09/14/2026
To the Residents of Northern Union County Fire and EMS District
The District Board has voted to pass a resolution placing a 3-mill levy on the November ballot. Before we explain the reasons for this request, we would like to take a moment to provide some background on the operation and chain of command of your fire and EMS department.
A Brief History of the District
In 1999, the leadership of the Richwood Fire Department made the decision to evolve into a broader, district-led operation. The Northern Union County Fire and EMS District was formed to include Jackson Township, Claibourne Township, a portion of York Township, and the City of Richwood.
The District Board consists of one elected official from each of these participating entities, for a total of four board members.
The responsibility of the District Board is to oversee the operation of the fire and EMS department and to provide the level of service that the residents and voters of the district have agreed to fund.
How Millage Works
As we move forward, we want our residents to have a better understanding of how millage works.
Under Ohio law, the district operates primarily through what is known as outside millage. Unlike inside millage, outside millage does not automatically generate additional revenue simply because property values increase.
For example, if a 3-mill levy generated approximately $10,000 when it was originally approved, it will generally continue to generate approximately that same dollar amount as property values increase. Therefore, if property values in the community double over time, the amount of revenue generated by that levy does not automatically double.
One factor that can increase the total revenue collected is a change in the community's tax base, such as significant growth in industrial, commercial, or public-utility property. Our community has remained relatively stable in this regard. While we have experienced new residential development, that additional value is incorporated into the overall tax base and can result in the effective tax rate decreasing.
Voted Rate vs. Effective Rate
It is also important to understand the difference between the voted rate and the effective rate.
The voted rate is the millage rate approved by voters when a levy is passed.
The effective rate is the actual rate applied to the current value of a property. Because outside millage levies are subject to Ohio's property-tax limitations, the effective rate can decrease as property values increase, while the amount of revenue generated by the levy remains relatively stable.
Where We Stand Today
Here is a summary of the district’s existing levies:
• 1999: Voted Rate — 4.9 mills; Effective Rate — 1.57 mills
• 2006: Voted Rate — 4.0 mills; Effective Rate — 1.46 mills
• 2018: Voted Rate — 3.9 mills; Effective Rate — 2.29 mills
• Total: Voted Rate — 12.8 mills; Effective Rate — 5.32 mills
With the proposed additional 3-mill levy, the total voted rate would be 15.8 mills, with a projected total effective rate of approximately 8.32 mills, based on the figures above.
We understand that taxes are a difficult and challenging subject, and we recognize that any request for additional funding deserves careful consideration.
Our goal is to provide our residents with clear information about how the District operates, how your tax dollars fund the department, and why the Board believes additional funding is necessary.
We welcome questions, concerns, and conversation with the residents we serve. As your elected representatives on the District Board, we have a responsibility to oversee your fire and EMS service and to be transparent about the decisions we make on your behalf.
Thank you for taking the time to learn more about your Northern Union County Fire and EMS District.
