Budget Committee
Ohio · IRN 047878 · Lake County

Kirtland Local School District

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

On the ballot · November 3, 2026

Kirtland Local School District: one referendum question

Issue 4 · Emergency levy (fixed sum)

4.36 Mills Renewal Levy - paying the current operating expenses of the district in the sum of $2,278,636 - amounting to $134 for each $100,000 of the county auditor's market value - 5 years - commencing in 2027, first due in 2028.

Ballot wording. Source: Lake County BOE certified questions and issues (summary, updated 8/14/2026)

Enrollment
1,007
2025-26
Performance index
104.6
2025-26
Graduation
100.0%
class of 2025
Spending / pupil
$17,187
2024-25
State share
17%
2024-25
Unreserved balance
43.6%
FY2026
Residential mills
31.6
tax year 2025
Home value
+32%
5-yr avg vs. 12 nearby districts
Enrollment

1,007 students in 2025-26, down from a peak of 1,196 in 2011-12; −10.3% over five years against −5.8% for the regional peer median.

Achievement

Performance index 104.6 of 120 in 2025-26 (Ohio median 88.3); 5.0 stars overall; four-year graduation 100.0%.

Spending

$17,187 per pupil in operating spending (2024-25), above the peer median of $17,047; the state supplies 17% of revenue and local taxes 71%.

Reserves

$8.19 million in general-fund cash at the end of FY2026; the unreserved balance was 43.6% of spending (Ohio median 36.2%).

Property taxes

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

Students

14% economically disadvantaged, 0% English learners, 10.6% with disabilities (2024-25).

Kirtland enrolled 1,007 students in 2025-26. Enrollment peaked at 1,196 in 2011-12. Since 2006-07 it has changed −9.6%, against −19.6% for the regional peer median and −19.5% for the median Ohio district.

KirtlandRegional peers (median)Ohio districts (median)
1111029486772006-072010-112014-152018-192025-26

Students

MeasureKirtlandPeers (median)Ohio (median)PercentileYear
Economically disadvantaged14%15%47%5th2024-25
English learners0.1%1.2%0.4%27th2021-22
Students with disabilities10.6%11.2%16.1%8th2024-25
Black0.2%1.7%1.1%9th2021-22
Hispanic2.5%4.1%4.2%25th2024-25
White93.7%88.2%88.7%77th2024-25
Multiracial2.9%3.5%4.4%25th2024-25

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 Kirtland’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.

MeasureKirtlandRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools9702,2791,18041st2025-26
Resident students on EdChoice862806158th2025-26
Resident students in community (charter) schools437394th2025-26
Resident students open-enrolled elsewhere218972nd2025-26

Community

MeasureKirtlandRegional peers (median)Ohio (median)PercentileYear
Median household income$116,842$106,416$73,77894th2020–24 ACS
Poverty rate4.6%5.8%9.9%10th2020–24 ACS
Adults with a bachelor's degree49.9%42.0%21.9%91st2020–24 ACS
Median home value$412,600$326,600$196,40096th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Kirtland averaged $371,580, 32% above the median of the 12 districts within 25 miles ($281,740). That ranks 2nd of 13 in the area and at the 96th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseKirtlandNearby medianDifferenceOhio median
2016–20$313,700$238,700+31%$142,600
2017–21$337,100$249,950+35%$149,100
2018–22$395,700$285,000+39%$167,700
2019–23$398,800$303,300+31%$182,500
2020–24$412,600$326,600+26%$196,400
Five-release average$371,580$281,740+32%$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 Kirtland's: Kenston (16 mi, $379,060); Solon (17 mi, $350,420); Aurora (21 mi, $342,920); Brecksville-Broadview Heights (25 mi, $302,320); Chardon (8 mi, $289,580); West Geauga (8 mi, $287,980); Twinsburg (20 mi, $275,500); Nordonia Hills (23 mi, $238,260); Berkshire (15 mi, $225,200); Perry Local (Lake) (16 mi, $213,360); Cardinal (18 mi, $195,460); Wickliffe (6 mi, $144,820).

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: West Geauga, Kenston, Perry Local (Lake), Brecksville-Broadview Heights, Aurora, Chardon, Twinsburg, Berkshire, Nordonia Hills, Cardinal, Solon and Wickliffe.

Kirtland’s performance index — a weighted average of state test results on a 0–120 scale — was 104.6 in 2025-26, against 105.6 for the peer median and 88.3 for the median Ohio district (94th percentile).

KirtlandPeers (median)Ohio districts (median)
1091019385782014-152016-172018-192020-212022-232025-26
MeasureKirtlandPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)104.6105.6regional 101.988.394th2025-26
Performance index, % of maximum94.8%95.8%regional 92.4%80.1%94th2025-26
Math proficient85.5%87.1%regional 81.5%63.5%94th2025-26
Four-year graduation rate100.0%98.0%regional 98.1%97.2%93rdClass of 2025
Chronically absent11.5%9.6%regional 13.6%16.4%25th2025-26
Overall rating (stars)5.05.0regional 4.84.095th2025-26
KirtlandPeers (median)Ohio districts (median)
101%99%97%95%93%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.

Kirtland spent $17,187 per pupil on operations in 2024-25, against $17,047 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 17% of Kirtland’s revenue. At the end of FY2026 the district held $8.19 million in general-fund cash, an unreserved balance of 43.6% of a year’s spending.

KirtlandPeers (median)Ohio districts (median)
$18,116$15,717$13,319$10,921$8,5232010-112014-152018-192024-25
KirtlandPeers (median)Ohio districts (median)
73%59%45%31%17%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureKirtlandPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$17,187$17,047regional $18,283$16,58059th2024-25
Revenue per pupil$18,661$18,272regional $19,129$18,15057th2024-25
State share of revenue17%23%regional 20%43%4th2024-25
Local share of revenue71%66%regional 69%42%96th2024-25
Federal share of revenue4%3%regional 3%6%19th2024-25
General-fund cash, end of year$8.19 million$11.41 millionregional $15.33 million$8.3 million50thFY2026
Unreserved balance, % of spending43.6%38.1%regional 31.0%36.2%69thFY2026
Average teacher salary$75,553$86,562regional $89,177$69,16375th2024-25
Property value per pupil$515,996$384,038regional $420,006$267,19795th2023-24

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. Kirtland’s effective residential rate was 31.60 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureKirtlandRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses31.6029.8824.3983rdTax year 2025
Effective business millage, current expenses30.1640.6926.5864th2024-25
Total voted operating millage67.1174.9841.8785th2024-25
Median property tax on owner-occupied homes$6,178$4,556$2,22895th2020–24 ACS
As a share of household income5.3%4.3%3.1%93rd2020–24 ACS

Past school tax issues

Kirtland has put 8 school tax issues to voters since 2016; 7 passed and 1 failed. 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
Mar 2024Emergency (renewal), 3.44 millsPassed59.06%
May 2023Emergency (renewal), 3.74 millsPassed67.71%
May 2022Emergency (renewal), 5.5 millsPassed61.39%
May 2021Permanent improvement (renew/increase), 2.05 millsPassed61.97%
May 2019Emergency (renewal), 4.11 millsPassed68.51%
May 2018Emergency (new), 5.9 millsFailed47.05%
May 2017Emergency (renewal), 7.07 millsPassed72.62%
Mar 2016Permanent improvement (renewal), 1.1 millsPassed62.79%

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 Kirtland 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 Kirtland 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
West GeaugaGeauga81,878$17,41018.618.2%
KenstonGeauga162,470$17,66316.812.7%
Perry Local (Lake)Lake161,435$19,30317.530.0%
AuroraPortage212,927$18,29817.310.5%
Brecksville-Broadview HeightsCuyahoga253,518$17,18618.416.6%
Ottawa HillsLucas118997$16,90916.13.4%
FairbanksUnion146990$16,21718.017.0%
Miller City-New ClevelandPutnam148514$16,77617.114.3%
Northeastern Local (Defiance)Defiance154929$17,33818.824.6%
VersaillesDarke1901,222$15,16516.913.8%
WayneWarren2031,442$15,51017.919.1%
MadeiraHamilton2301,731$16,54318.09.2%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Kirtland, 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
WickliffeLake61,167$18,63215.549.0%
West GeaugaGeauga81,878$17,41018.618.2%
ChardonGeauga82,287$18,26919.722.3%
BerkshireGeauga151,309$17,47920.836.7%
KenstonGeauga162,470$17,66316.812.7%
Perry Local (Lake)Lake161,435$19,30317.530.0%
SolonCuyahoga174,494$19,59518.418.1%
CardinalGeauga18664$19,28318.346.5%
TwinsburgSummit203,715$17,53317.126.7%
AuroraPortage212,927$18,29817.310.5%
Nordonia HillsSummit233,060$19,36816.415.2%
Brecksville-Broadview HeightsCuyahoga253,518$17,18618.416.6%

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