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Wood County
9 districts · 15,846 pupils · 7 on the guarantee · 1 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 Wood County
Bowling Green City School District stands on 2.1× Northwood Local Schools's tax base per pupil: $407,457 against $198,174. 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
- Northwood Local Schools: $198,174 per pupil, $8,925 state aid per pupil
- Lake Local: $246,700 per pupil, $3,754 state aid per pupil
- Otsego Local: $261,121 per pupil, $3,455 state aid per pupil
- Perrysburg Exempted Village: $270,202 per pupil, $1,875 state aid per pupil
- North Baltimore Local: $297,581 per pupil, $10,254 state aid per pupil
- Rossford Exempted Village: $314,950 per pupil, $2,000 state aid per pupil
- Elmwood Local: $320,905 per pupil, $6,150 state aid per pupil
- Eastwood Local: $331,188 per pupil, $4,178 state aid per pupil
- Bowling Green City School District: $407,457 per pupil, $2,620 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Bowling Green City School District The most property wealth per pupil here |
$407,457 | $2,620 | 2,386 |
| Northwood Local Schools The least |
$198,174 | $8,925 | 819 |
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 Wood 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 — $209,283 per pupil of assessed valuation. Every mill Northwood Local Schools levies raises 0.49 of what the same mill raises in Bowling Green City 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: Northwood Local Schools receives $6,305 more state aid per pupil than Bowling Green City School District. Whether that closes the gap is a different question from whether it points the right way — $209,283 of valuation per pupil is not repaired by $6,305 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 |
|---|---|---|---|---|---|
| Bowling Green City School District | 2,386 | $407,457 | $2,620 | $16,666 | on the guarantee · at the minimum state share |
| Eastwood Local | 1,401 | $331,188 | $4,178 | $15,855 | on the guarantee |
| Elmwood Local | 1,041 | $320,905 | $6,150 | $16,569 | on the guarantee |
| Lake Local | 1,473 | $246,700 | $3,754 | $14,712 | on the guarantee |
| North Baltimore Local | 593 | $297,581 | $10,254 | $19,146 | on formula |
| Northwood Local Schools | 819 | $198,174 | $8,925 | $17,318 | on formula |
| Otsego Local | 1,437 | $261,121 | $3,455 | $14,086 | on the guarantee · at the 20-mill floor |
| Perrysburg Exempted Village | 5,203 | $270,202 | $1,875 | $14,719 | on the guarantee |
| Rossford Exempted Village | 1,492 | $314,950 | $2,000 | $18,516 | on the guarantee |
15,846 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 $3,754 per pupil, against $5,910 statewide. 7 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, 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, 8 rose, 1 fell. Only Lake Local fell.
- FY2026 to FY2027: of 9, 7 rose, 2 fell. The 2 that fell: Lake Local and Perrysburg Exempted Village.
- FY2025 to FY2027: of 9, 8 rose, 1 fell. Only Lake Local fell.
The values
- Northwood Local Schools: +14.7% (+$1,002,243) in total state support, FY2025 to FY2027
- North Baltimore Local: +12.0% (+$702,813) in total state support, FY2025 to FY2027
- Bowling Green City School District: +6.0% (+$449,471) in total state support, FY2025 to FY2027
- Eastwood Local: +4.6% (+$323,237) in total state support, FY2025 to FY2027
- Elmwood Local: +3.3% (+$251,496) in total state support, FY2025 to FY2027
- Otsego Local: +1.8% (+$117,398) in total state support, FY2025 to FY2027
- Rossford Exempted Village: +1.1% (+$46,166) in total state support, FY2025 to FY2027
- Perrysburg Exempted Village: +0.3% (+$40,333) in total state support, FY2025 to FY2027
- Lake Local: −4.5% (−$313,697) in total state support, FY2025 to FY2027
| Northwood Local Schools | $6,795,161 | $7,338,183 | $7,797,403 | +8.0% +$543,022 | +6.3% +$459,221 | +14.7% +$1,002,243 |
53.7% | 50.1% | Foundation aid +$920,135 |
|---|---|---|---|---|---|---|---|---|---|
| North Baltimore Local | $5,857,443 | $6,187,347 | $6,560,256 | +5.6% +$329,904 | +6.0% +$372,909 | +12.0% +$702,813 |
51.7% | 49.6% | Foundation aid +$644,191 |
| Bowling Green City School District | $7,537,625 | $7,918,948 | $7,987,097 | +5.1% +$381,322 | +0.9% +$68,149 | +6.0% +$449,471 |
14.8% | 10.0% the minimum |
Transportation +$186,547 |
| Eastwood Local | $6,975,449 | $7,255,491 | $7,298,686 | +4.0% +$280,042 | +0.6% +$43,194 | +4.6% +$323,237 |
24.0% | 20.9% | Transportation +$179,717 |
| Elmwood Local | $7,577,697 | $7,762,988 | $7,829,193 | +2.4% +$185,290 | +0.9% +$66,205 | +3.3% +$251,496 |
33.2% | 27.2% | Transportation +$181,350 |
| Otsego Local | $6,450,432 | $6,487,141 | $6,567,831 | +0.6% +$36,709 | +1.2% +$80,690 | +1.8% +$117,398 |
29.6% | 23.7% | Foundation aid −$243,065 |
| Rossford Exempted Village | $4,115,096 | $4,139,699 | $4,161,262 | +0.6% +$24,602 | +0.5% +$21,564 | +1.1% +$46,166 |
19.2% | 12.5% | Foundation aid −$423,893 |
| Perrysburg Exempted Village | $12,630,117 | $13,963,834 | $12,670,450 | +10.6% +$1,333,717 | −9.3% −$1,293,384 | +0.3% +$40,333 |
17.1% | 10.3% | Foundation aid −$965,857 |
| Lake Local | $6,957,168 | $6,939,134 | $6,643,472 | −0.3% −$18,034 | −4.3% −$295,663 | −4.5% −$313,697 |
36.0% | 31.0% | Foundation aid −$797,678 |
On foundation aid:
- FY2025 to FY2026: of 9, 2 rose, 4 fell, 3 did not move. The 2 that rose: North Baltimore Local and Northwood Local Schools.
- FY2026 to FY2027: of 9, 2 rose, 3 fell, 4 did not move. The 2 that rose: North Baltimore Local and Northwood Local Schools.
- FY2025 to FY2027: of 9, 2 rose, 4 fell, 3 did not move. The 2 that rose: North Baltimore Local and Northwood Local Schools.
The values
- Northwood Local Schools: +14.4% (+$920,135) in foundation aid, FY2025 to FY2027
- North Baltimore Local: +11.9% (+$644,191) in foundation aid, FY2025 to FY2027
- Bowling Green City School District: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Eastwood Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Elmwood Local: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Otsego Local: −4.7% (−$243,065) in foundation aid, FY2025 to FY2027
- Perrysburg Exempted Village: −9.0% (−$965,857) in foundation aid, FY2025 to FY2027
- Rossford Exempted Village: −12.4% (−$423,893) in foundation aid, FY2025 to FY2027
- Lake Local: −12.6% (−$797,678) in foundation aid, FY2025 to FY2027
| Northwood Local Schools | $6,387,600 | $6,849,783 | $7,307,735 | +7.2% +$462,182 | +6.7% +$457,952 | +14.4% +$920,135 |
53.7% | 50.1% |
|---|---|---|---|---|---|---|---|---|
| North Baltimore Local | $5,434,001 | $5,700,584 | $6,078,191 | +4.9% +$266,583 | +6.6% +$377,608 | +11.9% +$644,191 |
51.7% | 49.6% |
| Bowling Green City School District | $6,253,123 | $6,253,123 | $6,253,123 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
14.8% | 10.0% the minimum |
| Eastwood Local | $5,855,742 | $5,855,742 | $5,855,742 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
24.0% | 20.9% |
| Elmwood Local | $6,403,845 | $6,403,845 | $6,403,845 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
33.2% | 27.2% |
| Otsego Local | $5,207,857 | $4,964,792 | $4,964,792 | −4.7% −$243,065 | 0.0% $0 | −4.7% −$243,065 |
29.6% | 23.7% |
| Perrysburg Exempted Village | $10,723,820 | $10,082,101 | $9,757,963 | −6.0% −$641,719 | −3.2% −$324,138 | −9.0% −$965,857 |
17.1% | 10.3% |
| Rossford Exempted Village | $3,407,041 | $3,108,093 | $2,983,149 | −8.8% −$298,948 | −4.0% −$124,944 | −12.4% −$423,893 |
19.2% | 12.5% |
| Lake Local | $6,326,533 | $6,108,141 | $5,528,855 | −3.5% −$218,392 | −9.5% −$579,286 | −12.6% −$797,678 |
36.0% | 31.0% |
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. Bowling Green City School District is 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.