Township Administrator’s Corner
by Vito Sinopoli
Bath Township voters will see an important election measure on the Nov. 3 ballot: a proposed 2-mill road and bridge levy renewal with a 1.4-mill increase to continue supporting the operations and infrastructure needs of the Bath Township road department.
If approved, the ballot issue will renew an existing five-year, 2-mill levy approved by township voters in 2022 and increase it by 1.4 mills, for a total levy of 3.4 mills. This levy is one of two separate property tax levies that support the road department, including road construction, maintenance and capital expenditures.
Revenue generated by the levy will help fund road construction and improvement projects throughout the township, as well as personnel, equipment, materials and other day-to-day operating expenses. These responsibilities also include essential seasonal services, such as snowplowing and salting township roads during winter to keep roadways safe and passable for residents, emergency responders and others who travel through the community.
The costs associated with maintaining a road system have increased significantly in recent years. Construction materials, fuel, equipment, personnel costs, maintenance and other operating expenses continue to rise. At the same time, the revenue generated by the existing 2-mill levy has not increased proportionately with the value of property in the township.
Ohio’s property tax system includes a reduction factor that can cause the effective tax rate of an existing levy to decline as property values increase. As a result, although property values in Bath Township have increased, existing levies are limited in the amount of revenue they can generate based upon the original amount authorized by voters. For residents who saw their property values increase following the sexennial reappraisal in 2023, there was no corresponding increase in revenue collected on levies.
The board of trustees’ decision to place the renewal and increase on the ballot followed extensive discussion and review of township financial information and the road department’s current and anticipated needs.
In 2025, the road department received approximately $2.25 million in property tax revenue from its two operating levies. In addition, motor vehicle fuel tax and license fee revenues provided approximately $338,844 through separate funds. These revenues are primarily used to support road construction projects and capital expenditures. The road department’s total expenses in 2025 were approximately $2.17 million.
Additional revenue is necessary to keep pace with increasing labor and material costs, maintain equipment and continue providing the level of service residents have come to expect. The additional revenue would also allow the township to expand the number of necessary road construction and improvement projects undertaken each year.
The cost of purchasing, maintaining and repairing the equipment necessary to operate an adequately equipped road department continues to increase, including employment costs due to contractual wage and benefit increases.
The road department currently includes two part-time employees and nine full-time employees represented by the International Brotherhood of Teamsters, in addition to the service director, assistant service director and two administrative assistants.
Maintaining this workforce and the equipment necessary to perform road maintenance, construction, snowplowing and road salting requires a stable and adequate source of revenue.
Recent changes in Ohio’s property tax laws also affect the way the proposed levy will appear on property tax bills. Under the current calculation, the 2-mill renewal with 1.4-mill increase is expected to result in a tax to property owners of approximately $94 per $100,000 of the county fiscal officer’s market valuation.
Changes to Ohio’s property tax system have also affected the application of the state’s property tax rollback to certain levies and property owners. Property owners may see a different effective cost than they would have under the original tax structure in place when the existing levy was originally approved.
If approved by voters, the renewal and increase is expected to generate approximately $2.29 million annually in property tax revenue. This would be in addition to just over $1 million generated annually through the township’s continuous road levy.
Together, these resources provide the financial foundation necessary to maintain Bath Township’s road system, replace aging equipment, address rising operating costs and complete needed road construction and improvement projects.
Bath Township’s roads are among the township’s most important public assets. The road department is responsible for maintaining roughly 62 lane miles of these roads and providing essential services that residents rely upon every day, in every season.
On Nov. 3, Bath Township voters will have the opportunity to decide whether to renew the existing 2-mill levy and increase it by 1.4 mills. If approved, the proposed levy will provide the road department with the resources necessary to meet today’s costs, address infrastructure needs and continue providing quality road services throughout the township.
