Budget Committee
Ohio · IRN 048413 · Marion County

Elgin Local School District

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

On the ballot · November 3, 2026

Elgin Local School District: one referendum question

Renewal levy

Renewal levy of 2.88 mills, 5 years 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
967
2025-26
Performance index
82.8
2025-26
Graduation
97.3%
class of 2025
Spending / pupil
$15,414
2024-25
State share
43%
2024-25
Unreserved balance
97.0%
FY2026
Residential mills
24.9
tax year 2025
Home value
−15%
5-yr avg vs. 12 nearby districts
Enrollment

967 students in 2025-26, down from a peak of 1,571 in 2006-07; −4.4% over five years against −4.8% for the regional peer median.

Achievement

Performance index 82.8 of 120 in 2025-26 (Ohio median 88.3); 3.5 stars overall; four-year graduation 97.3%.

Spending

$15,414 per pupil in operating spending (2024-25), below the peer median of $15,945; the state supplies 43% of revenue and local taxes 38%.

Reserves

$21.8 million in general-fund cash at the end of FY2026; the unreserved balance was 97.0% of spending (Ohio median 36.2%).

Property taxes

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

Students

59% economically disadvantaged, 1% English learners, 14.9% with disabilities (2024-25).

Elgin enrolled 967 students in 2025-26. Enrollment peaked at 1,571 in 2006-07. Since 2006-07 it has changed −38.4%, against −20.5% for the regional peer median and −19.5% for the median Ohio district.

ElginRegional peers (median)Ohio districts (median)
105938169572006-072010-112014-152018-192025-26

Students

MeasureElginPeers (median)Ohio (median)PercentileYear
Economically disadvantaged59%57%47%71st2024-25
English learners1.3%2.6%2.4%27th2024-25
Students with disabilities14.9%18.6%16.1%40th2024-25
Black0.3%0.6%1.1%15th2021-22
Hispanic4.4%3.6%4.2%53rd2024-25
White91.4%91.8%88.7%63rd2024-25
Multiracial3.4%3.3%4.4%33rd2024-25

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.

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 Elgin’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.

MeasureElginRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools6808571,18025th2025-26
Resident students on EdChoice24386127th2025-26
Resident students in community (charter) schools67503967th2025-26
Resident students open-enrolled elsewhere1621469774th2025-26

Community

MeasureElginRegional peers (median)Ohio (median)PercentileYear
Median household income$71,912$71,622$73,77846th2020–24 ACS
Poverty rate10.3%11.3%9.9%53rd2020–24 ACS
Adults with a bachelor's degree13.2%18.0%21.9%11th2020–24 ACS
Median home value$164,800$192,250$196,40031st2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Elgin averaged $137,560, 15% below the median of the 12 districts within 25 miles ($162,080). That ranks 11th of 13 in the area and at the 27th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseElginNearby medianDifferenceOhio median
2016–20$114,100$136,150−16%$142,600
2017–21$120,000$142,650−16%$149,100
2018–22$140,900$161,150−13%$167,700
2019–23$148,000$179,500−18%$182,500
2020–24$164,800$192,250−14%$196,400
Five-release average$137,560$162,080−15%$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 Elgin's: North Union (7 mi, $202,520); Pleasant (7 mi, $199,840); Benjamin Logan (24 mi, $184,380); River Valley (12 mi, $178,160); Ridgemont (15 mi, $168,960); Ridgedale (7 mi, $162,180); Mount Gilead (22 mi, $161,980); Upper Sandusky (19 mi, $153,620); Cardington-Lincoln (19 mi, $153,300); Wynford (21 mi, $142,840); Kenton (20 mi, $116,320); Bucyrus (22 mi, $101,460).

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: Wynford, Cardington-Lincoln, Kenton, Upper Sandusky, Ridgedale, Mount Gilead, Bucyrus, Ridgemont, Benjamin Logan, Pleasant, North Union and River Valley.

Elgin’s performance index — a weighted average of state test results on a 0–120 scale — was 82.8 in 2025-26, against 81.0 for the peer median and 88.3 for the median Ohio district (30th percentile).

ElginPeers (median)Ohio districts (median)
94898378732014-152016-172018-192020-212022-232025-26
MeasureElginPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)82.881.0regional 84.088.330th2025-26
Performance index, % of maximum75.1%73.5%regional 76.2%80.1%30th2025-26
Math proficient55.8%52.1%regional 55.1%63.5%32nd2025-26
Four-year graduation rate97.3%95.7%regional 99.5%97.2%52ndClass of 2025
Chronically absent22.5%18.4%regional 15.7%16.4%74th2025-26
Overall rating (stars)3.53.5regional 3.54.037th2025-26
ElginPeers (median)Ohio districts (median)
100%97%95%93%90%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.

Elgin spent $15,414 per pupil on operations in 2024-25, against $15,945 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 43% of Elgin’s revenue. At the end of FY2026 the district held $21.8 million in general-fund cash, an unreserved balance of 97.0% of a year’s spending.

ElginPeers (median)Ohio districts (median)
$17,486$15,145$12,805$10,465$8,1252010-112014-152018-192024-25
ElginPeers (median)Ohio districts (median)
197%148%98%49%0%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureElginPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$15,414$15,945regional $17,387$16,58029th2024-25
Revenue per pupil$18,924$17,393regional $18,003$18,15061st2024-25
State share of revenue43%52%regional 45%43%51st2024-25
Local share of revenue38%31%regional 40%42%40th2024-25
Federal share of revenue7%9%regional 7%6%59th2024-25
General-fund cash, end of year$21.8 million$4.78 millionregional $6.66 million$8.3 million84thFY2026
Unreserved balance, % of spending97.0%28.5%regional 40.8%36.2%99thFY2026
Average teacher salary$59,124$62,731regional $63,406$69,1639th2024-25
Property value per pupil$240,787$216,824regional $261,869$267,19738th2023-24

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. Elgin’s effective residential rate was 24.88 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureElginRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses24.8822.0124.3953rdTax year 2025
Effective business millage, current expenses28.3623.1126.5857th2024-25
Total voted operating millage35.8333.9541.8736th2024-25
Median property tax on owner-occupied homes$1,791$1,926$2,22833rd2020–24 ACS
As a share of household income2.5%2.6%3.1%23rd2020–24 ACS

Past school tax issues

Elgin has put 2 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 2021Emergency (renewal), 4.6 millsPassed55.24%
Nov 2016Renewal (renewal), 4.22 millsPassed51%

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 Elgin 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 Elgin 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
RidgedaleMarion7618$17,17512.959.9%
Upper SanduskyWyandot191,389$16,09516.446.2%
Cardington-LincolnMorrow19869$17,61615.352.7%
KentonHardin201,706$16,25416.062.3%
WynfordCrawford21955$15,79616.651.4%
Mount GileadMorrow22946$18,01712.851.1%
Scioto ValleyPike1051,073$15,36315.761.5%
Reading CommunityHamilton1121,339$15,04815.158.3%
MinfordScioto1201,068$14,87314.855.0%
GeorgetownBrown122920$15,48115.755.6%
LaBraeTrumbull133942$15,48914.769.6%
East PalestineColumbiana143911$16,13114.660.1%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Elgin, 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
PleasantMarion71,215$12,13317.643.0%
RidgedaleMarion7618$17,17512.959.9%
North UnionUnion71,366$17,59918.443.3%
River ValleyMarion121,792$19,08118.047.0%
RidgemontHardin15445$18,26814.547.6%
Upper SanduskyWyandot191,389$16,09516.446.2%
Cardington-LincolnMorrow19869$17,61615.352.7%
KentonHardin201,706$16,25416.062.3%
WynfordCrawford21955$15,79616.651.4%
Mount GileadMorrow22946$18,01712.851.1%
BucyrusCrawford221,032$18,96015.771.1%
Benjamin LoganLogan241,529$13,85216.740.4%

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