WEST SALEM — A 10-year emergency levy approved by voters in 2016 generates nearly half-a-million annually for Northwestern Local Schools.
Those operating dollars are on the line in November as the district seeks renewal of the existing fixed-sum levy, which generates approximately $456,400 annually for staffing, programs and day-to-day operations, according to the district.
Voters in Ashland and Wayne counties denied the renewal of this levy back in the May primary. Between the two counties, 699 voted against the levy compared to 548 who cast their ballots in favor of the renewal.
Based on estimates from the county auditor, the levy will cost $63 per each $100,000 of property value.
As a renewal, the levy is not a new tax and will not result in increases in taxes for homeowners. According to the district, if passed, the levy will be in place for five years beginning in 2026, with collection starting in 2027.
Funds generated by this levy cannot be used for building and/or permanent improvement projects. According to the district, Northwestern has the third lowest effective property tax rate in Wayne County for school taxes.
What’s a fixed-sum levy?
According to Ohio Revised Code, a fixed-sum levy is “a tax levied on property at whatever rate is required to produce a specified amount of tax money.
“Each year, the tax commissioner shall determine by what amount, if any, the rate of a qualifying fixed sum levy must be changed for the levy to produce the levy’s specified amount of money for the current tax year.”
As a result of recent legislative changes, emergency and substitute levies are no longer allowed as a ballot question, according to the Ohio School Boards Association. However, emergency levies, at the time they expire, can be renewed as fixed-sum levies.
Fixed-sum levies can only be in place for five years, but are allowed to continually be renewed by voters.


Wayne County Joint Vocational School District seeks renewal
Wayne County Joint Vocational School District is seeking renewal of its 0.5-mill, five-year levy for the purpose of general improvements, including updated facilities, technology and essential equipment for career and workforce training.
Three Ashland County precincts (Jackson 2 and two Perry precincts) will see the issue on the ballot Nov. 3.
According to the county auditor, the levy generates $1,480,860 annually and costs homeowners $11 per each $100,000 of the auditor’s market value.
These levy funds cannot be used for salaries, benefits and/or day-to-day operating costs, according to the district. If passed, it would commence in 2027, first due in 2028.
Wayne County Schools Career Center opened as the Wayne County Joint Vocational School in 1969 to provide vocational training for county high school juniors and seniors, according to the district.
The name of the school was changed 15 years later to Wayne County Schools Career Center, which currently offers 25 career and technical programs and 18 academic courses.
The center serves all 10 public high schools in Wayne County, along with private school and homeschool students.
