April 29, 2025

Dear NAPLS Families,

The state budget priorities set forth by the Governor and state legislators have sparked significant conversation both within our community and across the state regarding the potential impact on public school funding, as well as new or revised laws that could affect our ability to meet the needs of our students.

House Bill 96 (HB96), the budget bill, has moved through the House, and new language has been added, which is now under consideration by the Ohio Senate. Of greatest concern is the proposal to impose a cash carryover limitation on public schools. Specifically, this provision mandates that county budget commissions reduce local taxes and therefore funding for school districts that have a cash carryover exceeding 30% of their prior year expenditures.

For NAPLS, this proposed legislation could result in a reduction of approximately $20 million in our operating funds beginning with the 2025-26 school year.

What is a cash carryover?
A cash carryover is the money remaining in a school district’s account on June 30 each year. Cash carryovers are important to school districts because of the reliance on property tax levies in Ohio. 

NAPLS receives 86% of our funding from local property tax collections.  The amount of proceeds a school district receives each year as a result of property taxes does not increase with inflation due to HB920. While property tax income remains relatively unchanged throughout the life of a levy, a district's cost of doing business increases with inflation (transportation, food service, utilities, salaries, instructional materials, technology etc.). 

Cash carryovers allow a district to continue to operate as costs go up until a new levy is passed. NAPLS creates annual goals to monitor our spending and identify cost savings opportunities to benefit our taxpayers.  Typical operating levies in school districts like ours occur every 4-6 years, but through thoughtful planning, deliberate action and proactive management of the responsible use of our resources, NAPLS has not increased our operating tax revenue since 2012.

While the proposal to reduce property taxes may sound like a form of temporary relief, it will ultimately harm public schools, including ours. For NAPLS, it could result in:

• A permanent loss of approximately $20 million in operating funds in one year
• A likely need to seek operating levies from voters every two years
• Increased chances of severe cuts to our District’s operational budget, including teachers and staff, classroom materials, special programming, extracurriculars and more

How Can You Help?  Contact the Statehouse NOW

NAPLS has managed its finances with discipline and transparency. Our reserves are not a “surplus”—they are a safeguard. We created, implemented and are justifiably progress monitoring our financial plan for our daily operations.  House Bill 96, if enacted, would force our school district to return to the ballot every two years.

Our taxpayers voted for responsible, local governance of their schools—not for state officials to redirect those funds. We understand the need for tax relief—but not like this. A 30% cap may provide a short-term benefit to taxpayers, but will also create long-term instability for school districts and taxpayers alike.

Let’s work together to raise awareness and protect what makes public schools strong: local leadership, continued fiscal responsibility, and earned community trust.

A sample letter to send to our legislators is provided for your convenience.

Area House Representative - District 4
State Rep. Beryl Brown Piccolantonio
(614) 466-4847
Contact Form: https://ohiohouse.gov/members/beryl-piccolantonio/contact

Area Senator - District 3
State Senator Michelle Reynolds
(614) 466-8064
Contact Form: https://ohiosenate.gov/members/michele-reynolds/contact

Thank you for your continued support of our students, our faculty, staff and administration, our school district, and our community.  We are, “Stronger Together”!
 

Sincerely,

 

Debra Kalinosky
Board President

John McClelland 
Board Vice President 

Jennifer Fuller
Board Member

Paul Naumoff
Board Member

Mark Wilson
Board Member

Michael Sawyers
Superintendent

Rebecca Jenkins
Treasurer/CFO