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SCHOOL DISTRICT INCOME TAX: Distributions Quarterly Report, Fiscal Year 2022

Table SD‐2‐Q1 shows the first quarterly distribution of school district income tax to school districts during fiscal year 2022. Payments are made by the Ohio Department of Taxation at the end of the month following the end of a calendar quarter. For the first quarterly payment in fiscal year 2022, a total of approximately $196.1 million was distributed to 215 school districts (this includes 7 districts that received distributions though the tax is no longer in effect).

Pickerington Local School District in Fairfield County received the largest amount ($7,277,541). The smallest distribution for districts with an existing tax went to Crestline Exempted Village School District in Crawford County ($65,952).

The authority for school districts to levy an income tax dates to 1979 when the Ohio General Assembly permitted such a tax solely to repay a state loan. Two years later, lawmakers repealed this law which had not been used, and enacted Chapter 5748, granting broader authority for school districts to levy an income tax, subject to voter approval. In 1983, after voters in six districts approved such taxes, the legislature blocked other districts from enacting new income taxes by repealing most of the chapter. The ability of a school district to enact an income tax was restored in 1989.

There are two types of tax bases for the SDIT, the traditional tax base and the earned income tax base, each district’s base depends on the enacting ballot language. See Ohio Revised Code 5748.01 for complete information. The Department of Taxation administers the school district income tax, including collections through employer withholding, individual quarterly estimated payments, and annual returns. Employers remit withholding either monthly or quarterly in accordance with ORC 5747.07.

Figures reported are rounded to the nearest dollar.

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