Mount Vernon City Schools Plan Facilities Master Plan, Put 1% Earned Income Tax Levy on November Ballot

(MOUNT VERNON, OHIO) – Mount Vernon City Schools plans to return its 1% earned income tax levy to the November 2026 ballot, weeks after voters rejected the same measure by 115 votes on May 5.

The school board has set a special meeting for June 24, 2026, at 10 a.m. to approve the resolution that would place the levy before voters again. If the board approves it, the measure would move to the fall election during tax year 2026, the year tied to returns filed in 2027.

District officials say the levy would raise about $6 million a year. Over 30 years, projected collections total about $115 million. The money is tied to the district’s Facilities Master Plan, which includes three new elementary schools and the renovation of Mount Vernon High School.

The district has framed the building plan around five priorities: school safety, operational efficiency, support for diverse learners, more modern classroom practices, and replacement of aging buildings and systems. Those points have become central to the district’s public case for asking voters to revisit the tax question in the same calendar year.

State money is also part of the timeline. The Ohio Facilities Construction Commission has offered $40 million in support if voters approve the levy in November 2026 or by May 2027. That deadline gives the district another election window after November, but it also puts pressure on the board’s next steps this summer.

The earlier result was narrow. Unofficial totals from the May 5 election showed 50.94% opposed and 49.06% in favor. In raw votes, that translated to a margin of 115. The small gap explains why district officials moved quickly to schedule another vote.

📅 Deadline Alert: The next formal decision point is the June 24, 2026 board meeting. Approval there would send the levy to the November ballot.

An earned income tax levy does not work like a general property tax. It applies to earned income, which usually includes wages, salaries, and self-employment income, rather than passive income such as interest or many investment gains. That distinction matters for workers in the district, including immigrants and visa holders whose income comes mainly from payroll wages.

Federal immigration status does not by itself remove a local tax obligation. A worker on H-1B, L-1, TN, or O-1 status who earns wages in the district can still face the same local earned income tax rules as other employees if the levy takes effect. Federal tax residency rules remain separate. The IRS explains those rules in [Publication 519](https://www.irs.gov/pub/irs-pdf/p519.pdf), the U.S. Tax Guide for Aliens.

Green card holders and other tax residents generally report worldwide income on their federal returns. Nonresident aliens often file under different federal rules, but local wage taxes can still apply to district earnings. IRS [Publication 17](https://www.irs.gov/forms-pubs/about-publication-17) covers individual federal filing basics, including the treatment of state and local income taxes for itemizing purposes. Federal guidance does not set Ohio school district tax rates, but it does affect how workers report wages and deductions on Form 1040.

⚠️ Warning: Workers should not assume a school district earned income tax is handled the same way as federal withholding. Local payroll withholding rules can change after voter approval.

Employees who live or work in the district should watch their pay statements if the levy passes. Employers often adjust local withholding after a rate change takes effect. The district has not published an effective withholding date for this proposal. That leaves payroll timing, and any first-year collection details, for later notice if voters approve the measure.

Taxpayers with cross-border issues should keep the local question separate from federal filing status. An F-1 or J-1 student may still rely on special federal residency rules under Publication 519, including the substantial presence exceptions, while a local earned income tax can still reach wages earned in the district. Treaty benefits on a federal return do not automatically erase local school district tax.

The next item to watch is the board’s June 24 vote. If the resolution passes, workers and employers in Mount Vernon will have until the November ballot to assess the levy’s possible effect on payroll withholding, 2027 planning, and itemized deduction records for federal returns.

> ⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax situations vary based on individual circumstances. Consult a qualified tax professional or CPA for guidance specific to your situation.