Tax Levies

With declining federal and state funds and a rapidly increasing population of older adults, communities are turning to senior services levies to support programs and services for older adults. In Southwestern Ohio we are fortunate to have senior services levies in Butler, Clermont, Clinton, Hamilton and Warren counties. More than 80 percent of Ohio’s 88 counties have levies that benefit seniors.

In our region, senior services levies are local property tax levies based on the fair market value of real estate. These levies support services for older adults including personal care, homemaker services, Meals on Wheels, transportation and respite/adult daycare. Levies are implemented through voter approval as a ballot issue and may be in effect for up to five years. The levy must then be renewed as a ballot initiative.

Council on Aging administers the Elderly Services Programs (funded by local senior services levies) in four area counties – Butler, Clinton, Hamilton, and Warren. Nearly 13,000 older adults receive care in their homes through this program.


Butler County Senior Services Tax Levy

The most recent senior services levy was passed by 74.4 percent of Butler County voters in November 2015. The levy is a flat renewal of the 2010 1.3-mill levy. It costs homeowners $39.81 a year per $100,000 of property tax valuation.

November 2010: 65.9 percent of voters approved a 1.3-mill levy that generated about $10.8 million annually.

November 2005: With more than 900 Butler County older adults on a waiting list for services, Butler County commissioners decided to bring the levy before voters a year early. The 2-mill levy passed by a 54 percent margin and generated about $14.6 million annually.

November 2001: 57.5 percent of voters approved a renewal plus an increase (1.3-mills total) which generated a total of $7.9 million per year.

November 1996: The first Elderly Services Levy (1-mill) was approved by 58 percent of voters and generated $5 million per year.

For more information about the Elderly Services Levy and Program in Butler County, read the Butler County Elderly Services Annual Report.


Clinton County Senior Services Tax Levy

The most recent senior services levy was passed in November 2016 by 75.99 percent of voters. The 1.5-mill levy (a renewal) will raise about $1.3 million a year.

March 2012: Nearly 76 percent of Clinton County voters approved a 1.5-mill levy (renewal). The levy generated about $1.3 million a year to fund the Elderly Services Program.

November 2007: Nearly 70 percent of Clinton County voters approved a 1.5-mill tax levy to fund the Elderly Services Program.

May 2003: 70 percent of Clinton County voters approved a renewal levy.

May 1998: The first Elderly Services Levy was approved by 60 percent of voters in Clinton County and generated more than $2.4 million over five years.

For more information about the Elderly Services Levy and Program in Clinton County, read the Clinton County Elderly Services Annual Report.


Hamilton County Senior Services Tax Levy

The most recent senior services levy was passed in November 2017 by 72 percent of Hamilton County voters. The levy was a renewal plus a .31-mill (1.6-mill total) increase that will raise $25.65 million annually for the next five years to fund the Hamilton County Elderly Services Program. It costs property owners $40.25 annually per $100,000 of property valuation.

November 2012: 72 percent of Hamilton County voters approved a 1.29-mill senior services levy that raised about $19.3 million annually to fund the Hamilton County Elderly Services Program.

November 2007: Nearly 70 percent of Hamilton County voters approved a 1.29-mill tax levy to fund the Elderly Services Program. The levy was a renewal plus a .13-mill increase and raised about $21 million a year to help older adults stay safe and independent in their homes.

November 2002: Nearly 60 percent of county voters approved a 1.16 mill levy that generated $18.2 million a year for five years.

November 1997: More than 65 percent of Hamilton County voters approved a renewal levy with a .02 mill increase. The renewal levy generated $15 million a year for five years.

November 1992: The first Elderly Services Levy was approved by 57 percent of voters in Hamilton County. It generated $12.8 million a year for five years.

For more information about the Elderly Services Levy and Program in Hamilton County, read the Hamilton County Elderly Services Annual Report.


Warren County Senior Services Tax Levy

The most recent levy was passed November 2016 by 75.76 percent of voters. The 1.21-mill levy is a renewal and the cost to homeowners will be approximately $34.18 per $100,000 of property value.

November 2011: 72 percent of voters approved a 1.21-mill senior services levy renewal. The levy raises about $6 million annually at a cost to homeowners of $36.14 per year, per $100,000 of valuation.

November 2006: 55 percent of voters approved a 1.21-mill senior services tax levy in November 2006. Nearly 300 people were on a waiting list for services at the time. The levy raised $6 million a year for five years.

May 2002: The first Elderly Services levy is passed in Warren County by 60 percent of voters. The levy generated $3.9 million per year for five years.

For more information about the Elderly Services Levy and Program in Warren County, read the Warren County Elderly Services Annual Report.