BOARDMAN — A levy worth nearly $2 million is off the books in Boardman Township, at least for now.

Township leaders say before they can focus on fixing that, they must first pass three renewals in May.

Mahoning County Auditor Ralph Meacham said that in 2025, the township failed to place a 2.5-mill current expenses levy on the ballot for renewal. Funds for that levy, originally passed in 1995, were collected in tax year 2025, but will not be collected in 2026. Meacham said the levy is worth $1.971 million annually.

New state laws prohibit replacement levies and renewal levies with increases, so Boardman will have to put a new levy on the ballot if it wants to recover that funding source. Officials said the failure is the result of a series of unfortunate events.

The township’s levy plans are usually discussed prior to the May primary and November general election cycles. The standard has been that the township administrator brings the levy information for that cycle to the board’s attention.

But Township Administrator Jason Loree said the fiscal officer — at the time, William Leicht — was ultimately responsible for tracking revenue funds and levies up for renewal. As administrator, he also receives courtesy notifications about the levies up for renewal. However, Loree was out sick from December 2024 until March 2025.

“I was not in the office and was out for three months when communications were sent to the township regarding levy renewals in December of 2024. Also, at that time, the fiscal officer had resigned and there was a search,” he said.

Former trustee and current fiscal officer Brad Calhoun said Leicht also was struggling with his health and resigned in January, leading trustees Larry Moliterno and Tom Costello to appoint Calhoun to fill the spot. Calhoun’s seat on the board of trustees was filled by Steve Yacovone. Both were reelected to those seats in November.

Between Leicht’s departure and Calhoun taking over, an employee in the fiscal office, George Platton, managed daily operations.

On Oct. 10, Calhoun said Platton notified him that Meacham’s office had sent notice that the deadline for renewing the levy had been missed. Calhoun notified trustees the following day.

“Obviously, it’s a very important funding source. With this being gone, we probably will need to ask for additional funds, but it will be designated so the voters know where it’s going and what it’s supporting,” Calhoun said.

The money from the levy went to the general fund for expenses. Calhoun said the township’s fire department is the primary beneficiary of general fund support, as the department does not have its own independent fund, although it shares some revenue from a smaller support levy along with the police department. The general fund also supports zoning and some of the road department’s large equipment expenses.

“We’re financially stable at this point, but we’ve asked for department budget revisions,” Calhoun said. “They’ve implemented some spending controls and we’re strengthening the levy tracking procedures, so it’s not solely in the hands of the administration, but with the fiscal officer and trustees.”

He said his office has overseen other changes like closer review of departmental line-item expenditures — anything over $2,500 requires trustees approval; increased oversight of levy fund allocations; greater accountability in budget modifications, and clearer financial reporting practices.

Calhoun did say the township reached out to Meacham’s office to suggest that communications about upcoming levy renewals should be sent to the fiscal officer and trustees, as well as administration.

But replacing the missing levy is not Boardman’s top priority at the moment. Township leaders say such a measure will have to wait.

“It’s not necessarily a deficit at this point. Our focus is on getting these renewals passed in May, and we have asked all township departments to watch their waistlines,” Yacovone said. “Once they are passed, we will assess the financial situation moving forward.”

The three levies on the ballot are a 0.7-mill general fund levy, a 3-mill current expenses levy and a 3.85-mill police levy. Together, they represent $5.42 million of the township’s operating budget. The general fund levy generates about $285,545 annually, the current expense levy $1.43 million, and the police levy about $3.7 million.

If these do not pass, we will be having a very different conversation,” Calhoun said.

He said if any of the renewals fail in May, they will be on the November ballot.

TOWNSHIP FUNDING OPTIONS

At Monday’s regular trustees meeting, officials said they continue to study the issue of changing funding sources and possible future solutions for townships, especially one of Boardman’s size.

“When people think of moving to Boardman Township, what do they look for? What did I look for when my wife and I were looking for a house, coming to Boardman? It’s good police, good fire, good schools, good roads, good zoning. And I think that’s what we provide,” Yacovone said.

Missing levy aside, he said the township’s leaders are always discussing what else can be done to fund township government.

“We are looking at alternative solutions for funding, and we are doing our best to try to figure out a way to try to navigate Boardman forward into a future where we’re not overburdening the taxpayer,” Yacovone said. “But we need to also understand that we need to provide these services to the taxpayer because if they don’t get those services in the exceptional way we’ve continued to provide them, they’re not going to want to reside in Boardman, and that’s not what we want.”

Moliterno and Loree noted that state funding decisions have not made it any easier.

“We’re sitting here talking about some short-term solutions, but we are not taking our eye off the fact that we need to start thinking about some long-term solutions,” he said. “What can be sustainable for local communities to be funded, and this doesn’t even count the fact that the estate tax and local government tax, the state’s already reduced our rev by a couple million dollars.”

Loree noted that the township used to collect tangible personal property tax from local businesses, like car dealerships, based upon their active inventories. That was phased out beginning in 2006 and ending in 2008-09, altered to a commercial activity tax which did not benefit townships at all, and Loree said it cost Boardman about $2.8 million in annual revenue.

The removal of estate tax in 2013 took away another $1 million to $2 million annually, he said.

“There has been an attack on the township form of government for at least 19 years,” Loree said. “I hope the state comes up with a solution because the last thing we want to see is that, within one year, there’s no more Boardman Township because it gets gobbled up with the City of Youngstown or someone else.”

That option has been discussed in the event that a proposal to abolish all state property taxes should make the ballot and pass, rendering all active property-tax-based levies totally moot, and effectively defunding townships, county governments, and schools.

Calhoun said townships give taxpayers much better access to their elected officials and much better service for what they pay.

“In tax year 2025, with a 65,000-person population, the City of Youngstown had a $222.6 million budget. Boardman Township has a population of 41,000, and that can reach 90,000 in the daytime, and has a budget of $26 million,” he said. “For what we do here and what they do in the city, for the amount of money being spent and generated there, township government is by far one of the most efficient forms of government. To not recognize that at the state level is a shame.”