Funded: State Policy Analysis

A Detailed Look at Each State's Funding Policies

Below, see summaries of the state’s education funding policy in each issue area. Click the Expand icon next to any summary to see more detail, if available, about that state’s policy regarding that issue area. Click the Citation icon
next to any summary to see the sources of the information regarding that issue area.
Ohio
Funding Basics
Overview

Ohio has a hybrid funding formula incorporating both student-based and resource-based elements. It calculates a cost for the education of a student with no special needs or services, called a base amount, by determining the cost of delivering education in a district based on the cost of the resources, such as staff salaries and course materials, required to do so. It then provides increased funding to educate specific categories of students. The categories of students considered in Ohio’s funding policy are students in certain grade levels, English-language learners, students from low-income households and students in high-poverty school districts, students with disabilities, students identified as gifted, students enrolled in career and technical education programs (CTE), and students enrolled in sparsely populated districts.

Base Amount

Ohio has a base funding amount per student that varies from district to district. Each district’s base cost is calculated considering the cost of providing five different types of resources.

Local Revenue
Expected Local Share

Ohio expects school districts to contribute revenue to their public schools. The amount each district is expected to raise is based on a combination of its property values and its residents’ income.

Property Tax Floors and Ceilings

Ohio sets a level above which local property tax rates require voter approval. Localities, including school districts, counties, and cities and townships, may impose, in total, $10.00 for every $1,000 of assessed local property wealth without voter approval. School districts may impose further property taxes with voter approval.

Other Local Taxes for Education

School districts in Ohio may receive local revenue from property taxes, income taxes, sales taxes, and a tax on casino revenues.

Student Characteristics
Grade Level

Ohio provides different levels of funding for students in different grade levels. It does so through its resource-based formula by specifying different student-to-teacher ratios for four different grade spans and providing funding for teacher positions accordingly.

English-Language Learner

Ohio provides increased funding for English-language learners. It does so by applying a multiplier to the statewide average base per-pupil amount for these students, which varies depending on the student’s education history.

Poverty

Ohio provides increased funding for students from low-income households at a level that differs depending on the concentration of students from low-income households in a district and for districts with high concentrations of students from low-income households. It does so in the form of two allocations: one that provides funding for students from low-income households, adjusted for the concentration of students from low-income households in the district, and another that provides increased funding for districts with high concentrations of students from low-income households and low levels of property wealth.

Special Education

Ohio funds special education using a multiple student weights system, providing different levels of funding for different categories of students. Students are assigned to six different categories based on their specific disabilities.

Gifted

Ohio provides increased funding for gifted and talented students. It does so through the resource-based component of its formula by specifying student-to-staff ratios for gifted education and providing funding for staff positions accordingly, modified by the district’s state share.

Career and Technical Education

Ohio provides increased funding for career and technical education (CTE) programs. It does so by applying multipliers to the statewide average base for CTE and each district’s state share percentage.

District Characteristics
Concentrated Poverty

Ohio provides increased funding for districts based on the concentrations of students from low-income households that they serve. It does so in the form of two allocations: one that provides funding for students from low-income households, adjusted for the concentration of students from low-income households in the district, and another that provides increased funding for districts with low levels of property wealth and income.

Sparsity and/or Small Size

Ohio provides increased funding for sparse school districts. It does so through its transportation funding system.

Charter Funding

Funding for charter schools in Ohio is calculated based on a formula similar to the one used to calculate funding for traditional public schools.

Click here to visit our charter funding site for more details.