Permanent Improvement Levy Information

November 3, 2026 Permanent Improvement Levy — Information for Residents

Details about the 1-mill, five-year Permanent Improvement levy on the November 3 ballot.

At a Glance

1 mill — Permanent Improvement levy
5 years — expires after five years unless voters approve a renewal
$440,000 generated per year — approximately $2.2 million over five years
$35 cost per year per $100,000 of property value (about $2.92 per month)
Long-term capital improvements — cannot be used for salaries or day-to-day operating costs

Why This Is on the Ballot

In 2000, voters approved a bond issue to build and renovate district schools; construction bonds were issued in 2001.
The district refinanced in 2007 and again in 2017 at a lower rate, reducing interest costs.
The 30-year bonds were retired in fiscal year 2024 — five years ahead of schedule.
The required 0.5-mill maintenance levy expired at the same time, and the school tax rate is now at its lowest level since the construction project began.
Those buildings are now more than 20 years old and need the kind of major-system maintenance any building of that age requires.

What a Permanent Improvement Levy Can and Cannot Fund

Can fund: buildings, buses, roofs, HVAC systems, security systems, technology infrastructure, and other major equipment with a useful life of five years or more.

Cannot fund: salaries, employee benefits, day-to-day operating expenses.

Identified Needs and Priorities

Like all buildings, school facilities require regular maintenance and periodic replacement of major systems to remain safe, functional, and reliable. Safety systems come first. The district cannot address every need in five years, so these projects will be completed in priority order:

First five priorities:

Water booster station and pump — fire suppression
Security camera replacement and software upgrades
Emergency alert lanyards for staff
Paging and PA system replacement
Districtwide asphalt repair and repaving

Additional identified needs: classroom painting, fire pumps, carpet replacement, classroom furniture, kitchen refrigeration, bus replacement, annual computer replacement, and English materials for grades 6–12.

The need to maintain district facilities will not go away. Without a dedicated Permanent Improvement fund, repair and replacement costs must be paid from the district’s general operating fund, where they compete with classroom instruction, educational programs, and student resources. Delaying major maintenance projects also increases costs over time.

What It Would Cost You

Approximately $35 per year for every $100,000 of property value, or approximately $2.92 a month

Approximate cost is based on appraised value, not sale price. To determine your property value, visit your county auditor's website to utilize property search tools as applicable.

Columbiana County Auditor Search Tool

Mahoning County Auditor Search Tool

Stark County Auditor Search Tool

How the District Has Managed Costs

Paid off 30-year construction bonds five years early
Reduced eight teaching positions over five years to stay revenue neutral; continuing to align staffing to enrollment through attrition
Used Ohio HB 264 and federal energy provisions for HVAC upgrades, completed at the ELC, Middle School, and High School in early 2025; Knox project scheduled for completion in early 2027
Knox School generated positive income in 2025–26 through leases with Small Wonders Daycare and the Columbiana County ESC, and a multi-year ESC contract was signed
Nearly $5 million in expanded programming — woods and STEM lab, industrial maintenance equipment, stadium turf and lighting, agricultural barn, broadcasting equipment, wellness center, Meiter building locker rooms — funded through grants at no cost to taxpayers

Frequently Asked Questions

What is the Permanent Improvement (PI) Levy?

The proposed PI Levy is:

A five-year, 1-mill levy generating approximately $440,000 annually, about $2.2 million over five years
Approximately $35 per year for every $100,000 of appraised market value, or approximately $2.92 a month
By Ohio law, dedicated exclusively to long-term capital improvements such as buildings, buses, roofs, HVAC systems, security systems, technology infrastructure, and other major equipment

The proposed PI Levy is NOT:

Used for salaries, benefits, or day-to-day operating expenses
A permanent tax increase

Why is West Branch Local School District asking for a PI Levy?

In 2000, the West Branch community made a significant investment in its future by approving a bond issue to build and renovate district schools. Today, more than 20 years after construction, these facilities require ongoing maintenance, repairs, and safety upgrades to preserve the community’s investment and continue serving future generations of students.

The West Branch Board of Education is proposing a five-year, 1-mill Permanent Improvement (PI) Levy to fund necessary repairs and improvements. Proactively addressing these needs helps extend the life of district facilities while reducing the likelihood of more costly repairs in the future.

What maintenance do the buildings need?

Like all buildings, school facilities require regular maintenance and periodic replacement of major systems to remain safe, functional, and reliable. Examples of capital improvement needs include:

Fire suppression upgrades, including a water booster station and pump
Emergency alert lanyards for staff
Security camera replacement and software upgrades
Paging system replacement
Districtwide asphalt repair and repaving
School bus replacement

How did we get here?

In 2000, West Branch voters approved a bond issue to build and renovate district schools. Those facilities are now more than 20 years old. Buildings of that age typically require ongoing maintenance, repairs, and replacement of major systems. The district paid off its 30-year construction bonds ahead of schedule in 2024.

The required 0.5-mill maintenance levy expired at the same time. As a result, the school tax rate for West Branch residents is at its lowest level since the construction project began. Without dedicated funds for capital improvements, the district would either have to delay repairs and maintenance, which would have serious long-term effects on our buildings, or pull dollars from the general operating fund, which is intended to support classroom instruction and educational programs.

How have the new buildings impacted West Branch academics?

Modern, well-maintained facilities support strong academic results. On the 2024-2025 Ohio School Report Card, West Branch Local Schools earned an overall rating of 4.5 stars out of 5, including 4 stars in Achievement, 4 stars in Progress, 5 stars in Gap Closing, and 4 stars in Graduation. Since the early 2000s, the district has also expanded what it can offer students. Maintaining the buildings protects the programs inside them and the positive student outcomes they support.

How has the district shown financial responsibility?

West Branch has a long record of managing taxpayer dollars carefully:

Paid off the construction bonds five years early. Through refinancing in 2007 and again in 2017 at a lower interest rate, the district reduced its interest costs and made the final bond payment in December 2023. The debt was officially retired in fiscal year 2024.
Let taxes expire when they were no longer needed. The district’s 1% school income tax was retired in 2003 rather than returned to the ballot. The 0.5-mill maintenance levy expired in 2024 alongside the bonds.
Reduced costs through attrition. The district has reduced eight teaching positions over the past five years through attrition, matching staffing to enrollment.
Cut long-term costs through energy improvements. Using Ohio House Bill 264 and federal energy incentives, the district upgraded heating and cooling at the Early Learning Center, Middle School, and High School, completed in early 2025, with Knox scheduled for completion in early 2027. These upgrades save the district hundreds of thousands of dollars annually.
Pursued grants instead of tax dollars. Nearly $5 million in facility and program improvements — including an expanded woods and STEM lab, industrial maintenance equipment, stadium turf and lighting, an agricultural barn, broadcasting equipment, a wellness center, and remodeled locker rooms — were funded entirely through grants at no cost to local taxpayers.
Asking for the lowest amount possible. The proposed levy is 1 mill for five years, the minimum the district identified as necessary to address its most urgent capital needs.

What is a mill?

Ohio uses a unit called a mill to express property tax rates. One mill is equal to $1.00 of tax for every $1,000 of assessed value. In Ohio, a home’s assessed value is legally set at 35% of its appraised market value. This means that 1 mill costs a homeowner $35 per year for every $100,000 of their home’s market value.

How much will the PI Levy cost?

The PI Levy is for 1 mill and will cost homeowners approximately $35 per year for every $100,000 of appraised market value, or approximately $2.92 a month.

What will the 1 mill PI Levy generate?

The 1-mill Permanent Improvement Levy will generate $440,000 per year for five years, totaling $2.2 million for long-term capital improvements.

How long will the PI Levy last?

Five years. The levy expires automatically at the end of its five-year term. It is not a permanent tax increase. At that point, the district will reassess its facility needs and communicate transparently with the community about whether a renewal is necessary. A renewal would require voter approval — the levy cannot continue without another vote.

Does the word “permanent” in “permanent improvement levy” mean the levy will be applied to my taxes permanently?

No. The permanent improvement levy that will be on the ballot this November will have a five-year term and will expire once that period has elapsed. A Permanent Improvement levy is used for improvement projects, maintenance and repairs of school property that are designed to last five years or more. If approved, the levy will fund necessary repairs and improvements. Proactively addressing these needs helps extend the life of district facilities while reducing the likelihood of more costly repairs in the future.

What happens if the PI Levy passes?

If voters approve the levy, the district will have a dedicated fund for capital improvements, separate from the general operating fund that pays for classroom instruction.

The district cannot complete every identified need in five years, so projects will be addressed in priority order. The first five priorities are:

Fire suppression — water booster station and pump
Security camera replacement and upgraded software
Emergency alert lanyards for staff
Paging and PA system replacement
Districtwide asphalt repair and repaving

Just as importantly, capital costs would no longer compete with classroom instruction, educational programs, and student resources for the same operating dollars.

What happens if the PI Levy fails?

The need to maintain district facilities does not go away if the levy fails. The buildings will still require fire suppression upgrades, security system replacement, and asphalt repair.

Without a dedicated Permanent Improvement fund, the district has two options: pay for these projects out of the general operating fund, where they compete directly with classroom instruction, educational programs, and student resources — or delay them. Deferred maintenance projects generally cost more to complete later than to complete on schedule, and delaying critical safety systems carries risks that go beyond cost.

The Board of Education would reassess the district’s needs and determine next steps, including whether to return the request to voters at a future election.

Click here to download the information & FAQ flyer.

Town Hall Meetings

West Branch Local Schools will host town hall meetings throughout September and October 2026 to provide community members with information about the Permanent Improvement (PI) levy that will appear on the November 3 ballot.

Superintendent Matt Manley will lead each meeting, providing an overview of the proposed 1-mill PI levy, answering questions and giving residents an opportunity to learn more about how the levy would support the district’s long-term facility and maintenance needs.

2026 Town Hall Meeting Schedule:

Wednesday, September 30 | 6 p.m.
West Branch Early Learning Center Cafeteria
14405 S. Pricetown Road, Salem, OH 44460

Saturday, October 3 | 8:30 a.m. *Donuts with the Superintendent
West Branch High School Media Center
14277 Main St., Beloit, OH 44609

Thursday, October 8 | 5 p.m.
West Branch High School Auditorium
14277 Main St., Beloit, OH 44609

Thursday, October 15 | 6 p.m.
West Branch Middle School Cafeteria
14409 Beloit-Snodes Road, Beloit, OH 44609

Wednesday, October 21 | 4 p.m.
West Branch Preschool Knox Library
2900 Knox School Road, Alliance, OH 44601
Ice cream will be provided for children.

Questions and Contact

Community members who have additional questions about the PI levy are encouraged to contact Superintendent Matthew Manley at matthew.manley@wbwarriors.org or 330-938-9324.