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Columbiana County
11 districts · 11,767 pupils · 4 on the guarantee · 5 at the 20-mill floor · richest 3.5× 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 Columbiana County
United Local stands on 3.5× Wellsville Local's tax base per pupil: $390,421 against $110,292. Every district in the county by the assessed valuation each of its pupils stands on — one dot each, poorest on the left. The shaded box is the middle half of them.
The values
- Wellsville Local: $110,292 per pupil, $15,598 state aid per pupil
- East Liverpool City: $115,480 per pupil, $11,741 state aid per pupil
- Crestview Local: $155,918 per pupil, $8,034 state aid per pupil
- Lisbon Exempted Village: $185,849 per pupil, $11,578 state aid per pupil
- East Palestine City: $198,045 per pupil, $9,580 state aid per pupil
- Salem City: $213,819 per pupil, $6,698 state aid per pupil
- Leetonia Exempted Village School District: $221,908 per pupil, $10,850 state aid per pupil
- Beaver Local: $224,986 per pupil, $5,117 state aid per pupil
- Southern Local: $242,864 per pupil, $10,126 state aid per pupil
- Columbiana Exempted Village: $291,699 per pupil, $3,773 state aid per pupil
- United Local: $390,421 per pupil, $6,968 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| United Local The most property wealth per pupil here |
$390,421 | $6,968 | 964 |
| Wellsville Local The least |
$110,292 | $15,598 | 592 |
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 Columbiana 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, 3.5 times apart on the tax base each pupil stands on — $280,129 per pupil of assessed valuation. Every mill Wellsville Local levies raises 0.28 of what the same mill raises in United Local, which is the disparity DeRolph was brought over and the reason the formula has an equalization term at all.
The formula answers it here: Wellsville Local receives $8,630 more state aid per pupil than United Local. Whether that closes the gap is a different question from whether it points the right way — $280,129 of valuation per pupil is not repaired by $8,630 of aid. Statewide, 294 districts are held above their formula amount.
11 districts
| District | Pupils | Valuation per pupil, FY2024 | State aid per pupil | Spending per pupil, FY2024 | Status |
|---|---|---|---|---|---|
| Beaver Local | 1,674 | $224,986 | $5,117 | $12,169 | on the guarantee |
| Columbiana Exempted Village | 903 | $291,699 | $3,773 | $14,221 | on the guarantee · at the 20-mill floor |
| Crestview Local | 1,103 | $155,918 | $8,034 | $14,563 | at the 20-mill floor |
| East Liverpool City | 1,868 | $115,480 | $11,741 | $17,899 | on formula |
| East Palestine City | 866 | $198,045 | $9,580 | $15,593 | on formula |
| Leetonia Exempted Village School District | 482 | $221,908 | $10,850 | $20,581 | on the guarantee |
| Lisbon Exempted Village | 660 | $185,849 | $11,578 | $17,306 | at the 20-mill floor |
| Salem City | 1,903 | $213,819 | $6,698 | $12,838 | on formula |
| Southern Local | 753 | $242,864 | $10,126 | — | at the 20-mill floor |
| United Local | 964 | $390,421 | $6,968 | $15,353 | on the guarantee · at the 20-mill floor |
| Wellsville Local | 592 | $110,292 | $15,598 | $20,945 | on formula |
11,767 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 $9,580 per pupil, against $5,910 statewide. 4 of 11 are on the guarantee, against 48% of the state. 5 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, 11 of the 11 districts here rose and 0 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 11, 11 rose, 0 fell.
- FY2026 to FY2027: of 11, 9 rose, 2 fell. The 2 that fell: Crestview Local and Wellsville Local.
- FY2025 to FY2027: of 11, 11 rose, 0 fell.
The values
- Southern Local: +14.1% (+$1,381,124) in total state support, FY2025 to FY2027
- Salem City: +8.0% (+$1,018,260) in total state support, FY2025 to FY2027
- Lisbon Exempted Village: +5.2% (+$394,359) in total state support, FY2025 to FY2027
- East Palestine City: +3.6% (+$302,583) in total state support, FY2025 to FY2027
- East Liverpool City: +3.3% (+$763,208) in total state support, FY2025 to FY2027
- Crestview Local: +2.7% (+$256,336) in total state support, FY2025 to FY2027
- Columbiana Exempted Village: +1.9% (+$74,952) in total state support, FY2025 to FY2027
- Beaver Local: +1.6% (+$165,657) in total state support, FY2025 to FY2027
- Leetonia Exempted Village School District: +0.9% (+$49,530) in total state support, FY2025 to FY2027
- United Local: +0.5% (+$39,133) in total state support, FY2025 to FY2027
- Wellsville Local: +0.2% (+$18,498) in total state support, FY2025 to FY2027
| Southern Local | $9,790,992 | $10,293,420 | $11,172,115 | +5.1% +$502,428 | +8.5% +$878,696 | +14.1% +$1,381,124 |
54.4% | 52.5% | Foundation aid +$1,319,709 |
|---|---|---|---|---|---|---|---|---|---|
| Salem City | $12,711,630 | $13,371,227 | $13,729,890 | +5.2% +$659,597 | +2.7% +$358,663 | +8.0% +$1,018,260 |
51.6% | 48.0% | Foundation aid +$879,476 |
| Lisbon Exempted Village | $7,654,399 | $7,964,166 | $8,048,758 | +4.0% +$309,767 | +1.1% +$84,592 | +5.2% +$394,359 |
64.0% | 60.0% | Foundation aid +$294,621 |
| East Palestine City | $8,477,350 | $8,727,962 | $8,779,933 | +3.0% +$250,612 | +0.6% +$51,971 | +3.6% +$302,583 |
55.2% | 51.8% | Foundation aid +$281,363 |
| East Liverpool City | $22,875,659 | $23,247,989 | $23,638,868 | +1.6% +$372,330 | +1.7% +$390,879 | +3.3% +$763,208 |
74.4% | 73.0% | Foundation aid +$1,155,127 |
| Crestview Local | $9,335,175 | $9,694,349 | $9,591,511 | +3.8% +$359,174 | −1.1% −$102,838 | +2.7% +$256,336 |
61.3% | 57.6% | Foundation aid +$257,058 |
| Columbiana Exempted Village | $3,863,102 | $3,904,856 | $3,938,054 | +1.1% +$41,753 | +0.9% +$33,198 | +1.9% +$74,952 |
26.8% | 18.7% | Foundation aid −$111,395 |
| Beaver Local | $10,175,829 | $10,323,365 | $10,341,486 | +1.4% +$147,536 | +0.2% +$18,121 | +1.6% +$165,657 |
41.7% | 38.0% | Formula transition supplement −$112,087 |
| Leetonia Exempted Village School District | $5,694,604 | $5,738,031 | $5,744,133 | +0.8% +$43,428 | +0.1% +$6,102 | +0.9% +$49,530 |
59.9% | 56.7% | Formula transition supplement +$106,366 |
| United Local | $7,641,033 | $7,671,348 | $7,680,166 | +0.4% +$30,315 | +0.1% +$8,818 | +0.5% +$39,133 |
32.0% | 22.9% | Base funding supplement +$37,808 |
| Wellsville Local | $9,561,610 | $9,814,152 | $9,580,109 | +2.6% +$252,542 | −2.4% −$234,044 | +0.2% +$18,498 |
80.3% | 79.0% | Supplemental targeted assistance (repealed by H.B. 96) −$229,570 |
On foundation aid:
- FY2025 to FY2026: of 11, 7 rose, 2 fell, 2 did not move. The 2 that fell: Columbiana Exempted Village and Leetonia Exempted Village School District.
- FY2026 to FY2027: of 11, 5 rose, 3 fell, 3 did not move. The 3 that fell: Crestview Local, Leetonia Exempted Village School District and Wellsville Local.
- FY2025 to FY2027: of 11, 7 rose, 2 fell, 2 did not move. The 2 that fell: Columbiana Exempted Village and Leetonia Exempted Village School District.
The values
- Southern Local: +20.9% (+$1,319,709) in foundation aid, FY2025 to FY2027
- Salem City: +7.4% (+$879,476) in foundation aid, FY2025 to FY2027
- East Liverpool City: +5.6% (+$1,155,127) in foundation aid, FY2025 to FY2027
- Lisbon Exempted Village: +4.0% (+$294,621) in foundation aid, FY2025 to FY2027
- East Palestine City: +3.5% (+$281,363) in foundation aid, FY2025 to FY2027
- Crestview Local: +3.0% (+$257,058) in foundation aid, FY2025 to FY2027
- Wellsville Local: +2.5% (+$223,173) in foundation aid, FY2025 to FY2027
- Beaver Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- United Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Leetonia Exempted Village School District: −1.7% (−$90,358) in foundation aid, FY2025 to FY2027
- Columbiana Exempted Village: −3.2% (−$111,395) in foundation aid, FY2025 to FY2027
| Southern Local | $6,305,339 | $6,757,125 | $7,625,049 | +7.2% +$451,785 | +12.8% +$867,924 | +20.9% +$1,319,709 |
54.4% | 52.5% |
|---|---|---|---|---|---|---|---|---|
| Salem City | $11,865,920 | $12,454,590 | $12,745,397 | +5.0% +$588,669 | +2.3% +$290,807 | +7.4% +$879,476 |
51.6% | 48.0% |
| East Liverpool City | $20,772,503 | $21,546,589 | $21,927,631 | +3.7% +$774,085 | +1.8% +$381,042 | +5.6% +$1,155,127 |
74.4% | 73.0% |
| Lisbon Exempted Village | $7,341,414 | $7,605,083 | $7,636,035 | +3.6% +$263,669 | +0.4% +$30,953 | +4.0% +$294,621 |
64.0% | 60.0% |
| East Palestine City | $8,018,116 | $8,237,921 | $8,299,479 | +2.7% +$219,805 | +0.7% +$61,558 | +3.5% +$281,363 |
55.2% | 51.8% |
| Crestview Local | $8,603,267 | $8,918,525 | $8,860,325 | +3.7% +$315,257 | −0.7% −$58,199 | +3.0% +$257,058 |
61.3% | 57.6% |
| Wellsville Local | $9,017,308 | $9,468,303 | $9,240,480 | +5.0% +$450,996 | −2.4% −$227,823 | +2.5% +$223,173 |
80.3% | 79.0% |
| Beaver Local | $8,567,405 | $8,567,405 | $8,567,405 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
41.7% | 38.0% |
| United Local | $6,716,165 | $6,716,165 | $6,716,165 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
32.0% | 22.9% |
| Leetonia Exempted Village School District | $5,315,922 | $5,299,056 | $5,225,565 | −0.3% −$16,866 | −1.4% −$73,491 | −1.7% −$90,358 |
59.9% | 56.7% |
| Columbiana Exempted Village | $3,517,997 | $3,406,602 | $3,406,602 | −3.2% −$111,395 | 0.0% $0 | −3.2% −$111,395 |
26.8% | 18.7% |
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.
Without supplemental targeted assistance, which H.B. 96 repealed after FY2025, total state support from FY2025 to FY2026 moved: East Liverpool City +4.2% ($558,513 of it in FY2025); Wellsville Local +5.2% ($229,570 of it in FY2025). Those districts' first step on total state support carries the whole supplement as a loss; this is what the rest of the payment did.
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.