The Lexington Board of Education met in special session in the Robert H. Whitney Performing Arts Center on Wednesday, June 10, 2026. Mr. Keith Stoner, President, called the meeting to order roll was called by the Treasurer.

Roll Call – Members present: Mr. Thomas Dover, Ms. Lore’ Whitney, and Mr. Keith Stoner ----3

Dr. Martin Gottschling arrived at 6:29 pm and Mr. Rob Schuster arrived at 6:41 pm

Mr. Stoner called the meeting to order, welcomed visitors to the meeting, introduced David Conley from Rockmill Financial, and opened discussion on the District’s Tax Policy, May levy results, and financial options moving forward.

26-26 Tax Policy/Levy/Finance Work Session: The Board, members of the community and David Conley from Rockmill Financial Consulting discussed the results of the May ballot issue, the continuing financial needs of the District, results of the ballot issues from around the State, and options as we look ahead to November.

Mr. Conley shared that various factors caused negative results across the State, including inflation, the ongoing war, and a general disconnect between the overall cost and product provided to the communities. Mr. Whitesel, Mr. Secrist, and the Board shared that the results from around the State and external factors need consideration but stressed the importance of strongly considering the feedback received here locally from our community throughout the levy process.

Mr. Whitesel, Mr. Secrist, and the Board discussed a number of items that were part of the May Ballot issue which were unpopular with our community. These items included:

• Traditional Income Tax- Community members expressed concerns that retirement and other unearned income would be taxed as part of a Traditional Income Tax vs. an Earned Income Tax that would not tax such income;

• Continuing Term- Community members expressed a desire to come back for a vote to renew rather than approving a tax that would simply continue without future renewal;

• 1.5% Rate- Community members expressed concern with an income tax rate of 1.5% vs. a rate of a lower percentage;

Mr. Whitesel, Mr. Secrist, and the Board expressed that this feedback was heard and taken very seriously as we consider next steps. It was also noted that there is a very quick turnaround as the required resolutions must be passed prior to the beginning of August. Community members in attendance, the Board, Mr. Secrist, and Mr. Whitesel then discussed the idea of an alternative plan that would include the renewal of the District’s current expiring property tax levy that would result in no new taxes and no new millage. This would then allow for a much more limited ask of our community of a 0.75% Earned Income Tax for a 10-year period. This alternative cuts the rate in half, does not tax retirement or other unearned income, and allows for community vote for renewal after a period of time. Members of the community in attendance were able to ask questions and discuss the levy options and differences. Community member and Lexington Village Council member, Keith Bacin, was in attendance and expressed appreciation that the Board and administration heard the feedback from the community, listened to the feedback, and are adjusting the approach in response to community feedback.

After discussion, The Board directed Mr. Whitesel to move forward with obtaining the necessary resolutions for the June 24th meeting. The Board thanked members of the community for their attendance and participation and thanked Mr. Conley for his assistance to Lexington Schools.

ADJOURNMENT

27-26 Motion by Ms. Whitney, seconded by Mr. Dover to adjourn. 7:45 p.m.

Roll Call – Yea: Ms. Whitney, Mr. Dover, Dr. Gottschling, Mr. Schuster, Mr. Stoner ----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 _________________________