In a perfect world, everyone would be taxed independently based on their circumstances.
But this world is not perfect, and Ohio does not have a taxing system that allows individual taxation.

This was just one of the details shared by David Conley at Wednesday’s financial task force meeting held
at Crim Elementary.
“It doesn’t matter which tax structure you pick, someone gets punished. There’s no perfect,” he told the
group of 30. “You cannot pick a single taxing structure that does not burn someone more than someone
else.
“This is the burden on you,” he said.
It is up to the financial task force to determine the best way to fund future Bowling Green school
facilities.
Conley, with Rockmill Financial Consulting, led the group through three funding scenarios for a $41
million school project. Much of what he shared was a review of what was discussed at Saturday’s board of
education work session.
He calculated three funding structures — which he stressed were estimates only for experimental purposes.

Conley used the median home value of $161,300 and the median income of $66,215 when determining the
numbers.
Upon being asked, he also calculated where Bowling Green would fall on an affordability index, using the
median home value and median income value, compared to the 16 school districts in Wood and Lucas
counties.
The district currently sits at number six with $1,866, or 2.81 percent of income, being paid to the
school district.
Ottawa Hills, by comparison, is at number 16, with $7,373 or 4.62 percent of income going to schools.
Median home and income are twice than what they are in Bowling Green.
Perrysburg, at number 14, pays $3,577 or 3.30 percent of income.
Bowling Green will continue to have a low number as long as a new levy is not passed, Conley said. It’s
been nine years since a new levy was passed “but sooner or later you’re going to have to bounce back.”

The purpose of the affordability index is that when people begin to compare themselves, they ask how much
they are they paying in taxes compared to other districts.
Cost versus value is important. In Ottawa Hills, residents believe they are getting a lot of value for
their children, Conley said.
The community has to decide if school buildings create value, he said. The question is at what point are
people priced out of the market.
Ben Otley asked at what point is the trade off worth it? Move to Perrysburg – which is still growing —
where the tax base is higher but with better school buildings, or to Bowling Green where the tax base is
lower.
There is no proof that school conditions increase home values, Conley said. But there also is no proof of
a decrease either.
His funding options included:
• A property tax for 37 years. That becomes 3.2 mills, $181.50 annually or $15.12 monthly. This would
drop BG to number 10 on the affordability index.
• A property tax for 30 years. That becomes 3.6 mills, $203.25 annually or $16.64 monthly.
• A 0.50 traditional income tax for 30 years. That becomes $331.08 annually or $27.59 monthly. In
affordability, BG would drop to 14th in affordability.
This option would collect $3.44 million annually but the payment would be $2.74 million, allowing the
district to use the balance to pay down the principal, for operational needs or for other facility
needs.
• A split issue, $20,500 traditional income tax for 30 years and $20,500 property tax for 30 years. The
0.25 percent income tax would collect $165.54 annually or $13.79 monthly. The 1.8 mill property tax
would collect $101.63 annually or $8.47 monthly. The combined cost for this option is $267.17 annually
or $22.26 monthly. This would drop BG to 11th on the affordability index.
• An earned income tax for 30 years. That 1 percent tax would cost $662.15 annually or $55.18 monthly.

Bud Henschen suggested the combination tax – part income part property – to even out the burden.
“You can come out pretty even,” he said. “It might not be exactly but it will be a lot better than it has
been with just going property only.”
The goal, Conley said, is to make sure the cost is affordable to the community and that the type of tax
used is fair to the majority of the taxpayers.
The final dollar amounts won’t be known until the architects with Fanning and Howey put together the
final numbers after an option is chosen at the facilities task force meeting Feb. 26.
Those ideas will come back to this group to consider funding options, Conley said.
Former school board member Ellen Dalton said, as a retired person, she would pay zero with an earned
income tax. But “that is not right.”
Tracy Horvest’s take-away from the meeting was seeing the affordability for each option.
“After tonight, I think looking at income might be the better option but possibly the dual,” she said.

The next meeting will be March 12 at 7 p.m. at Crim Elementary.
story text created on Thursday 2/14/2019 at 10:58:14 am by Marie Thomas-Baird
story text modified on Thursday 2/14/2019 at 6:38:48 pm by Marie Thomas-Baird