District 110 » Levy Information

Levy Information


Thank you voters!  On February 14th, 2023, Pomeroy voters approved two separate measures:  a $4.4 million Educational Programs and Operations (EP&O) Levy, and a $3 million Capital Levy.  The EP&O Levy runs for 4 years (2024 - 2027), and the Capital Levy runs for 6 years (2024 - 2029).


What is a levy and what does it fund?

A levy is a short-term, locally approved property tax that allows a school district to pay for programs and services that the state does not fund or fully fund as part of “basic education.” Funds from each type of levy are only allowed to be used for specific purposes. For example, funds collected for an EP&O levy may not be used for construction, renovation, or building projects. This is why Pomeroy needs to run both an EP&O and a Capital levy.


Educational Programs & Operations Levy (EP&O)

EP&O Levy:  is used to make up the difference between money provided by the state vs. what it actually costs the school district to fund student programs and services. An EP&O levy may be approved for up to four years. In Pomeroy, the EP&O Levy helps pay for:

Certificated and classified staff salaries and benefits
  • Athletics
  • Extracurricular activities, including clubs such as FFA, FBLA, FCCLA, welding team, etc.
  • Transportation for events, including sports, field trips, etc.
  • School Resource Officer (SRO)
  • Smaller class sizes
  • Staff training
  • School counselors
  • Technology services and instruction
  • Textbooks and curriculum
  • Facility maintenance and upgrades
  • Heating, lighting, classroom supplies, and custodial supplies


Pomeroy voters approved our last EP&O levy in 2019, and it will expire in December 2023.  If approved by local voters on February 14th, the 2023 EP&O levy will simply replace our expiring levy.


Capital Levy

Capital Levy:  is used to fund things like modern technology and smaller building and renovation projects. A capital levy may be approved for up to six years. If approved, the Pomeroy Capital Levy would fund projects across our school buildings. Some key projects the Capital Levy may include, but are not limited to:

  • New elementary playground
  • Sidewalk replacements at elementary and high school
  • New elementary roof
  • Replacement lights at the football field