The applicable school district is the one in which you resided on the last day of the tax year (12/31/2018 for calendar-year filers), not necessarily the district where your children attend school. Taxpayers without children, or without children in public school, are still subject to this tax.
Your school district may not be the same as the name of your town.
If you do not know your school district name, it is listed on your voter registration card.
Multiply the amount on line 53 by the surtax rate and enter the result.
Residents of school districts that do not have a surtax should enter zero on line 54.
Emergency Medical Services (EMS) Surtax
Counties may impose a countywide Emergency Medical Services (EMS) income surtax. At this time, Appanoose is the only county that has an EMS surtax. The EMS surtax is included in the school district surtax list.