Tony Brown on Tax Levy Millage

“It’s not easy balancing a budget with shrinking revenues,” said Guernsey County Auditor Tony Brown to the Cambridge Lions Club. “The budget commission has to certify that we have the revenue to balance the budget.” “Revenues come from a combination of inside and outside millage,” Brown said. “In 1933 during the depression there was a huge need for revenue. Voters wouldn’t pass levies.” “The legislature passed a law allowing for county and township governments to levy taxes within a ten mill limitation without a vote. This is what is now called inside millage. We still have some townships that can that do not use all of their inside millage.” A mill is an amount of money equal to one dollar for every one thousand dollars of assessed valuation. Property is taxed at thirty five percent of its true value. By law properties must be reappraised every six years. “We are due for a reappraisal next year,” Brown said. “Different counties are on different schedules.” “By law the budget commission is made up of the auditor, the treasurer, and the prosecuting attorney,” Brown said. “The budget itself is made up by the county commissioners.” “The budget commission must certify that money in the budget has actually been used for its designated purpose,” Brown said. Millage beyond the ten mill limitation must be voted on by people in the county or township. Proposed levies must be for a single purpose. Proposed levies must be passed by resolution by a two-thirds majority of the taxing authority. Levies must be certified to the board of elections at least seventy-five days before an election. The taxing authority must show that there is a need for taxes outside the ten-mill limitation. Taxes may be proposed for payment of debt on bonds, public libraries, roads and bridges, police officers and police cars, fire departments, airports, cemetery maintenance, water and sewer services, senior citizens centers, and other services. State law specifies that some levies are for a fixed period of time while others can be continuing levies. “There are some people who want to consolidate some of our townships and counties,” Brown said. “Others want to keep control at the local level. People feel comfortable calling their township trustees. People do not feel as comfortable calling their representatives and senators.” “People feel that local officials know the needs of the local communities better that someone at the state level. They don’t want someone from Columbus telling us which county and township roads need to be maintained.” “If you don’t like the way the township or county officials are doing their jobs,” Brown said, “it is easier to vote them out than some senator or representative at the state level.” “We have township trustees who sometimes spend their own money or donate their time to fix equipment,” Brown said. “One trustee takes his own chainsaw out after storms to help with the cleanup. Another trustee helped fix a snowplow when the township ran out of maintenance money.”