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Brown County
5 districts · 6,030 pupils · 2 on the guarantee · 4 at the 20-mill floor · richest 2.1× the poorest
All 88 counties, ordered by that ratio. The median Ohio district receives $5,910 per pupil in state aid in FY2027.
The spread inside Brown County
Eastern Local School District stands on 2.1× Western Brown Local's tax base per pupil: $258,892 against $123,939. Every district in the county by the assessed valuation each of its pupils stands on — one dot each, poorest on the left.
The values
- Western Brown Local: $123,939 per pupil, $8,453 state aid per pupil
- Georgetown Exempted Village: $154,191 per pupil, $10,282 state aid per pupil
- Ripley-Union-Lewis-Huntington Local: $183,148 per pupil, $11,046 state aid per pupil
- Fayetteville-Perry Local: $186,443 per pupil, $7,485 state aid per pupil
- Eastern Local School District: $258,892 per pupil, $5,779 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Eastern Local School District The most property wealth per pupil here |
$258,892 | $5,779 | 1,102 |
| Western Brown Local The least |
$123,939 | $8,453 | 2,615 |
These four figures are the headline; the full comparison puts the two side by side on every measure the panel carries.
Where that sits among the 84 counties with more than one district reporting a tax base — one dot each, narrowest on the left, and the rule marked Brown is this county. The median is 2.1× apart.
The values
- Adams: 1.1× between its richest and poorest district
- Carroll: 1.2× between its richest and poorest district
- Auglaize: 1.2× between its richest and poorest district
- Harrison: 1.2× between its richest and poorest district
- Morrow: 1.3× between its richest and poorest district
- Jackson: 1.3× between its richest and poorest district
- Meigs: 1.4× between its richest and poorest district
- Van Wert: 1.4× between its richest and poorest district
- Preble: 1.4× between its richest and poorest district
- Paulding: 1.5× between its richest and poorest district
- Greene: 1.5× between its richest and poorest district
- Champaign: 1.5× between its richest and poorest district
- Huron: 1.5× between its richest and poorest district
- Highland: 1.5× between its richest and poorest district
- Mercer: 1.5× between its richest and poorest district
- Pike: 1.6× between its richest and poorest district
- Geauga: 1.6× between its richest and poorest district
- Madison: 1.6× between its richest and poorest district
- Putnam: 1.6× between its richest and poorest district
- Medina: 1.6× between its richest and poorest district
- Gallia: 1.7× between its richest and poorest district
- Holmes: 1.7× between its richest and poorest district
- Clinton: 1.7× between its richest and poorest district
- Pickaway: 1.7× between its richest and poorest district
- Union: 1.7× between its richest and poorest district
- Henry: 1.7× between its richest and poorest district
- Sandusky: 1.7× between its richest and poorest district
- Darke: 1.8× between its richest and poorest district
- Williams: 1.8× between its richest and poorest district
- Shelby: 1.8× between its richest and poorest district
- Guernsey: 1.8× between its richest and poorest district
- Perry: 1.8× between its richest and poorest district
- Ashtabula: 1.8× between its richest and poorest district
- Warren: 1.8× between its richest and poorest district
- Delaware: 1.9× between its richest and poorest district
- Fayette: 1.9× between its richest and poorest district
- Fulton: 2.0× between its richest and poorest district
- Scioto: 2.0× between its richest and poorest district
- Washington: 2.0× between its richest and poorest district
- Clermont: 2.0× between its richest and poorest district
- Hardin: 2.1× between its richest and poorest district
- Wood: 2.1× between its richest and poorest district
- Muskingum: 2.1× between its richest and poorest district
- Brown: 2.1× between its richest and poorest district
- Erie: 2.1× between its richest and poorest district
- Tuscarawas: 2.2× between its richest and poorest district
- Hancock: 2.3× between its richest and poorest district
- Coshocton: 2.3× between its richest and poorest district
- Clark: 2.3× between its richest and poorest district
- Wyandot: 2.3× between its richest and poorest district
- Richland: 2.4× between its richest and poorest district
- Ashland: 2.4× between its richest and poorest district
- Miami: 2.4× between its richest and poorest district
- Lawrence: 2.4× between its richest and poorest district
- Logan: 2.5× between its richest and poorest district
- Belmont: 2.5× between its richest and poorest district
- Knox: 2.5× between its richest and poorest district
- Lucas: 2.6× between its richest and poorest district
- Portage: 2.6× between its richest and poorest district
- Ross: 2.6× between its richest and poorest district
- Licking: 2.6× between its richest and poorest district
- Marion: 2.6× between its richest and poorest district
- Seneca: 2.7× between its richest and poorest district
- Wayne: 2.8× between its richest and poorest district
- Noble: 2.8× between its richest and poorest district
- Fairfield: 2.9× between its richest and poorest district
- Allen: 3.0× between its richest and poorest district
- Butler: 3.0× between its richest and poorest district
- Stark: 3.2× between its richest and poorest district
- Defiance: 3.2× between its richest and poorest district
- Summit: 3.3× between its richest and poorest district
- Columbiana: 3.5× between its richest and poorest district
- Athens: 3.8× between its richest and poorest district
- Franklin: 3.9× between its richest and poorest district
- Mahoning: 4.4× between its richest and poorest district
- Lorain: 4.7× between its richest and poorest district
- Lake: 4.7× between its richest and poorest district
- Crawford: 4.9× between its richest and poorest district
- Trumbull: 5.1× between its richest and poorest district
- Montgomery: 5.3× between its richest and poorest district
- Hamilton: 5.3× between its richest and poorest district
- Cuyahoga: 5.5× between its richest and poorest district
- Jefferson: 6.5× between its richest and poorest district
- Ottawa: 7.4× between its richest and poorest district
Two districts in the same county, 2.1 times apart on the tax base each pupil stands on — $134,953 per pupil of assessed valuation. Every mill Western Brown Local levies raises 0.48 of what the same mill raises in Eastern Local School District, which is the disparity DeRolph was brought over and the reason the formula has an equalization term at all.
The formula answers it here: Western Brown Local receives $2,674 more state aid per pupil than Eastern Local School District. Whether that closes the gap is a different question from whether it points the right way — $134,953 of valuation per pupil is not repaired by $2,674 of aid. Statewide, 294 districts are held above their formula amount.
5 districts
| District | Pupils | Valuation per pupil, FY2024 | State aid per pupil | Spending per pupil, FY2024 | Status |
|---|---|---|---|---|---|
| Eastern Local School District | 1,102 | $258,892 | $5,779 | $14,837 | on the guarantee · at the 20-mill floor |
| Fayetteville-Perry Local | 706 | $186,443 | $7,485 | $14,437 | at the 20-mill floor |
| Georgetown Exempted Village | 923 | $154,191 | $10,282 | $14,739 | at the 20-mill floor |
| Ripley-Union-Lewis-Huntington Local | 684 | $183,148 | $11,046 | $16,919 | on formula |
| Western Brown Local | 2,615 | $123,939 | $8,453 | $12,816 | on the guarantee · at the 20-mill floor |
6,030 pupils across the districts listed, and that is a sum of these districts rather than a count of the county's children — Ohio school district boundaries cross county lines, so some of these pupils live elsewhere and some of the county's live in districts on another page. The department attributes each district to one county and this page inherits that attribution; it is a peer group, not a boundary.
Median state aid here is $8,453 per pupil, against $5,910 statewide. 2 of 5 are on the guarantee, against 48% of the state. 4 are at or below the 20-mill floor, where H.B. 920's reduction factors stop operating and a reappraisal raises revenue again.
Who gained, who lost
On total state support from FY2025 to FY2027, 3 of the 5 districts here rose and 2 fell. Every district here in the three years, on the measure selected. FY2025 is the department's final payment report; FY2026 and FY2027 are its models of those years, not payments. Changes are percentages of each district's own earlier year, so a city and a village read on one scale. Every figure is in nominal dollars.
On total state support:
- FY2025 to FY2026: of 5, 4 rose, 1 fell. Only Fayetteville-Perry Local fell.
- FY2026 to FY2027: of 5, 2 rose, 3 fell. The 2 that rose: Eastern Local School District and Georgetown Exempted Village.
- FY2025 to FY2027: of 5, 3 rose, 2 fell. The 2 that fell: Fayetteville-Perry Local and Ripley-Union-Lewis-Huntington Local.
The values
- Georgetown Exempted Village: +5.8% (+$560,518) in total state support, FY2025 to FY2027
- Eastern Local School District: +1.5% (+$110,368) in total state support, FY2025 to FY2027
- Western Brown Local: +0.9% (+$229,881) in total state support, FY2025 to FY2027
- Ripley-Union-Lewis-Huntington Local: −0.6% (−$46,875) in total state support, FY2025 to FY2027
- Fayetteville-Perry Local: −7.0% (−$437,343) in total state support, FY2025 to FY2027
| Georgetown Exempted Village | $9,667,564 | $9,962,089 | $10,228,082 | +3.0% +$294,525 | +2.7% +$265,993 | +5.8% +$560,518 |
62.8% | 59.1% | Foundation aid +$510,345 |
|---|---|---|---|---|---|---|---|---|---|
| Eastern Local School District | $7,558,790 | $7,649,124 | $7,669,158 | +1.2% +$90,334 | +0.3% +$20,034 | +1.5% +$110,368 |
34.6% | 28.0% | Transportation +$119,513 |
| Western Brown Local | $25,560,241 | $25,799,629 | $25,790,122 | +0.9% +$239,388 | 0.0% −$9,508 | +0.9% +$229,881 |
63.3% | 58.5% | Performance supplement +$115,216 |
| Ripley-Union-Lewis-Huntington Local | $8,328,214 | $8,591,218 | $8,281,339 | +3.2% +$263,004 | −3.6% −$309,879 | −0.6% −$46,875 |
62.5% | 58.7% | Transportation −$46,699 |
| Fayetteville-Perry Local | $6,281,296 | $6,205,413 | $5,843,954 | −1.2% −$75,883 | −5.8% −$361,460 | −7.0% −$437,343 |
49.4% | 42.8% | Foundation aid −$431,520 |
On foundation aid:
- FY2025 to FY2026: of 5, 2 rose, 1 fell, 2 did not move. Only Fayetteville-Perry Local fell.
- FY2026 to FY2027: of 5, 1 rose, 2 fell, 2 did not move. Only Georgetown Exempted Village rose.
- FY2025 to FY2027: of 5, 1 rose, 2 fell, 2 did not move. Only Georgetown Exempted Village rose.
The values
- Georgetown Exempted Village: +5.7% (+$510,345) in foundation aid, FY2025 to FY2027
- Eastern Local School District: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Western Brown Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Ripley-Union-Lewis-Huntington Local: 0.0% (−$3,156) in foundation aid, FY2025 to FY2027
- Fayetteville-Perry Local: −7.5% (−$431,520) in foundation aid, FY2025 to FY2027
| Georgetown Exempted Village | $8,984,496 | $9,194,484 | $9,494,841 | +2.3% +$209,988 | +3.3% +$300,357 | +5.7% +$510,345 |
62.8% | 59.1% |
|---|---|---|---|---|---|---|---|---|
| Eastern Local School District | $6,367,541 | $6,367,541 | $6,367,541 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
34.6% | 28.0% |
| Western Brown Local | $22,106,475 | $22,106,475 | $22,106,475 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
63.3% | 58.5% |
| Ripley-Union-Lewis-Huntington Local | $7,555,737 | $7,778,885 | $7,552,581 | +3.0% +$223,148 | −2.9% −$226,303 | 0.0% −$3,156 |
62.5% | 58.7% |
| Fayetteville-Perry Local | $5,716,714 | $5,640,901 | $5,285,194 | −1.3% −$75,813 | −6.3% −$355,707 | −7.5% −$431,520 |
49.4% | 42.8% |
The two measures can disagree in sign. Total state support is every line the department pays a district through; foundation aid is core foundation funding and the guarantee alone, and a district held at its base does not move on it whatever its other lines do. Each district's name opens its change tab, which splits its own figures by line.
State share, from FY2026 to FY2027, falls in every district here. It is the part of base cost the state pays after a district's local capacity is charged, so it reaches the dollars through foundation aid; the FY2025 payment report does not publish it.
The same steps for every district in Ohio, one provision at a time — the supplement H.B. 96 repealed, the new count in DPIA, reappraisal through local capacity and the phase-in — are on What changed.
A district whose territory crosses a county line is filed under the one county the department assigns it, so it appears on that county's page and on no other.