Updated School Districts Effective January 1, 2023

Rev. 12/22

School District # School District

Rate Counties (Primary First)

2607*

Wauseon EVSD 1.75% Fulton

School District # School District

Rate Counties (Primary First)

1404 Wilmington CSD 1.00% Clinton, Greene

School District # School District Rate Counties (Primary First)

3202 Arlington LSD 1.75% Hancock

5204* Cloverleaf LSD 1.00% Medina

School District # School District Rate Counties (Primary First)

0203 Bluffton EVSD 0.50% Allen, Hancock

0604* St Marys CSD 1.00% Auglaize

1105 West Liberty-Salem LSD

1.75% Champaign, Logan

2001 Ayersville LSD 1.00% Defiance

2602 Evergreen LSD 1.50% Fulton, Lucas

4507 Newark CSD 1.00% Licking

5901* Cardington-Lincoln LSD 0.75% Morrow, Marion

6909 Pandora-Gilboa LSD 1.75% Putnam, Allen

7203* Gibsonburg EVSD 1.00% Sandusky, Wood

8501* Chippewa LSD 1.00% Wayne

*Districts with an alternative earned income only tax.

Note: When you create W-2s for your employees, you should identify the school district by its four-digit code. By doing so, you will help your employees avoid any delay

in the processing of their income tax returns.

Updated School Districts

Effective January 1, 2023

New School District (1)

Rate Changes (2)

Renewed (10)

Expired School District (1)

SD# School District Name (and Counties) Rate Percent SD# School District Name (and Counties) Rate Percent

0501

Alexander LSD (Athens, Meigs, Vinton) .0100

1204

Northwestern LSD (Clark, Champaign) .0100 1%

2301

Amanda-Clearcreek LSD (Fairfield) .0200 2%

8706

Northwood LSD (Wood) .0025 ¼%

0502

Athens CSD (Athens) .0100 1%

7711

Norton CSD (Summit) .0050

½%

2801

Berkshire LSD (Geauga) .0100

8504

Norwayne LSD (Wayne, Medina) .0075 ¾%

2302

Berne Union LSD (Fairfield, Hocking) .0200 2%

5103

Pleasant LSD (Marion) .0100

5501

Bethel LSD (Miami)

.0075 ¾%

5104

Ridgedale LSD (Marion, Crawford, Wyandot) .0100 1%

7502

Botkins LSD (Shelby, Auglaize) .0125 1¼%

5105

River Valley LSD (Marion, Morrow) .0100 1%

5901

Cardington-Lincoln LSD (Morrow, Marion) .0075 ¾%

4604

Riverside LSD (Logan, Shelby) .0150

1½%

5401

Celina CSD (Mercer) .0100 1%

0908

Ross LSD (Butler) .0125 1¼%

8501

Chippewa LSD (Wayne) .0100 1%

5008

Sebring LSD (Mahoning) .0100 1%

6501

Circleville CSD (Pickaway) .0075 ¾%

7508

Sidney CSD (Shelby, Logan) .0075

¾%

7001

Clear Fork Valley LSD (Richland, Knox) .0100

3118

Southwest LSD (Hamilton, Butler) .0075 ¾%

1402

Clinton-Massie LSD (Clinton, Greene, Warren) .0050 ½%

0604

St Marys CSD (Auglaize) .0100 1%

5204

Cloverleaf LSD (Medina) .0100 1%

6503

Teays Valley LSD (Pickaway, Fairfield, Franklin) .0150 1½%

7201

Clyde-Green Springs EVSD (Sandusky, Seneca) .0150 1½%

6806

Tri-County North LSD (Preble, Darke,

Montgomery) .0100 1%

1704

Crestline EVSD (Crawford, Richland) .0025 ¼%

8509

Triway LSD (Wayne, Holmes) .0100 1%

1505 East Palestine CSD (Columbiana)

.0050 ½%

5509

Troy CSD (Miami) .0150 1½%

8702

Eastwood LSD (Wood) .0100 1%

2308

Walnut Township LSD (Fairfield) .0175 1¾%

8603

Edon-Northwest LSD (Williams) .0100 1%

2402

Washington Court House CSD (Fayette) .0100 1%

5101

Elgin LSD (Marion, Delaware, Hardin) .0075

¾%

2607

Wauseon EVSD (Fulton) .0175 1¾%

0404

Geneva Area CSD (Ashtabula) .0125 1¼%

3907

Willard CSD (Huron, Crawford) .0075 ¾%

7203

Gibsonburg EVSD (Sandusky, Wood) .0100 1%

7107

Zane Trace LSD (Ross) .0075 ¾%

8503

Green LSD (Wayne) .0050 ½%

3603

Greenfield EVSD (Highland, Fayette, Ross) .0125 1¼%

0302

Hillsdale LSD (Ashland, Wayne) .0125 1¼%

7403

Hopewell-Loudon LSD (Seneca) .0050 ½%

7506

Jackson Center LSD (Shelby, Auglaize, Logan) .0150 1½%

6704

James A Garfield LSD (Portage) .0150 1½%

4901

Jefferson LSD (Madison) .0100 1%

4902

Jonathan Alder LSD (Madison, Franklin, Union) .0125 1¼%

2305

Lancaster CSD (Fairfield) .0150 1½%

6502

Logan Elm LSD (Pickaway, Hocking) .0100 1%

4904

Madison Plains LSD (Madison, Fayette,

Franklin) .0125 1¼%

5504

Miami East LSD (Miami, Champaign) .0175 1¾%

5505

Milton-Union EVSD (Miami) .0125 1¼%

3902

Monroeville LSD (Huron, Erie) .0150 1½%

8605

Montpelier EVSD (Williams) .0125 1¼%

8705

North Baltimore LSD (Wood, Hancock) .0125 1¼%

4508

North Fork LSD (Licking, Knox) .0100 1%

1203

Northeastern LSD (Clark, Champaign) .0100 1%

4509

Northridge LSD (Licking, Delaware, Knox) .0050 ½%

7612

Northwest LSD (Stark, Summit, Wayne) .0100 1%

School Districts With an Income Tax for 2023

Bold indicates a newly enacted rate, a rate change for 2023 or a change in the tax type

Earned Income Only Tax Base School Districts

Page 2 of 4

SD# School District Name (and Counties) Rate Percent SD# School District Name (and Counties) Rate Percent

3301 Ada EVSD (Hardin, Hancock)

.0150 1½%

8703 Elmwood LSD (Wood, Hancock)

.0125 1¼%

7501 Anna LSD (Shelby)

.0150 1½%

2602 Evergreen LSD (Fulton, Lucas)

.0150

1½%

1901 Ansonia LSD (Darke)

.0175

1¾%

8001 Fairbanks LSD (Union, Madison)

.0100 1%

6301 Antwerp LSD (Paulding)

.0150 1½%

2903 Fairborn CSD (Greene, Clark, Montgomery)

.0050

½%

3201 Arcadia LSD (Hancock, Seneca)

.0100

2304 Fairfield Union LSD (Fairfield, Hocking, Perry)

.0200 2%

1902 Arcanum-Butler LSD (Darke)

.0150 1½%

7503 Fairlawn LSD (Shelby)

.0075 ¾%

3202 Arlington LSD (Hancock)

.0175 1¾%

2603 Fayette LSD (Fulton)

.0100

2001 Ayersville LSD (Defiance)

.0100 1%

7504 Fort Loramie LSD (Shelby, Darke)

.0150 1½%

3901 Bellevue CSD (Huron, Erie, Sandusky, Seneca)

.0050 ½%

5406 Fort Recovery LSD (Mercer, Darke)

.0150

1½%

2501 Bexley CSD (Franklin)

.0075

¾%

1903 Franklin Monroe LSD (Darke, Miami)

.0075 ¾%

2101 Big Walnut LSD (Delaware)

.0075 ¾%

7202 Fremont CSD (Sandusky)

.0125

1¼%

2303 Bloom-Carroll LSD (Fairfield)

.0125 1¼%

1305 Goshen LSD (Clermont, Warren)

.0100 1%

0203 Bluffton EVSD (Allen, Hancock)

.0050

½%

4501 Granville EVSD (Licking)

.0075 ¾%

8701 Bowling Green CSD (Wood, Henry)

.0050

½%

2904 Greeneview LSD (Greene, Clinton, Fayette)

.0100

5502 Bradford EVSD (Miami, Darke, Shelby)

.0175 1¾%

1904 Greenville CSD (Darke)

.0050 ½%

8601 Bryan CSD (Williams)

.0100 1%

3302 Hardin Northern LSD (Hardin, Hancock)

.0175 1¾%

1701

Buckeye Central LSD (Crawford, Huron,

Richland, Seneca)

.0150 1½%

7505 Hardin-Houston LSD (Shelby)

.0075 ¾%

2102

Buckeye Valley LSD (Delaware, Marion, Morrow,

Union)

.0100 1%

2004 Hicksville EVSD (Defiance)

.0150 1½%

2502 Canal Winchester LSD (Franklin, Fairfield)

.0075 ¾%

5902 Highland LSD (Morrow, Delaware)

.0050 ½%

8801 Carey EVSD (Wyandot, Seneca)

.0100 1%

3604 Hillsboro CSD (Highland)

.0100 1%

8301 Carlisle LSD (Warren, Montgomery)

.0100 1% 3501

Holgate LSD (Henry)

.0150 1½%

2902 Cedar Cliff LSD (Greene, Clark)

.0125 1¼% 6903

Jennings LSD (Putnam)

.0075 ¾%

4201 Centerburg LSD (Knox, Delaware, Licking)

.0075 ¾% 4503

Johnstown-Monroe LSD (Licking, Delaware)

.0100 1%

2002 Central LSD (Defiance, Williams)

.0125 1¼%

6904

Kalida LSD (Putnam)

.0100

1303 Clermont-Northeastern LSD (Clermont, Brown)

.0100 1% 3303

Kenton CSD (Hardin, Wyandot)

.0100 1%

5402 Coldwater EVSD (Mercer)

.0050 ½%

7204

Lakota LSD (Sandusky, Seneca, Wood)

.0150 1½%

1703 Colonel Crawford LSD (Crawford)

.0125 1¼% 6905

Leipsic LSD (Putnam)

.0075 ¾%

1502 Columbiana EVSD (Columbiana, Mahoning)

.0100 1% 3502

Liberty Center LSD (Henry, Fulton)

.0175 1¾%

6901 Columbus Grove LSD (Putnam, Allen)

.0100 1% 2306

Liberty Union-Thurston LSD (Fairfield)

.0175 1¾%

6902 Continental LSD (Putnam)

.0100 1% 3205

Liberty-Benton LSD (Hancock)

.0075 ¾%

3203 Cory-Rawson LSD (Hancock)

.0175 1¾% 4506

Licking Valley LSD (Licking, Muskingum)

.0100 1%

5503 Covington EVSD (Miami)

.0200 2% 4903

London CSD (Madison)

.0100 1%

1503 Crestview LSD (Columbiana)

.0100 1% 0303

Loudonville-Perrysville EVSD (Ashland, Holmes,

Knox, Richland)

.0125 1¼%

8101 Crestview LSD (Van Wert)

.0100 1% 0905

Madison LSD (Butler)

.0050 ½%

8502 Dalton LSD (Wayne)

.0075 ¾% 3206

McComb LSD (Hancock, Putnam, Wood)

.0150 1½%

4202 Danville LSD (Knox, Holmes)

.0150 1½% 1102

Mechanicsburg EVSD (Champaign, Madison)

.0150 1½%

2003 Defiance CSD (Defiance, Paulding)

.0050 ½%

8604

Millcreek-West Unity LSD (Williams)

.0100 1%

0204

Delphos CSD (Allen, Van Wert)

.0050 ½% 6906

Miller City-New Cleveland LSD (Putnam)

.0125 1¼%

6803 Eaton CSD (Preble)

.0150 1½% 0601

Minster LSD (Auglaize, Darke, Mercer, Shelby)

.0100 1%

8602 Edgerton LSD (Williams, Defiance)

.0100 1% 1905

Mississinawa Valley LSD (Darke)

.0175 1¾%

Bold indicates a newly enacted rate, a rate change for 2023 or a change in the tax type

Traditional Tax Base School Districts

School Districts With an Income Tax for 2023

Page 3 of 4

SD# School District Name (and Counties) Rate Percent SD# School District Name (and Counties) Rate Percent

8802

Mohawk LSD (Wyandot, Crawford, Seneca)

.0100 1% 0209

Spencerville LSD (Allen, Auglaize, Van Wert)

.0100 1%

5903

Mount Gilead EVSD (Morrow)

.0150 1½% 5010

Springfield LSD (Mahoning)

.0100

6802

National Trail LSD (Preble, Darke)

.0175

1¾% 8607

Stryker LSD (Williams)

.0150 1½%

0602

New Bremen LSD (Auglaize, Mercer, Shelby)

.0100 1% 2606

Swanton LSD (Fulton, Lucas)

.0075

¾%

0603

New Knoxville LSD (Auglaize, Shelby)

.0125 1¼% 0909

Talawanda CSD (Butler, Preble)

.0100

5708

New Lebanon LSD (Montgomery)

.0125 1¼%

1103

Triad LSD (Champaign, Logan, Union)

.0150 1½%

3903

New London LSD (Huron, Ashland, Lorain)

.0100 1% 1906

Tri-Village LSD (Darke)

.0150

1½%

0907

New Miami LSD (Butler)

.0100 1% 6805

Twin Valley Community LSD (Preble)

.0150 1½%

7404

New Riegel LSD (Seneca)

.0150 1½% 7106

Union-Scioto LSD (Ross)

.0050 ½%

4507

Newark CSD (Licking)

.0100 1% 1510

United LSD (Columbiana)

.0050

½%

5506

Newton LSD (Darke, Miami)

.0175 1¾% 8803

Upper Sandusky EVSD (Wyandot, Crawford,

Marion)

.0125 1¼%

8003

North Union LSD (Union, Delaware)

.0100 1% 3306

Upper Scioto Valley LSD (Hardin, Auglaize,

Logan)

.0050 ½%

5904

Northmor LSD (Morrow, Marion, Richland)

.0100 1% 5713

Valley View LSD (Montgomery, Preble)

.0175

1¾%

8505

Northwestern LSD (Wayne, Ashland)

.0125 1¼% 3207

Van Buren LSD (Hancock)

.0100 1%

3904

Norwalk CSD (Huron)

.0050 ½% 8104

Van Wert CSD (Van Wert)

.0100 1%

4712

Oberlin CSD (Lorain)

.0200 2% 3208

Vanlue LSD (Hancock, Seneca, Wyandot)

.0100 1%

7405

Old Fort LSD (Seneca, Sandusky)

.0100 1%

1907

Versailles EVSD (Darke, Shelby)

.0100 1%

8707

Otsego LSD (Wood, Henry, Lucas)

.0100 1% 0605

Wapakoneta CSD (Auglaize)

.0075 ¾%

6907

Ottawa-Glandorf LSD (Putnam)

.0150 1½% 6303

Wayne Trace LSD (Paulding, Putnam, Van Wert)

.0125 1¼%

6908

Ottoville LSD (Putnam, Paulding)

.0075 ¾% 0606

Waynesfield-Goshen LSD (Auglaize, Allen,

Logan)

.0100 1%

6909

Pandora-Gilboa LSD (Putnam, Allen)

.0175 1¾% 4715

Wellington EVSD (Lorain, Huron)

.0100 1%

5405

Parkway LSD (Mercer, Auglaize, Van Wert)

.0100 1% 1105

West Liberty-Salem LSD (Champaign, Logan)

.0175 1¾%

3504

Patrick Henry LSD (Henry, Putnam, Wood)

.0175 1¾%

3906

Western Reserve LSD (Huron, Erie)

.0125 1¼%

6302

Paulding EVSD (Paulding, Putnam)

.0100 1% 3122

Wyoming CSD (Hamilton)

.0125 1¼%

8708

Perrysburg EVSD (Wood)

.0050 ½% 2906

Xenia Community CSD (Greene, Warren)

.0050 ½%

2604

Pettisville LSD (Fulton, Henry)

.0100 1%

2907

Yellow Springs EVSD (Greene, Clark)

.0100 1%

2307

Pickerington LSD (Fairfield, Franklin)

.0100 1%

2605

Pike-Delta-York LSD (Fulton)

.0100 1%

5507

Piqua CSD (Miami)

.0125 1¼%

7007

Plymouth-Shiloh LSD (Richland, Crawford,

Huron)

.0100 1%

6804

Preble Shawnee LSD (Preble, Butler,

Montgomery)

.0175 1¾%

2509

Reynoldsburg CSD (Franklin, Fairfield, Licking)

.0050 ½%

3304

Ridgemont LSD (Hardin, Logan)

.0175 1¾%

3305

Riverdale LSD (Hancock, Hardin, Wyandot)

.0100 1%

7507

Russia LSD (Shelby, Darke)

.0075 ¾%

7406

Seneca East LSD (Seneca, Huron)

.0100 1%

7008

Shelby CSD (Richland)

.0100 1%

3905

South Central LSD (Huron, Richland)

.0125 1¼%

1205

Southeastern LSD (Clark, Greene)

.0100 1%

4510

Southwest Licking LSD (Licking, Fairfield)

.0075 ¾%

Traditional Tax Base School Districts

School Districts With an Income Tax for 2023

Bold indicates a newly enacted rate, a rate change for 2023 or a change in the tax type

Page 4 of 4