Ballot Consents and Special Needs Designation

This page provides information and forms for those districts required to obtain consent with or without special needs approval for bond issues to be placed on a district’s election ballot.

The consents of the tax commissioner and superintendent of public instruction are required before the election on any school district bond issue if the district's net indebtedness, including the proposed bond issue, would be greater than 4 percent of the district's tax valuation. If the net indebtedness exceeds 9 percent, special needs designation also is required.

For questions regarding any of the information provided below, please email

Election Dates and Ballot Consent Deadlines

Governing Authority and Policies

Required Documents for Consent and Special Needs Determination

Additional Information for Special Needs Determination

The Department recommends emailing the Department of Taxation at Tax.analysis@Tax.State.OH.US to verify the accuracy of all calculations of Net Indebtedness and historical Tax Valuations prior to submission deadlines.

Last Modified: 5/26/2020 11:57:16 AM