The Pike-Delta-York Board of Education recently unanimously approved placing the renewal of our current Substitute Levy on the November 5, 2024, ballot. The ballot issue is a 5.31 mill operating levy which will generate just over $1.3 million for the district.

You can call our Board Office at (419) 822-3391 during normal business hours (Mon. - Fri. 8:00 AM - 4:00 PM).

Feel free to reach out to our superintendent or treasurer with any questions. We will do our best to respond as quickly as possible!

• Superintendent Jon Burke, jburke@pdys.org

• Treasurer Leland Hays, lhays@pdys.org

In 2018, PDY Schools combined two Emergency Levies into one Substitute Levy. The purpose of the Substitute Levy is to increase revenue for the school district when new real estate is developed, or when it comes off a tax abatement, while keeping costs down for taxpayers over time.

This is a 5.31 mill operating levy. By law, the operating levy funds can be used for any general purpose related to the operation of the district.

The main need to continue this levy is to provide financial stability in budgeting for the long-term future. This levy continues to cost homeowners less money over time as new real estate is added to the tax base. When the original Substitute Levy was passed in 2018, it was for 6.71 mills costing homeowners $17.10 per month for a home valued at $100,000. The original levy collected $1,229,937. Five years later, this levy is for 5.31 mills costing a homeowner $15.50 per month with a home value of $100,000. Now it collects $1,347,506. This levy allows for growth while keeping the tax burden at a minimum for homeowners.

The 5.31 mill renewal would cost an estimated $15.50 per month for a home valued at $100,000. The levy cost is based on the market value of a home, as assessed by the Fulton County Auditor.

Home Value: $100,000, Cost Per Month: $15.50

Home Value: $200,000, Cost Per Month: $31.00

Home Value: $300,000, Cost Per Month: $46.50

The 5.31 Substitute Levy is currently funding existing costs and educational programs. Instruction is the #1 factor to quality education. This operating money allows PDY to recruit and retain the highest quality teachers in the area, as well as purchase curriculum items and other educational materials and supplies to maintain the high level of education that PDY Schools are offering.

Between grants obtained through the Ohio Department of Education and Workforce and partnerships with local industry, PDY Schools are working to build a Discovery Lab in the Middle School to allow for career exploration and an Innovation Lab in the High School to give opportunities to students to study deeper into design, engineering, fabricating, and finishing. Uninterrupted funding will allow PDY Schools to continue to budget for the operating of these opportunities.

In addition, PDY Schools have some imminent capital projects on the near horizon. The boilers at the middle school and the roof at the high school will need to be replaced. The failure of this levy would require the need for a Permanent Improvement Levy that will cost taxpayers more than this levy is costing. With uninterrupted funding, the district can continue to budget and accrue interest to put towards these projects. This keeps the district out of the pocketbooks of our residents.

If the levy passes, PDY Schools will be able to continue providing a high quality educational experience that is in line with the district's commitment to excellence and to its students. PDY Schools has seen a lot of success in recent years, including the highest Academic rating in Fulton County on the ODE Report Cards and a 5-Star Middle School that was also recognized in Washington, D.C. in the summer of 2024 for being a "Schools to Watch" for their commitment to high-quality education with diverse supports and opportunities for students.

The continuation of this funding gives the district clear financial stability for the foreseeable future. This would allow the district to consider moving the Traditional 1% Income Tax to an Earned 1% Income Tax in the fall of 2025, which would protect those with capital gains, dividends, pensions, and retirement funds.

This continued funding allows the district to keep living within its means while budgeting for opportunities for our students. We continue to get creative with staffing to be able to offer a robust selection of course offerings with minimal or no cost increase.

PDY Schools would be back on the ballot for new money in the near future. Options for proposals could include an increase in the income tax, a combination levy with the income tax and an emergency levy, a permanent improvement levy, or an emergency levy. The permanent improvement or emergency levy would be in addition to the 1% traditional income tax. If funding isn't secured by the 2025-2026 school year, cuts will be made. The district has already been absorbing positions from retirements and resignations to eliminate staffing. Future new money requests would not have the tax credits and exemptions that the current Substitute Levy have in place due to changes in law.

What is a Substitute levy?

A substitute levy replaces an emergency levy. It simply "substitutes" the current 6.74 mill 5-year levy. The original 6.74 mill levy will actually be 5.31 mills with the renewal. As opposed to an emergency levy, a substitute levy allows the school district to receive additional revenue from new construction (residential and construction) within district boundaries. 

The district just received $2.5 million from the state in a grant. Is this levy still needed?

PDY Schools received a $2.5 million career technical education equipment grant to start new programs in technical career fields. This grant is a one-time capital investment for facility upgrades and expansions. The district will have to maintain, operate, and staff these programs.

How is the money this levy generates spent?

This levy is called an Operational Levy. The funds raised by an operational levy are used to provide learning opportunities to students and support the day-to-day functions of a district, including the purchase of textbooks and other curriculum materials, computers, equipment, supplies, utilities, insurance, buses, propane, gas, etc. 

How is this levy funded? 

If renewed, this levy is funded through a property tax already in place. This is not an increase. This is not a new tax. 

What is a mill? 

The unit of value for expressing the rate of property taxes in Ohio. In cash terms, a mill is defined as one-tenth of a percent or one-tenth of a cent. Millage is the factor applied to the assessed value of a property to produce tax revenue. For every $1,000 in property value, the property owner would pay $1.00. 

What are the advantages of the substitute levy?

When the original Substitute Levy was passed in 2018, it was for 6.71 mills costing a homeowner $17.10 per month for a home valued at $100,000. The original levy collected $1,229,937. Five years later, this levy is for 5.31 mills costing a homeowner $15.50 per month with a value of $100,000. Now it collects $1,347,506. This levy allows for growth while keeping the tax burden at a minimum for homeowners.

What happens if this levy doesn't pass?

Should this levy not pass, the district will be compelled to return to the ballot for new funding in the near future. Additionally, residents who qualify for the homestead exemption and the owner-occupied credit will lose these benefits if the levy expires. These credits currently save eligible residents up to 12.5% on their tax bill. The nature of this levy is to reduce your tax burden as local real estate grows. This will not be possible in a future levy request.

How have tax abatements affected the district?

Tax abatements are out of the control of the district. When a residential property is abated who has school-age children, the cost must be picked up by another means. This Substitute Levy is a mechanism to help offset that cost. As more real estate is added to the tax duplicate, the individual contributions decrease to collect the same amount of money. As more commercial and residential real estate is developed, the district is able to collect more revenue while the taxpayers are contributing less into this levy as their property values increase.

How is the industry west of town contributing to the school district?

The industry west of town is mostly covered by a "Community Reinvestment Area" (CRA) in which new growth can be abated up to 75% without the consent of the school district. Donation agreements have been made throughout the years to help offset property tax losses. In the past year, PDY and the industry partners west of town have been collaborating to help provide more opportunities to our students. Nature Fresh met with school representatives and the two are partnering to provide more opportunities to students. For example, Nature Fresh is donating fresh produce to the weekend food bags that go out to families in need and Nature Fresh will be contributing to new initiatives that include Farm to Table initiatives within the school, career exploration modules in the Middle School and High School, and providing tours at the elementary and high school levels. Worthington Steel has been a great partner with Delta High School in providing work experiences and tours for our students. Worthington Steel has been instrumental in helping Delta High School develop a pre-apprenticeship program to offer work experience for our students who plan to go into the workforce beyond high school. NorthStar BlueScope has been contributing to the school in a variety of ways as well. They have also invited our students in for tours, they have a group of employees who regularly comes out to read to our elementary students, and they host an environmental education day at the reservoir for our 8th graders. NorthStar BlueScope recently sponsored our gym floor which helped cover the costs of refinishing the floor. That allows the district to put those funds to use in other ways to support student learning. The district is currently working with NorthStar and Nature Fresh to provide exciting facility enhancements that we're hoping can be public soon. The plans in development provide opportunities for career exploration, update our high school lab to include modern metal fabrication, and engineering design. There are also plans to update our athletic facilities to provide practice and game facilities that our students and community are proud of, and that the community would have access to use.

What will this issue look like on the ballot? 

Shall a tax levy substituting for an existing levy be imposed by the Pike-Delta-York Local School District for the purpose of providing for the necessary requirements of the school district in the initial sum of $1,347,506, and a levy of taxes be made outside of the ten-mill limitation estimated by the county auditor to require 5.31 mills for each $1 of taxable value, which amounts to $186 for each $100,000 of the county auditor's appraised value for the initial year of the tax, for a period of 5 years, commencing in 2024, first due in calendar year 2025, with the sum of such tax to increase only if and as new land or real property improvements not previously taxed by the school district are added to its tax list?

When is the Substitute Levy on the ballot? 

The Substitution of the Substitute Levy will be on the Tuesday, November 5, 2024 ballot.

For more information on the district's finances, visit pdys.org/Treasurer.aspx to view the five year forecast and the annual and monthly financial reports. School funding can be difficult to understand. If you have questions, please call the board office at 419-822-3391.