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  bond.finance@education.ohio.gov.

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Election Dates and Ballot Consent Deadlines

• 2021 Election Dates and Ballot Consent Deadlines

Governing Authority and Policies

• Ohio Revised Code Section 133.06 - Net Indebtedness of School District
• Ohio Department of Education Policies 
• Ohio Department of Taxation DTE Bulletin 8: Memorandum Regarding Requirements for State Consents to Board of Education Bond Issue Elections

Required Documents for Consent and Special Needs Determination

• Consent and Special Needs Determination Application Part I and Part II
• DTE Form 131 (Net Indebtedness Calculation) 
• DTE Form 130 (County Auditor Mileage Certificate)
• Current Certified DTE Form 13 Tax Valuations - Needed to complete the DTE Form 131 (above). Provided within report “SD1” under the section titled “Property Tax”.

Additional Information for Special Needs Determination

• Sample Excel Spreadsheet and Instructions for Calculation of Historical Growth and Ten-Year Projection
• Historical Certified DTE Form 13 Tax Valuation Data Required for Historical Analysis - see report “SD1” under the section titled “Property Tax”.
• ODT Bulletin 8 2005-2010 Reductions to Complete the Special Needs Historical Analysis - provided in the category “School District Taxable Property Values to Assist in Calculation of Net Indebtedness under Section 133.06 of the Revised Code” under the section titled “Miscellaneous”.

The Department recommends emailing the Department of Taxation at DTE@tax.state.oh.us to verify the accuracy of all calculations of Net Indebtedness and historical Tax Valuations prior to submission deadlines.
 

Last Modified: 5/26/2021 11:36:30 AM

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