The bill introduced by Representative Fowler Arthur establishes a small district magnet community school pilot program in Ohio, targeting school districts with fewer than one thousand 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, promoting educational flexibility through multi-grade classrooms, personalized teacher assignments, and alternative instructional methods, particularly in early education. The Department of Education will oversee the program, providing state funding and guidelines for operation. Notably, participating school districts are exempt from certain tax resolution requirements under section 5705.03, as the board of education in these districts will not be required to adopt a resolution under this section.

Additionally, the bill addresses the taxation authority of county school financing districts and the procedures for property tax levies. It allows school district boards within these financing districts to propose reductions in property tax rates when submitting a tax levy for voter approval, with specific details required in the resolution. The bill outlines the certification process for this information to the tax commissioner and county auditor, as well as the requirements for ballot language that combines tax levy questions with proposed reductions. It ensures that if a county school financing district tax is approved, any proposed reductions in school district property taxes will also be approved, and it includes provisions for the resumption of full tax rates if the county tax is decreased or repealed. The bill also repeals existing sections of the Revised Code related to these provisions, streamlining the legal framework for school district taxation.

Statutes affected:
As Introduced: 5705.03, 5705.215, 5705.31