An existing Ohio law permits a school district to levy a property tax exclusively for school safety and security purposes. Ohio House Bill 24 - signed by Governor Kasich on March 30, 2018 - newly defines "school safety and security" to include, without limitation:

1. Funding permanent improvements to provide or enhance security;

2. Employing or contracting with safety personnel;

3. Providing mental health services and counseling; or

4. Providing training in safety and security practices and responses.

Prior to House Bill 24, the law did not specify what types of expenditures fit into the category of "safety and security." The above list provides specific purposes for the expenditures, but again, it is a non-exclusive list. Boards may use the tax levy dollars for other safety and security measures, as determined by the school board at its reasonable discretion.

The inclusion of mental health services and counseling in the bill was the result of a last-minute amendment, added in the wake of the Parkland, Fla. school shootings with the hope of encouraging boards of education to utilize this levy option in the law.