Budget Committee
Ohio · IRN 048256 · Madison County

Jefferson Local School District

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

On the ballot · November 3, 2026

Jefferson Local School District: one referendum question

Permanent improvement levy

Permanent improvement levy of 2.55 mills, 5 years for permanent improvements.

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
932
2025-26
Performance index
85.0
2025-26
Graduation
98.8%
class of 2025
Spending / pupil
$19,220
2024-25
State share
28%
2024-25
Unreserved balance
47.0%
FY2026
Residential mills
29.0
tax year 2025
Home value
−13%
5-yr avg vs. 7 nearby districts
Enrollment

932 students in 2025-26, down from a peak of 1,299 in 2013-14; −10.1% over five years against −4.4% for the regional peer median.

Achievement

Performance index 85.0 of 120 in 2025-26 (Ohio median 88.3); 3.5 stars overall; four-year graduation 98.8%.

Spending

$19,220 per pupil in operating spending (2024-25), above the peer median of $18,506; the state supplies 28% of revenue and local taxes 46%.

Reserves

$8.8 million in general-fund cash at the end of FY2026; the unreserved balance was 47.0% of spending (Ohio median 36.2%).

Property taxes

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

Students

44% economically disadvantaged, 2% English learners, 14.5% with disabilities (2024-25).

Jefferson enrolled 932 students in 2025-26. Enrollment peaked at 1,299 in 2013-14. Since 2006-07 it has changed −25.8%, against −16.5% for the regional peer median and −19.5% for the median Ohio district.

JeffersonRegional peers (median)Ohio districts (median)
107988879692006-072010-112014-152018-192025-26

Students

MeasureJeffersonPeers (median)Ohio (median)PercentileYear
Economically disadvantaged44%46%47%44th2024-25
English learners2.4%2.2%2.4%52nd2024-25
Students with disabilities14.5%16.2%16.1%34th2024-25
Black0.6%0.6%1.1%32nd2021-22
Hispanic3.0%4.1%4.2%34th2024-25
White92.0%92.5%88.7%67th2024-25
Multiracial3.7%3.1%4.4%38th2024-25

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 Jefferson’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.

MeasureJeffersonRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools8478941,18035th2025-26
Resident students on EdChoice58186148th2025-26
Resident students in community (charter) schools34253942nd2025-26
Resident students open-enrolled elsewhere1535977th2025-26

Community

MeasureJeffersonRegional peers (median)Ohio (median)PercentileYear
Median household income$82,300$100,619$73,77869th2020–24 ACS
Poverty rate7.9%8.2%9.9%33rd2020–24 ACS
Adults with a bachelor's degree19.3%26.7%21.9%39th2020–24 ACS
Median home value$207,500$255,600$196,40057th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Jefferson averaged $176,300, 13% below the median of the 7 districts within 25 miles ($202,300). That ranks 7th of 8 in the area and at the 57th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseJeffersonNearby medianDifferenceOhio median
2016–20$148,600$172,800−14%$142,600
2017–21$159,900$170,300−6%$149,100
2018–22$173,300$195,900−12%$167,700
2019–23$192,200$223,000−14%$182,500
2020–24$207,500$255,600−19%$196,400
Five-release average$176,300$202,300−13%$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 Jefferson's: Grandview Heights (13 mi, $519,240); Bexley (19 mi, $458,460); Fairbanks (16 mi, $299,660); Madison-Plains (15 mi, $202,300); Mechanicsburg (17 mi, $189,860); Triad (23 mi, $182,500); Southeastern Local (Clark) (20 mi, $166,860).

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: Madison-Plains, Triad, Southeastern Local (Clark), Mechanicsburg, Grandview Heights, Fairbanks and Bexley.

Jefferson’s performance index — a weighted average of state test results on a 0–120 scale — was 85.0 in 2025-26, against 87.2 for the peer median and 88.3 for the median Ohio district (36th percentile).

JeffersonPeers (median)Ohio districts (median)
97918580742014-152016-172018-192020-212022-232025-26
MeasureJeffersonPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)85.087.2regional 93.588.336th2025-26
Performance index, % of maximum77.1%79.1%regional 84.8%80.1%36th2025-26
Math proficient63.6%58.7%regional 68.8%63.5%51st2025-26
Four-year graduation rate98.8%98.2%regional 98.1%97.2%77thClass of 2025
Chronically absent20.3%17.4%regional 11.5%16.4%67th2025-26
Overall rating (stars)3.53.5regional 4.04.037th2025-26
JeffersonPeers (median)Ohio districts (median)
100%97%94%92%89%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.

Jefferson spent $19,220 per pupil on operations in 2024-25, against $18,506 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 28% of Jefferson’s revenue. At the end of FY2026 the district held $8.8 million in general-fund cash, an unreserved balance of 47.0% of a year’s spending.

JeffersonPeers (median)Ohio districts (median)
$20,424$17,315$14,207$11,098$7,9902010-112014-152018-192024-25
JeffersonPeers (median)Ohio districts (median)
52%41%30%19%8%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureJeffersonPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$19,220$18,506regional $17,565$16,58079th2024-25
Revenue per pupil$21,867$20,678regional $21,285$18,15086th2024-25
State share of revenue28%34%regional 26%43%20th2024-25
Local share of revenue46%49%regional 56%42%62nd2024-25
Federal share of revenue5%7%regional 5%6%38th2024-25
General-fund cash, end of year$8.8 million$5.23 millionregional $8.43 million$8.3 million54thFY2026
Unreserved balance, % of spending47.0%28.8%regional 37.0%36.2%76thFY2026
Average teacher salary$74,079$65,471regional $71,375$69,16370th2024-25
Property value per pupil$349,575$377,527regional $338,570$267,19773rd2023-24

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. Jefferson’s effective residential rate was 29.02 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureJeffersonRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses29.0224.3124.3974thTax year 2025
Effective business millage, current expenses27.2229.0526.5853rd2024-25
Total voted operating millage29.9937.2041.8721st2024-25
Median property tax on owner-occupied homes$2,640$2,567$2,22866th2020–24 ACS
As a share of household income3.2%2.9%3.1%53rd2020–24 ACS

Past school tax issues

Jefferson has put 4 school tax issues to voters since 2018; 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 2025Income tax (renewal), 1%Passed69.33%
Nov 2022Substitute (substitute), 5.78 millsPassed56.11%
Nov 2019Emergency (new), 3.5 millsPassed53.15%
Nov 2018Income tax (renewal)Passed64.96%

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 Jefferson 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 Jefferson 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
Madison-PlainsMadison151,087$17,56515.652.4%
Southeastern Local (Clark)Clark20668$18,43412.436.9%
TriadChampaign23746$17,22316.646.6%
Liberty Union-ThurstonFairfield371,067$17,82815.339.0%
Loudonville-PerrysvilleAshland74798$19,24013.743.0%
WaynedaleWayne95989$20,95614.839.1%
Patrick HenryHenry96828$17,92914.844.5%
Black RiverAshland97887$19,28116.146.8%
East GuernseyGuernsey98968$19,99714.851.1%
WellingtonLorain102853$17,58614.344.2%
WickliffeLake1491,167$18,63215.549.0%
Grand ValleyAshtabula168780$18,57914.853.2%

Regional peers 7 districts

The 7 districts (city, local and exempted-village districts) within 25 miles of Jefferson, 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
Grandview HeightsFranklin131,145$21,55913.87.3%
Madison-PlainsMadison151,087$17,56515.652.4%
FairbanksUnion16990$16,21718.017.0%
MechanicsburgChampaign17735$15,45516.940.2%
BexleyFranklin192,439$20,93416.813.5%
Southeastern Local (Clark)Clark20668$18,43412.436.9%
TriadChampaign23746$17,22316.646.6%

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