Budget Committee
Indiana · corporation 4760 · Lake County

School City of Whiting

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

On the ballot · November 3, 2026

School City of Whiting: 2 referendum questions

Question 1

Shall School City of Whiting 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 stability in response to reductions in property tax revenue, supporting essential health and safety services, including retaining and employing school resource officers, attracting and retaining teachers and staff, maintaining class sizes, and funding academic and student support programs to meet the educational needs of all students, by imposing a property tax rate that does not exceed $0.3372 and results in a maximum annual amount that does not exceed $2,500,000? If this operating referendum public question is approved by the voters, for a median residence of $250,000 the property's annual property tax bill would increase by $383 per year. The most recent operating referendum public question proposed by the school corporation was held in 2023 and failed.

Source: Indiana Department of Local Government Finance, final determination 26-012-REF

Question 2

Shall School City of Whiting increase property taxes paid to the School Corporation for no more than twenty-three years for the purpose of funding the School City of Whiting 2026 Student Facilities, Safety, and Transportation Improvement Project which includes health, safety, and security upgrades to all school facilities; renovation and improvements and the potential construction of additions to student learning environments at all school buildings; upgrades to school buildings to support technology-ready classrooms; and construction of and improvements to athletic and support facilities and performing arts and music facilities, including a band room, together with the purchase of equipment, technology and buses, and student safety improvements for which the principal debt amount for the project will cost no more than $39,305,000 and the financing cost including interest and fees will cost no more than an additional $28,810,000 and is estimated to increase the property taxes paid to the School Corporation by imposing a property tax rate that results in a maximum annual amount that does not exceed $3,500,000. If this capital referendum public question is approved by the voters, for a median residence of $250,000, the property's annual property tax bill would increase by $530 per year.

Source: Indiana Department of Local Government Finance, final determination 26-014-REF

Enrollment
1,050
2025-26
Fall ADM
1,091
2023-24 funding count
Enrollment, 5 yr
−11.2%
headcount change · regional −4.4%
Chronic absence
19.7%
2024-25
Spending / pupil
$11,970
FY2024
School tax rate
$0.8529
pay 2026
Home value
+21%
5-yr avg vs. 6 nearby districts
Enrollment

1,050 students in 2025-26, −11.2% over five years; the regional peer median moved −4.4%.

Achievement

40.0% proficient in ELA and 34.8% in math on ILEARN 2025 (median corporation 38.2% and 40.7%), 124th of 290 statewide in ELA. Graduation rate 88.6%.

Attendance

19.7% of students were chronically absent in 2024-25, against 13.2% for the median corporation.

Spending

$11,970 current spending per pupil in FY2024, above the peer median of $11,431 and above the statewide median of $11,831.

Property tax

The school tax rate payable 2026 totals $0.8529 per $100 of assessed value on a $4.2M levy; $0.0M of it is the operating referendum.

Referendum

The November 3, 2026 ballot asks for an operating referendum tax of up to $0.3372 per $100 of assessed value for up to 8 years, raising at most $2.5 million a year; and borrowing of up to $39.3 million for a building project, plus up to $28.81 million in interest and fees, repaid for up to 23 years by a levy of at most $3.5 million a year. If it passes, the county auditor estimates the tax bill on a median home ($250,000 assessed value) would rise by $383 a year.

Whiting enrolled 1,050 students in 2025-26. Since 2005-06 enrollment has grown 24%; the regional peer median shrank 24% and the median Indiana corporation shrank 11%. The chart indexes each series to its 2005-06 level.

WhitingRegional peers (median)Indiana (median corporation)
15513311189682005-062009-102013-142017-182021-222025-26

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. Whiting's fall ADM was 1,091 in 2023-24, 1.01 per enrolled student.

School yearEnrolled studentsFall ADMPer enrolled student
2018-191,2191,2030.99
2019-201,2451,2090.97
2020-211,1821,1670.99
2021-221,1581,1410.99
2022-231,1021,1061.00
2023-241,0831,0911.01

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

Students, 2025-26

Student groupWhitingPeers (median)Indiana (median)
Eligible for free or reduced-price meals70.7%58.6%46.4%
Receiving special education services13.7%16.9%18.4%
English learners18.0%2.0%2.1%
White14.3%85.2%87.6%
Hispanic or Latino79.1%6.5%6.1%
Black or African American4.1%2.1%1.0%
Asian0.3%0.3%0.4%
Two or more races2.1%5.5%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 Whiting averaged $177,240, 21% above the median of the 6 districts within 25 miles ($146,410). That ranks 4th of 7 in the area and at the 61st percentile of Indiana districts (state median $158,850).

ACS 5-year releaseWhitingNearby medianDifferenceIndiana median
2016–20$145,800$120,350+21%$132,200
2017–21$151,100$125,850+20%$141,050
2018–22$185,500$145,900+27%$160,550
2019–23$203,100$163,250+24%$175,600
2020–24$200,700$176,700+14%$187,600
Five-release average$177,240$146,410+21%$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 25 miles of Whiting's: Merrillville (15 mi, $188,920); Portage Township (19 mi, $183,140); Griffith Public (11 mi, $178,380); Lake Station (15 mi, $114,440); River Forest Community Sch Corp (14 mi, $105,740); Lake Ridge New Tech (10 mi, $97,620).

Where resident students go, fall 2025

Of 724 students who live in the district, 583 attend Whiting schools: a retention rate of 80.5%, 180th of 290 statewide. 141 leave: 56 on Choice Scholarships to private schools, 31 to charter schools and 54 to other public corporations. 459 students transfer in. The largest destinations:

AttendsStudentson Choice Scholarshipsat charters
Saint John The Baptist School24240
School City of Hammond2000
Bishop Noll Institute12120
Hammond Academy of Science & Tech12012
Indiana Connections Academy 7-1212012
Saint Thomas More School990

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, 40.0% of Whiting students were proficient in English/language arts and 34.8% in math, against 38.2% and 40.7% for the median Indiana corporation. That ranks 124th and 209th among 290 corporations. Against the peer median it trails in IREAD-3 and graduation.

MeasureWhitingPeer medianregional beneathIndiana (median)Statewide rank
ILEARN English/language arts, grades 3–8 (2025)40.0%31.2%regional 24.7%38.2%124th of 290
ILEARN math (2025)34.8%30.4%regional 22.6%40.7%209th of 290
ILEARN science (2025)42.6%36.1%regional 28.9%43.2%150th of 290
ILEARN, proficient in both ELA and math (2025)24.4%20.4%regional 14.7%28.1%194th of 290
IREAD-3 pass rate (2026)87.7%88.1%regional 87.8%91.3%206th of 290
SAT, met both benchmarks, grade 11 (2026)13.1%8.6%regional 7.0%19.3%211th of 289
Graduation rate (2025 cohort)88.6%94.2%regional 93.3%95.1%243rd of 289
Schools rated Meets or Exceeds Expectations (2025)0%0%regional 0%33%226th 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, 19.7% of Whiting students were chronically absent (missing 10% or more of the school year), against 20.3% in the peer median and 13.2% in the median Indiana corporation. That is 237th lowest of 290. Before the pandemic, in 2018-19, the rate was 9.4%.

WhitingPeers (median)Indiana (median corporation)
24%19%13%8%2%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.

Whiting spent $11,970 per pupil on current operations in FY2024, against $11,431 for the peer median and $11,831 for the median Indiana corporation. Local property tax provided 16% of revenue (peer median 20%, Indiana median 25%) and state aid 66% (Indiana median 55%).

WhitingPeers (median)Indiana (median corporation)
$12,520$11,100$9,680$8,261$6,841FY2006FY2010FY2014FY2018FY2024

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 $4.2M across its funds, at a combined rate of $0.8529 per $100 of net assessed value. It levies no operating referendum. 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$3.0M$3.1M$3.1M$4.0M$4.2M
Operations fund$2.4M$2.5M$2.6M$2.7M$2.8M
Debt service$0.6M$0.6M$0.5M$1.3M$1.4M
Operating referendum$0.0M$0.0M$0.0M$0.0M$0.0M
Referendum debt (capital)$0.0M$0.0M$0.0M$0.0M$0.0M
Total school tax rate per $100$0.6823$0.6834$0.6601$0.8088$0.8529
Operating referendum rate per $100$0.0000$0.0000$0.0000$0.0000$0.0000

Whiting and its regional peers, pay 2026

CorporationTotal school rate per $100Operating referendum rateTotal levy
River Forest Community Sch Corp$2.6684$1.1900$7.1M
Lake Ridge New Tech Schools$2.3442$0.0000$8.1M
Lake Station Community Schools$1.4391$0.5400$4.7M
Griffith Public Schools$1.3232$0.3294$13.5M
Merrillville Community School Corp$1.0344$0.0000$38.3M
Portage Township Schools$0.8810$0.0000$26.0M
School City of Whiting$0.8529$0.0000$4.2M

Whiting's operating referendum rate is the 4th highest of these 7 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.

Question 1. The November 3, 2026 question asks for an operating referendum tax of up to $0.3372 per $100 of assessed value for up to 8 years, raising at most $2.5 million a year. If it passes, the county auditor estimates the tax bill on a median home ($250,000 assessed value) would rise by $383 a year.

Question 2. The November 3, 2026 question asks for borrowing of up to $39.3 million for a building project, plus up to $28.81 million in interest and fees, repaid for up to 23 years by a levy of at most $3.5 million a year. If it passes, the county auditor estimates the tax bill on a median home ($250,000 assessed value) would rise by $530 a year.

Whiting levied no operating referendum tax for taxes payable 2026.

Whiting's only school referendum since 2009 was in November 2023, and it failed. Statewide, DLGF records 190 operating referendum questions from 2009 through 2025, and 133 passed (70%).

ElectionTypeResult
November 2023OperatingFailed

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 Whiting 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 Whiting 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
River Forest Community Sch CorpLake141,693$10,74617.664.9%
Lake Station Community SchoolsLake151,003$11,61315.575.9%
North White School CorpWhite65830$12,74816.075.8%
Peru Community SchoolsMiami981,688$11,93116.657.7%
Maconaquah School CorpMiami1031,845$11,11517.258.5%
Wabash City SchoolsWabash1061,392$10,57716.165.1%
Taylor Community School CorpHoward1141,151$11,47615.565.5%
Daleville Community SchoolsDelaware1481,001$10,54016.755.9%
North Knox School CorpKnox1971,108$11,57515.557.5%
Springs Valley Com School CorpOrange221842$11,79016.158.1%
Southwestern-Jefferson Co ConJefferson2311,226$10,66315.758.6%
Switzerland County School CorpSwitzerland2401,399$11,38616.549.7%

Regional peers 6 school corporations

The 6 districts (public school corporations) within 25 miles of Whiting, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation. 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
Lake Ridge New Tech SchoolsLake101,542$14,31015.595.2%
Griffith Public SchoolsLake112,019$14,40514.157.7%
River Forest Community Sch CorpLake141,693$10,74617.664.9%
Lake Station Community SchoolsLake151,003$11,61315.575.9%
Merrillville Community School CorpLake155,864$11,57815.054.6%
Portage Township SchoolsPorter196,419$11,92215.850.7%

“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.