Minford Local School District

08/18/2026

08/08/2026

Congratulations, Lisa Elliott, for driving in the bus derby and coming in as runner up!! Thanks to Lisa and everyone who helped get the bus ready. It looked great!

08/05/2026

Thank you, Miss Minford, the Brisker family, and Scioto Ribber!

07/10/2026

Finance Friday Update – House Bill 479: A Technical Fix with Important Financial Impacts

Good afternoon,
This week's Finance Friday update focuses on House Bill (HB) 479, which was signed into law in June. While this bill is considered a technical correction to last year's property tax legislation, it has important implications for Ohio school districts and other local governments.

What is HB 479?

Last year, House Bill 335 changed how counties calculate inside millage, which is a portion of local property taxes that helps fund schools, counties, townships, libraries, and other public services.

Unfortunately, the way HB 335 was written created an unintended problem. It required county budget commissions to reduce inside millage after the Ohio Tax Commissioner calculated school tax rates. In some districts, this could have pushed schools below Ohio's required 20-mill funding floor, reducing local revenue and creating uncertainty for future financial planning.

HB 479 corrects that issue by changing the order of the calculations. County budget commissions must now complete the inside millage adjustments before the Tax Commissioner sets school tax rates. This helps ensure school districts remain at or above the 20-mill floor while still following the property tax reforms adopted in HB 335.

Why does this matter?

While HB 479 does not reverse the property tax reforms enacted last year, it corrects an unintended calculation issue that could have reduced local revenue for public entities.

The bill:

Helps ensure school districts remain at or above Ohio's required 20-mill funding floor.
Provides more predictable and consistent property tax calculations.
Applies inside millage reductions consistently across an entire school district, even if the district spans more than one county.
Gives school districts greater confidence when preparing five-year forecasts and planning future levy renewals.
What does this mean for public services?

Inside millage is a shared local property tax that helps support many essential public services—not just schools. Depending on the community, these funds also help support:

Fire and EMS services
Sheriff's offices and law enforcement
Township operations
County government services
Public libraries
Parks and recreation
Senior services
Developmental disabilities programs
Children's services and other community agencies
HB 479 does not increase funding for these services. Instead, it helps ensure the calculations used under HB 335 are applied correctly so local governments and schools receive the revenue they are intended to receive under current law. This added consistency makes it easier for local governments and school districts to prepare budgets and plan for future community needs.

What could this mean for Minford?

At Minford, HB 479 is welcome news because it fixes an unintended consequence of prior legislation. However, it is important to remember that this bill does not restore funding changes made by previous property tax legislation, including HB 129, HB 186, and HB 335. Those laws continue to affect schools and other local governments.

As we've shared in previous Finance Friday updates, schools, fire departments, townships, libraries, and other local public services all rely on local property tax revenue to provide the services our communities expect. While HB 479 improves the way those taxes are calculated, discussions about broader property tax reform continue at the Statehouse and could still have significant impacts on local funding in the future.

Claudia Zaler
Treasurer
Minford Local School District

07/09/2026

Job Opening: Transportation Supervisor

07/06/2026

Finance Friday
7/3/2026
Property Tax Update: CAUV Values, Agricultural Property, and What It Means for Minford Local

Below is a summary of a recent On the Money report discussing Current Agricultural Use Values (CAUV) and how they affect Ohio property taxes. While Minford Local receives a relatively small portion of its operating revenue from agricultural property, CAUV is an important part of Ohio's property tax system and can influence local tax collections over time.

What is CAUV?

Current Agricultural Use Value (CAUV) is a special method Ohio uses to value farmland for property taxes. Instead of taxing farmland based on what it could sell for on the open market, farmland is taxed based on its value for agricultural production. This helps keep property taxes more affordable for working farmers.

Key Takeaways

CAUV values have declined for the second year in a row.

The statewide average CAUV value decreased:
10.4% in Tax Year 2025
6.5% in Tax Year 2026
This follows several years of significant increases between 2021 and 2024.
CAUV values remain well below their historical peak.

CAUV values reached their highest level in 2014.
Although values increased again from 2021-2024, they are now trending downward and remain below the 2014 record.
Counties do not see CAUV changes immediately.

New CAUV values only take effect when a county completes its scheduled property reappraisal or triennial update. Because of this, changes are phased in over time rather than occurring statewide all at once.

What Does This Mean for School Funding?

The report notes that:

Since 2016, statewide CAUV taxable value has declined by about 3.5%.
Estimated school property taxes generated from CAUV property have declined by about 23% since 2016, due largely to lower effective tax rates.
For school districts, CAUV can affect the amount of local property tax revenue generated from agricultural land. However, the impact varies by district depending on:

The amount of farmland within district boundaries,
The district's tax structure, and
Where the county is in its reappraisal cycle.
What This Means for Minford Local

Minford Local includes a significant amount of agricultural property, so CAUV remains an important part of our local tax base. While the recent statewide decline in CAUV values may reduce the taxable value of some farmland over time, any local impact will depend on Scioto County's property valuation schedule and the mix of agricultural property within our district.

This update also serves as another reminder that Ohio's property tax system continues to change. Combined with recent legislation affecting property taxes (HB 129, HB 186, HB 335, and ongoing proposals such as HB 504), these changes reinforce the importance of closely monitoring local revenue and maintaining long-term financial planning.

Bottom Line

CAUV values decreased statewide for the second consecutive year.
Lower CAUV values may reduce taxable values on farmland over time.
The impact on Minford Local will depend on when these values are implemented locally and how they interact with other recent property tax changes.
We will continue to monitor these developments and evaluate any potential effect on district revenues as future tax settlements are received.
Claudia Zaler
Treasurer
Minford Local School District
491 Bond Rd.
PO Box 204
Minford, OH 45653
740-820-3896 ext. 3140