Budget Committee
Indiana · corporation 8625 · Whitley County

Smith-Green Community Schools

District briefing, fall 2026: enrollment, achievement, attendance, finances and property taxes.

On the ballot · November 3, 2026

Smith-Green Community Schools: one referendum question

Shall Smith-Green Community Schools continue to increase property taxes paid to the School Corporation for no more than eight (8) years for the purpose of funding and sustaining educational and operational funding stability in response to reductions in property tax revenue, maintaining health and safety initiatives, supporting and retaining teachers and staff, maintaining class sizes and transportation services, and funding academic and support programs to meet the educational needs of all students, while changing the current maximum operating referendum tax rate of $0.6280, by imposing a property tax rate that does not exceed $0.4988 and results in a maximum annual amount that does not exceed $2,176,300? If this operating referendum public question is NOT approved by the voters, for a median residence of $200,000, the property’s annual property tax bill would decrease by $431 per year. If this operating referendum public question is approved by the voters, it would be a renewal of the most recent operating referendum public question passed in 2018 with a property tax rate of $0.6280.

Source: Indiana Department of Local Government Finance, final determination 26-042-REF

Enrollment
1,105
2025-26
Fall ADM
1,123
2023-24 funding count
Enrollment, 5 yr
−6.8%
headcount change · regional −3.5%
Chronic absence
7.7%
2024-25
Spending / pupil
$11,336
FY2024
School tax rate
$0.9800
pay 2026
Home value
+4%
5-yr avg vs. 9 nearby districts
Enrollment

1,105 students in 2025-26, −6.8% over five years; the regional peer median (within 35 miles) moved −3.5%.

Achievement

38.4% proficient in ELA and 37.1% in math on ILEARN 2025 (median corporation 38.2% and 40.7%), 143rd of 290 statewide in ELA. Graduation rate 95.5%.

Attendance

7.7% of students were chronically absent in 2024-25, against 13.2% for the median corporation.

Spending

$11,336 current spending per pupil in FY2024, above the peer median of $10,943 and below the statewide median of $11,831.

Property tax

The school tax rate payable 2026 totals $0.9800 per $100 of assessed value on a $5.5M levy; $1.8M of it is the operating referendum.

Referendum

The November 3, 2026 ballot asks for renewing the operating referendum at a rate of up to $0.4988 per $100 of assessed value for up to 8 years, raising at most $2.18 million a year (the 2018 question set $0.6280). If it fails, the county auditor estimates the tax bill on a median home ($200,000 assessed value) would fall by $431 a year.

Smith-Green enrolled 1,105 students in 2025-26. Since 2005-06 enrollment has fallen 18%; the regional peer median (within 35 miles) shrank 16% and the median Indiana corporation shrank 11%. The chart indexes each series to its 2005-06 level.

Smith-GreenRegional peers (median)Indiana (median corporation)
103979185792005-062009-102013-142017-182021-222025-26

Enrollment and the funding count

Indiana's tuition support formula pays on average daily membership (ADM), counted each September and again in the spring; ADM excludes pre-kindergarten, which the enrollment count includes. Smith-Green's fall ADM was 1,123 in 2023-24, 1.00 per enrolled student.

School yearEnrolled studentsFall ADMPer enrolled student
2018-191,1781,1490.98
2019-201,1751,1630.99
2020-211,1861,1780.99
2021-221,1911,1780.99
2022-231,1321,1301.00
2023-241,1261,1231.00

IDOE State Tuition Support Annual Reports, Appendix A (fall count, non-virtual plus virtual ADM), and IDOE enrollment (October count).

Students, 2025-26

Student groupSmith-GreenPeers (median)Indiana (median)
Eligible for free or reduced-price meals29.6%31.0%46.4%
Receiving special education services16.8%16.3%18.4%
English learners0.6%1.4%2.1%
White92.6%91.4%87.6%
Hispanic or Latino3.5%3.3%6.1%
Black or African American0.3%0.8%1.0%
Asian0.3%0.4%0.4%
Two or more races3.2%2.5%3.4%

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Smith-Green averaged $189,500, 4% above the median of the 9 districts within 35 miles ($181,880). That ranks 4th of 10 in the area and at the 71st percentile of Indiana districts (state median $158,850).

ACS 5-year releaseSmith-GreenNearby medianDifferenceIndiana median
2016–20$151,100$150,700+0%$132,200
2017–21$171,100$159,200+7%$141,050
2018–22$201,500$180,500+12%$160,550
2019–23$203,600$198,900+2%$175,600
2020–24$220,200$210,300+5%$187,600
Five-release average$189,500$181,880+4%$158,850

U.S. Census Bureau American Community Survey 5-year estimates, median value of owner-occupied homes (table B25077), in nominal dollars. Consecutive releases share four of their five survey years, so the average is a smoothed level rather than five independent years. Nearby districts are those whose NCES office address lies within 35 miles of Smith-Green's: Westview (29 mi, $321,820); Fairfield (31 mi, $249,540); Whitley County Con (10 mi, $196,220); Prairie Heights Community Sch Corp (29 mi, $183,960); Norwell (25 mi, $181,880); Central Noble Com (12 mi, $178,000); DeKalb Co Ctl United Sch Dist (19 mi, $166,040); East Noble (15 mi, $155,060); Manchester (28 mi, $141,240).

Where resident students go, fall 2025

Of 1,030 students who live in the district, 860 attend Smith-Green schools: a retention rate of 83.5%, 129th of 290 statewide. 170 leave: 51 on Choice Scholarships to private schools, 4 to charter schools and 115 to other public corporations. 244 students transfer in. The largest destinations:

AttendsStudentson Choice Scholarshipsat charters
Whitley County Con Schools4900
Central Noble Com School Corp1800
East Noble School Corporation1300
Suburban Bethlehem Lutheran School12120
Saint Vincent DePaul School990
Clarksville Community School Corp800

IDOE enrollment (October count) and fall 2025-26 transfer report. Retention = resident students enrolled in the corporation as a share of all students who live there (“settled”).

On the spring 2025 ILEARN, 38.4% of Smith-Green students were proficient in English/language arts and 37.1% in math, against 38.2% and 40.7% for the median Indiana corporation. That ranks 143rd and 188th among 290 corporations. Against the peer median it trails in ELA, math and science.

MeasureSmith-GreenPeer medianregional beneathIndiana (median)Statewide rank
ILEARN English/language arts, grades 3–8 (2025)38.4%44.0%regional 40.2%38.2%143rd of 290
ILEARN math (2025)37.1%54.6%regional 40.9%40.7%188th of 290
ILEARN science (2025)46.8%54.0%regional 48.3%43.2%110th of 290
ILEARN, proficient in both ELA and math (2025)26.2%36.7%regional 28.9%28.1%170th of 290
IREAD-3 pass rate (2026)98.8%96.2%regional 93.0%91.3%11th of 290
SAT, met both benchmarks, grade 11 (2026)24.7%24.0%regional 24.6%19.3%90th of 289
Graduation rate (2025 cohort)95.5%94.7%regional 96.2%95.1%131st of 289
Schools rated Meets or Exceeds Expectations (2025)50%71%regional 50%33%94th of 290

IDOE assessment, graduation and federal accountability files. Rank is among Indiana's public school corporations with a reported result (1st = highest). Only the 2025 ILEARN release is on file, so there is no trend line here.

In 2024-25, 7.7% of Smith-Green students were chronically absent (missing 10% or more of the school year), against 9.8% in the peer median and 13.2% in the median Indiana corporation. That is 28th lowest of 290. Before the pandemic, in 2018-19, the rate was 8.4%.

Smith-GreenPeers (median)Indiana (median corporation)
19%15%11%7%3%2012-132014-152016-172018-192020-212022-232024-25

IDOE chronic absenteeism file, 2012-13 to 2024-25. A student is chronically absent after missing 10% or more of enrolled days.

Smith-Green spent $11,336 per pupil on current operations in FY2024, against $10,943 for the peer median and $11,831 for the median Indiana corporation. Local property tax provided 30% of revenue (peer median 25%, Indiana median 25%) and state aid 50% (Indiana median 55%).

Smith-GreenPeers (median)Indiana (median corporation)
$12,431$10,882$9,333$7,784$6,235FY2006FY2010FY2014FY2018FY2024

U.S. Census Bureau annual school finance survey (F-33), current spending per pupil, nominal dollars, excluding the teacher-retirement payments the state makes on corporations' behalf (reported inconsistently in FY2023). Capital and debt payments are not current spending.

For taxes payable in 2026 the corporation certified $5.5M across its funds, at a combined rate of $0.9800 per $100 of net assessed value. The operating referendum adds $1.8M ($0.3277 per $100). Indiana's property-tax caps do not apply to referendum levies, which makes an operating referendum the one local operating revenue source outside the caps.

DLGF certified levyPay 2022Pay 2023Pay 2024Pay 2025Pay 2026
Total certified school levy$3.8M$4.6M$4.6M$5.2M$5.5M
Operations fund$1.8M$1.9M$2.0M$2.1M$2.2M
Debt service$1.0M$1.2M$1.1M$1.4M$1.5M
Operating referendum$1.0M$1.4M$1.5M$1.7M$1.8M
Referendum debt (capital)$0.0M$0.0M$0.0M$0.0M$0.0M
Total school tax rate per $100$0.9972$1.0319$0.9954$0.9968$0.9800
Operating referendum rate per $100$0.2552$0.3248$0.3211$0.3322$0.3277

Smith-Green and its regional peers (within 35 miles), pay 2026

CorporationTotal school rate per $100Operating referendum rateTotal levy
Smith-Green Community Schools$0.9800$0.3277$5.5M
Fairfield Community Schools$0.9505$0.0000$12.2M
Norwell Community Schools$0.8934$0.0000$11.6M
Whitley County Con Schools$0.8833$0.0000$18.2M
Manchester Community Schools$0.8716$0.0000$5.4M
Central Noble Com School Corp$0.7949$0.0000$5.6M
DeKalb Co Ctl United Sch Dist$0.7910$0.0000$15.1M
Westview School Corporation$0.7038$0.2532$13.6M
Prairie Heights Community Sch Corp$0.6853$0.2143$8.7M
East Noble School Corporation$0.6454$0.0000$11.8M

Smith-Green's operating referendum rate is the highest of these 10 corporations. Statewide, 66 of 290 school units levied an operating referendum for taxes payable 2026.

Indiana Department of Local Government Finance, Certified Budget, Levy, CNAV and Rate by Fund files. Operating referendum = funds 0022, 0023 and 0025; referendum debt = 0187 and 0287. Rates are per $100 of net assessed value; referendum funds are levied on a different assessed-value base from the other funds, so the rates are summed as published.

The November 3, 2026 question asks for renewing the operating referendum at a rate of up to $0.4988 per $100 of assessed value for up to 8 years, raising at most $2.18 million a year (the 2018 question set $0.6280). If it fails, the county auditor estimates the tax bill on a median home ($200,000 assessed value) would fall by $431 a year.

For taxes payable 2026, Smith-Green levies $1.8M through an operating referendum, at $0.3277 per $100 of assessed value. The question's ceiling of $0.4988 is $0.1711 above that rate.

Smith-Green's only school referendum since 2009 was in May 2018, and it passed. Statewide, DLGF records 190 operating referendum questions from 2009 through 2025, and 133 passed (70%).

ElectionTypeResult
May 2018OperatingPassed

Ballot terms: the Indiana Department of Local Government Finance's final determination on each question, which quotes the approved wording and the county auditor's certified median-home estimate. Past results: DLGF historic referenda records (outcome only; DLGF does not publish vote counts). Current levy: DLGF certified levy by fund.

Wherever this briefing sets Smith-Green beside other school corporations, it uses the groups below. A group figure is the middle value across its members, each counted equally, so one large member cannot dominate it.

Peers 12 school corporations

The 12 Indiana districts (public school corporations) most like Smith-Green on four equally weighted factors: total enrollment (compared as a ratio), current spending per pupil, students per teacher and the share of students eligible for free or reduced-price meals, each difference scaled by how much the factor varies across districts, and none more than two standard deviations away on any one. The group starts with nearby districts that match closely (within half a standard deviation on average) and fills the rest from anywhere in the state. Peers carry the achievement, spending and staffing comparisons.

School corporationCountyMilesEnrollmentSpending per pupilStudents per teacherFree/reduced-price meals
Fairfield Community SchoolsElkhart312,189$10,87416.030.8%
Madison-Grant United School CorpGrant612,110$9,85217.131.2%
New Prairie United School CorpLaPorte712,819$11,01218.036.0%
South Central Com School CorpLaPorte79997$10,13317.438.8%
Eastern Hancock Co Com Sch CorpHancock981,196$11,30915.331.9%
North West Hendricks SchoolsHendricks1131,923$12,26117.323.6%
Mill Creek Community Sch CorpHendricks1261,644$11,51415.928.5%
East Washington School CorpWashington1911,274$10,36217.443.2%
Silver Creek School CorporationClark1963,189$10,15617.730.6%
Lanesville Community School CorpHarrison210727$9,65217.524.3%
South Knox School CorpKnox2111,161$11,62117.334.6%
South Gibson School CorporationGibson2402,148$11,80917.427.3%

Regional peers 9 school corporations

The 9 districts (public school corporations) within 35 miles of Smith-Green, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation. Fewer than five comparable districts lie within 25 miles, so the radius was widened. They carry enrollment, property taxes and home values, and their median sits beneath the peer median elsewhere. A district in both groups appears in both lists.

School corporationCountyMilesEnrollmentSpending per pupilStudents per teacherFree/reduced-price meals
Whitley County Con SchoolsWhitley103,620$11,10015.632.7%
Central Noble Com School CorpNoble121,094$12,28014.248.0%
East Noble School CorporationNoble153,296$11,81614.936.7%
DeKalb Co Ctl United Sch DistDekalb193,404$11,45117.142.9%
Norwell Community SchoolsWells252,428$11,67715.532.8%
Manchester Community SchoolsWabash281,338$10,94115.349.9%
Prairie Heights Community Sch CorpLaGrange291,334$12,73714.646.8%
Westview School CorporationLaGrange291,903$13,08014.330.0%
Fairfield Community SchoolsElkhart312,189$10,87416.030.8%

“Indiana median” is the middle value across Indiana's public school corporations. Corporations that enroll mostly virtual students are left out of both groups. Spending is F-33 current spending excluding state on-behalf payments; students per teacher is the NCES Common Core of Data count.