.
• November 1: 1 p.m. to 5 p.m.

Operating Levy Fact Sheet PDF Version – November 3, 2026

updated May 29, 2026

A mill is a unit of value for expressing the rate of property taxes in Ohio. A mill is defined as one-tenth of a percent or one-tenth of a cent (0.1 cents) in cash terms. Millage is the factor applied to the assessed value of property to produce tax revenue.

The total assessed valuation of all parcels within the Orange City School District is $1,551,196,640 for Tax Year 2025 collected in 2026. Therefore, one mill would generate $1,551,197 annually.
 

The proposed levy would cost property owners $175.00 per year per $100,000 of property valuation (market value) as determined by the Cuyahoga County Fiscal Officer. This equates to $14.58 per month or $0.48 per day per $100,000 of property valuation. Property valuations can be found by searching the Cuyahoga County Fiscal Officer website.

A property tax levy for a continuing period of time does not have a set expiration date. It remains in effect until it is repealed or replaced, which provides a reliable, ongoing funding source for the school district.

In 1976, the Ohio General Assembly passed House Bill (HB) 920, which reduces the taxes charged by a voted levy to offset inflationary increases in the value of real property. This is called the property tax reduction factor or HB 920 factor. The reduction factor applies to both Class I (residential and agricultural) and Class II (commercial and industrial) real property. This means the amount of outside millage taxes collected on property will not exceed the amount collected at the property’s value in the first year the taxes were collected. Although property values may increase while the levy is in effect, the amount of taxes collected on those properties does not increase. The reduced rate at which taxes are collected is termed the “effective” millage.

Orange has the lowest school district residential tax rate in eastern Cuyahoga County at 34.37 mills (excludes the recreation levy collecting at 0.66 mills).

Below is a chart of peer school districts in eastern Cuyahoga County listing each operating levy in effect since tax year 2011. The columns to the right list the number of levies and total millage approved by voters since tax year 2011. The information below excludes bond issues and permanent improvement levies. It also does not include the recently approved 6.90 mill operating levy in Solon.

Orange is projected to receive approximately $3.5 million in state formula funding through the Fair School Funding Plan this fiscal year (2026). This amount represents less than 6% of Orange’s total general fund revenue. Orange is also projected to receive $5.3 million in state reimbursements for property tax credits. This amount represents less than 9% of Orange’s total general fund revenue and is made up of homestead and rollback reimbursements from the State of Ohio.

Orange received and spent just under $1 million in federal funds based on its Schedule of Expenditures of Federal Awards from its Annual Comprehensive Financial Report for fiscal year 2025. These funds are restricted for specific purposes and are not accounted for in Orange’s general fund.

School districts in Ohio currently have two primary options for raising revenue locally: property taxes and school district income taxes. If property taxes are ultimately eliminated, Orange would need to pursue a traditional school district income tax. Based on estimates received from the Ohio Department of Taxation in August 2025, a traditional school district income tax rate of approximately 2.75% would need to be levied in order to replace the current revenue Orange receives from property taxes.

Orange spent 67.8% of its funds on classroom instruction based on the 2024-2025 report card released by the Ohio Department of Education and Workforce. This is slightly higher than the state average of 67.2%.

Orange spent 81% of its general fund budget on salaries and benefits for fiscal year 2025. This percentage is common among school districts in Ohio.

Orange’s enrollment has remained relatively flat over the past ten years with the highest enrollment of 2,045 students in the 2019-2020 school year and the lowest enrollment of 1,996 in the 2021-2022 school year. Enrollment is currently at 2,009 students for the 2025-2026 school year.

Orange has consistently received the GFOA Certificate of Achievement and the ASBO Certificate of Excellence for the preparation of its Annual Comprehensive Financial Report that is prepared after each fiscal year.

The district is currently deficit spending as its expenditures are higher than its revenue resulting in declining cash reserves. This is common among school districts in Ohio as expenditures tend to rise faster than revenue.  Orange Board of Education Resolution R-14-2005 passed January 10, 2005 states, “The Board hereby affirms and declares it to be a financial philosophy of the Board and in the interest of sound fiscal management, that tax levies shall be pursued, and the School District’s finances otherwise managed, to ensure a general fund cash balance equivalent to at least three months of operating expenses.” Orange’s general fund cash balance is projected to be near this minimum cash balance next fiscal year. Cash reserves are projected to continually decline in future fiscal years.

The services listed below will continue to be provided if voters approve the proposed levy. Without this funding, the Board of Education will consider reductions to these services.

• Low classroom sizes averaging a 15:1 student to teacher ratio provided by highly qualified teachers of which 91% have master’s degrees.
• Providing Chromebooks to all students in kindergarten through twelfth grade
• 23 Advanced Placement courses and 16 honors courses offered at the high school level.
• 16 courses in 4 world languages offered at the high school level.
• Door to door transportation services provided to students in all grade levels.
• Offering of most OHSAA recognized sports including 27 varsity sports at the high school level and 22 sports at the middle school level with no pay to participate fees.
• 74 unique clubs and activities.

According to the District Profile Report (CUPP Report) published by the Ohio Department of Education and Workforce, Orange’s operating expenditure per pupil was $30,716 for fiscal year 2025. This figure is calculated using a complex formula by the Ohio Department of Education and Workforce using raw accounting data submitted by school districts in the State of Ohio. Orange Schools has the fifth highest operating expenditure per pupil in the State.

According to the District Profile Report, Orange also has the highest average teacher salary at $103,987. In addition, Orange offers its employees a competitive benefits package. Since 81% of Orange’s general fund budget consists of salaries and benefits, this correlates to a higher expenditure per pupil. Also, over 86% of the teachers employed at Orange have ten or more years of experience resulting in higher salaries than similar districts. This percentage is the seventh highest percentage in the State based on the District Profile Report. Orange also offers a comprehensive course catalogue while maintaining low student-teacher ratios in its schools.
 

Frequently Asked Questions PDF Version

updated May 29, 2026