Welcome to the Earned Income Tax Home Page
This page was created to keep our community informed of the upcoming 1.25% Earned Income Tax that will appear on the May 5 Election Ballot.
This page includes all text from the drop-down menu links so that families who may need to can translate the information into their preferred language.
FAIRFIELD CITY SCHOOL DISTRICT
Did You Know?
Key facts about our district, our finances, and our community
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? Did You Know… Fairfield City School District's operating expenditures per pupil total $14,121.02 — ranking FCSD 31st out of 32 districts across Hamilton and Butler Counties combined.
? Did You Know… Despite serving nearly 9,500 students, FCSD's administrative expenditures per pupil stand at $1,176.03, placing the district 26th out of 32 districts across Butler and Hamilton Counties combined.
? Did You Know… FCSD's total administration and central office support staff costs rank 30th out of 32 districts locally and 571st out of 608 districts statewide, positioning the district in the bottom 6% in Ohio for administrative and central support spending.
? Did You Know… In 1975, nearly 40% of the state’s budget supported public education. In 2026, that number is just 20% while public schools are expected to do more than ever to educate, support, and prepare Ohio’s children. The state continues to shift the financial burden of funding public schools onto local taxpayers.
? Did You Know… In Fiscal Year 2026, the state funds 31.9% of the base cost to educate each FCSD student. By FY2030, the end of our current five-year forecast, that share is projected to fall to 19.9%, strategically increasing the financial burden on local taxpayers.
? Did You Know… The last voter-approved operating levy for FCSD was passed in 2011 and was projected to sustain district operations for 2 to 3 years. Through careful fiscal management, the district has stretched those funds to last 15 years.
? Did You Know… Following community input gathered in December 2025, FCSD selected a 1.25% earned income tax rather than a property tax, a decision driven by the community's commitment to protecting vulnerable populations, including residents on retirement and disability income. The earned income tax will only tax those with earned income, NOT those whose income comes from pensions, retirement, social security, disability or other fixed income that is not considered “earned income” by the state of Ohio.
? Did You Know… For an individual with an annual earned income of $50,000, the proposed 1.25% earned income tax would represent a cost of $625 per year, $52.08 per month, or $1.67 per day.
? Did You Know… The current earned income tax levy on the ballot is designated exclusively to sustain existing district services and programs. It does not fund new construction, building renovations, or capital improvements of any kind.
? Did You Know… Fairfield City School District is the 16th largest school district in Ohio, serving nearly 9,500 students each day across its schools and programs.
? Did You Know… FCSD earned a 4-star “Exceeding Expectations” rating from the Ohio Department of Education in 2024. In 2025, the district received a 3.5-star rating — just 0.03 points below the threshold for a second consecutive 4-star designation.
? Did You Know… FCSD ranks in the top 15% of all Ohio school districts for operational efficiency, demonstrating a strong commitment to responsible stewardship of public resources.
? Did You Know… FCSD ranks 30th out of 32 districts in Butler and Hamilton Counties in revenue per pupil, reflecting the district's ongoing challenge of doing more with less.
? Did You Know… Since 2023, Fairfield City Schools has reduced 26 positions as part of our ongoing efforts to manage costs and operate responsibly.
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Fairfield City School District | Fairfield, Ohio | fairfieldcityschools.com
Welcome to the Earned Income Tax Home Page
This page was created to keep our community informed of the upcoming 1.25% Earned Income Tax that will appear on the May 5 Election Ballot.
This page includes all text from the drop-down menu links so that families who may need to can translate the information into their preferred language.
FREQUENTLY ASKED QUESTIONS:
What is being proposed?
The Fairfield City School District Board of Education has approved placing a 1.25% school district earned income tax on the May 5, 2026, ballot. If approved by voters, the tax would apply to earned income and would be used to support the district’s general operating expenses.
Why is the district proposing an earned income tax?
The district is facing long-term financial challenges due to reduced state funding and rising operating costs. An earned income tax provides an additional revenue source to address the existing budget gap.
What is considered “earned income” in the state of Ohio?
In Ohio, earned income is received from working, such as wages, salaries, overtime, bonuses, commissions, tips, and net income from self-employment or contract work. Income not earned through work, such as Social Security, most pensions, disability or unemployment benefits, interest, dividends, capital gains, and other investment or retirement income, is not considered earned income. Only individuals with wages or self-employment income would pay an earned income tax.
Does this earned income tax apply to residents living in both the City of Fairfield and Fairfield Township?
Yes. The Fairfield City School District includes residents who live in both the City of Fairfield and Fairfield Township. All residents who live within district boundaries and earned income would be subject to the tax, regardless of municipality.
When was the district’s last operating revenue increase from a ballot issue?FCSD last passed an operating levy in November of 2011. This operating levy was projected to sustain the district for 2 to 3 years.
How is an earned income tax different from a property tax?
A property tax is based on the value of a home or business property and is owed regardless of a person’s income. An earned income tax is based only on wages and other earned income from working, such as salaries and hourly pay. Individuals who do not earn income from work, such as retirees without wages, do not pay the earned income tax.
Who would pay the earned income tax?
The tax would apply to individuals who earn wages or other earned income and live in the Fairfield City School District.
Who would NOT pay the earned income tax?
Individuals whose income consists solely of non-earned income, such as Social Security benefits, most pensions, disability benefits, interest, dividends, other investment income, or retirement benefits would not pay the earned income tax. Only income earned from working, such as wages and salaries, is subject to the tax.
Would retirees pay this tax?
Most retirees would not pay the tax if their income is from Social Security, pensions, disability benefits, interest, dividends, other investment income, or retirement benefits that are not considered earned income.
Is this tax in addition to existing property taxes?
Yes. This proposal does not reduce or eliminate existing property taxes. It is intended to diversify the district’s revenue sources and reduce reliance on future property tax increases.
How much would this tax cost the average taxpayer?
For every $10,000 in earned income, a taxpayer would pay $125 annually. For example, someone earning $50,000 would pay approximately $625 per year. Someone earning $75,000 would pay $937.50 per year. Someone earning $100,000 would pay $1,250 per year. To find out how this will impact you, multiply your gross salary by 0.0125.
How will the revenue be used?
Revenue generated from the earned income tax would be used to maintain current student programming and academic services. It will also support daily operating costs such as maintaining current staffing, student services, transportation, and utilities.
Will this money be used to build new buildings or facilities?
No. Earned income tax revenue can only be used for general operating expenses, not for permanent improvements or new construction.
LIST OF PROPOSED TIER 1 REDUCTIONS
The proposed Tier 1 Reductions are listed below. They come after intense review and discussion by the FCSD Leadership Team, followed by four separate staff and community sessions for participants to learn and provide informed input in a group setting. From the outset, the District has been committed to being fully transparent with staff and community members as it has worked through this process, ensuring that those most impacted have had the opportunity to understand the financial realities facing the District and to have their voices heard. During those engagements, staff were asked to rate the impact of the potential reductions on students, families, and operations. Community members were asked to rate by priority to maintain programs and services.
- Eliminate one and one-half (1.5) District administrative positions, for an estimated cost savings of $170,000
- Eliminate three (3) administration building support staff positions, for an estimated cost savings of $183,000
- Restructure the Curriculum and Instruction Department to eliminate five (5) FTE Instructional Specialist positions, for an estimated cost savings of $577,000
- Reduce fifteen (15) FTE teaching positions through attrition, for an estimated cost savings of $1,665,000
- Reduce one (1) psychologist position through attrition, for an estimated cost savings of $100,000
- Eliminate forty-eight (48) grades K-5 unit leader supplemental positions, for an estimated cost savings of $73,000
- Eliminate thirty-three (33) grades 6-8 department head supplemental positions, for an estimated cost savings of $78,000
- Eliminate seventeen (17) grades 9-12 department head supplemental positions, for an estimated cost savings of $54,000
- Reduce building budgets Districtwide by ten (10) percent, for an estimated cost savings of $90,000
- Reduce ten (10) English learner tutor positions, for an estimated cost savings of $405,000
- Reduce the number of extended service days worked, for an estimated cost savings of $80,000
- Eliminate administrative tuition reimbursement, for an estimated cost savings of $20,000
- Modify the Chromebook technology replacement cycle for grades K-5, for an estimated cost savings of $217,000
- Eliminate district funding of college readiness assessments for students including AP and PSAT, for an estimated cost savings of $90,000
- Eliminate the practice of waiving extracurricular participation fees for economically disadvantaged students, for an estimated cost savings of $55,000
- Modify fee structure for extracurricular participation to include a $100 increase, for an estimated cost savings of $150,000
- Reduce elementary building hours to 6:00 p.m., Monday through Friday, and eliminate weekend use, resulting in the reduction of eight (8) custodial positions, for an estimated cost savings of $500,000
- Eliminate all school field trips, for an estimated cost savings of $60,000