FSFP JVSD State Share of Base Cost

The local share of the third population the state funds by formula. Ohio has 49 joint vocational school districts, and every one of them is funded through this component.

A joint vocational district has taxing authority, unlike a community school, so it has a valuation and a state share — but the plan charges it half a mill, not the twenty-mill local capacity measure it applies to city, local and exempted village districts. That is the one place the plan’s “uniform statewide” description is false, and it is recorded in Local Share Charge-Off Millage as the rate that was never retired.

Prior law, FY2022–FY2025. Aggregate base cost less the charge-off, floored at a 10% minimum state share. A subtraction, with no enrollment in it anywhere:

state share $ = aggregate base cost  −  (charged valuation × 0.0005)
charged valuation = lesser of the most recent annual value and the three-year average

Item 7 of H.B. 96, FY2026 onward. The same charge, restated per pupil, and then multiplied rather than subtracted:

local capacity per pupil = (charged valuation × 0.0005) / base cost enrolled ADM
state share %            = (base cost per pupil − local capacity per pupil)
                            / base cost per pupil,   floored at 10%
state share $            = base cost per pupil  ×  enrolled ADM  ×  state share %

Both statements reproduce the department’s own payments on all forty-nine districts in every year of the span, to the cent. verified crates/dispersion/src/jvsd_funding.rs

The department publishes this, under a name that does not say so # ↑ Contents

There is no JVSD calculator. For traditional districts and for community and STEM schools the department publishes a forward-looking simulator; for these forty-nine it publishes payment reports — what was paid, after the year closed. They are filed under Career-Technical Funding, and no path on the department’s site contains the words “Joint Vocational” at all. verified JVSD Foundation Payment Reports, FY2022–FY2027

What this repository computed # ↑ Contents

Not what Ohio publishes. Figures derived here from committed fixtures, each one citing the test that reproduces it.

The rewrite does not change the state share percentage # ↑ Contents

Item 7 reads as a change of method and is, at the level of the percentage, an algebraic restatement. Base cost per pupil is aggregate base cost over the same base cost enrolled ADM that divides the charge, so the ADM cancels out of numerator and denominator alike and item 7’s share is prior law’s share:

(valuation × 0.0005) / ADM         valuation × 0.0005
--------------------------    =    ------------------
 aggregate base cost / ADM         aggregate base cost

That is not only algebra. The right-hand expression reproduces the published state share percentage on all 49 districts in all six years, on both sides of the amendment, to a part in a million. verified crates/dispersion/src/jvsd_funding.rs A reader who priced item 7 by recomputing the share would find it had done nothing, and would be right about the share.

The department’s forty-nine are the forty-nine the directory gives # ↑ Contents

Ohio’s joint vocational districts are typed 4 by the federal directory — regional education service agency, the code educational service centers also carry — so a hundred agencies hold that code and forty-nine of them are JVSDs. Two routes split them and agree: the agency name, and the property levy a JVSD charges and a service center does not. The department’s own payment reports match that set exactly, member for member, which makes them a third route arriving at the same answer from the other direction. verified crates/dispersion/src/jvsd_funding.rs

What it changes is which enrollment count the share multiplies # ↑ Contents

Prior law applied the share to aggregate base cost, which is built on base cost enrolled ADM — a three-year average. Item 7 applies it to enrolled ADM, the current year. The amendment moves JVSD base cost aid from a smoothed enrollment count onto a live one, and it moves money only for districts whose enrollment is not flat. Neither the act’s own list nor the greenbook’s statement of the formula says this; both describe the per-pupil restatement, which is the half that cancels. inference

In FY2026, the one year that is both under item 7 and closed, that is worth $10,249,747 on a $365.7m base — 2.80% — with 36 of the 49 districts better off and 13 worse. The largest single gain is Great Oaks Career Campuses at $1.33m, enrolling 4,769 against a 4,564 average; the largest loss Pioneer Career & Technology at $343,339. verified FY2026 payment report, via crates/dispersion/src/jvsd_funding.rs

FY2027 cannot price it, because the term item 7 introduced has not been counted # ↑ Contents

The FY2027 report is a September payment, the first of an open year. Its enrolled ADM is FY2026’s on 43 of the 49 districts, and equal to base cost enrolled ADM on 39, because FY2027 enrollment does not exist in September 2026. verified crates/dispersion/src/jvsd_funding.rs

Under prior law that would have been harmless: the share multiplied an average already known. Under item 7 it multiplies the current year, so the provisional count now reaches the money — the amendment converted a placeholder that used to sit outside the state share into one that sits inside it. Every level in the FY2027 file reads; the state share of base cost is provisional in a way no earlier year’s is. inference

Nobody is on the minimum state share, and the approach to it is not the amendment # ↑ Contents

Item 7 maintains prior law’s 10% minimum, and no joint vocational district has been on it in any of the six years. verified crates/dispersion/src/jvsd_funding.rs The same district holds the minimum throughout — Cuyahoga Valley Career Center — and its share bounces rather than slides: 0.20730, 0.13695, 0.23689, 0.22018, 0.13739, 0.10923.

The direction predates item 7 by four years and is not it: this district’s charged valuation rises 35.7% across the span while its aggregate base cost rises 20.8%, and the share is one less their ratio. The bounce on top is aggregate base cost moving year to year, which a single staffing threshold can do on a district this small. The lesser-of rule explains none of it — the three-year average binds in all six years here. verified crates/dispersion/src/jvsd_funding.rs A floor’s population and a floor’s reach are different questions, and on this population the floor’s population is nobody.

The department’s totals are not the greenbook’s # ↑ Contents

Am. Sub. H.B. 96 (2025) — FY2026-27 Budget records JVSD foundation funding at $539.1m in FY2026 and $566.9m in FY2027 from the greenbook. The department’s own payment reports carry $559,089,218 and $591,155,954 — 3.7% and 4.3% above. verified crates/dispersion/src/jvsd_funding.rs That is a budget-time estimate against a payment report dated August and September 2026, not a disagreement: the greenbook figure is what the act was scored at and the department’s is what it paid. Both are right about different questions, and a total quoted without saying which is neither.

charged valuation      = lesser of (most recent annual value, three-year average value)
local capacity         = charged valuation  ×  0.0005

  state share $        = aggregate base cost  −  local capacity
  state share %        = 1 − local capacity / aggregate base cost,  floored at 0.10
                         (reported, not applied)

  base cost per pupil  = aggregate base cost / base cost enrolled ADM   (3-year average)
  capacity per pupil   = local capacity      / base cost enrolled ADM
  state share %        = (base cost per pupil − capacity per pupil) / base cost per pupil,
                         floored at 0.10
  state share $        = base cost per pupil  ×  enrolled ADM  ×  state share %
                                                 (current year)