Riverdale income tax levy up for renewal

MT. BLANCHARD — Residents of Riverdale Local School District will decide on May 5 whether to renew an annual 1% income tax for three years to support current school district expenses. The district encompasses 143 square miles in Hancock, Hardin and Wyandot counties. Its current enrollment is nearly 900 students in grades K-12. It employs just over 100 people, including 65 certified teachers. Its annual budget is around $13 million. Superintendent Greg Rossman described it as a very rural, farming community where there's a strong sense that "we're a family". Both Rossman, a Crawford County native, and treasurer Addison Clark, who is from Wood County, said they were drawn to the rural district in part because it felt like home. Rossman, who is in his fourth year as superintendent, said the district had unsuccessfully attempted to pass an additional levy around the time he arrived, and made close to $900,000 in cuts around the end of his first year as superintendent. "That has given us, at least, some breathing room," he said, but there remain a lot of variables up in the air when it comes to public schools, particularly with the current discussion happening around property taxes. Clark stressed that the levy on the ballot is a renewal of an existing 1% traditional income tax. "This is not a new levy," he said. It is a renewal of an existing tax set to expire on Dec. 31, 2026. The levy originally dates to the 1990s and has been renewed every three years since then, Rossman said. "Our community's very supportive, very understanding of the need," he said. He added that many community residents are Riverdale alumni, and the school serves as a community hub. The levy term is three years, beginning on January 1, 2027. This is a traditional income tax. Subject to the tax are: wages, salaries and tips; interest and dividend revenues that are not derived from securities or obligations exempt from income taxes in Ohio; self-employment earnings, unemployment benefits, taxable scholarships, pensions, annuities, IRA distributions, capital gains and alimony payments. Exempt from the tax are: Social Security benefits, disability and survivor benefits, railroad retirement benefits, welfare benefits, child support payments, gifts, inheritance and workers' compensation payments. A traditional income tax differs from an earned income tax, which is what Findlay City Schools residents voted to approve in a levy last year. In an earned income tax, only wages, salaries, tips and self-employment earnings are subject to the tax. The revenues Riverdale Local Schools receives from this levy are used for current operating expenses. Operating expenses include employee compensation; building operations, such as utilities, preventative maintenance, cleaning supplies and materials; classroom supplies, materials and technology; school bus maintenance, parts and fuel; and student services, including physical therapy, speech language pathology, occupational therapy, TESOL and school psychology. Over the past three fiscal years, the revenues generated by this income tax accounted for an average of around 15% of all general fund revenues, Clark said. This is the general fund's third-largest source of revenue, behind state aid and general property tax revenue. Clark said the general fund can cover any lawful expenditure. In most school districts, employment, including salaries and benefits, makes up about 70% of expenditures, while at Riverdale it is around 65%, he said. He added that people may think of classroom teachers when they think of employment, but a school district also employs a range of other personnel including teachers' aides, custodians, bus drivers and coaches. Clark said the district intends simply to continue to provide the same services to students at no additional cost. Without the funds from this income tax, it would be difficult to operate the school, Clark said. Both Rossman and Clark encouraged community members with questions to contact the school and talk to one of them.