School district income tax in North Ohio: which districts charge it in 2026
Checked against the state’s 2026 list (dated December 30, 2025) and the sources linked at the end on 2 October 2026. Written by ProTaxService in Brunswick, OH, for taxpayers across North Ohio. General information, not tax advice for your situation.
TL;DR: Ohio has 214 school districts with a school district income tax in 2026, and only a few are in North Ohio. In the counties around Brunswick, Cleveland and Akron, the state’s list shows districts in Ashland, Geauga, Huron, Lorain, Medina, Portage, Stark, Summit and Wayne counties, and none in Cuyahoga, Lake or Erie. The Brunswick City School District is not on it. In Medina County only Cloverleaf Local School District charges the tax, at 1.00% of earned income. You owe it based on where you live, not where you work, and it is filed with the state on the SD 100.
Most Ohioans pay for their schools with property tax alone. A minority of districts also ask residents for an income tax, and it is easy to miss because it is not on your city return. It is filed with the state, and the district you live in decides whether you owe it.
This guide uses the Ohio Department of Taxation’s 2026 list to show which districts in North Ohio charge the tax, how it differs from your city income tax and how to check your own address.
How the tax works
You owe the school district income tax if you live in a district that has it. State law calls you a resident of the school district if you are domiciled there, or live there and keep a permanent place of abode in it, and it taxes the income you receive while you live there. Where you work does not matter. A Medina County resident who works in Cleveland pays the tax of the school district where the home is.
Ohio Revised Code 5748.01 gives a district two ways to define “taxable income”, chosen in the levy:
- The broader base: modified adjusted gross income less the exemptions, which can include income such as interest, dividends, pensions and rent.
- Earned income only: wages, salaries, tips and other employee pay, plus net earnings from self-employment.
The state’s list marks the earned-income districts. Of the 214 districts on the list, 68 use earned income only. Social Security benefits are deducted in figuring Ohio income, so they stay out of both bases.
It is a separate tax from the Ohio income tax and from your city tax. You file it on the school district return, the SD 100, with your Ohio return. For how the state and city layers work, see our guide to Ohio income tax in 2026 and the page on city income tax in the towns we serve.
North Ohio districts with the tax in 2026
Here is every district with the tax in the counties around Brunswick, Cleveland and Akron on the state’s 2026 list. “Earned income only” districts tax wages and self-employment profit. The others use the broader base.
| County | School district | 2026 rate | Tax base | Notes |
|---|---|---|---|---|
| Ashland | Hillsdale LSD | 1.25% | Earned income only | Expires 2033 |
| Ashland | Loudonville-Perrysville EVSD | 1.25% | Broader base | |
| Geauga | Berkshire LSD | 1.00% | Earned income only | |
| Huron | Bellevue CSD | 0.50% | Broader base | Expires 2036 |
| Huron | Monroeville LSD | 1.50% | Earned income only | |
| Huron | New London LSD | 1.00% | Broader base | |
| Huron | Norwalk CSD | 0.50% | Broader base | |
| Huron | South Central LSD | 1.25% | Broader base | |
| Huron | Western Reserve LSD | 1.25% | Broader base | |
| Huron | Willard CSD | 0.75% | Earned income only | |
| Lorain | Oberlin CSD | 2.00% | Broader base | 0.75% expires 2027, 1.25% continuing |
| Lorain | Wellington EVSD | 1.00% | Broader base | |
| Medina | Cloverleaf LSD | 1.00% | Earned income only | 0.75% expires 2034, 0.25% continuing |
| Portage | James A. Garfield LSD | 1.50% | Earned income only | Expires 2028 |
| Stark | Northwest LSD | 1.00% | Earned income only | Expires 2032 |
| Summit | Norton CSD | 0.50% | Earned income only | |
| Wayne | Chippewa LSD | 1.00% | Earned income only | Expires 2027 |
| Wayne | Dalton LSD | 0.75% | Broader base | |
| Wayne | Green LSD | 0.50% | Earned income only | Expires 2028 |
| Wayne | Northwestern LSD | 1.25% | Broader base | |
| Wayne | Norwayne LSD | 0.75% | Earned income only | Expires 2028 |
| Wayne | Triway LSD | 1.00% | Earned income only | Expires 2045 |
The state’s list says all of these taxes expire at the end of the year shown unless a district renews them, and “continuing” means a levy with no end date. Several have been renewed before, so an expiry year is not a prediction.
The counties with none
Cuyahoga County, Lake County and Erie County have no school district on the 2026 list. That includes the Cleveland suburbs and Lake County towns like Mentor and Willoughby. Summit County has one, Norton. Medina County has one, Cloverleaf. A household in Brunswick, Strongsville, Medina or Parma owes school district income tax only if its address is inside one of the districts in the table.
Do not confuse it with the school levies on your property tax bill. The Brunswick City School District levies property tax and is not on the state’s income tax list, which matches our page on Brunswick city income tax.
An example
If you live in the Cloverleaf Local School District and earn $60,000 in wages, the school district tax is 1.00% of earned income, or $600. Cloverleaf covers parts of Medina County, including areas around Lodi and Westfield Center. Add the city tax for your address (for example, Medina’s 1.25% would be $750 on the same wages) and the state tax on your Ohio return. They are three separate bills for three different governments.
In a broader-base district such as Oberlin or Wellington, interest, dividends and pension income can be part of the base, so the same household could owe more.
How to check your address
Use your home address, not a mailing address, and check the district itself. The Ohio Department of Taxation publishes the school district list each year and has a lookup tool called The Finder for municipal and school district tax data. Your county auditor’s tax bill also names your school district. If your address is near a district boundary, confirm with the district’s treasurer.
If you moved during the year, you owe the tax only for the part of the year you lived in a district with the tax. A part-year move is a common reason to have a preparer check the SD 100.
Frequently asked questions
Is school district income tax the same as my city income tax?
No. They are separate. The city tax is set by your city and filed with the city or its collector. The school district tax is set by a vote in your district and filed with the state on the SD 100.
Does it apply if I work in a different district?
Where you work does not matter. If you live in a district with the tax, you owe it wherever you work. If you only work in one, you do not owe it.
Is my pension taxed by the school district?
It depends on your district’s base. In earned-income-only districts, pensions and other unearned income are not in the base. In the other districts the base is Ohio income less exemptions, which can include pension income, though not Social Security.
Is Brunswick on the list?
No. The Brunswick City School District does not charge a school district income tax in 2026.
Does a levy that expires mean the tax is gone?
Not necessarily. A district can ask voters to renew it. Check the next list from the state, which comes out each winter.
The short version
- 214 districts in Ohio have the tax in 2026, and a minority are in North Ohio.
- None in Cuyahoga, Lake or Erie counties. One each in Medina (Cloverleaf, 1.00%), Summit (Norton, 0.50%), Geauga, Portage and Stark.
- It follows where you live and is filed on the SD 100 with your Ohio return.
- Earned income only in 68 districts. The rest use the broader base.
- Check your district with ODT’s list or The Finder, and confirm if you are near a boundary.
Rates and levies change, and your facts matter. Confirm figures with the Ohio Department of Taxation or bring your address and records to a preparer.
ProTaxService is a small practice in Brunswick, OH, run by Elena Rusakovich, an IRS-registered tax preparer (PTIN), working with individuals and small businesses across North Ohio. We prepare individual tax returns, including the school district return where it applies, and city returns for Brunswick and for the cities that use RITA, such as Medina and Strongsville. Tell us what you need or call (440) 212-9613.
Sources
- Ohio Department of Taxation: School district income tax list, effective calendar year 2026 (dated December 30, 2025) and The Finder.
- Ohio Revised Code: 5748.01 definitions, read 2 October 2026.
- City of Brunswick: income tax.