There are three main types of property taxes that the voters of North Canton City Schools have approved:

1. Bond Issues: In 2020 and in 2023 the residents of North Canton City Schools approved bond issues which are being used to build new facilities. The 2020 bond issue was passed at 3.6 mills and the 2023 bond issues was passed at 1.6 mills. It is important to note that these tax collections can only be used to pay the bonds (similar to a mortgage) that were used for the new construction. In addition, these taxes are set for a specified period of time. The monies generated from bond issues cannot be used to pay staff or meet the operating expenses (such as utilities) of the school district.
    
2. Operating Levies: Operating levies provide needed funding to pay staff, purchase educational services and supplies, and maintain the day-to-day operations of our facilities (utilities etc.). Operating levies are the most common levies as they are continuing in nature and they cannot generate any more money than when they are passed (House Bill 920). For example, an operating levy passed in 1985 that generated $1M annually is still only generating approximately $1M annually even though home values are much higher today then in 1985. 
   
   Read more in FAQ “Why does North Canton City Schools have to ask the community for additional levies?”
    
3. Permanent Improvement Levies: The voters of North Canton City Schools have passed two Permanent Improvement (PI) levies in the past (2013 & 2023). The monies generated from these levies can only be used to purchase items with a useful life of 5 years or more. These monies are generally used for improvements of buildings and grounds, technology purchases, bus purchases and large curriculum purchases. The majority of the PI money passed in 2023 was to fulfill the required maintenance fund for the new schools. The monies generated from these levies cannot be used to pay staff or meet the operating expenses (such as utilities) of the school district.

It is important to remember that operating levies are the only local funds that can be used to maintain the operations of NCCS (General Fund). Through the support of our community, we have passed bond issues to build new facilities and PI levies to maintain the facilities and capital assets of NCCS. However, since 1976 in the State of Ohio, no levy can collect more money than the day it was passed due to House Bill 920 which was passed by the Ohio legislature. While this protects homeowners, the School District must return to the local voters each time more money is needed. So as the costs of wages, supplies and school operations increase, the revenues received from previous levies do not increase. While NCCS attempts to maximize each dollar, the reality is that over time our expenses will increase and require us to ask our community for more revenue.

The County Auditor sets the value of each property located within the district.  This is known as the Appraised Value (also known as market value). The Taxable Value is 35% of the Appraised Value.

Appraised Value X 35% Assessment Rate = Taxable Value

The Taxable Value of your home is the value that is used in property tax calculations.

A mill is defined as one-tenth of one percent. In property tax calculations, millage is the rate applied to the Taxable Value to determine the property taxes to collect.

1 Mill = $1 for every $1,000 of Taxable Value

If a house has an Appraised Value (set by the County Auditor) of $200,000, then the Taxable Value of that house is $70,000. The homeowner will pay $70 per year in property tax for every “mill” of property tax.