Toledo Voters Consider 0.25% Income Tax Levy Increase

Employers should prepare for potential payroll tax changes if the measure passes to fund local emergency services.

Updated on Oct. 28, 2026 in Jobs — General

Toledo Voters Consider 0.25% Income Tax Levy Increase

Live Poll

Would you support a new local income tax levy to fund fire and police emergency services?

Toledo voters head to the polls on November 3 to decide on Issue 16, a ballot measure proposing a 0.25% temporary income tax to fund police and fire services. If the measure fails, the Toledo Fire and Rescue Department warns that it may implement layoffs, with academy recruits facing the highest risk.

Why it matters

The city maintains that a new tax levy is necessary to sustain current staffing levels for emergency operations. Local business owners and employers should monitor the outcome, as the tax would increase payroll costs by $2.50 for every $1,000 of earned income through 2030.

The proposed 0.25% income tax would cost workers $75 annually on a $30,000 income, or $2.50 per $1,000 earned, to support the 591-person fire department. The levy is intended to run for three years, beginning January 1, 2027, and concluding at the end of 2030.

The players

Toledo Fire and Rescue Department

The municipal agency responsible for fire safety and emergency medical services in Toledo, employing 591 personnel.

Toledo Firefighters Local 92

The labor union representing city fire department personnel in contract negotiations and safety discussions.

John Kaminski

The Assistant Fire Chief overseeing departmental staffing and emergency service planning.

Joe Cira

The president of Toledo Firefighters Local 92 involved in discussions regarding potential service cuts.

The details

The city requires the additional revenue to maintain existing emergency service staffing levels. If the measure fails, union protocols mandate at least 30 days of notice before any layoffs occur, with fire academy recruits currently identified as the most vulnerable to staff reductions due to their low seniority.

November 3, 2026: Election day for Issue 16.
January 1, 2027: Proposed start date for the three-year tax.
End of 2030: Proposed end date for the tax.

Market Landscape

The potential funding shortfall follows the established pattern of the Toledo municipal budget approval process. This ballot initiative marks a direct voter-led effort to adjust city resources relative to the operating requirements of local emergency services.

Business owners in Toledo should prepare for potential payroll tax adjustments if the measure passes on November 3. Operators should evaluate their internal tax withholding systems to accommodate the proposed 0.25% increase beginning January 1, 2027.

The takeaway

The uncertainty surrounding Issue 16 creates a clear staffing risk for the city's emergency infrastructure that could impact workplace safety and insurance calculations. Operators should track the election results closely to adjust their planning for the 2027 fiscal year.