Fire Levy Information

Fire Levy

Refugee-Canyon Joint Fire District is currently funded by taxes generated from Union Township and the Village of Hebron.  On July 6, 2021, Union Township passed Resolution 23-2021 to place a fire/EMS replacement levy on the November 2021 ballot.  The current levy that is to be replaced has already expired and will not be collected in calendar year 2022. Due to the expired levy, the fire district faces a potential deficit at the end of 2022. The November ballot is the last opportunity to replace the revenue from the expired levy.  The outcome of this levy may have a significant impact to the fire/EMS service provided to Union Township.  The infomation provided herein is intended to educate the community.

Frequently Asked Questions

Click on each question to view the answer.

Registered voters in both the Village of Hebron and Union Township may vote on the levy.

The Licking County Auditor has certified that the levy will generate $538,913.00 annually, assuming that the total current valuation remains the same throughout th levy.
Certificate of County Auditor

The amount that you will pay will vary based on your property value and also any applicable credits and reductions.
To find your estimated annual increase in taxes, please follow these steps:

  1. Search for your property using the Licking County Auditor’s OnTrac tool: https://www.lickingcountyohio.us/
  2. After you have found your property, look at the upper right-hand menu and click “Taxes”
  3. From the extended menu, select “Calculators”, and then “Levy”
  4. On the left side of the page, select the proposed Union Township Fire/EMS levy from the drop-down menu
  5. This will populate and show the proposed estimated annual increase in taxes for the property for the proposed levy

The proposed levy is for a term of five (5) years to be first levied in tax year 2021 and first collected in calendar year 2022.

The taxes generated from the levy will be used to provide Fire/EMS services to all of Union Township.  Specifically, the taxes are for purposes as stated in section 5705.19(I) of the Ohio Revised Code.

The current levy has already expired and will not be collected in 2022. Therefore if this replacement levy does not pass, the fire district will be forced to reduce expenses, potentially by service changes and cuts. This could likely mean reducing staff and the number of first responders.

Please let the Union Township Trustees know your thoughts:

Types of Levies

Generally, there are three types of levies used to generate revenue that is used to provide service to residents:

(Information is derived from Ohio Board of Elections)

A subdivision of the state may seek approval of a tax which is not already being collected and will be collected in addition to other existing taxes levied.

A subdivision of the state may propose to renew all or a portion of an existing tax. The tax would continue to be levied based on the same rate of real property valuation.

A subdivision of the state may propose to replace all or a portion of an existing tax. A replacement levy is a levy for the same purpose as an existing levy but with a different collection rate than the levy it replaces.

Proposed Tax Levy (Replacement)

Review your sample ballot.

How Do Real Property Levies Work?

At the simplest level, the proposed levy is a property tax assessed on owners of residential units, agriculture entities and places of business. The levy is expressed in terms of mills. One mill is equal to $1 in tax on every $1,000 of a property’s assessed value. In Ohio, the assessed value is 35 percent of the appraised value of the property.

The property tax rate is restricted in several ways by the state consitution. The Ohio Revised Code calls for even further restrictions. It allows only 10 mills of unvoted taxes to be levied against taxable value (this is commonly referred to as the 10-mill limitation). These 10 unvoted mills are shared by overlapping political jurisdictions (e.g. county, city, township, special district, etc.). Therefore when a subdivision of the State of Ohio (e.g. a township or fire district) determines that it is necessary to levy a tax in excess of the ten-mill limitation, it must be voted.

Another restriction on real property tax levies is tax reduction factors. Each year, the Department of Taxation calculates effective tax rates based on a system of tax reduction factors outlined in Ohio Revised Code section 319.301 and enacted by House Bill 920. The basic effect is to eliminate changes in revenue from certain voted levies that would otherwise occur when existing real property is reappraised or updated.  Reduction factors do not apply to business tangible or public utility personal property. The tax rate that results after the calculation of reduction factors is the effective tax rate.

For more information on general property taxes, please review this publication from the Ohio Department of Taxation.

Refugee-Canyon Joint Fire District would like to remind residents to register to vote within the county.

Have More Questions?

For additional information please contact: Fire Chief Clifford L. Mason, 740-928-4721, firechief@rcfiredistrict.org