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.