Groveport City Council to Review 2027 Appropriations and Income Tax Allocations
Proposed updates direct reserve funding before splitting net tax revenue among municipal operations, capital work and debt service.
Groveport City Council is scheduled to meet Monday, Oct. 26, 2026, at 6:30 p.m. in Council Chambers. The published council agenda lists first readings to review the city's 2027 annual appropriations and amendments to municipal income tax allocations.
Groveport Municipal Building Council Chambers, where city council meets on Monday, Oct. 26, 2026.
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The proposed tax code update clarifies and updates the internal distribution formula for municipal income tax receipts, according to municipal legislative filings. By amending only the code section governing fund allocations, the measure leaves municipal tax rates and employer withholding rules unchanged. The revised distribution formula is scheduled to take effect Jan. 1, 2027.
Revenue distribution formula
Under the amended tax framework, the city must distribute collections according to a defined sequence. The municipality will first direct $150,000 annually into the Rainy Day Fund, deposited in monthly increments of $12,500 so long as the reserve account balance does not exceed $3,000,000. Once the reserve fund balance drops below $3,000,000, funds will be allocated the following month.
After satisfying the reserve contribution, the remaining net revenue will be divided among three municipal accounts. The legislation directs 80 percent of net collections to the General Fund, where proceeds may cover municipal operating expenditures and any other proper public purpose. The city will allocate 10 percent to the Capital Projects Fund to satisfy current and future capital improvement needs. The remaining 10 percent of net income tax collections goes to the Debt Service Fund to satisfy current and future outstanding debt obligations. The distributions to the General Fund, Capital Projects Fund and Debt Service Fund also include costs necessary for administering and enforcing municipal income taxes.
Annual appropriations and payroll
The annual appropriation ordinance sets aside municipal funds for current expenses and other expenditures for the calendar year ending Dec. 31, 2027, according to Exhibit A. Legislative records identify Council Member Karen Fraser as the sponsor of the appropriation ordinance.
The appropriation ordinance authorizes the finance director to make payments from appropriations upon receiving verified vouchers approved by authorized officers or council action. City records identify Jason Carr as director of finance. Under the appropriation ordinance, no warrants may be drawn for salaries or wages except to persons employed under Ohio law and Groveport charter provisions.
The 2027 spending plan follows municipal personnel changes approved by council earlier in October 2026. Previously, Pique Media reported on municipal staffing adjustments on Oct. 13, 2026, when council restructured administrative roles and raised compensation for select municipal workers. Under those compensation changes, pay grades for Seasonal Grounds Maintenance Workers and Accounting and Water Billing Clerks advance from grade 1 to 2 and grade 4 to 5. Those wage adjustments are scheduled to take effect Jan. 1, 2027.
Because Monday's proceedings mark first readings, both fiscal measures are scheduled for further council deliberation in upcoming meetings before final adoption ahead of the new calendar year.
How we know this
The sources and records behind this story, with the facts they support.
Supporting evidence (2)
The published council agenda lists first readings to review the city's 2027 annual appropriations and amendments to municipal income tax allocations.
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· 1st Readings Ord. 2026-042 · AN ORDINANCE ADOPTING THE ANNUAL APPROPRIATION ORDINANCE OF THE CITY OF GROVEPORT, OHIO, FOR THE CALENDAR YEAR 2027 Ord. 2026-043 · AN ORDINANCE AMENDING ORDINANCE NO. 2023-043 (ADOPTED 11/27/2023) , PART ONE - ADMINISTRATIVE CODE, TITLE NINE - TAXATION, OF THE CODIFIED ORDINANCES OF THE CITY OF GROVEPORT BY AMENDING CHAPTER 182, SECTION 182.013 - INCOME TAX
City records identify Jason Carr as director of finance.
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Director of Finance - Jason Carr
Supporting evidence (6)
The proposed tax code update clarifies and updates the internal distribution formula for municipal income tax receipts, according to municipal legislative filings.
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WHEREAS, in order to clarify and update the allocation of income tax collections, it is necessary to amend the above-referenced Chapter and Section of the Groveport Income Tax Code.
The municipality will first direct $150,000 annually into the Rainy Day Fund, deposited in monthly increments of $12,500 so long as the reserve account balance does not exceed $3,000,000.
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One Hundred Fifty Thousand Dollars ($150,000) of the funds collected (or $12,500 per month) under this chapter shall be applied to the Rainy Day Fund (218) so long as the balance in the Rainy Day Fund (218) does not exceed $3,000,000.
Once the reserve fund balance drops below $3,000,000, funds will be allocated the following month.
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Once the Rainy Day Fund balance is less than $3,000,000, funds shall be allocated to the Rainy Day Fund the following month.
The legislation directs 80 percent of net collections to the General Fund, where proceeds may cover municipal operating expenditures and any other proper public purpose.
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Eighty percent (80%) of total income tax collections, net of the allocation to the Rainy Day Fund, shall be recorded in the General Fund and may be used for operating expenditures and any other expenditure considered a proper public purpose.
The city will allocate 10 percent to the Capital Projects Fund to satisfy current and future capital improvement needs.
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Ten percent (10%) of total income tax collections, net of the allocation to the Rainy Day Fund, received annually shall be recorded in the Capital Projects Fund thereby satisfying the City’s current and future capital improvement needs.
The remaining 10 percent of net income tax collections goes to the Debt Service Fund to satisfy current and future outstanding debt obligations.
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Ten percent (10%) of total income tax collections, net of the allocation to the Rainy Day Fund, received annually shall be recorded in the Debt Service Fund thereby satisfying the City’s current and future outstanding debt obligations.
Supporting evidence (4)
The annual appropriation ordinance sets aside municipal funds for current expenses and other expenditures for the calendar year ending Dec. 31, 2027, according to Exhibit A. Legislative records identify Council Member Karen Fraser as the sponsor of the appropriation ordinance.
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That to provide for the current expenses and other expenditures of the City for the calendar year ending December 31, 2027, the following sums be and are hereby set aside and appropriated according to Exhibit A, which is attached hereto and made a part hereof.
The annual appropriation ordinance sets aside municipal funds for current expenses and other expenditures for the calendar year ending Dec. 31, 2027, according to Exhibit A. Legislative records identify Council Member Karen Fraser as the sponsor of the appropriation ordinance.
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Sponsor: Council Member Fraser
The appropriation ordinance authorizes the finance director to make payments from appropriations upon receiving verified vouchers approved by authorized officers or council action.
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the Finance Director of the City is hereby authorized to make payments from any of the foregoing appropriations upon receiving proper certifications and vouchers therefore, approved by the Board or Officers authorized by law to approve the same
Under the appropriation ordinance, no warrants may be drawn for salaries or wages except to persons employed under Ohio law and Groveport charter provisions.
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provided that no warrants shall be drawn or paid for salaries and/or wages except to persons employed by authority of and in accordance with the laws of the State of Ohio and/or the Charter and Ordinances of the City of Groveport.
Groveport City Council Restructures Municipal Staff and Raises Select Pay Grades
Supporting evidence (1)
Previously, Pique Media reported on municipal staffing adjustments on Oct. 13, 2026, when council restructured administrative roles and raised compensation for select municipal workers.
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Groveport City Council Restructures Municipal Staff and Raises Select Pay Grades
Supporting evidence (1)
Under those compensation changes, pay grades for Seasonal Grounds Maintenance Workers and Accounting and Water Billing Clerks advance from grade 1 to 2 and grade 4 to 5.
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That the paygrades of Seasonal Grounds Maintenance Worker shall be amended from grade 1 to 2 and Accounting/Water Billing Clerk from grade 4 to 5.