The Lexington Board of Education met in special session in the Robert H. Whitney Performing Arts Center on Tuesday, October 7, 2025. Mr. Keith Stoner, President, called the meeting to order roll was called by the Treasurer.
Roll Call – Members present: Dr. Gottschling, Mr. Dave Roberts, Mr. Keith Stoner, and Ms. Lore’ Whitney ----4 Mr. Rob Schuster arrived at 6:51 pm
Mr. Stoner called the meeting to order and welcomed visitors to the meeting.
47-25 Tax Policy Work Session (David Conley): Mr. Stoner introduced David Conley from Rockmill Financial Consulting to continue our Tax Policy review and discussion. The Board and members of the community held the fourth tax policy work session with Mr. Conley to discuss and develop a Tax Policy for Lexington Schools. During this fourth session, Mr. Conley reviewed various information, including the following:
• Review of sessions one, two, and three;
• 2025 Current Tax Rates for Lexington Schools;
• Property tax base composition (84.23% res/ag and 15.77% business);
• Current options to replace the Emergency Levy expiring at the end of 2026 and to generate necessary additional operating funds;
o Replace with Current Expense property tax levy;
o Replace with an Income Tax levy (traditional or earned income); o Replace with a combined Current Expense property tax with an Income Tax levy.
• Pros and cons of each option;
• Breakdown of costs to replace existing expiring levy and to generate new operating funds;
• Reviewed the traditional and earned income tax definitions and explanations (earned income tax excludes taxes on various income sources, including retirement income);
• Income tax estimates for different levels of traditional and earned income tax levies;
• Facilitated a group discussion regarding the various options;
• Demographic changes for the District;
• Academic performance index showing Lexington schools;
• Listing of the length of time since districts last asked for new operating money, showing the last ask for new operating money for Lexington was 2011;
• State Legislature elimination of the District’s ability to renew Emergency Levy that generates $2.68 million annually and was due for renewal in May 2026;
• District expenditure and academic performance rankings:
o Second lowest administrative cost per pupil;
o Third lowest expenditure per pupil;
o Third lowest building operating cost per pupil;
o Second highest performance index score;
o Eleven of twenty-one in average administrator average salary; o Second lowest total revenue per pupil;
o Fourth lowest State revenue per pupil.
• Next meeting to be held in November will focus on solidifying the details of the District Tax Polic.
The Board thanked Mr. Conley again for his continued assistance to Lexington Schools through this process and noted communications would again be sent regarding the scheduling of the next special meeting for our continued Tax Policy discussion.
ADJOURNMENT
48-25 Motion by Mr. Schuster, seconded by Dr. Gottschling to adjourn. 8:16 p.m.
Roll Call – Yea: Mr. Schuster, Dr. Gottschling, Mr. Roberts, Mr. Stoner, Ms. Whitney ----5 Nay: None ----0
Motion adopted.
Certificate Section 5705.412, Ohio Revised Code
It is hereby certified that the Lexington Local School District Board of Education, Richland County, Ohio, has sufficient funds to meet the contract agreement, obligation, payment or expenditure for the above, and has in effect for the remainder of the fiscal year and succeeding fiscal year the authorization to levy taxes which, when combined with the estimated revenue from all other sources available to the district at the time of certification, are sufficient to provide operating revenues necessary to enable the district to operate an adequate educational program on all days set forth in its adopted school calendar for the current fiscal year and for a number of days in the succeeding fiscal year equal to the number of day’s instruction was or is scheduled for the current fiscal year.
Treasurer_______________________________
President_______________________________
Superintendent __________________________
