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Highland County
5 districts · 6,270 pupils · 1 on the guarantee · 5 at the 20-mill floor · richest 1.5× 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 Highland County
Hillsboro City stands on 1.5× Fairfield Local's tax base per pupil: $192,895 against $126,742. Every district in the county by the assessed valuation each of its pupils stands on — one dot each, poorest on the left.
The values
- Fairfield Local: $126,742 per pupil, $10,117 state aid per pupil
- Greenfield Exempted Village: $140,022 per pupil, $9,342 state aid per pupil
- Lynchburg-Clay Local: $165,090 per pupil, $9,662 state aid per pupil
- Bright Local: $186,335 per pupil, $10,794 state aid per pupil
- Hillsboro City: $192,895 per pupil, $6,689 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Hillsboro City The most property wealth per pupil here |
$192,895 | $6,689 | 2,040 |
| Fairfield Local The least |
$126,742 | $10,117 | 823 |
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 Highland 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, 1.5 times apart on the tax base each pupil stands on — $66,153 per pupil of assessed valuation. Every mill Fairfield Local levies raises 0.66 of what the same mill raises in Hillsboro City, which is the disparity DeRolph was brought over and the reason the formula has an equalization term at all.
The formula answers it here: Fairfield Local receives $3,428 more state aid per pupil than Hillsboro City. Whether that closes the gap is a different question from whether it points the right way — $66,153 of valuation per pupil is not repaired by $3,428 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 |
|---|---|---|---|---|---|
| Bright Local | 649 | $186,335 | $10,794 | $16,774 | at the 20-mill floor |
| Fairfield Local | 823 | $126,742 | $10,117 | $14,750 | at the 20-mill floor |
| Greenfield Exempted Village | 1,789 | $140,022 | $9,342 | $16,483 | at the 20-mill floor |
| Hillsboro City | 2,040 | $192,895 | $6,689 | $15,385 | at the 20-mill floor |
| Lynchburg-Clay Local | 968 | $165,090 | $9,662 | $16,264 | on the guarantee · at the 20-mill floor |
6,270 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 $9,662 per pupil, against $5,910 statewide. 1 of 5 is 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, 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 Hillsboro City fell.
- FY2026 to FY2027: of 5, 0 rose, 5 fell.
- FY2025 to FY2027: of 5, 3 rose, 2 fell. The 2 that fell: Fairfield Local and Hillsboro City.
The values
- Bright Local: +3.1% (+$262,360) in total state support, FY2025 to FY2027
- Greenfield Exempted Village: +0.7% (+$124,002) in total state support, FY2025 to FY2027
- Lynchburg-Clay Local: +0.6% (+$68,409) in total state support, FY2025 to FY2027
- Fairfield Local: −0.3% (−$28,886) in total state support, FY2025 to FY2027
- Hillsboro City: −9.9% (−$1,712,728) in total state support, FY2025 to FY2027
| Bright Local | $8,360,810 | $8,660,107 | $8,623,171 | +3.6% +$299,297 | −0.4% −$36,937 | +3.1% +$262,360 |
62.0% | 57.4% | Foundation aid +$380,912 |
|---|---|---|---|---|---|---|---|---|---|
| Greenfield Exempted Village | $18,819,570 | $19,028,715 | $18,943,572 | +1.1% +$209,144 | −0.4% −$85,142 | +0.7% +$124,002 |
66.8% | 63.4% | Foundation aid +$120,988 |
| Lynchburg-Clay Local | $11,063,798 | $11,148,667 | $11,132,207 | +0.8% +$84,869 | −0.1% −$16,460 | +0.6% +$68,409 |
55.6% | 50.0% | Transportation −$231,659 |
| Fairfield Local | $9,244,836 | $9,396,238 | $9,215,950 | +1.6% +$151,402 | −1.9% −$180,287 | −0.3% −$28,886 |
63.4% | 59.0% | Foundation aid −$63,892 |
| Hillsboro City | $17,291,044 | $16,722,640 | $15,578,316 | −3.3% −$568,404 | −6.8% −$1,144,324 | −9.9% −$1,712,728 |
54.3% | 49.0% | Foundation aid −$1,575,798 |
On foundation aid:
- FY2025 to FY2026: of 5, 3 rose, 1 fell, 1 did not move. Only Hillsboro City fell.
- FY2026 to FY2027: of 5, 1 rose, 3 fell, 1 did not move. Only Bright Local rose.
- FY2025 to FY2027: of 5, 2 rose, 2 fell, 1 did not move. The 2 that fell: Fairfield Local and Hillsboro City.
The values
- Bright Local: +5.7% (+$380,912) in foundation aid, FY2025 to FY2027
- Greenfield Exempted Village: +0.7% (+$120,988) in foundation aid, FY2025 to FY2027
- Lynchburg-Clay Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Fairfield Local: −0.8% (−$63,892) in foundation aid, FY2025 to FY2027
- Hillsboro City: −10.4% (−$1,575,798) in foundation aid, FY2025 to FY2027
| Bright Local | $6,626,189 | $6,912,708 | $7,007,100 | +4.3% +$286,519 | +1.4% +$94,393 | +5.7% +$380,912 |
62.0% | 57.4% |
|---|---|---|---|---|---|---|---|---|
| Greenfield Exempted Village | $16,595,536 | $16,718,356 | $16,716,524 | +0.7% +$122,820 | 0.0% −$1,832 | +0.7% +$120,988 |
66.8% | 63.4% |
| Lynchburg-Clay Local | $9,357,047 | $9,357,047 | $9,357,047 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
55.6% | 50.0% |
| Fairfield Local | $8,390,132 | $8,458,994 | $8,326,240 | +0.8% +$68,863 | −1.6% −$132,755 | −0.8% −$63,892 |
63.4% | 59.0% |
| Hillsboro City | $15,218,366 | $14,626,799 | $13,642,568 | −3.9% −$591,567 | −6.7% −$984,231 | −10.4% −$1,575,798 |
54.3% | 49.0% |
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.