Recent news reports have identified an issue involving property tax rates calculated and administered by Cuyahoga County following the 2024 property reappraisal. The issue affects nine school districts who have voter-approved emergency or fixed-sum levies, including Independence Local Schools. This resulted in property tax collections exceeding the amounts authorized under certain voter-approved emergency levies.
For Independence Local Schools, the reported excess collections total $510,766.
We recognize this information may raise questions among residents and taxpayers. We want to explain how the issue occurred, the County's role in administering property taxes, and how the corrections may affect our community and district.
How Did This Happen?
Under Ohio law, property values are reviewed every three years through either a reappraisal or an update to reflect changes in the real estate market. Cuyahoga County completed its most recent countywide reappraisal in 2024, resulting in increased property valuations throughout much of the county.
However, increased property values do not necessarily result in increased property tax revenue for school districts.
Ohio law establishes different requirements for calculating property tax rates depending on the type of levy. For emergency or fixed-sum levies, tax rates generally decrease as property values increase to maintain the specific annual revenue amount authorized by voters.
Cuyahoga County administers the property tax process, including applying tax rates and distributing revenue to school districts and other local governments. Following the 2024 reappraisal, the rates applied to emergency levies were not adjusted sufficiently to account for increased property valuations, resulting in collections exceeding the authorized amounts.
School districts do not calculate or establish these tax rates. Instead, they rely on the County's calculations and revenue information when preparing budgets, financial forecasts, and long-term financial plans.
How Will This Be Corrected?
Based on information currently available, Cuyahoga County is coordinating adjustments to future property tax rates to account for the excess collections. For Independence Local Schools, the $510,766 will be offset through reduced property tax collections over a two-year period per the County’s request.
While the Cuyahoga County’s correction addresses the overcollection from taxpayers, it also requires affected school districts to account for reductions in future revenue.
What Does This Mean for Independence Local Schools?
The district is reviewing the anticipated adjustments and their potential impact on future property tax collections, financial forecasts, and operations.
School districts depend on accurate county-administered information to make responsible financial decisions. Although Independence Local Schools did not establish or administer the rates that resulted in the excess collections, we recognize our responsibility to address the necessary adjustments through sound financial planning.
We fully support ensuring taxpayers are charged in accordance with Ohio law. We also acknowledge the error Cuyahoga County implemented is impactful to our taxpayers and we want to provide continued transparency.
As the County implements these adjustments, we will continue seeking clarification regarding the timing, methodology, and financial impact to minimize potential disruption to district operations.
Our Commitment to the Community
Independence Local Schools remains committed to transparency, fiscal responsibility, and the careful stewardship of taxpayer resources. We will continue working with Cuyahoga County and other appropriate agencies to ensure the corrections are properly implemented and accurately reflected in our financial planning.
Our priority remains ensuring Independence taxpayers are treated fairly while maintaining the financial stability necessary to support our students and educational programs.
As additional information becomes available, we will keep our community informed of any confirmed financial implications and the steps being taken to address them. If individuals have specific questions regarding their tax bills, please reach out to the Cuyahoga County Fiscal Office.
We appreciate the continued trust and support of our Independence community and remain committed to responsible financial management and the educational opportunities our students and families expect.
Superintendent Kelli Cogan . . .
"Our residents deserve accurate property tax calculations, and we fully support the adjustments necessary to ensure collections align with Ohio law and the amounts approved by voters. Cuyahoga County plays an important role in administering the property tax process, and school districts rely on the accuracy of that information. As the County works through the corrections, our focus is on understanding the financial implications, ensuring clear communication with our community, and continuing to provide the educational opportunities our students and families expect."
Treasurer Jennifer Knapp . . .
"Under Ohio law, emergency levies are designed to generate a specific annual dollar amount, which requires adjustments to tax rates as property valuations change. Following the 2024 reappraisal, those adjustments were not fully reflected in the rates administered by Cuyahoga County for several school districts, including Independence. School districts do not calculate or establish these tax rates; we rely on the information and revenue distributions provided through the County's property tax process. We are working to understand the timing and financial implications of the corrections so that we can accurately incorporate them into our forecasts and continue making responsible financial decisions."