The Lexington Board of Education met in special session in the Robert H. Whitney Performing Arts Center on Monday, November 10, 2025. Mr. Keith Stoner, President, called the meeting to order roll was called by the Treasurer.

Roll Call – Members present: Mr. Dave Roberts, Mr. Keith Stoner, and Ms. Lore’ Whitney ----3 Absent: Dr. Gottschling ----1

Mr. Rob Schuster arrived at 6:45 pm

Mr. Stoner called the meeting to order and welcomed visitors to the meeting.

52-25 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 fifth tax policy work session with Mr. Conley to discuss and develop a Tax Policy for Lexington Schools. During this fifth session, Mr. Conley reviewed various information, including a review of the first four sessions for those who were new attendees to the sessions.

The session included the following discussions:

• State lawmakers eliminated the district’s Emergency levy renewal options;

• Other property tax options do not support the effort to become sustainable;

• Property tax options also do not address the district’s aging population and fixed incomes;

• An income tax appears to offer the most benefits to the community;

• Reviewed income tax versions along with pros and cons of each;

• Discussed income tax estimates for a traditional income tax and an earned income Tax, noting than an earned income tax would require a rate in the 2% range;

• Collaborative group discussion resulted in the determination that a continuing traditional income tax of 1.5% to appear on the May 2026 ballot would be most beneficial;

• Preliminary work began on the drafting of the Tax Policy document;

• Next meeting to be held Dember 1, 2025, and will focus on completion of the details of the District Tax Policy;

The Board thanked Mr. Conley again for his continued assistance to Lexington Schools through this process and noted communications would again be sent to communicate the scheduling of the next special meeting for our continued Tax Policy discussion on December 1, 2025.

ADJOURNMENT

53-25 Motion by Mr. Roberts, seconded by Mr. Schuster to adjourn. 8:11 p.m.

Roll Call – Yea: Mr. Schuster, Mr. Roberts, Mr. Stoner, Ms. Whitney ----4 Nay: None ----0 Absent: Dr. Gottschling ----1
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 __________________________