Chapter 37: Ohio

Although becoming a state in 1803, it was not until 1825 that the Ohio legislature established common schools financed with a one-half mill real property tax.¹ This tax increased to one mill in 1873, then 1.8 mills in 1920, and 2.65 mills shortly thereafter in 1921. In 1933, a constitutional change by voters limited the state’s ability to impose property taxes and placed it in the hands of local voters, but still limited district-voted authority to 15 mills. Because of this, some districts received less money than when the tax was state-imposed and distributed. By this time, taxes on cigarettes and gasoline also provided revenue for schools.