An override is a voted increase in the levy limit. An override cannot increase a community’s levy limit above the community’s levy ceiling. The levy ceiling is equal to 21Ž2 percent of the full and fair cash value of all taxable property in the community. When an override is passed the levy limit for the year is calculated by including the amount of the override. The override results in a permanent increase in the levy limit of the community. Overrides require a majority vote of approval by the electorate. A community can also assess taxes in excess of its levy limit or levy ceiling for the payment of certain capital projects and for the payment of specified debt service costs called exclusions. An exclusion for the purpose of raising funds for debt service costs is referred to as a debt exclusion, and an exclusion for the purpose of raising funds for capital project costs is referred to as a capital outlay expenditure exclusion. Both exclusions require voter approval with very limited exceptions. Unlike overrides, exclusions do not become part of the base upon which the levy limit is calculated for future years.