» A resident earning $100,000 per year and owning a $100,000 market value home would pay approximately $1,026.25 per year » A homeowner with a $100,000 market value home and no earned income would pay approximately $26.25 per year  The income tax portion applies only to earned income; it does not apply to Social Security or retirement income.  On the district website is a calculator to estimate each individual’s cost.  https://www.independence.k12.oh.us/o/ils/page/calculator