School Board Postpones Levy Vote as They Consider Earned Income Tax Alternative
Berkshire Board of Education - Regular Board Meeting, March 10, 2025
Meeting Details: The meeting was held in the Auditorium of the Berkshire Local Schools complex, 14155 Claridon Troy Rd, Burton, Ohio 44021 at 6 pm. The meeting was in person only with no virtual attendance option. A video of the meeting is posted here. View the agenda online and any attached documents here by selecting the meeting tab and then the meeting date. The notation of minutes refers to the time posted on the video for the discussion of the item listed.
Board Members Attendance: The following members attended: John Manfredi, President, Jody Miller, Vice President, and members Dan Berman, Linda Stone, and Bryan Wadsworth.
Staff Attendance: John Stoddard, Superintendent, and Beth McCaffrey, Treasurer
Meeting called to order at 6:00 pm
Pledge of Allegiance
Meeting Agenda - approved unanimously without discussion.
Minutes – unanimously approved the Minutes from the February 10, 2025 regular meeting and February 26, 2025 special meeting.
14:00 min Student/Staff Presentation
Mr. Jon Franks, Berkshire High School Principal, and Dr. Vanessa Karwan, Director of Professional Development and Community Outreach, presented the high school's Program of Studies for the 2025-2026 school year. Mr. Franks highlighted their Advanced Placement and College Credit Plus courses, noting that many College Credit Plus courses are now taught on campus. He and Dr. Karwan also discussed their two workforce development pathways, Agribusiness and Production Systems (AgEd) and Mechanical Tech (formerly the diesel program).
Dr. Karwan explained the opportunities offered by the workforce development pathways, including college course credit. She said students can fulfill the requirement for the Ohio Agribusiness Association credential and those who pass the credentialing exam can apply for a supervised agricultural experience.
Dr. Karwan stated both the AgEd and Mechanical Tech pathways will incorporate Smart Automation Certification Alliance (SACA) certification, which will open more avenues for student employability. She said that Berkshire was one of only ten Ohio schools to receive a Battelle Advanced Manufacturing grant which awarded the school $174,000 to implement the equipment and training necessary to earn SACA certification. Observer Note: See video for complete discussion of the workforce pathways.
30:40 min Public Comment/Participation – no public comment
31:00 min Treasurer’s Report
Financial Statements
The Treasurer has submitted a statement to the board and Superintendent showing the revenues and receipts from whatever sources derived, the various Appropriations made by the board, the expenditures and disbursements and the balances remaining in each fund. The Treasurer stated that the financial statements for the period ending February 2025 have been submitted subject to audit and include Financial Summary, Appropriations and Revenue Summary, Check Register Recap, and Bank Reconciliation per ORC 3313.29.
Observer Note: See Financial Statement details in the meeting agenda available online.
Donations
The Board unanimously approved the donations below:
VFW Post #6519 ROX Program $1,500.00
Great Lakes Cheese Junior Bot Team $1,500.00
Vanessa Karwin Alumni Event $150.00
Linda Stone Alumni Event $100.00
Jody Miller Alumni Event $100.00
Melissa Malkus Alumni Event $100.00
Cathy McGranahan Cafeteria Angel Fund $50.00
Preston Auto Thespians $1,000.00
Observer Note: The Ruling Our Experience (ROX) program is an “evidence-based curriculum” to support and empower 5th-12th grade girls. The Cafeteria Angel Fund provides meal benefits for students who are unable to pay.
Financial Amendments
The Board unanimously approved the changes below:
Appropriation Changes - FY25
General Fund (Outside Student Placements) + $66,000.00
Modular Capital Project + $12,617.13
Job Skills Grant + $9,368.00
Martha Holding Jennings + $2,500.00
Global Connections Academy + $28,381.12
Misc. Grants + $1,600.00
33:35 min Superintendent’s Report
Personnel
The Board unanimously approved hiring, resignations, contract extensions and other personnel items for an Administrator and many Certified and Classified staff. A complete list is available on the March 10 meeting agenda.
Volunteers
All Board members, except Mr. Wadsworth, approved the volunteers below. Mr. Wadsworth abstained due to a conflict of interest.
Bryan Wadsworth Head Track Coach
Brad Wadsworth Assistant Track Coach
Hank Hoover Assistant Track Coach
Contracts – unanimously approved without discussion
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The Credo Company (agreement with this consulting company specializing in state government relations)
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Ravenwood Health (agreement to provide a licensed counselor or social worker for identified K-12 Berkshire students)
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Educational Service Center of the Western Reserve – Gaitway High School (agreement for two students to attend this school which “is focused experiential learning,” for students who may have struggled in a traditional school setting. It is situated in the Fieldstone Farm Therapeutic Riding Center.)
Observer Note: See contract details in the meeting agenda available online.
Course Guides
The Board unanimously approved Course Guides for the 2025-2026 school year for the Berkshire High School and Middle School. Observer Note: See course guide details in the meeting agenda available online.
School Fees
The Board unanimously approved school fees for the 2025-2026 school year for the high school, middle school and elementary school. Mrs. Miller noted that the fees have increased very little in the seven years Dr. Stoddard has been at Berkshire. Observer Note: See school fee details in the meeting agenda available online.
Overnight Student Athlete Trip
The Board unanimously approved the overnight student athlete trip to the State Wrestling Championship, taking place March 6-9, 2025 in Columbus. Dr. Stoddard noted that the trip approval is being submitted after the fact since as of the February 10 Board meeting, the team had not yet qualified for the championship.
Professional Development - unanimously approved
John Stoddard, Superintendent AI Conference, April 4-7, San Diego, California
Michael Ard, AgEd Teacher CASE Learning Professional Development Training, July 7-11, Athens, Georgia
Dr. Stoddard noted that both trips would be completely paid for by Martha Holden Jennings grants. He said he was one of 10 Northeast Ohio superintendents identified by the grant committee as a leader in AI based on Berkshire trainings, and therefore he was invited to attend the conference.
He stated that Mr. Ard’s training, which is offered only in Athens, will allow him to complete his AgEd teacher certification.
Science of Reading Stipend Payments - unanimously approved without discussion
Amy Alvord, Teacher-HS Art $400
Nicholas Fejedele, Teacher-BMS $400
Tricia Lunardi, Teacher-BMS $400
Kimberly Mele, Teacher-BMS $400
39:35 min Old Business
Levy Discussion
The Board had a lengthy discussion that focused on ensuring a balanced and fair approach to school district funding while minimizing the financial burden on taxpayers. They emphasized transparency, legislative uncertainties, and financial sustainability in their deliberations.
Among the key points discussed:
1. Cost-Effectiveness of the Millage Shift: The inside millage shift approved by the board on February 26 was determined to be the most cost-effective option for taxpayers. Reviewer Note: The inside millage shift must be approved by the County Budget Commission in order to take effect. The Budget Commission tabled this matter at its March 17, 2025 meeting and scheduled a special meeting to consider it on April 22, 2025 at 7:00pm. The meeting will take place at the Geauga County Office Building, Suite B167-B168, 12611 Ravenwood Dr, Chardon, OH 44024.
Mrs. McCaffrey presented the following estimates, based on 2023 tax data:
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Funding Mechanism
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Taxpayer Cost
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Annual Collection Amount
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2.5 Inside Millage Shift to PI
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$76.16 per $100,000 of Property Value
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$1,263,828
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2.5 Mill New PI Levy
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$87.50 per $100,000 of Property Value
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$1,263,828
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4.9 Mill New Operating Levy
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$171.50 per $100,000 of Property Value
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$2,477,100
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0.5% Earned Income Tax
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$500 per $100,000 of Income
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$1,928,245
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It was noted that, for senior citizens, earned income tax would be the most beneficial due to exemptions and income-based considerations.
2. Earned Income Tax vs. Property Tax
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The discussion weighed the benefits of an earned income tax over property taxes.
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Earned income tax is seen as more equitable since those without income (such as retirees) wouldn’t be taxed, while higher earners would contribute more.
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Concerns were raised about ensuring the collected amount aligns with the district’s needs without over-collection.
3. Timing and Collection Challenges
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It takes approximately 18 months for tax revenue to be fully collected.
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If an earned income tax levy passes in November 2025, collections wouldn’t start until mid-2026, meaning a temporary overlap with the 2.5 inside millage shift would occur. Reviewer Note: At the February 26, 2025 meeting, the Board expressed concern about collecting too much additional tax revenue should both the inside millage shift and the 0.5% income tax increase take effect. The possibility of adopting a resolution to rescind the inside millage transfer should the income tax levy pass was mentioned, but no action was taken.
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The Board discussed strategies for adjusting the collection period to avoid excess taxation.
4. Potential Legislative Changes
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A bill in the Ohio House may freeze property tax increases for homeowners over 65 with properties valued under $500,000, which could impact school funding.
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Another pending bill could remove taxation from electric utilities, further reducing district revenue.
5. State Funding and School District Burden
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The state is shifting more financial responsibility to local communities.
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The state provides only about $2,000 per special education student, which is significantly lower than actual costs.
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School districts are facing financial strain due to increased reliance on local taxpayer funding and cuts to state-provided resources.
6. Potential Ballot Language and Public Transparency
7. Next Steps
The Board decided not to make a formal motion at this time. Mr. Manfredi asked Mrs. McCaffrey to work with school district’s attorneys to ensure the wording for a resolution for a 0.5% earned income tax levy is accurate and won’t affect the current 1% income tax collection.
1:09 min New Business
Dr. Stoddard reported that the Burton Planning Commission approved the rezoning of the new Workforce Development campus from M2 (industrial) to H2 (highway business). This change aligns the campus with the other contiguous Preston Auto properties and will allow Preston to do business there. The rezoning application will now go to the Burton Village council for approval.
Mr. Berman announced that he and other Board members are planning a concerted effort to make sure school funding information gets out to the community. He acknowledged that it “is very complex” and “a lot of these things we’ve been talking for the past few months could turn into Band-Aids if things at the State aren’t addressed and fixed.” To start the process, Mr. Berman said he created a school funding fact sheet to help community members “start a conversation with the State legislature.” He noted that now is the perfect time to contact representatives as the finance committee is currently in session. Mr. Berman invited people to contact the Board with questions or concerns. He said he plans to talk about school funding at every Board meeting going forward as well as to post information on social media to make sure “information is flowing out to the tax-paying community.”
1:12 min Board Discussion
Next meeting will be the regular meeting scheduled for April 14, 2025, at 6:00 in the Auditorium of the Berkshire Local Schools complex, 14155 Claridon Troy Rd, Burton, Ohio 44021.
1:12:15 min No Executive Session
1:12:30 min Meeting Adjourned
Observer: Rooney Moy
Editor: Carol Benton
Reviewer: Sarah McGlone
Date Submitted: 3/14/25
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