Ohio Department of Taxation Real Property Tax

Conversion Levies

Among the education proposals enacted into law as part of Gov. Ted Strickland's 2010-11 budget plan was a law that gives school districts the option to seek voter approval for a conversion levy.

Conversion levies, part of a larger plan to address the problem of “phantom revenue,” have become a topic of interest among school treasurers and others who pay close attention to school finance in Ohio.

With that in mind, the Department of Taxation created this Web page as a resource for people who are interested in learning more about conversion levies.

• Governor Strickland's education plan and conversion levies ^(PowerPoint) — This PowerPoint presentation, prepared by the Department of Taxation, is designed to explain the concept of a conversion levy.
• Conversion levy worksheet ^(Excel) — Intended for school treasurers, this Excel spreadsheet provides examples of how to calculate a conversion levy.