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Lake County
9 districts · 25,880 pupils · 6 on the guarantee · 1 at the 20-mill floor · richest 4.7× 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 Lake County
Kirtland Local stands on 4.7× Painesville City Local's tax base per pupil: $397,620 against $83,765. 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
- Painesville City Local: $83,765 per pupil, $11,357 state aid per pupil
- Fairport Harbor Exempted Village: $125,891 per pupil, $11,504 state aid per pupil
- Madison Local: $186,260 per pupil, $5,147 state aid per pupil
- Wickliffe City: $269,838 per pupil, $1,496 state aid per pupil
- Perry Local: $288,932 per pupil, $2,187 state aid per pupil
- Willoughby-Eastlake City: $304,805 per pupil, $2,081 state aid per pupil
- Mentor Exempted Village: $334,033 per pupil, $2,020 state aid per pupil
- Riverside Local: $339,725 per pupil, $1,471 state aid per pupil
- Kirtland Local: $397,620 per pupil, $917 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Kirtland Local The most property wealth per pupil here |
$397,620 | $917 | 1,026 |
| Painesville City Local The least |
$83,765 | $11,357 | 2,520 |
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 Lake 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, 4.7 times apart on the tax base each pupil stands on — $313,855 per pupil of assessed valuation. Every mill Painesville City Local levies raises 0.21 of what the same mill raises in Kirtland 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: Painesville City Local receives $10,440 more state aid per pupil than Kirtland Local. Whether that closes the gap is a different question from whether it points the right way — $313,855 of valuation per pupil is not repaired by $10,440 of aid. Statewide, 294 districts are held above their formula amount.
9 districts
| District | Pupils | Valuation per pupil, FY2024 | State aid per pupil | Spending per pupil, FY2024 | Status |
|---|---|---|---|---|---|
| Fairport Harbor Exempted Village | 531 | $125,891 | $11,504 | $13,417 | on formula |
| Kirtland Local | 1,026 | $397,620 | $917 | $15,646 | at the minimum state share |
| Madison Local | 2,435 | $186,260 | $5,147 | $12,952 | on the guarantee |
| Mentor Exempted Village | 6,537 | $334,033 | $2,020 | $17,059 | on the guarantee · at the minimum state share |
| Painesville City Local | 2,520 | $83,765 | $11,357 | $17,047 | on formula |
| Perry Local | 1,402 | $288,932 | $2,187 | $18,271 | on the guarantee · at the 20-mill floor |
| Riverside Local | 3,899 | $339,725 | $1,471 | $14,585 | on the guarantee · at the minimum state share |
| Wickliffe City | 1,176 | $269,838 | $1,496 | $17,386 | on the guarantee |
| Willoughby-Eastlake City | 6,354 | $304,805 | $2,081 | $16,535 | on the guarantee · at the minimum state share |
25,880 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 $2,081 per pupil, against $5,910 statewide. 6 of 9 are on the guarantee, against 48% of the state. 1 is 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, 5 of the 9 districts here rose and 4 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 9, 5 rose, 4 fell. The 4 that fell: Madison Local, Painesville City Local, Perry Local and Wickliffe City.
- FY2026 to FY2027: of 9, 5 rose, 4 fell. The 4 that fell: Madison Local, Painesville City Local, Perry Local and Wickliffe City.
- FY2025 to FY2027: of 9, 5 rose, 4 fell. The 4 that fell: Madison Local, Painesville City Local, Perry Local and Wickliffe City.
The values
- Kirtland Local: +20.7% (+$297,880) in total state support, FY2025 to FY2027
- Willoughby-Eastlake City: +11.4% (+$1,961,280) in total state support, FY2025 to FY2027
- Fairport Harbor Exempted Village: +10.5% (+$587,493) in total state support, FY2025 to FY2027
- Mentor Exempted Village: +10.3% (+$1,659,940) in total state support, FY2025 to FY2027
- Riverside Local: +9.7% (+$769,324) in total state support, FY2025 to FY2027
- Painesville City Local: −3.5% (−$1,139,036) in total state support, FY2025 to FY2027
- Madison Local: −4.4% (−$668,406) in total state support, FY2025 to FY2027
- Perry Local: −11.3% (−$501,972) in total state support, FY2025 to FY2027
- Wickliffe City: −21.9% (−$801,751) in total state support, FY2025 to FY2027
| Kirtland Local | $1,437,456 | $1,687,939 | $1,735,336 | +17.4% +$250,483 | +2.8% +$47,397 | +20.7% +$297,880 |
10.0% | 10.0% the minimum |
Transportation +$96,031 |
|---|---|---|---|---|---|---|---|---|---|
| Willoughby-Eastlake City | $17,264,103 | $18,515,313 | $19,225,383 | +7.2% +$1,251,210 | +3.8% +$710,070 | +11.4% +$1,961,280 |
10.0% | 10.0% the minimum |
Special education transportation +$753,117 |
| Fairport Harbor Exempted Village | $5,597,157 | $5,904,144 | $6,184,650 | +5.5% +$306,987 | +4.8% +$280,506 | +10.5% +$587,493 |
72.8% | 69.5% | Foundation aid +$576,968 |
| Mentor Exempted Village | $16,159,782 | $17,298,298 | $17,819,722 | +7.0% +$1,138,516 | +3.0% +$521,424 | +10.3% +$1,659,940 |
10.0% | 10.0% the minimum |
Transportation +$597,039 |
| Riverside Local | $7,969,825 | $8,471,460 | $8,739,149 | +6.3% +$501,635 | +3.2% +$267,689 | +9.7% +$769,324 |
10.0% | 10.0% the minimum |
Transportation +$380,537 |
| Painesville City Local | $32,149,768 | $31,434,494 | $31,010,731 | −2.2% −$715,274 | −1.3% −$423,762 | −3.5% −$1,139,036 |
79.4% | 77.3% | Supplemental targeted assistance (repealed by H.B. 96) −$1,509,984 |
| Madison Local | $15,029,437 | $14,379,518 | $14,361,031 | −4.3% −$649,918 | −0.1% −$18,487 | −4.4% −$668,406 |
43.5% | 37.2% | Foundation aid −$1,064,995 |
| Perry Local | $4,451,718 | $3,990,868 | $3,949,745 | −10.4% −$460,849 | −1.0% −$41,123 | −11.3% −$501,972 |
20.2% | 12.6% | Foundation aid −$825,552 |
| Wickliffe City | $3,659,820 | $3,519,705 | $2,858,069 | −3.8% −$140,115 | −18.8% −$661,636 | −21.9% −$801,751 |
21.7% | 12.2% | Foundation aid −$1,116,471 |
On foundation aid:
- FY2025 to FY2026: of 9, 3 rose, 3 fell, 3 did not move. The 3 that fell: Madison Local, Perry Local and Wickliffe City.
- FY2026 to FY2027: of 9, 2 rose, 4 fell, 3 did not move. The 2 that rose: Fairport Harbor Exempted Village and Kirtland Local.
- FY2025 to FY2027: of 9, 2 rose, 4 fell, 3 did not move. The 2 that rose: Fairport Harbor Exempted Village and Kirtland Local.
The values
- Kirtland Local: +10.9% (+$92,326) in foundation aid, FY2025 to FY2027
- Fairport Harbor Exempted Village: +10.4% (+$576,968) in foundation aid, FY2025 to FY2027
- Mentor Exempted Village: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Riverside Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Willoughby-Eastlake City: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Painesville City Local: −0.1% (−$20,603) in foundation aid, FY2025 to FY2027
- Madison Local: −7.8% (−$1,064,995) in foundation aid, FY2025 to FY2027
- Perry Local: −21.2% (−$825,552) in foundation aid, FY2025 to FY2027
- Wickliffe City: −38.8% (−$1,116,471) in foundation aid, FY2025 to FY2027
| Kirtland Local | $848,016 | $903,991 | $940,341 | +6.6% +$55,975 | +4.0% +$36,351 | +10.9% +$92,326 |
10.0% | 10.0% the minimum |
|---|---|---|---|---|---|---|---|---|
| Fairport Harbor Exempted Village | $5,530,801 | $5,815,766 | $6,107,768 | +5.2% +$284,965 | +5.0% +$292,003 | +10.4% +$576,968 |
72.8% | 69.5% |
| Mentor Exempted Village | $13,207,103 | $13,207,103 | $13,207,103 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
10.0% | 10.0% the minimum |
| Riverside Local | $5,734,915 | $5,734,915 | $5,734,915 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
10.0% | 10.0% the minimum |
| Willoughby-Eastlake City | $13,219,961 | $13,219,961 | $13,219,961 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
10.0% | 10.0% the minimum |
| Painesville City Local | $28,643,043 | $29,134,774 | $28,622,440 | +1.7% +$491,731 | −1.8% −$512,334 | −0.1% −$20,603 |
79.4% | 77.3% |
| Madison Local | $13,601,266 | $12,719,487 | $12,536,271 | −6.5% −$881,778 | −1.4% −$183,216 | −7.8% −$1,064,995 |
43.5% | 37.2% |
| Perry Local | $3,891,798 | $3,198,867 | $3,066,246 | −17.8% −$692,931 | −4.1% −$132,622 | −21.2% −$825,552 |
20.2% | 12.6% |
| Wickliffe City | $2,875,703 | $2,537,115 | $1,759,232 | −11.8% −$338,588 | −30.7% −$777,883 | −38.8% −$1,116,471 |
21.7% | 12.2% |
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: Painesville City Local +2.6% ($1,509,984 of it in FY2025). That district's 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 5 of the 9 districts here. Kirtland Local, Mentor Exempted Village, Riverside Local and Willoughby-Eastlake City are at the formula's minimum state share in FY2027. 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.