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Miami County
9 districts · 15,467 pupils · 3 on the guarantee · 4 at the 20-mill floor · richest 2.4× 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 Miami County
Miami East Local stands on 2.4× Bethel Local's tax base per pupil: $260,816 against $108,343. 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
- Bethel Local: $108,343 per pupil, $7,427 state aid per pupil
- Bradford Exempted Village: $156,121 per pupil, $11,888 state aid per pupil
- Piqua City: $178,048 per pupil, $7,353 state aid per pupil
- Newton Local: $179,223 per pupil, $9,583 state aid per pupil
- Covington Exempted Village: $196,144 per pupil, $8,467 state aid per pupil
- Milton-Union Exempted Village: $206,066 per pupil, $4,999 state aid per pupil
- Troy City: $255,062 per pupil, $3,463 state aid per pupil
- Tipp City Exempted Village: $257,073 per pupil, $3,265 state aid per pupil
- Miami East Local: $260,816 per pupil, $3,588 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Miami East Local The most property wealth per pupil here |
$260,816 | $3,588 | 1,295 |
| Bethel Local The least |
$108,343 | $7,427 | 1,947 |
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 Miami 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, 2.4 times apart on the tax base each pupil stands on — $152,473 per pupil of assessed valuation. Every mill Bethel Local levies raises 0.42 of what the same mill raises in Miami East 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: Bethel Local receives $3,839 more state aid per pupil than Miami East Local. Whether that closes the gap is a different question from whether it points the right way — $152,473 of valuation per pupil is not repaired by $3,839 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 |
|---|---|---|---|---|---|
| Bethel Local | 1,947 | $108,343 | $7,427 | $10,137 | on formula |
| Bradford Exempted Village | 490 | $156,121 | $11,888 | $16,502 | at the 20-mill floor |
| Covington Exempted Village | 748 | $196,144 | $8,467 | $15,622 | on formula |
| Miami East Local | 1,295 | $260,816 | $3,588 | $14,345 | on the guarantee · at the 20-mill floor |
| Milton-Union Exempted Village | 1,274 | $206,066 | $4,999 | $13,751 | on formula |
| Newton Local | 593 | $179,223 | $9,583 | $14,987 | at the 20-mill floor |
| Piqua City | 2,927 | $178,048 | $7,353 | $16,176 | on formula |
| Tipp City Exempted Village | 2,299 | $257,073 | $3,265 | $13,776 | on the guarantee |
| Troy City | 3,893 | $255,062 | $3,463 | $13,928 | on the guarantee · at the 20-mill floor |
15,467 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 $7,353 per pupil, against $5,910 statewide. 3 of 9 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, 8 of the 9 districts here rose and 1 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, 9 rose, 0 fell.
- FY2026 to FY2027: of 9, 7 rose, 2 fell. The 2 that fell: Milton-Union Exempted Village and Piqua City.
- FY2025 to FY2027: of 9, 8 rose, 1 fell. Only Milton-Union Exempted Village fell.
The values
- Bethel Local: +30.4% (+$3,842,240) in total state support, FY2025 to FY2027
- Newton Local: +12.6% (+$672,833) in total state support, FY2025 to FY2027
- Bradford Exempted Village: +11.2% (+$617,099) in total state support, FY2025 to FY2027
- Covington Exempted Village: +9.7% (+$597,949) in total state support, FY2025 to FY2027
- Miami East Local: +5.3% (+$294,207) in total state support, FY2025 to FY2027
- Tipp City Exempted Village: +5.3% (+$444,692) in total state support, FY2025 to FY2027
- Troy City: +3.1% (+$499,631) in total state support, FY2025 to FY2027
- Piqua City: +2.0% (+$457,982) in total state support, FY2025 to FY2027
- Milton-Union Exempted Village: −7.6% (−$581,993) in total state support, FY2025 to FY2027
| Bethel Local | $12,619,162 | $15,397,784 | $16,461,402 | +22.0% +$2,778,622 | +6.9% +$1,063,617 | +30.4% +$3,842,240 |
58.5% | 54.3% | Foundation aid +$3,133,888 |
|---|---|---|---|---|---|---|---|---|---|
| Newton Local | $5,319,709 | $5,765,130 | $5,992,542 | +8.4% +$445,421 | +3.9% +$227,411 | +12.6% +$672,833 |
55.9% | 51.4% | Foundation aid +$625,501 |
| Bradford Exempted Village | $5,506,754 | $5,863,217 | $6,123,853 | +6.5% +$356,463 | +4.4% +$260,636 | +11.2% +$617,099 |
66.5% | 63.4% | Foundation aid +$555,878 |
| Covington Exempted Village | $6,183,379 | $6,494,777 | $6,781,328 | +5.0% +$311,398 | +4.4% +$286,551 | +9.7% +$597,949 |
51.1% | 46.9% | Foundation aid +$516,657 |
| Miami East Local | $5,500,510 | $5,729,464 | $5,794,717 | +4.2% +$228,954 | +1.1% +$65,253 | +5.3% +$294,207 |
21.6% | 13.0% | Transportation +$135,310 |
| Tipp City Exempted Village | $8,352,868 | $8,672,684 | $8,797,560 | +3.8% +$319,816 | +1.4% +$124,875 | +5.3% +$444,692 |
21.6% | 13.8% | Transportation +$210,736 |
| Troy City | $16,336,247 | $16,786,322 | $16,835,878 | +2.8% +$450,075 | +0.3% +$49,556 | +3.1% +$499,631 |
28.2% | 21.6% | Foundation aid −$569,835 |
| Piqua City | $23,248,506 | $23,836,893 | $23,706,488 | +2.5% +$588,387 | −0.5% −$130,405 | +2.0% +$457,982 |
55.6% | 50.8% | Foundation aid +$255,561 |
| Milton-Union Exempted Village | $7,652,449 | $7,700,414 | $7,070,456 | +0.6% +$47,965 | −8.2% −$629,958 | −7.6% −$581,993 |
42.0% | 36.4% | Foundation aid −$598,433 |
On foundation aid:
- FY2025 to FY2026: of 9, 5 rose, 2 fell, 2 did not move. The 2 that fell: Milton-Union Exempted Village and Troy City.
- FY2026 to FY2027: of 9, 4 rose, 2 fell, 3 did not move. The 2 that fell: Milton-Union Exempted Village and Piqua City.
- FY2025 to FY2027: of 9, 5 rose, 2 fell, 2 did not move. The 2 that fell: Milton-Union Exempted Village and Troy City.
The values
- Bethel Local: +27.7% (+$3,133,888) in foundation aid, FY2025 to FY2027
- Newton Local: +12.4% (+$625,501) in foundation aid, FY2025 to FY2027
- Bradford Exempted Village: +10.6% (+$555,878) in foundation aid, FY2025 to FY2027
- Covington Exempted Village: +8.9% (+$516,657) in foundation aid, FY2025 to FY2027
- Piqua City: +1.2% (+$255,561) in foundation aid, FY2025 to FY2027
- Miami East Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Tipp City Exempted Village: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Troy City: −4.1% (−$569,835) in foundation aid, FY2025 to FY2027
- Milton-Union Exempted Village: −8.6% (−$598,433) in foundation aid, FY2025 to FY2027
| Bethel Local | $11,327,046 | $13,440,326 | $14,460,934 | +18.7% +$2,113,279 | +7.6% +$1,020,609 | +27.7% +$3,133,888 |
58.5% | 54.3% |
|---|---|---|---|---|---|---|---|---|
| Newton Local | $5,056,794 | $5,450,532 | $5,682,295 | +7.8% +$393,739 | +4.3% +$231,763 | +12.4% +$625,501 |
55.9% | 51.4% |
| Bradford Exempted Village | $5,268,459 | $5,576,910 | $5,824,336 | +5.9% +$308,451 | +4.4% +$247,426 | +10.6% +$555,878 |
66.5% | 63.4% |
| Covington Exempted Village | $5,820,495 | $6,064,467 | $6,337,152 | +4.2% +$243,972 | +4.5% +$272,685 | +8.9% +$516,657 |
51.1% | 46.9% |
| Piqua City | $21,267,127 | $21,600,103 | $21,522,688 | +1.6% +$332,976 | −0.4% −$77,415 | +1.2% +$255,561 |
55.6% | 50.8% |
| Miami East Local | $4,647,896 | $4,647,896 | $4,647,896 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
21.6% | 13.0% |
| Tipp City Exempted Village | $7,506,240 | $7,506,240 | $7,506,240 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
21.6% | 13.8% |
| Troy City | $14,052,812 | $13,482,976 | $13,482,976 | −4.1% −$569,835 | 0.0% $0 | −4.1% −$569,835 |
28.2% | 21.6% |
| Milton-Union Exempted Village | $6,966,994 | $6,957,264 | $6,368,562 | −0.1% −$9,730 | −8.5% −$588,703 | −8.6% −$598,433 |
42.0% | 36.4% |
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.