Key takeaways
- A renewal continues an existing levy that is expiring. An additional levy is a new tax on top of what you pay now. Some issues combine both: a renewal plus an increase.
- A mill is one-tenth of a cent, or 1 dollar of tax for every 1,000 dollars of taxable value. In Ohio, taxable value is generally 35% of the county auditor's market value.
- Ohio ballot language states the estimated annual cost for each 100,000 dollars of the county auditor's market value. That figure, certified by the county auditor, is the official estimate.
- Every Hocking County voter sees a countywide senior services levy renewal. Some precincts also vote on township and village levies.
Property tax levies fund a big share of local services in Ohio, from senior centers to township fire departments and village streets. When a levy is on your ballot, the wording follows a legal formula set out in R.C. 5705.25 and related sections. Once you know the pattern, you can read any levy in about a minute. This guide explains the pattern, then shows how it applies to the issues on Hocking County ballots this year. We do not take positions on levies.
The five things every levy tells you
A typical Ohio levy question answers five questions, usually in this order:
- Who is asking: the county, township, village, school district or library that would receive the money.
- What kind of levy: renewal, additional, or a combination such as "a renewal of X mills and an increase of Y mills."
- What for: the purpose, such as fire protection, road improvements, current expenses, or senior citizen services.
- How much: the rate in mills, plus an estimated annual collection and the estimated cost for each 100,000 dollars of the county auditor's market value.
- How long: the number of years, or "continuing," and the first tax year it would apply.
Renewal, additional, or both?
| Wording | What it means | Effect on your taxes |
|---|---|---|
| Renewal | Continues an existing levy that is about to expire, at its current effective rate | Generally described as continuing what property owners already pay for that levy, not adding a new tax. If it fails, that levy's tax ends when it expires. |
| Additional | A brand-new tax | Increases taxes for property owners in that area by the stated amount if it passes |
| Renewal and increase | Continues an existing levy and adds more millage on top | The renewal part continues current taxes; the increase part is new |
| Renewal and decrease | Continues part of an existing levy at a lower rate | Reduces that levy's tax compared with today |
You may also hear about replacement levies, which historically reset an old levy to its full original rate. Ohio lawmakers have changed property tax rules in recent years. None of the local issues in the Hocking County board's notice for this election is described as a replacement.
When a ballot question says something like "a renewal of 5 mills and an increase of 1.5 mills," both parts pass or fail together. You cannot vote yes on only the renewal.
What a mill is, in plain numbers
A mill is one-thousandth of a dollar. In property tax terms, 1 mill means 1 dollar of tax for every 1,000 dollars of taxable value. Ohio taxes most real property at 35% of the market value set by the county auditor.
Worked example (math only, not a Hocking County figure):
A home with a market value of 100,000 dollars has a taxable value of 35,000 dollars. At the full voted rate, 1 mill on 35,000 dollars is 35 dollars a year, and 2 mills is 70 dollars a year.
Your real cost can differ. Ohio's "reduction factors" lower the effective rate of many voted levies as property values rise, so they collect about the same total dollars over time. That is why ballot language for renewals uses the levy's effective rate when estimating cost. The figure printed on the ballot, certified by the county auditor, is the number to rely on, not a back-of-the-envelope calculation.
The 2026 levies on Hocking County ballots
The Hocking County Board of Elections' updated notice lists these local issues for Nov. 3, 2026. You will see only the ones for your precinct.
| Subdivision and purpose | Type | Precincts |
|---|---|---|
| Hocking County: senior citizen services and facilities | Renewal, 0.5 mill, 5 years | All |
| Falls Township: fire protection | Renewal of 1.2 mills plus additional 0.25 mill, 5 years | Falls 1, 2, 3 |
| Good Hope Township: fire protection | Renewal, 0.5 mill, 5 years | Good Hope |
| Laurel Township: road improvements | Renewal, 0.5 mill, 5 years | Laurel |
| Salt Creek Township: road improvements | Renewal, 2 mills, 5 years | Salt Creek |
| Buchtel Village: current expenses | Additional, 5 mills, 5 years | Ward (part) |
| Village of Laurelville: current expenses | Renewal of 5 mills plus additional 1.5 mills, 5 years | Perry 1 (part) |
| Village of Murray City: current expense #1 and #2; policing; street maintenance; fire protection | Five separate renewals (5, 5, 4, 3 and 2.5 mills), 5 years each | Ward (part) |
Reading that list with the framework above: most of these are straight renewals of existing levies. Two (Falls Township fire and Laurelville current expenses) pair a renewal with an additional amount, and one (Buchtel current expenses) is entirely additional. Murray City voters will see five separate renewal questions and vote on each one individually.
Where to find the exact wording and cost
- Your sample ballot: the Hocking County ballot lookup shows each issue's full text, including the estimated cost per 100,000 dollars of value.
- The county auditor: the Hocking County Auditor's office certifies the levy estimates and can explain how a levy would affect a specific parcel.
- The subdivision itself: the township trustees, village council or county commissioners who placed the issue on the ballot can explain what the money pays for. Their meetings are public.
- The board of elections: call (740) 380-8683 with questions about which issues are on your ballot.
Only registered voters who live in the taxing area. A township levy appears only in that township's precincts, and a village levy only in the precinct parts inside the village. Renters who are registered voters in the area vote on levies too.
Before you vote
Levies appear near the end of the ballot, after the candidate races and State Issue 3. Read them at home first so you are not deciphering mills in the booth. See the race overview on our homepage and our voter guides for the rest of the ballot. Dates and voting options are on the Ohio Secretary of State's 2026 schedule.
Frequently asked questions
What is the difference between a renewal levy and an additional levy?
A renewal continues an existing levy that is expiring, generally at its current effective rate. An additional levy is a new tax on top of what property owners already pay.
What is a mill?
One-thousandth of a dollar. For property taxes, 1 mill equals 1 dollar of tax per 1,000 dollars of taxable value. In Ohio, taxable value is generally 35% of the county auditor's market value.
If a renewal levy fails, do taxes go up?
No. If a renewal fails, that levy's tax stops when it expires, and the subdivision loses that revenue unless voters approve it later.
Is there a countywide levy on the Hocking County ballot in 2026?
Yes. The board's notice lists a five-year, 0.5-mill renewal for senior citizen services and facilities on every Hocking County ballot.
Where do I find the cost of a levy for my home?
Your sample ballot shows the official estimate per 100,000 dollars of market value. The Hocking County Auditor's office can explain how it applies to your property.
Official sources
HockingElectionInfo.org is an independent, nonpartisan voter resource. We do not endorse candidates, parties or ballot issues. Rules and schedules can change, so confirm anything time-sensitive with the Hocking County Board of Elections at (740) 380-8683. Spot an error? Tell us.