Voters to vote on Clark-Shawnee school 1% earned income tax levy for third time

The Shawnee High School Volleyball Team recently visited Shawnee Elementary, where the Braves paired up with younger students to read books together, sharing their love of stories to inspire a passion for learning. CLARK-SHAWNEE LOCAL SCHOOLS / CONTRIBUTED

The Shawnee High School Volleyball Team recently visited Shawnee Elementary, where the Braves paired up with younger students to read books together, sharing their love of stories to inspire a passion for learning. CLARK-SHAWNEE LOCAL SCHOOLS / CONTRIBUTED

Voters will decide in May whether to approve an earned income tax levy for the Clark-Shawnee Local School District that has been turned down twice.

The five-year, 1% earned income tax levy on the May 5 ballot would pay for operations for the district. It would only apply to people earning wages and salaries or who are self-employed, and not those living on retirement, pensions or social security.

If the levy passes, it would raise around $3.1 million each year, according to the district. This could change as salaries change. For a resident with $50,000 in annual taxable income, the tax would cost $500 per year.

“With the negative impacts of property tax reform, flat funding from the State of Ohio, and the increase in costs, we are now at a point where we require additional funds to maintain our operations,” said Superintendent Brian Kuhn. “Public schools in Ohio have two primary funding sources: the State of Ohio, which continues to fall behind in school funding as compared to other states, and local tax revenue.”

Voters rejected the levy twice, by 73% in November 2025 and 68% in May 2025. But Kuhn said he’s “extremely hopeful” the levy will pass this time.

“Approval of the May 5 ballot issue would stabilize the district’s finances and eliminate deficit spending in the five-year forecast based on everything we know at this moment in time,” he said.

The district’s forecast shows they have been “trending toward a revenue shortfall” since 2022-23, and on an annual average basis, expenditures are projected to grow faster than revenue.

From 2026-30, total revenues are projected to increase an average of 0.88% ($199,796) and total expenses are projected to grow by 1.60% ($396,353) each year.

By 2030, the revenue is projected to be $24.2 million while the expenditures is projected to be $26.2 million.

“A 8.3% revenue increase is needed to balance the budget in fiscal year 2030 or a -$2,008,251 reduction in expenditures,” the budget states.

Kuhn explained since the earned income tax is new to the community, he doesn’t think everyone understands the proposed levy doesn’t apply to pensions, 401K, retirement, social security or disability, and only earned wages are taxed.

“The proposed 1% earned income tax levy is for five five years. This allows us to reevaluate the district’s financial needs before considering a renewal of the levy,” he said.

Second graders at Shawnee Elementary School decipher the colored tiles in their introduction to coding activity. Students used colored tiles to "program" their cars to follow the correct sequence. CLARK-SHAWNEE LOCAL SCHOOLS / CONTRIBUTED

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Past and future cuts

Since 2020, the district has made reductions in all areas including over 13 teaching positions, multiple support staff positions, one building principal, curriculum director, assistant technology support, high school guidance secretary, three cook positions and administrative support at the board office. They also merged some positions such as EMIS coordinator with food service director and payroll with public relations.

As a result of the failed levies, the school board approved a reduction plan for the 2026-27 school year to address the district’s ongoing deficit spending because of insufficient state funding and legislation impacting property taxes, according to Kuhn.

“This plan is our approach to self-stabilize the district’s finances if we are unsuccessful at the ballot. We are making reductions to offset the deficit spending forecasted in the subsequent fiscal year,” he said.

Regardless of the May levy outcome, the district will cut four teaching positions.

If the levy fails in May, the district will reduce 1.5 teaching and 1.5 support staff positions; eliminate high school and K-8 busing within a two-mile radius of the school; eliminate all field trips such as museums, zoos, historical sites and concerts (which doesn’t include student-paid tours such as the 8th grade Washington D.C. trip); and reduce the curriculum, technology and building budgets by 10%.

Kuhn said the administrative team will be having conversations with employees impacted by the reduction plan in the near future.

If the levy is placed on the November ballot and fails, the district will eliminate athletics starting with spring 2027 sports; eliminate extra-curricular activities starting March 1, 2027 including marching band and theater; and close facilities to outside organizations starting March 1, 2027.

Since the cuts six years ago, there had not been substantial reductions to extra-curricular activities, including athletics, during that time frame, Kuhn said. But athletics and extra-curricular activities are a general fund expense of nearly $750,000 each year.

“These programs and experiences are important to our students who excel on the field and shine on the stage. Our current financial position does not allow us to continue making reductions that impact classroom instruction without considering the financial implications of athletics and extra-curricular activities,” he said.

If the levy is placed on the May 2027 ballot and fails, the district will cut four more teaching positions. Kuhn said they’d review enrollment numbers that month to determine which positions would need to be reduced for the 2027-28 school year.

The district’s last operating levy for new money was passed in 2014. Kuhn said, “based on solid financial management and modifications to the school funding formula, we have been able to maintain operations on this local revenue for over a decade.”

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