The Marshall County Board of Education laid the levy for FY 2026 at the same rate as last year, 82%, after the State Tax Commissioner and the State Board of Education approved the levy rate.

Board members laid the levy during a brief meeting this past week. This was a reconvened meeting from Tuesday, March 25, when the 2026 levy rate was first agreed upon by board members and submitted to the state.

According to Treasurer Nan Hartley, the levy generates about $47 million, which is equal to about half of Marshall County Schools’ annual operating budget. The other half is generated from general tax revenues.

Board members agreed to keep the levy rate the same despite a $44 million decrease in tax levy revenue recorded for FY 2026 compared to FY 2025. Hartley attributed the decrease to a “major reduction” in Class III property taxes collected for the county, which are taxes on personal property outside municipalities, and are “mostly equipment-based.”

Hartley noted that, compared to FY 2024, tax levy revenue increased by $4.5 million for the county for FY 2026. Marshall County Assessor Eric Buzzard attributed the $49 million spike in revenue for FY 2025 to an influx of Class III property taxes collected from oil and gas companies in the county.

Superintendent Shelby Haines said board members had lowered the levy a “number of times” since she became superintendent in 2019. She said the board opted to remain at the same percentage for FY 2026 because there have been variations in the amount of tax revenue the school system has received. She said the county would “continue to monitor” the tax revenues collected with Buzzard.

“We just want to stay where we’ve been and monitor any possible changes,” Haines said.

Board President John Miller said during the March 25 meeting that the board will “keep their fingers on the purse string” to carry them through 2026 with the revenue decrease.

Haines added that the board has earmarked money for future projects they want to execute, with approximately $70 million of the MCS budget for FY 2025 being set aside as “Reserve(d) for Contingencies.”

Hartley added that MCS budgets more than what they “can actually get done” for projects each year to ensure they are never under budget. Hartley said she meets with MCS Facilities Director Michael Price to see what projects can get completed within a year to achieve this.

“We’ll never be under budget because we budget quite a bit more in there with the hopes of completing much more,” Hartley said.

Haines noted that the board “wisely” created a fund to house money specifically for the construction of the John Marshall Aquatic Center.

Haines said the county had been working with architects and engineers, and that the natatorium was “on track” to be bid out for contract services. She noted that soon “actual ground movement” will begin on the project’s site at the northwest corner of the John Marshall High School student parking lot.

“There has been significant work done behind the scenes with A&E firms and the mechanics of the pool to make sure that the facility will be well-researched and thought-out as well as easily maintained and sustained for the school and community,” Haines said.

Another project on the horizon for which the board has set aside excess funding from FY 2025, is construction of the new Benwood-McMechen School. Haines said they have been working with the architecture and engineering firm awarded the project and the School Building Authority that has provided funding to ensure that the building meets the needs of the students, faculty and community.