Budget Committee
Ohio · IRN 043521 · Athens County

Athens City School District

District briefing, fall 2026: enrollment, achievement, finances, property taxes and the levy record.

On the ballot · November 3, 2026

Athens City School District: one referendum question

School district income tax

A 1% school district income tax, continuing (no end date) for current expenses.

Summary of the issue’s terms; the official ballot wording had not been published when this briefing was built. Source: OSBA levy database (pre-election list)

Enrollment
2,209
2025-26
Performance index
88.6
2025-26
Graduation
94.1%
class of 2025
Spending / pupil
$19,998
2024-25
State share
31%
2024-25
Unreserved balance
32.3%
FY2026
Residential mills
26.8
tax year 2025
Home value
+36%
5-yr avg vs. 7 nearby districts
Enrollment

2,209 students in 2025-26, down from a peak of 2,897 in 2006-07; −3.8% over five years against −9.0% for the regional peer median.

Achievement

Performance index 88.6 of 120 in 2025-26 (Ohio median 88.3); 4.0 stars overall; four-year graduation 94.1%.

Spending

$19,998 per pupil in operating spending (2024-25), above the peer median of $18,549; the state supplies 31% of revenue and local taxes 58%.

Reserves

$13.08 million in general-fund cash at the end of FY2026; the unreserved balance was 32.3% of spending (Ohio median 36.2%).

Property taxes

26.80 effective residential mills for current expenses in 2026 (Ohio median 24.39).

Students

47% economically disadvantaged, 3% English learners, 24.6% with disabilities (2024-25).

Athens enrolled 2,209 students in 2025-26. Enrollment peaked at 2,897 in 2006-07. Since 2006-07 it has changed −23.7%, against −29.2% for the regional peer median and −19.5% for the median Ohio district.

AthensRegional peers (median)Ohio districts (median)
104948576672006-072010-112014-152018-192025-26

Students

MeasureAthensPeers (median)Ohio (median)PercentileYear
Economically disadvantaged47%46%47%50th2024-25
English learners2.7%2.2%2.4%57th2024-25
Students with disabilities24.6%17.3%16.1%98th2024-25
Black4.0%3.7%3.4%56th2024-25
Hispanic3.0%4.7%4.2%34th2024-25
White82.8%87.2%88.7%32nd2024-25
Multiracial6.3%4.7%4.4%71st2024-25

Districts that serve free meals to every student report every student as economically disadvantaged. For the 123 Ohio districts where that raised the share by 25 points or more to 95% or above in one year, this briefing uses the district’s last share before the rise (for Athens, 47% from 2023-24).

Where resident students go

Since 2021-22 the state pays community schools, EdChoice private schools and open-enrollment districts directly, so these students no longer appear as deductions in Athens’s budget, but the district still receives no state aid for them and, for most private and charter students in grades K–8, must provide or pay for transportation.

MeasureAthensRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools1,9151,0151,18070th2025-26
Resident students on EdChoice766113th2025-26
Resident students in community (charter) schools115513980th2025-26
Resident students open-enrolled elsewhere1751389776th2025-26

Community

MeasureAthensRegional peers (median)Ohio (median)PercentileYear
Median household income$49,120$60,919$73,7786th2020–24 ACS
Poverty rate30.8%13.2%9.9%99th2020–24 ACS
Adults with a bachelor's degree53.5%13.6%21.9%93rd2020–24 ACS
Median home value$223,600$165,000$196,40066th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Athens averaged $200,680, 36% above the median of the 7 districts within 25 miles ($147,540). That ranks highest of 8 in the area and at the 73rd percentile of Ohio districts (state median $167,900).

ACS 5-year releaseAthensNearby medianDifferenceOhio median
2016–20$176,500$121,000+46%$142,600
2017–21$184,300$133,600+38%$149,100
2018–22$200,100$153,200+31%$167,700
2019–23$218,900$157,300+39%$182,500
2020–24$223,600$165,000+36%$196,400
Five-release average$200,680$147,540+36%$167,900

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 Athens's: Alexander (11 mi, $171,440); Logan-Hocking (16 mi, $161,180); Federal Hocking (14 mi, $151,320); Eastern Local (Meigs) (23 mi, $147,540); Morgan (22 mi, $121,200); Vinton County (22 mi, $119,940); Nelsonville-York (6 mi, $102,960).

Ohio Department of Education and Workforce Report Card and District Profile (Cupp) Report; U.S. Census ACS 5-year. Student characteristics compare with the peers; enrollment, school choice and community figures with the regional peers: Vinton County, Logan-Hocking, Alexander, Morgan, Federal Hocking, Nelsonville-York and Eastern Local (Meigs).

Athens’s performance index — a weighted average of state test results on a 0–120 scale — was 88.6 in 2025-26, against 85.2 for the peer median and 88.3 for the median Ohio district (51st percentile).

AthensPeers (median)Ohio districts (median)
98867462502014-152016-172018-192020-212022-232025-26
MeasureAthensPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)88.685.2regional 81.188.351st2025-26
Performance index, % of maximum80.3%77.2%regional 73.6%80.1%50th2025-26
Math proficient62.9%59.1%regional 50.1%63.5%49th2025-26
Four-year graduation rate94.1%97.8%regional 97.0%97.2%21stClass of 2025
Chronically absent26.4%18.8%regional 22.9%16.4%84th2025-26
Overall rating (stars)4.03.5regional 3.04.062nd2025-26
AthensPeers (median)Ohio districts (median)
99%96%93%90%86%2013-142015-162017-182019-202021-222024-25

Ohio Department of Education and Workforce Report Card. No state tests in 2019-20; star ratings began in 2022-23.

Athens spent $19,998 per pupil on operations in 2024-25, against $18,549 for the peer median and $16,580 for the median Ohio district. Ohio’s formula assumes each district can raise a local share based on its property values and residents’ incomes; the state supplied 31% of Athens’s revenue. At the end of FY2026 the district held $13.08 million in general-fund cash, an unreserved balance of 32.3% of a year’s spending.

AthensPeers (median)Ohio districts (median)
$21,264$17,994$14,724$11,455$8,1852010-112014-152018-192024-25
AthensPeers (median)Ohio districts (median)
59%49%39%29%19%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureAthensPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$19,998$18,549regional $20,329$16,58085th2024-25
Revenue per pupil$19,902$19,191regional $18,768$18,15072nd2024-25
State share of revenue31%26%regional 54%43%25th2024-25
Local share of revenue58%59%regional 28%42%79th2024-25
Federal share of revenue7%6%regional 10%6%55th2024-25
General-fund cash, end of year$13.08 million$11.66 millionregional $5.47 million$8.3 million70thFY2026
Unreserved balance, % of spending32.3%33.4%regional 30.4%36.2%39thFY2026
Average teacher salary$77,683$75,095regional $69,667$69,16379th2024-25
Property value per pupil$358,779$352,055regional $307,003$267,19776th2023-24

ODEW District Profile (Cupp) Report; five-year forecast actuals (general operating funds, cash basis) as filed with ODEW.

Ohio’s H.B. 920 reduction factors cut the effective rate of voted levies as property values rise, so most levies raise a fixed number of dollars and districts must return to voters to keep pace; no district’s effective current-expense rate can fall below 20 mills. Athens’s effective residential rate was 26.80 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureAthensRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses26.8022.0024.3965thTax year 2025
Effective business millage, current expenses24.8120.0026.5843rd2024-25
Total voted operating millage51.7926.7041.8768th2024-25
Median property tax on owner-occupied homes$3,087$1,469$2,22876th2020–24 ACS
As a share of household income6.3%2.7%3.1%97th2020–24 ACS

Past school tax issues

Athens has put 5 school tax issues to voters since 2016; all passed. Statewide, the Ohio School Boards Association records 2,342 school tax issues from 2016 through May 2026; 66% passed, and 39% of new-money issues.

ElectionIssueResultYes vote
Nov 2023Bond (new)Passed58.17%
Nov 2018Combination (new), 0.5 millsPassed52.47%
Nov 2017Income tax (renewal)Passed65.43%
Nov 2016Emergency (renewal), 6.73 millsPassed64.09%
Mar 2016Permanent improvement (renewal), 2.9 millsPassed73.43%

Ohio School Boards Association school election results (unofficial), 2016–2026.

Ohio Department of Taxation and ODEW District Profile Report (effective millage); U.S. Census ACS 5-year; Ohio School Boards Association election results.

Wherever this briefing sets Athens beside other districts, 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 districts

The 12 Ohio districts (city, local and exempted-village districts) most like Athens on four equally weighted factors: total enrollment (compared as a ratio), operating spending per pupil, students per teacher and the share of economically disadvantaged students, 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.

DistrictCountyMilesEnrollmentOperating spending per pupilStudents per teacherEcon. disadvantaged
Logan-HockingHocking163,226$18,46515.172.6%
Vinton CountyVinton221,583$21,22613.448.9%
Amanda-ClearcreekFairfield371,502$17,69315.242.6%
Lakewood LocalLicking431,535$18,29815.155.2%
East GuernseyGuernsey58968$19,99714.851.1%
JeffersonMadison73932$19,22015.044.1%
WoosterWayne973,144$19,76517.546.3%
StreetsboroPortage1341,852$16,99215.641.5%
WickliffeLake1561,167$18,63215.549.0%
Bowling GreenWood1582,446$17,31415.943.0%
MaumeeLucas1702,067$18,12913.944.9%
RossfordWood1701,495$20,02517.146.0%

Regional peers 7 districts

The 7 districts (city, local and exempted-village districts) within 25 miles of Athens, 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.

DistrictCountyMilesEnrollmentOperating spending per pupilStudents per teacherEcon. disadvantaged
Nelsonville-YorkAthens6956$20,32912.063.2%
AlexanderAthens111,302$15,44714.047.1%
Federal HockingAthens14757$20,88012.653.8%
Logan-HockingHocking163,226$18,46515.172.6%
Vinton CountyVinton221,583$21,22613.448.9%
MorganMorgan221,533$20,45312.774.0%
Eastern Local (Meigs)Meigs23678$15,73314.450.4%

“Ohio median” is the middle value across Ohio’s city, local and exempted-village school districts; career centers and community schools are left out.