The Champaign County Auditor is weighing in on the previously approved unvoted permanent improvement levy.
On Monday, September 22, the Graham Local Schools Board of Education approved the P.I. levy after holding a public hearing. The levy would reallocate 5 mills of inside millage, allowing the state to restore an equal amount of previously reduced outside millage, up to 21.1 mills. This move, used by nearly 25% of Ohio districts, directs funds toward long-term needs like building repairs, buses, and technology to help aid in financial structures.
Soon after the board’s approval, County Auditor Karen Bailey and her team released updated figures related to the financial impact of the levy. The auditor’s calculations differ from the original estimates provided by the school board, as shown in the graphic below:

A clarification from the auditor states that $482 is an increase to the school, while $64 is an increase to the other taxing entities.
These differences are not uncommon. School districts often base their initial estimates on internal financial models and projected needs, while county auditors apply certified formulas that reflect current property valuations, tax structures, and state-mandated guidelines. Both sets of figures can be accurate within their context, but they may not always align at first glance.
The auditor’s office is required by law to certify the impact of all property tax changes before they appear on the books. Their role is to ensure that levy actions comply with statutory limits, such as Ohio’s 20-mill floor, which affects how and when inside millage can be shifted.
The Champaign County Budget Commission has scheduled a public hearing on Tuesday, October 21, at 6 p.m. at the County Community Center located at 1512 South Highway 68 in Urbana. The commission will review the measure to ensure it meets all legal and fiscal standards. If approved, the change will proceed to the next steps in the process.
Residents with questions are encouraged to contact the district or the auditor’s office directly for more information.















