PDF document

- 1 -

                                                           2023 Ohio SD 100ES

                                           Voucher 1 – Due April 18, 2023

Important

•  Make payment payable to: School District Income Tax
•          Include the tax year, the last four digits of your SSN, and the school district 
           number on the “Memo” line of your payment.
•  Do not send cash.
•  Do not use this voucher to make an estimated payment for Ohio income tax.     
           Use Ohio IT 1040ES.

Electronic Payment Options

To pay by electronic check, credit card, or debit card, visit tax.ohio.gov/pay                                                   OR 
scan with your phone.

                                                           Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing 
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                                 •  Do NOT send cash
OHIO SD 100ES                                                           Tax Year •  Do NOT fold, staple,             School district
School District Estimated Income Tax                                                 or paper clip                         number
(Voucher 1) Due April 18, 2023                                2023
First name                                 M.I.  Last name
                                                                                                       Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing) M.I.   Last name
                                                                                                       Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: School District Income Tax
Mail to: Ohio Department of Taxation,                                            Spouse’s SSN
                                                                                 (only if joint filing)
P.O. Box 182389, Columbus, OH  43218-2389
                                                                        Amount of
                                                                        Payment                        ,             ,                     0 0
                                                           100

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                                                           2023 Ohio SD 100ES

                                           Voucher 2 – Due June 15, 2023

Important

•  Make payment payable to: School District Income Tax
•          Include the tax year, the last four digits of your SSN, and the school district 
           number on the “Memo” line of your payment.
•  Do not send cash.
•  Do not use this voucher to make an estimated payment for Ohio income tax.     
           Use Ohio IT 1040ES.

Electronic Payment Options

To pay by electronic check, credit card, or debit card, visit                                          tax.ohio.gov/pay          OR 
scan with your phone.

                                                           Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing 
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                                 •  Do NOT send cash
OHIO SD 100ES                                                           Tax Year •  Do NOT fold, staple,             School district
School District Estimated Income Tax                                                 or paper clip                         number
(Voucher 2) Due June 15, 2023                                 2023
First name                                 M.I.  Last name
                                                                                                       Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing) M.I.   Last name
                                                                                                       Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: School District Income Tax
Mail to: Ohio Department of Taxation,                                            Spouse’s SSN
                                                                                 (only if joint filing)
P.O. Box 182389, Columbus, OH  43218-2389
                                                                        Amount of
                                                                        Payment                        ,             ,                     0 0
                                                           100

- 3 -

                                                           2023 Ohio SD 100ES

                     Voucher 3 – Due September 15, 2023

Important

•  Make payment payable to: School District Income Tax
•          Include the tax year, the last four digits of your SSN, and the school district 
           number on the “Memo” line of your payment.
•  Do not send cash.
•  Do not use this voucher to make an estimated payment for Ohio income tax.     
           Use Ohio IT 1040ES.

Electronic Payment Options

To pay by electronic check, credit card, or debit card, visit                                          tax.ohio.gov/pay          OR 
scan with your phone.

                                                           Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing 
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                                 •  Do NOT send cash
OHIO SD 100ES                                                           Tax Year •  Do NOT fold, staple,             School district
School District Estimated Income Tax                                                 or paper clip                         number
(Voucher 3) Due September 15, 2023                            2023
First name                                 M.I.  Last name
                                                                                                       Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing) M.I.   Last name
                                                                                                       Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: School District Income Tax
Mail to: Ohio Department of Taxation,                                            Spouse’s SSN
                                                                                 (only if joint filing)
P.O. Box 182389, Columbus, OH  43218-2389
                                                                        Amount of
                                                                        Payment                                                            0 0
                                                                                                       ,             ,
                                                           100

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                                                           2023 Ohio SD 100ES

                                           Voucher 4 – Due January 16, 2024

Important

•  Make payment payable to: School District Income Tax
•          Include the tax year, the last four digits of your SSN, and the school district 
           number on the “Memo” line of your payment.
•  Do not send cash.
•  Do not use this voucher to make an estimated payment for Ohio income tax.     
           Use Ohio IT 1040ES.

Electronic Payment Options

To pay by electronic check, credit card, or debit card, visit                                          tax.ohio.gov/pay          OR 
scan with your phone.

                                                           Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing 
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                                 •  Do NOT send cash
OHIO SD 100ES                                                           Tax Year •  Do NOT fold, staple,             School district
School District Estimated Income Tax                                                 or paper clip                         number
(Voucher 4) Due January 16, 2024                              2023
First name                                 M.I.  Last name
                                                                                                       Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing) M.I.   Last name
                                                                                                       Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: School District Income Tax
Mail to: Ohio Department of Taxation,                                            Spouse’s SSN
                                                                                 (only if joint filing)
P.O. Box 182389, Columbus, OH  43218-2389
                                                                        Amount of
                                                                        Payment                                                            0 0
                                                                                                       ,             ,
                                                           100

- 5 -

SD 100ES

2023 School District Estimated Income Tax Worksheet (DO NOT FILE)

1. Expected 2023 school district income tax base (see “School District Income Tax Base” below) ..............1.

2. School district tax rate (see pages 2-3) .....................................................................................................2.
3. Multiply line 1 by line 2 ..............................................................................................................................3.
4. If you or your spouse (if filing jointly) will be age 65 or older during 2023, enter $50 ................................4.

5. Estimated 2023 school district income tax liability. Line 3 minus line 4 .....................................................5.
6. School district income tax liability from your 2022 SD 100, line 4 .............................................................6.
7. Multiply line 5 by 90% (.90) .......................................................................................................................7.
8. Enter the lesser of line 6 or line 7 (If you did not file a 2022 SD 100, enter the amount from line 7) .........8.
9. 2022 credit carryforward and expected 2023 school district income tax withholding ......................................9.
10. Estimated required installment. Line 8 minus line 9 ................................................................................10.

11. Your quarterly estimated payment. Multiply line 10 by 25% (.25) .......................................................11.

2023 School District Estimated Income Tax Instructions

Do I Have To Make Estimated Payments? For more information, see the “Income - Estimated Income/School
If your income is subject to school district withholding, you generally District Taxes and the 2210 Interest Penalty” topic at tax.ohio.
do not need to make estimated payments. You should make gov/FAQ.
estimated payments for tax year 2023 if your estimated school
district tax liability (total tax minus total credits) less school district What Are My Payment Options?
withholding is more than $500. Individuals generally must make Once you have calculated your estimated payments, you must pay
estimated payments if they are: them quarterly through any of the following methods:
 Employees who are under-withheld by their employers;  Online - Pay via electronic check, debit card or credit card using
 Retirees without school district tax withholding from their the Department’s Online Services or Guest Payment Service at
pensions; tax.ohio.gov/pay.
 Pass-through entity investors or sole proprietors; AND/OR
 Individuals with large amounts of investment income.  By Phone - Pay by credit or debit card by calling ACI Payments
at 1-800-272-9829 (1-800-750-0750 for persons who use text
Estimated payments are due as follows: telephones (TTYs) or adaptive telephone equipment). The Ohio
jurisdiction code is 6446. ACI Payments charges a convenience
1st quarter - April 18, 2023 fee equal to 2.65% of your payment or $1, whichever is
2nd quarter - June 15, 2023 greater. The state of Ohio does not receive any of this fee.
3rd quarter - Sept. 15, 2023
4th quarter - Jan. 16, 2024  By Mail - Send a check or money order with the appropriate
payment voucher. Make the payment payable to “Ohio Treasurer
Use the Ohio SD 100ES vouchers to make estimated school district of State.”
income tax payments. Joint filers should determine their combined
estimated school district tax liability and make joint estimated School District Income Tax Base
payments. See information release IT 2006-01 titled “Estimated Taxing school districts use one of the following two tax bases:
Payment Allocation Process” at tax.ohio.gov.
The traditional tax base uses modified adjusted gross income to
Note: Special rules regarding estimated payments apply to certain calculate the tax base. Refer to lines 19-23 of the 2022 SD 100 to
taxpayers with farming and/or fishing income. See Adm. Code assist you in estimating this tax base.
5703-7-04.
The earned income tax base uses “earned income” to calculate
If you do not make the required estimated payments, you may be the tax base. Refer to lines 24-27 of the 2022 SD 100 to assist you
subject to an interest penalty for underpayment of estimated taxes. in estimating this tax base.
See form IT/SD 2210.

10211411
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                          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

SD# School District Name (and Counties)     Rate  Percent       SD# School District Name (and Counties)      Rate  Percent
    Earned Income Only Tax Base School Districts                    Earned Income Only Tax Base School Districts
0501  Alexander LSD (Athens, Meigs,         .0100      1%       7612  Northwest LSD (Stark, Summit, Wayne)  .0100  1%
    Vinton)                                                     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      1%       8504  Norwayne LSD (Wayne, Medina)           .0075 ¾%
2302  Berne Union LSD (Fairfield, Hocking)  .0200      2%       5103  Pleasant LSD (Marion)                  .0100 1%
5501   Bethel LSD (Miami)                   .0075      ¾%       5104  Ridgedale LSD (Marion, Crawford,       .0100 1%
7502  Botkins LSD (Shelby, Auglaize)        .0125      1¼%          Wyandot)
5901  Cardington-Lincoln LSD (Morrow, Marion)  .0075   ¾%       5105  River Valley LSD (Marion, Morrow)      .0100 1%
5401  Celina CSD (Mercer)                   .0100      1%       4604  Riverside LSD (Logan, Shelby)          .0150 1½%
8501  Chippewa LSD (Wayne)                  .0100      1%       0908  Ross LSD (Butler)                      .0125 1¼%
6501  Circleville CSD (Pickaway)            .0075      ¾%       5008  Sebring LSD (Mahoning)                 .0100 1%
7001  Clear Fork Valley LSD (Richland, Knox)  .0100    1%       7508  Sidney CSD (Shelby, Logan)             .0075 ¾% 
1402  Clinton-Massie LSD (Clinton, Greene,  .0050      ½%       3118  Southwest LSD (Hamilton, Butler)       .0075 ¾%
    Warren)                                                     0604  St Mary’s CSD (Auglaize)               .0100 1%
5204  Cloverleaf LSD (Medina)               .0100      1%       6503  Teays Valley LSD (Pickaway, Fairfield, .0150 1½%
7201  Clyde-Green Springs EVSD (Sandusky,   .0150      1½%          Franklin)
    Seneca)                                                     6806  Tri-County North LSD (Preble, Darke,   .0100 1%
1704  Crestline EVSD (Crawford, Richland)   .0025      ¼%           Montgomery)
1505  East Palestine CSD (Columbiana)       .0050      ½%       8509  Triway LSD (Wayne, Holmes)             .0100 1%
8702  Eastwood LSD (Wood)                   .0100      1%       5509  Troy CSD (Miami)                       .0150 1½%
8603  Edon-Northwest LSD (Williams)         .0100      1%       2308  Walnut Township LSD (Fairfield)        .0175 1¾%
5101  Elgin LSD (Marion, Delaware, Hardin)  .0075      ¾%       2402  Washington Court House CSD (Fayette)   .0100 1%
0404  Geneva Area CSD (Ashtabula)           .0125      1¼%      2607  Wauseon EVSD (Fulton)                  .0175 1¾
7203  Gibsonburg EVSD (Sandusky, Wood)      .0100      1%       3907  Willard CSD (Huron, Crawford)          .0075 ¾%
8503  Green LSD (Wayne)                     .0050      ½%       7107  Zane Trace LSD (Ross)                  .0075 ¾%
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,  .0150     1½%
    Logan)
6704  James A Garfield LSD (Portage)        .0150      1½%
4901  Jefferson LSD (Madison)               .0100      1%
4902  Jonathan Alder LSD (Madison, Franklin,  .0125    1¼%
    Union)
2305  Lancaster CSD (Fairfield)             .0150      1½%
6502  Logan Elm LSD (Pickaway, Hocking)     .0100      1%
4904  Madison Plains LSD (Madison, Fayette,  .0125     1¼%
    Franklin)
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%
                                                           - 2 -

- 7 -

                         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

SD# School District Name (and Counties)    Rate  Percent         SD# School District Name (and Counties)         Rate  Percent
    Traditional Tax Base School Districts                            Traditional Tax Base School Districts
3301  Ada EVSD (Hancock, Hardin)           .0150        1½%      2903  Fairborn CSD (Greene, Clark, Montgomery) .0050   ½%
7501  Anna LSD (Shelby)                    .0150        1½%      2304  Fairfield Union LSD (Fairfield, Hocking,  .0200  2%
1901  Ansonia LSD (Darke)                  .0175        1¾%          Perry)
6301  Antwerp LSD (Paulding)               .0150        1½%      7503  Fairlawn LSD (Shelby)                     .0075  ¾%
3201  Arcadia LSD (Hancock, Seneca)        .0100        1%       2603  Fayette LSD (Fulton)                      .0100  1%
1902  Arcanum-Butler LSD (Darke)           .0150        1½%      7504  Fort Loramie LSD (Shelby, Darke)          .0150  1½%
3202  Arlington LSD (Hancock)              .0175        1¾%      5406  Fort Recovery LSD (Mercer, Darke)         .0150  1½%
2001  Ayersville LSD (Defiance)            .0100        1%       1903  Franklin Monroe LSD (Darke, Miami)        .0075  ¾%
3901  Bellevue CSD (Erie, Huron, Sandusky,   .0050      ½%       7202  Fremont CSD (Sandusky)                    .0125  1¼%
    Seneca)                                                      1305  Goshen LSD (Clermont, Warren)             .0100  1%
2501  Bexley CSD (Franklin)                .0075        ¾%       4501  Granville EVSD (Licking)                  .0075  ¾%
2101  Big Walnut LSD (Delaware)            .0075        ¾%       2904  Greeneview LSD (Greene, Clinton, Fayette)  .0100 1%
2303  Bloom-Carroll LSD (Fairfield)        .0125        1¼%      1904  Greenville CSD (Darke)                    .0050  ½%
0203  Bluffton EVSD (Allen, Hancock)       .0050        ½%       3302  Hardin Northern LSD (Hardin, Hancock)  .0175     1¾%
8701  Bowling Green CSD (Henry, Wood)      .0050        ½%       7505  Hardin-Houston LSD (Shelby)               .0075  ¾%
5502  Bradford EVSD (Darke, Miami, Shelby) .0175        1¾%      2004  Hicksville EVSD (Defiance)                .0150  1½%
8601  Bryan CSD (Williams)                 .0100        1%       5902  Highland LSD (Morrow, Delaware)           .0050  ½%
1701  Buckeye Central LSD (Crawford, Huron,   .0150     1½%      3604  Hillsboro CSD (Highland)                  .0100  1%
    Richland, Seneca)                                            3501  Holgate LSD (Henry)                       .0150  1½%
2102  Buckeye Valley LSD (Delaware, Marion,   .0100     1%       6903  Jennings LSD (Putnam)                     .0075  ¾%
    Morrow, Union)                                               4503  Johnstown-Monroe LSD (Delaware, Licking)  .0100  1%
2502  Canal Winchester LSD (Franklin, Fairfield)  .0075 ¾%       6904  Kalida LSD (Putnam)                       .0100  1%
8801  Carey EVSD (Wyandot, Seneca)         .0100        1%       3303  Kenton CSD (Hardin, Wyandot)              .0100  1%
8301  Carlisle LSD (Warren, Montgomery)    .0100        1%       7204  Lakota LSD (Sandusky, Seneca, Wood)  .0150       1½%
2902  Cedar Cliff LSD (Greene, Clark)      .0125        1¼%      6905  Leipsic LSD (Putnam)                      .0075  ¾%
4201  Centerburg LSD (Knox, Delaware, Licking)  .0075   ¾%       3502  Liberty Center LSD (Henry, Fulton)        .0175  1¾%
2002  Central LSD (Defiance, Williams)     .0125        1¼%      2306  Liberty Union-Thurston LSD (Fairfield)    .0175  1¾%
1303  Clermont-Northeastern LSD (Clermont,   .0100      1%       3205  Liberty-Benton LSD (Hancock)              .0075  ¾%
    Brown)                                                       4506  Licking Valley LSD (Licking, Muskingum)  .0100   1%
5402  Coldwater EVSD (Mercer)              .0050        ½%       4903  London CSD (Madison)                      .0100  1%
1703  Colonel Crawford LSD (Crawford)      .0125        1¼%      0303  Loudonville-Perrysville EVSD (Ashland,   .0125   1¼%
1502  Columbiana EVSD (Columbiana, Mahoning) .0100      1%           Holmes, Knox, Richland)
6901  Columbus Grove LSD (Putnam, Allen)   .0100        1%       0905  Madison LSD (Butler)                      .0050  ½%
6902  Continental LSD (Putnam)             .0100        1%       3206  McComb LSD (Hancock, Putnam, Wood) .0150         1½%
3203  Cory-Rawson LSD (Hancock)            .0175        1¾%      1102  Mechanicsburg EVSD (Champaign,            .0150  1½%
5503  Covington EVSD (Miami)               .0200        2%           Madison)
1503  Crestview LSD (Columbiana)           .0100        1%       8604  Millcreek-West Unity LSD (Williams)       .0100  1%
8101  Crestview LSD (Van Wert)             .0100        1%       6906  Miller City-New Cleveland LSD (Putnam)  .0125    1¼%
8502  Dalton LSD (Wayne)                   .0075        ¾%       0601  Minster LSD (Auglaize, Darke, Mercer,   .0100    1%
4202  Danville LSD (Knox, Holmes)          .0150        1½%          Shelby)
2003  Defiance CSD (Defiance, Paulding)    .0050        ½%       1905  Mississinawa Valley LSD (Darke)           .0175  1¾%
0204  Delphos CSD (Allen, Van Wert)        .0050        ½%       8802  Mohawk LSD (Crawford, Seneca, Wyandot)  .0100    1%
6803  Eaton CSD (Preble)                   .0150        1½%      5903  Mount Gilead EVSD (Morrow)                .0150  1½%
8602  Edgerton LSD (Williams, Defiance)    .0100        1%       6802  National Trail LSD (Preble, Darke)        .0175  1¾%
8703  Elmwood LSD (Wood, Hancock)          .0125        1¼%      0602  New Bremen LSD (Auglaize, Mercer,         .0100  1%
2602  Evergreen LSD (Fulton, Lucas)        .0150        1½%          Shelby)
8001  Fairbanks LSD (Union, Madison)       .0100        1%       0603  New Knoxville LSD (Auglaize, Shelby)      .0125  1¼%
                                                            - 3 -

- 8 -

                           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

SD# School District Name (and Counties)      Rate  Percent       SD# School District Name (and Counties)    Rate  Percent
    Traditional Base School Districts                                Traditional Base School Districts
5708  New Lebanon LSD (Montgomery)           .0125      1¼%      7106  Union-Scioto LSD (Ross)              .0050   ½% 
3903  New London LSD (Huron, Ashland, Lorain) .0100     1%       1510  United LSD (Columbiana)              .0050   ½%
0907  New Miami LSD (Butler)                 .0100      1%       8803  Upper Sandusky EVSD (Crawford,       .0125   1¼%
7404  New Riegel LSD (Seneca)                .0150      1½%          Marion, Wyandot)
4507  Newark CSD (Licking)                   .0100      1%       3306  Upper Scioto Valley LSD (Auglaize,   .0050   ½%
5506  Newton LSD (Darke, Miami)              .0175      1¾%          Hardin, Logan)
8003  North Union LSD (Union, Delaware)      .0100      1%       5713  Valley View LSD (Montgomery, Preble) .0175   1¾%
5904  Northmor LSD (Morrow, Marion, Richland)  .0100    1%       3207  Van Buren LSD (Hancock)              .0100   1%
8505  Northwestern LSD (Wayne, Ashland)      .0125      1¼%      8104  Van Wert CSD (Van Wert)              .0100   1%
3904  Norwalk CSD (Huron)                    .0050      ½%       3208  Vanlue LSD (Hancock, Seneca, Wyandot)  .0100 1%
4712  Oberlin CSD (Lorain)                   .0200      2%       1907  Versailles EVSD (Darke, Shelby)      .0100   1%
7405  Old Fort LSD (Seneca, Sandusky)        .0100      1%       0605  Wapakoneta CSD (Auglaize)            .0075   ¾%
8707  Otsego LSD (Wood, Henry, Lucas)        .0100      1%       6303  Wayne Trace LSD (Paulding, Putnam,   .0125   1¼%
6907  Ottawa-Glandorf LSD (Putnam)           .0150      1½%          Van Wert)
6908  Ottoville LSD (Putnam, Paulding)       .0075      ¾%       0606  Waynesfield-Goshen LSD (Allen,       .0100   1%
6909  Pandora-Gilboa LSD (Putnam, Allen)     .0175      1¾%          Auglaize, Logan)
5405  Parkway LSD (Mercer, Auglaize, Van Wert)  .0100   1%       4715  Wellington EVSD (Lorain, Huron)      .0100   1%
3504  Patrick Henry LSD (Henry, Putnam, Wood)  .0175    1¾%      1105  West Liberty-Salem LSD (Champaign,   .0175   1¾%
6302  Paulding EVSD (Paulding, Putnam)       .0100      1%           Logan)
8708  Perrysburg EVSD (Wood)                 .0050      ½%       3906  Western Reserve LSD (Huron, Erie)    .0125   1¼%
2604  Pettisville LSD (Fulton, Henry)        .0100      1%       3122  Wyoming CSD (Hamilton)               .0125   1¼%
2307  Pickerington LSD (Fairfield, Franklin) .0100      1%       2906  Xenia Community CSD (Greene, Warren)  .0050  ½%
2605  Pike-Delta-York LSD (Fulton)           .0100      1%       2907  Yellow Springs EVSD (Greene, Clark)  .0100   1%
5507  Piqua CSD (Miami)                      .0125      1¼%
7007  Plymouth-Shiloh LSD (Crawford, Huron,  .0100      1%
    Richland)
6804  Preble Shawnee LSD (Butler,            .0175      1¾%
    Montgomery, Preble)
2509  Reynoldsburg CSD (Franklin, Fairfield,   .0050    ½%
    Licking)
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 (Huron, Seneca)        .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%
0209  Spencerville LSD (Allen, Auglaize,     .0100      1%
    Van Wert)
5010  Springfield LSD (Mahoning)             .0100      1%
8607  Stryker LSD (Williams)                 .0150      1½%
2606  Swanton LSD (Fulton, Lucas)            .0075      ¾%
0909  Talawanda CSD (Butler, Preble)         .0100      1%
1103  Triad LSD (Champaign, Logan, Union)    .0150      1½%
1906  Tri-Village LSD (Darke)                .0150      1½%
6805  Twin Valley Community LSD (Preble)     .0150      1½%
                                                            - 4 -

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