Budget Committee
Ohio · IRN 046110 · Butler County

Lakota Local School District

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

On the ballot · November 3, 2026

Lakota Local School District: one referendum question

Issue 2 · Bond issue

Bonds of $223.48 million (estimated average levy 2.2 mills), 37 years for bonds for phase one of the master facilities plan (grades 6-12 buildings); ofcc adds $77m to a $300m phase ($77 per $100,000 of home value).

Summary of the issue’s terms; the official ballot wording had not been published when this briefing was built. Source: Butler BOE issue list + district news release + WYSU

Enrollment
16,404
2025-26
Performance index
97.1
2025-26
Graduation
94.5%
class of 2025
Spending / pupil
$14,229
2024-25
State share
28%
2024-25
Unreserved balance
21.8%
FY2026
Residential mills
25.2
tax year 2025
Home value
+10%
5-yr avg vs. 6 nearby districts
Enrollment

16,404 students in 2025-26, down from a peak of 17,633 in 2008-09; +2.8% over five years against +0.5% for the regional peer median.

Achievement

Performance index 97.1 of 120 in 2025-26 (Ohio median 88.3); 4.5 stars overall; four-year graduation 94.5%.

Spending

$14,229 per pupil in operating spending (2024-25), below the peer median of $14,719; the state supplies 28% of revenue and local taxes 53%.

Reserves

$51.68 million in general-fund cash at the end of FY2026; the unreserved balance was 21.8% of spending (Ohio median 36.2%).

Property taxes

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

Students

33% economically disadvantaged, 10% English learners, 10.8% with disabilities (2024-25).

Lakota enrolled 16,404 students in 2025-26. Enrollment peaked at 17,633 in 2008-09. Since 2006-07 it has changed −2.2%, against +3.3% for the regional peer median and −19.5% for the median Ohio district.

LakotaRegional peers (median)Ohio districts (median)
1091019385772006-072010-112014-152018-192025-26

Students

MeasureLakotaPeers (median)Ohio (median)PercentileYear
Economically disadvantaged33%32%47%22nd2024-25
English learners9.6%4.4%2.4%88th2024-25
Students with disabilities10.8%16.4%16.1%9th2024-25
Black13.6%3.1%3.4%78th2024-25
Hispanic11.5%5.5%4.2%87th2024-25
White57.1%80.1%88.7%11th2024-25
Multiracial6.2%5.2%4.4%70th2024-25

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 Lakota’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.

MeasureLakotaRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools15,9404,8801,18099th2025-26
Resident students on EdChoice2,3616826198th2025-26
Resident students in community (charter) schools3371463994th2025-26
Resident students open-enrolled elsewhere214849783rd2025-26

Community

MeasureLakotaRegional peers (median)Ohio (median)PercentileYear
Median household income$126,823$102,966$73,77896th2020–24 ACS
Poverty rate6.0%6.2%9.9%21st2020–24 ACS
Adults with a bachelor's degree53.3%38.8%21.9%92nd2020–24 ACS
Median home value$365,000$334,600$196,40094th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Lakota averaged $305,800, 10% above the median of the 6 districts within 25 miles ($278,560). That ranks 2nd of 7 in the area and at the 94th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseLakotaNearby medianDifferenceOhio median
2016–20$251,600$230,100+9%$142,600
2017–21$267,300$244,250+9%$149,100
2018–22$312,000$283,550+10%$167,700
2019–23$333,100$300,300+11%$182,500
2020–24$365,000$334,600+9%$196,400
Five-release average$305,800$278,560+10%$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 Lakota's: Mason (7 mi, $381,300); Kings (10 mi, $291,100); Little Miami (12 mi, $279,680); Lebanon (13 mi, $277,440); Southwest (22 mi, $205,860); Oak Hills (23 mi, $186,340).

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: Oak Hills, Southwest, Kings, Mason, Little Miami and Lebanon.

Lakota’s performance index — a weighted average of state test results on a 0–120 scale — was 97.1 in 2025-26, against 93.6 for the peer median and 88.3 for the median Ohio district (81st percentile).

LakotaPeers (median)Ohio districts (median)
102969084782014-152016-172018-192020-212022-232025-26
MeasureLakotaPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)97.193.6regional 94.288.381st2025-26
Performance index, % of maximum88.0%84.8%regional 85.5%80.1%81st2025-26
Math proficient75.2%70.7%regional 72.8%63.5%79th2025-26
Four-year graduation rate94.5%96.6%regional 97.3%97.2%24thClass of 2025
Chronically absent15.5%16.4%regional 15.8%16.4%46th2025-26
Overall rating (stars)4.54.2regional 4.54.082nd2025-26
LakotaPeers (median)Ohio districts (median)
98%96%95%94%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.

Lakota spent $14,229 per pupil on operations in 2024-25, against $14,719 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 Lakota’s revenue. At the end of FY2026 the district held $51.68 million in general-fund cash, an unreserved balance of 21.8% of a year’s spending.

LakotaPeers (median)Ohio districts (median)
$17,535$15,067$12,599$10,130$7,6622010-112014-152018-192024-25
LakotaPeers (median)Ohio districts (median)
68%55%42%30%17%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureLakotaPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$14,229$14,719regional $14,901$16,58014th2024-25
Revenue per pupil$13,887$15,304regional $15,304$18,1502nd2024-25
State share of revenue28%31%regional 31%43%21st2024-25
Local share of revenue53%56%regional 56%42%74th2024-25
Federal share of revenue5%5%regional 4%6%26th2024-25
General-fund cash, end of year$51.68 million$24.66 millionregional $22.78 million$8.3 million97thFY2026
Unreserved balance, % of spending21.8%31.2%regional 25.4%36.2%17thFY2026
Average teacher salary$82,632$81,065regional $81,187$69,16388th2024-25
Property value per pupil$313,379$323,573regional $336,313$267,19766th2023-24

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. Lakota’s effective residential rate was 25.15 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureLakotaRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses25.1528.6124.3955thTax year 2025
Effective business millage, current expenses32.6727.5126.5870th2024-25
Total voted operating millage64.1447.2841.8783rd2024-25
Median property tax on owner-occupied homes$4,632$3,988$2,22890th2020–24 ACS
As a share of household income3.7%3.9%3.1%69th2020–24 ACS

Past school tax issues

Lakota has put 1 school tax issues to voters since 2025; none 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 2025Combination (new), 4.99 millsFailed39.1%

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 Lakota 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 Lakota 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
MasonWarren79,726$15,71621.217.9%
KingsWarren104,906$15,02222.726.5%
Little MiamiWarren125,384$13,89120.426.7%
LebanonWarren134,681$15,41920.232.4%
SouthwestHamilton223,969$14,32323.137.6%
Oak HillsHamilton236,885$14,78122.239.5%
MarysvilleUnion825,359$13,70322.125.6%
Teays ValleyPickaway834,612$14,65821.738.1%
Gahanna-JeffersonFranklin948,321$16,15921.033.0%
Southwest LickingLicking1014,929$13,21619.840.4%
North RidgevilleLorain1884,378$13,88420.428.8%
North RoyaltonCuyahoga1953,968$16,08020.931.6%

Regional peers 6 districts

The 6 districts (city, local and exempted-village districts) within 25 miles of Lakota, 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
MasonWarren79,726$15,71621.217.9%
KingsWarren104,906$15,02222.726.5%
Little MiamiWarren125,384$13,89120.426.7%
LebanonWarren134,681$15,41920.232.4%
SouthwestHamilton223,969$14,32323.137.6%
Oak HillsHamilton236,885$14,78122.239.5%

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