Upper Arlington Council to Preview Issue 34 Police and Fire Pension Levy
The 1.13-mill measure on the Nov. 3 ballot would generate $2.2 million annually to cover state-mandated safety retirement contributions.
Upper Arlington City Council is scheduled to hear an informational presentation Monday, Oct. 5, on Issue 34, a five-year property tax measure appearing on the Nov. 3 ballot to support municipal safety forces pensions.
Finance Director Brent Lewis is scheduled to deliver the presentation at the Municipal Services Center during council's 6 p.m. meeting, according to the official meeting agenda published Oct. 1 agenda. The council's evening agenda also features safety services recognitions and the Fire Division's annual operational update presented by Fire Chief Chris Zimmer fire_update. Lewis previously outlined pension modeling to council on April 20 modeling, and council approved a resolution on May 4 submitting tax valuation estimates to the Franklin County Auditor to certify ballot figures resolution.
Proposed millage and projected revenue
Issue 34 asks Upper Arlington voters to approve a 1.13-mill property tax levy for a five-year period levy_structure. The ballot measure combines a renewal of the city's existing 0.89-mill levy with an increase of 0.24 mills millage_rates. The current 0.89-mill voted levy expires at the end of tax year 2026 levy_expiration.
If approved by voters, the 1.13-mill levy would take effect for tax year 2027, with collections payable beginning in 2028 effective_timeline. Upper Arlington estimates the levy will generate approximately $2.2 million annually, dedicated solely to funding retirement and disability costs for the city's police and fire personnel annual_revenue.
Homeowner tax bills and rollback savings
Under the proposed 1.13-mill rate, the gross property tax cost would be $26 per year for each $100,000 of appraised home value, an increase of $8.50 per year over current payments gross_impact. For a home valued at $500,000, the gross cost would total $130 annually, which is $42 more than property owners pay under the expiring levy five_hundred_thousand_home.
Because the 0.89-mill renewal portion qualifies under Ohio's state property tax rollback provision, eligible residential property owners would pay a reduced net amount rollback_qualification. Factoring in the rollback credit, qualifying homeowners are estimated to pay $23.71 annually per $100,000 of home value, or $118.55 per year for a $500,000 home net_cost.
Upper Arlington notes that municipal government receives approximately 8% of total property taxes paid by city residents, with that portion including the safety forces pension levy city_share. The remaining 92% of local property tax collections funds Upper Arlington Schools, the Upper Arlington Public Library, and various Franklin County levies other_tax_districts.
Statutory mandates and budget consequences
Municipal safety pension obligations in Ohio are set by state law rather than local discretion. By Ohio statute, the city must contribute the equivalent of 19.5% of gross wages for police personnel and 24% of gross wages for fire personnel to the Ohio Police & Fire Pension Fund state_mandates. Upper Arlington has financed those mandatory pension contributions through voted property taxes for 50 years, with voters passing 10 consecutive five-year ballot measures historical_ballots.
If voters reject Issue 34, Upper Arlington faces an estimated annual revenue loss of $2.2 million for general municipal operations revenue_loss. Because the city must satisfy its state-mandated pension funding regardless of the election outcome, officials announced that failure of the ballot issue would require shifting approximately $2.2 million annually out of the city's General Fund to cover the safety forces pension obligations budget_impact.
How we know this
The sources and records behind this story, with the facts they support.
Supporting evidence (2)
Finance Director Brent Lewis is scheduled to deliver the presentation at the Municipal Services Center during council's 6 p.m. meeting, according to the official meeting agenda published Oct. 1 agenda.
Read supporting passage
Issue 34 - Police & Fire Pension Levy Update
The council's evening agenda also features safety services recognitions and the Fire Division's annual operational update presented by Fire Chief Chris Zimmer fire_update.
Read supporting passage
Fire Division Annual Update, Presented by Chief Chris Zimmer
Supporting evidence (1)
Lewis previously outlined pension modeling to council on April 20 modeling, and council approved a resolution on May 4 submitting tax valuation estimates to the Franklin County Auditor to certify ballot figures resolution.
Read supporting passage
City finance staff recommended sending a replacement police and fire pension levy to voters that would set a fixed dollar amount to fund pension obligations and preserve reserves, Finance Director Lewis told council on April 20.
Supporting evidence (1)
Lewis previously outlined pension modeling to council on April 20 modeling, and council approved a resolution on May 4 submitting tax valuation estimates to the Franklin County Auditor to certify ballot figures resolution.
Read supporting passage
The City of Upper Arlington on May 4 approved a resolution asking the Franklin County Auditor to certify current tax valuations and revenue estimates so the city can place a police-and-fire pension renewal on the November ballot.
https://www.upperarlingtonoh.gov/700/Police-and-Fire-Pension-Levy
Supporting evidence (15)
Issue 34 asks Upper Arlington voters to approve a 1.13-mill property tax levy for a five-year period levy_structure.
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The City’s existing 0.89 mill levy expires at the end of tax year 2026. Voters are being asked to approve a renewal of 0.89 mills, plus an increase of .24 mills, for a total of 1.13 mills.
The ballot measure combines a renewal of the city's existing 0.89-mill levy with an increase of 0.24 mills millage_rates.
Read supporting passage
The City’s existing 0.89 mill levy expires at the end of tax year 2026. Voters are being asked to approve a renewal of 0.89 mills, plus an increase of .24 mills, for a total of 1.13 mills.
The current 0.89-mill voted levy expires at the end of tax year 2026 levy_expiration.
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The City’s existing 0.89 mill levy expires at the end of tax year 2026. Voters are being asked to approve a renewal of 0.89 mills, plus an increase of .24 mills, for a total of 1.13 mills.
If approved by voters, the 1.13-mill levy would take effect for tax year 2027, with collections payable beginning in 2028 effective_timeline.
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The levy is solely used to fund the state-mandated retirement and disability fund for the City’s fire and police personnel. It would be in place for five years effective for tax year 2027, which is payable beginning in 2028. This proposed 1.13-mill levy is expected to generate approximately $2.2 million annually.
Upper Arlington estimates the levy will generate approximately $2.2 million annually, dedicated solely to funding retirement and disability costs for the city's police and fire personnel annual_revenue.
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The levy is solely used to fund the state-mandated retirement and disability fund for the City’s fire and police personnel. It would be in place for five years effective for tax year 2027, which is payable beginning in 2028. This proposed 1.13-mill levy is expected to generate approximately $2.2 million annually.
Under the proposed 1.13-mill rate, the gross property tax cost would be $26 per year for each $100,000 of appraised home value, an increase of $8.50 per year over current payments gross_impact.
Read supporting passage
The levy would cost homeowners $26 per year for each $100,000 of home value, an increase of $8.50 over what they currently pay. The owner of a home valued at $500,000 would pay $130 per year, $42 more than they currently pay.
For a home valued at $500,000, the gross cost would total $130 annually, which is $42 more than property owners pay under the expiring levy five_hundred_thousand_home.
Read supporting passage
The levy would cost homeowners $26 per year for each $100,000 of home value, an increase of $8.50 over what they currently pay. The owner of a home valued at $500,000 would pay $130 per year, $42 more than they currently pay.
Because the 0.89-mill renewal portion qualifies under Ohio's state property tax rollback provision, eligible residential property owners would pay a reduced net amount rollback_qualification.
Read supporting passage
Because the renewal portion of the levy is subject to Ohio’s rollback provision, applicable homeowners would be estimated to pay:$23.71 for every $100,000 of home value$118.55 for a $500,000 home
Factoring in the rollback credit, qualifying homeowners are estimated to pay $23.71 annually per $100,000 of home value, or $118.55 per year for a $500,000 home net_cost.
Read supporting passage
Because the renewal portion of the levy is subject to Ohio’s rollback provision, applicable homeowners would be estimated to pay:$23.71 for every $100,000 of home value$118.55 for a $500,000 home
Upper Arlington notes that municipal government receives approximately 8% of total property taxes paid by city residents, with that portion including the safety forces pension levy city_share.
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Approximately 8% of the property taxes paid by Upper Arlington residents is received by the City, including the Police and Fire Pension levy. The majority of your property taxes support the Upper Arlington Schools, Library and various Franklin County levies.
The remaining 92% of local property tax collections funds Upper Arlington Schools, the Upper Arlington Public Library, and various Franklin County levies other_tax_districts.
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Approximately 8% of the property taxes paid by Upper Arlington residents is received by the City, including the Police and Fire Pension levy. The majority of your property taxes support the Upper Arlington Schools, Library and various Franklin County levies.
By Ohio statute, the city must contribute the equivalent of 19.5% of gross wages for police personnel and 24% of gross wages for fire personnel to the Ohio Police & Fire Pension Fund state_mandates.
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By Ohio Statute, the City is required to fund the equivalent of 19.5% (Police) and 24% (Fire) of gross wages to support the Police and Fire Pension Fund. This has been achieved through property tax for the past 50 years, with residents voting to approve 10, five-year ballot issues.
Upper Arlington has financed those mandatory pension contributions through voted property taxes for 50 years, with voters passing 10 consecutive five-year ballot measures historical_ballots.
Read supporting passage
By Ohio Statute, the City is required to fund the equivalent of 19.5% (Police) and 24% (Fire) of gross wages to support the Police and Fire Pension Fund. This has been achieved through property tax for the past 50 years, with residents voting to approve 10, five-year ballot issues.
If voters reject Issue 34, Upper Arlington faces an estimated annual revenue loss of $2.2 million for general municipal operations revenue_loss.
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Should Issue 34 fail, it would represent a revenue loss of approximately $2.2 million to support General Fund operations, since the City must fulfill its police and fire fund obligation.
Because the city must satisfy its state-mandated pension funding regardless of the election outcome, officials announced that failure of the ballot issue would require shifting approximately $2.2 million annually out of the city's General Fund to cover the safety forces pension obligations budget_impact.
Read supporting passage
Should Issue 34 fail, it would represent a revenue loss of approximately $2.2 million to support General Fund operations, since the City must fulfill its police and fire fund obligation.