What's on your ballot?

A mill is the unit Ohio uses to state a property tax rate. One mill equals $1 of tax for every $1,000 of a property's taxable value, so a levy of 2 mills costs about $2 a year for every $1,000 of value the county auditor assigns the property (before the reductions described in "effective vs. voted millage"). Ohio's Constitution lets local governments levy up to 10 mills, or 1% of a property's value, without a vote; anything above that requires voter approval.

Sources: Inside Millage (Members Brief) · Ohio Constitution, Article XII, Section 2 - Land and other taxable property; 1% property tax limitation

Ohio tracks two rates for most voted property tax levies. The "voted" rate is the number of mills the ballot asked for. The "effective" rate is what is actually billed after a tax reduction factor is applied, so that rising property values alone do not increase what an existing levy collects (R.C. 319.301). A renewal continues a levy at its current effective rate. A replacement levy resets the levy to its original voted rate against today's property values; because that removes the accumulated reduction factor, a replacement can collect more, and can cost an individual property owner more, than the levy it replaces, even when the two levies state the same number of mills. An additional levy is new on top of existing levies and is billed at its full voted rate from the start, with no prior reduction factor to remove.

Sources: H.B. 28 Fiscal Note & Local Impact Statement, 136th General Assembly · Inside Millage (Members Brief) · Renewal and Replacement of Property Tax Levies (memo to all county auditors)

A renewal levy continues an existing property tax levy, at the rate that levy is currently billed (its effective rate, after the tax reduction factor), for a new fixed term. It does not add a new tax, and because its rate does not reset to the levy's original voted rate, a renewal by itself does not raise what a given owner already pays toward that levy.

A yes vote: Continues the existing levy, at its current effective rate, for the new term stated on the ballot.

A no vote: Lets the existing levy end when its current term expires; the tax it funds stops being collected.

Sources: ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language · Renewal and Replacement of Property Tax Levies (memo to all county auditors)

An additional levy is a new property tax placed on top of whatever a jurisdiction already collects; it does not replace, renew or change any existing levy. Because it is new, it is billed at the full rate voters approve, not at a reduced effective rate.

A yes vote: Adds this new levy, at the rate and for the term stated on the ballot, on top of existing property taxes.

A no vote: The new levy is not added; existing property taxes on the property are unchanged.

Sources: ORC 5705.19 - Additional levy for general fund or for other specific permanent improvements · Renewal and Replacement of Property Tax Levies (memo to all county auditors)

This combines a renewal and an increase in a single ballot question: it continues an expiring levy and raises its rate for a new term, rather than asking two separate questions. Ohio Department of Taxation guidance to county auditors confirms an existing levy may be renewed at the same rate, or with an increase or a decrease.

A yes vote: Continues the existing levy and raises it to the new, higher rate stated on the ballot, for the new term.

A no vote: Lets the existing levy end at its current rate when its term expires; the increase does not take effect.

Sources: Renewal and Replacement of Property Tax Levies (memo to all county auditors) · ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language

This combines a renewal and a decrease in a single ballot question: it continues an expiring levy for a new term at a lower rate than before.

A yes vote: Continues the existing levy at the new, lower rate stated on the ballot, for the new term.

A no vote: Lets the existing levy end when its current term expires; the tax it funds stops being collected.

Sources: Renewal and Replacement of Property Tax Levies (memo to all county auditors) · ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language

A decrease levy lowers the rate of an existing levy on its own, without also renewing or replacing it. Unlike a renewal or replacement, it is not tied to the levy's expiration; a taxing authority can put a rate reduction on the ballot at any time.

A yes vote: Lowers the existing levy to the new, lower rate stated on the ballot.

A no vote: Leaves the existing levy at its current rate; the proposed decrease does not take effect.

Sources: ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language · Renewal and Replacement of Property Tax Levies (memo to all county auditors)

A replacement levy repeals an existing property tax levy and replaces it with a new one for the same purpose, billed at the rate voters approve against today's property values rather than at the old levy's reduced effective rate, so a replacement can collect more, and cost an individual owner more, than the levy it replaces even when the stated mills look similar. Ohio ended the authority to place new replacement property tax levies on the ballot for elections held on or after October 1, 2025 (House Bill 28, 136th General Assembly); replacement levies already approved before that date continue on their own terms. No county in this workbook's Tax Levy rows uses a plain "Replacement" question for the November 2026 ballot, which is consistent with that change; two Income Tax rows, governed by a different statute, still do.

A yes vote: Repeals the existing levy and replaces it with the new one described, at the new rate against current property values, for the term stated.

A no vote: The existing levy continues on its own terms; the proposed replacement does not take effect.

Sources: Renewal and Replacement of Property Tax Levies (memo to all county auditors) · H.B. 28 Fiscal Note & Local Impact Statement, 136th General Assembly

Renews an existing municipal or school district income tax at its current rate for a new term, in the same way a property tax renewal continues an existing levy without adding a new tax.

A yes vote: Continues the existing income tax, at its current rate, for the new term stated on the ballot.

A no vote: Lets the existing income tax end when its current term expires; the tax stops being collected.

Sources: ORC 718.01 - Definitions, Municipal Income Taxes · ORC 5748.02 - Petition for school district income tax; election

An additional income tax is a new tax placed on top of whatever income tax a municipality or school district already levies; it does not replace or renew an existing income tax.

A yes vote: Adds this new income tax, at the rate and for the term stated on the ballot, on top of any existing income tax.

A no vote: The new income tax is not added; any existing municipal or school district income tax is unchanged.

Sources: ORC 718.01 - Definitions, Municipal Income Taxes · ORC 5748.02 - Petition for school district income tax; election

Continues an existing income tax that was originally approved for a limited term, or that would otherwise expire, without changing its rate.

A yes vote: Continues the existing income tax at its current rate, for the term stated on the ballot.

A no vote: Lets the existing income tax end; the tax stops being collected.

Source: ORC 718.01 - Definitions, Municipal Income Taxes

Raises the rate of an existing income tax without changing its term or purpose.

A yes vote: Raises the existing income tax to the new, higher rate stated on the ballot.

A no vote: Leaves the existing income tax at its current rate; the proposed increase does not take effect.

Source: ORC 718.01 - Definitions, Municipal Income Taxes

Repeals an existing income tax and replaces it with a new one for the same purpose, at the rate stated on the ballot. Unlike the property tax replacement levy described under "Tax Levy (Replacement)," Ohio's 2025 repeal of replacement levies (House Bill 28) applies to property tax levies under R.C. 5705.192, not to municipal income tax, which is a separate statute (R.C. Chapter 718).

A yes vote: Repeals the existing income tax and replaces it with the new one described, at the rate stated, for the term stated.

A no vote: The existing income tax continues on its own terms; the proposed replacement does not take effect.

Sources: ORC 718.01 - Definitions, Municipal Income Taxes · H.B. 28 Fiscal Note & Local Impact Statement, 136th General Assembly

Combines a replacement and an increase in one ballot question: it repeals the existing income tax and replaces it with a new one at a higher rate.

A yes vote: Repeals the existing income tax and replaces it with the new, higher-rate tax described, for the term stated.

A no vote: The existing income tax continues on its own terms; the proposed replacement does not take effect.

Source: ORC 718.01 - Definitions, Municipal Income Taxes

A bond issue authorizes a jurisdiction to borrow a stated dollar amount, usually for construction or a large capital project, and to repay that debt with a property tax levied over the bond's term. It is a different mechanism than a cash operating levy: the ballot approves the borrowing and the repayment levy together, and the levy exists only to retire that specific debt.

A yes vote: Authorizes the jurisdiction to issue the bonds described, for the purpose stated, repaid by a property tax levy over the term stated.

A no vote: The bonds are not issued; the project they would have funded is not paid for through this levy.

Source: ORC 133.18 - Submission of question of issuance of general obligation bonds

A combination levy asks a single question that funds a project through more than one mechanism at once, most often a bond issue for construction paired with a property tax, an income tax, or both, to repay it or to cover ongoing costs. Each part is stated separately in the ballot language (a dollar amount for the bonds, a millage for the property tax portion, a percentage for the income tax portion), and this glossary and the per-row summaries report only the parts the county's filing actually used.

A yes vote: Authorizes the combination of borrowing and/or tax components described, for the purpose and term stated.

A no vote: None of the components take effect; the project is not funded through this question.

Sources: ORC 133.18 - Submission of question of issuance of general obligation bonds · ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language

A combination levy, described under "Combination (Additional)" above, where the property tax and/or income tax component being combined with a bond is a renewal at a reduced rate rather than a new addition.

A yes vote: Authorizes the combination described, with the tax component renewed at the lower rate stated, for the term stated.

A no vote: None of the components take effect at the proposed terms; any expiring component ends on its own schedule.

Sources: ORC 133.18 - Submission of question of issuance of general obligation bonds · ORC 5705.25/1-1-2026 - Submission of tax levy to electors; ballot language

A county permissive sales and use tax, added on top of the state and any existing county rate, on retail sales made in the county.

A yes vote: Adds this sales and use tax, at the rate stated, on top of the existing sales tax rate in the county.

A no vote: The additional sales and use tax is not added; the existing county sales tax rate is unchanged.

Source: ORC 5739.021 - Additional sales tax levied by county

Continues an existing county permissive sales and use tax that would otherwise expire, without changing its rate.

A yes vote: Continues the existing county sales and use tax at its current rate, for the term stated.

A no vote: Lets the existing county sales and use tax end; the tax stops being collected.

Source: ORC 5739.021 - Additional sales tax levied by county

A local option election under Ohio's liquor control law lets voters in a single precinct or at a single permit location decide whether a specific kind of alcohol sale is allowed there. This workbook's local option rows are almost all one of two kinds: "Sunday sales," which asks whether sale of beer, wine, mixed beverages or spirituous liquor may happen on Sundays at a stated location, and "particular location," which asks whether a specific permit holder may sell at all. A single precinct's local option on the same question cannot be put to another vote for at least four years after it is decided.

A yes vote: Allows the specific sale described (for example, Sunday sales, or sales at the named location) at that location, for as long as the option stays in effect.

A no vote: The sale described stays prohibited at that location, unchanged from before the election.

Sources: ORC 4301.35 - Local option election as to sale of intoxicating liquor · ORC 4301.351 - Election and form of ballot on Sunday sales · ORC 4301.352 - Election and form of ballot on particular permit premises

Ohio cities and villages that have adopted a home-rule charter may amend it either by a two-thirds vote of the city or village council, or by a petition signed by at least ten percent of the municipality's electors; either path puts the specific amendment before the voters. An amendment becomes part of the charter if a majority approves it. What a "yes" changes depends entirely on the section or article being amended, which is why the questions in this workbook, most of which name only a charter section number, need the certified ballot language before a plain-English summary can be written.

Source: Ohio Constitution, Article XVIII, Section 9 - Amendment of charter

The Secretary of State's workbook uses "Miscellaneous" for local questions that are not a tax levy, bond, or liquor option: zoning referendums, electric or natural gas governmental aggregation programs, charter amendments (see that entry), and a small number of one-off questions such as a recall or a specific ordinance's approval. The workbook's Purpose column for these rows is usually a short category label or a section citation, not enough on its own to say what a "yes" vote changes.

Source: November 3, 2026 General Election - Local Questions and Issues