The bill introduced by Representative Fowler Arthur establishes a small district magnet community school pilot program in Ohio, specifically targeting school districts with fewer than 1,000 students. It amends sections 5705.03, 5705.215, and 5705.31 of the Revised Code and enacts new sections 3314.31, 5705.316, and 5748.11. The program is designed to operate for a minimum of three years and a maximum of five years, allowing for enhanced educational flexibility through multi-grade classrooms and personalized instruction. The Department of Education will oversee the application process, ensuring that participating districts adopt open enrollment policies and competency-based educational programs. Additionally, the bill provides state funding to these schools similar to that of community schools and exempts them from certain tax-related procedures under section 5705.03.

Furthermore, the bill introduces amendments regarding the taxation authority of county school financing districts, allowing boards of education to propose reductions in property tax rates when a new tax is levied by the county. These proposed reductions must be detailed in a resolution certified to the tax commissioner and county auditor. The bill also clarifies the process for ballot language related to tax issues, ensuring voters are informed about new taxes and proposed reductions. If the county school financing district tax is approved, any proposed reductions in school district taxes will be enacted. Additionally, it allows the county budget commission to adjust tax rates for districts participating in the pilot program, potentially reducing their current expense school district income tax to zero during participation. Existing sections of the Revised Code are repealed to accommodate these changes.

Statutes affected:
As Introduced: 5705.03, 5705.215, 5705.31