On behalf of the Warren County School District Board of Directors, I want to take a moment to address the important issue of the countywide tax reassessment.

First, I want to be clear: many members of today’s board had no role in the push for reassessment. However, as current board members, it is our responsibility to provide context and clarity for our community. The reassessment was not pursued lightly — it was a necessary step brought on by forces outside the control of both the county and the district due to a 36-year period since the last reassessment.

The reason the district urged the county to do a reassessment was due to business tax appeals. Over the past several years, Warren County’s common level ratio (CLR) fell to 7.2%. This ratio reflects the relationship between assessed property values and current market values. At such a low level, many businesses were able to successfully appeal their assessments, drastically reducing the taxable value of their properties.

Countywide, the market value remained stagnant at approximately $458 million to $455 million between 2018 and 2023. This lack of growth, combined with a low CLR, meant that every business appeal resulted in a disproportionate reduction in assessed value–and therefore, lost revenue for both the county and the school district.

Assessed values

2022-23 — $455,889,651.

2021-22 — $459,887,076.

2020-21 — $458,683,386.

2019-20 — $458,012,213

2018-19 — $458,574,192

The effect of appeals is best shown by examining just five of the largest businesses in Warren County:

Business one — $299,482, pre appeal; $ 170,185, post appeal.

Business two — $1,742,000; $794,500.

Business three — $2,635,515; $1,616,710

Business four — $3,230,442; $1,449,000

Business five — $211,263; $112,512.

Before appeals: Combined assessed value of $8.1 million

After appeals using the 7.2% CLR: Combined assessed value dropped to $4.1 million. This resulted in the loss of nearly $4 million in taxable value.

One business, for example, went from a pre-appeal assessed value of $3.23 million down to $1.44 million, cutting its tax bill by more than half. When just five businesses can collectively remove nearly half of their taxable value, the strain on local budgets becomes unsustainable.

The consequences were significant:

Reduced Tax Revenue – Business tax appeals forced repeated losses in revenue, directly impacting the district’s ability to fund education and the county’s ability to provide services.

Shifting Burden to Homeowners – As businesses paid less, the millage rate had to be raised at times to compensate, unfairly shifting the tax burden onto residential property owners.

Cuts to Services – Both the county and the district faced the possibility of cutting back on essential services, including classroom programs, staffing, and facilities.

Increased Legal Costs – Defending against repeated appeals required legal expenditures, draining even more taxpayer dollars.

It is also important to recognize that the Warren County School District Board has historically exercised restraint when it comes to raising taxes. Attached is a record of millage history going back more than a decade.

In eight of the past 14 years the board chose not to raise millage at all, despite having the legal authority under Act 1 to do so. The years include: 2012-13, 1 millage, 1.8, Act 1 index; 2013-14, 0, 1.7; 2014-15, 1, 1.9; 2015-16, 0, 1.9; 2016-17, 1.5, 2.4;2017-18, 0, 2.5; 2018-19, 1.87, 3.1; 2019-20, 0, 2.9; 2020-21, 0, 2.6; 2021-2022, 0, 3.2; 2022-2023, 0.5, 3.4; 2023-24, 0, 4.1; 2024-25, 2, 5.3; 2025-26, 0, 5.7. Totals are 7.87 millages and 42.5 Act 1 index.

In years when millage was increased, it was often by far less than the Act 1 index allowed.

At times, increases were necessary not because of spending growth, but because business appeals had stripped revenue from the district’s budget, leaving little choice but to adjust millage in order to maintain educational services.

This record makes clear: the Board is not using reassessment as a way to collect more from taxpayers, but rather as a tool to protect the stability of our schools when the tax base was eroded by outside pressures.

We did not seek reassessment as a measure to raise taxes. The goal of this board is to provide a stable budget with no tax increase to the community.

Reassessment, while difficult, was necessary to restore fairness and equity. It ensures that businesses and residents alike contribute their fair share based on actual property values.

This protects homeowners from carrying a disproportionate share of the tax burden, and it gives both the county and the district a stable foundation to plan responsibly for the future.

We recognize that reassessment can feel disruptive, and we are committed to transparency and accountability as we move forward. Our responsibility as a school board is to advocate for our students, respect the investment of our taxpayers, and ensure that Warren County schools remain strong, stable, and sustainable.

On behalf of the Board of Directors, I thank you for your continued trust and partnership as we navigate this process together.

Paul Mangione is President of the Board of Directors for the Warren County School District.