Budget Committee
Ohio · IRN 044214 · Warren County

Lebanon City School District

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

On the ballot · November 3, 2026

Lebanon City School District: one referendum question

Issue 5 · School district income tax

Shall an annual income tax of 1 per cent on the earned income of individuals residing in the school district be imposed by Lebanon City School District, for 10 years, beginning January 1, 2027, for the purpose of current expenses?

Ballot wording. Source: Warren County BOE upcoming-issues ballot language

Enrollment
4,681
2025-26
Performance index
93.4
2025-26
Graduation
97.5%
class of 2025
Spending / pupil
$15,419
2024-25
State share
33%
2024-25
Unreserved balance
26.0%
FY2026
Residential mills
29.3
tax year 2025
Home value
+2%
5-yr avg vs. 12 nearby districts
Enrollment

4,681 students in 2025-26, down from a peak of 5,450 in 2010-11; −6.5% over five years against −2.3% for the regional peer median.

Achievement

Performance index 93.4 of 120 in 2025-26 (Ohio median 88.3); 4.5 stars overall; four-year graduation 97.5%.

Spending

$15,419 per pupil in operating spending (2024-25), below the peer median of $15,443; the state supplies 33% of revenue and local taxes 54%.

Reserves

$21.09 million in general-fund cash at the end of FY2026; the unreserved balance was 26.0% of spending (Ohio median 36.2%).

Property taxes

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

Students

32% economically disadvantaged, 3% English learners, 17.8% with disabilities (2024-25).

Lebanon enrolled 4,681 students in 2025-26. Enrollment peaked at 5,450 in 2010-11. Since 2006-07 it has changed −11.9%, against −4.5% for the regional peer median and −19.5% for the median Ohio district.

LebanonRegional peers (median)Ohio districts (median)
105989185782006-072010-112014-152018-192025-26

Students

MeasureLebanonPeers (median)Ohio (median)PercentileYear
Economically disadvantaged32%30%47%21st2024-25
English learners3.4%4.0%2.4%64th2024-25
Students with disabilities17.8%13.6%16.1%68th2024-25
Black2.8%2.9%3.4%45th2024-25
Hispanic7.2%6.9%4.2%75th2024-25
White83.0%80.2%88.7%33rd2024-25
Multiracial5.1%5.1%4.4%59th2024-25

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 Lebanon’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.

MeasureLebanonRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools4,4134,1641,18090th2025-26
Resident students on EdChoice6905516192nd2025-26
Resident students in community (charter) schools170993988th2025-26
Resident students open-enrolled elsewhere88709745th2025-26

Community

MeasureLebanonRegional peers (median)Ohio (median)PercentileYear
Median household income$96,715$106,346$73,77886th2020–24 ACS
Poverty rate7.6%5.7%9.9%32nd2020–24 ACS
Adults with a bachelor's degree33.5%49.1%21.9%80th2020–24 ACS
Median home value$335,800$324,350$196,40091st2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Lebanon averaged $277,440, 2% above the median of the 12 districts within 25 miles ($271,920). That ranks 6th of 13 in the area and at the 90th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseLebanonNearby medianDifferenceOhio median
2016–20$228,700$228,650+0%$142,600
2017–21$240,100$241,500−1%$149,100
2018–22$283,000$273,600+3%$167,700
2019–23$299,600$296,200+1%$182,500
2020–24$335,800$324,350+4%$196,400
Five-release average$277,440$271,920+2%$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 Lebanon's: Mason (9 mi, $381,300); Loveland (14 mi, $347,600); Bellbrook-Sugarcreek (15 mi, $323,520); Kings (7 mi, $291,100); Little Miami (8 mi, $279,680); Ross (24 mi, $273,620); Milford (20 mi, $270,220); Centerville (12 mi, $267,980); Clinton-Massie (12 mi, $254,600); Beavercreek (20 mi, $251,540); Monroe (10 mi, $232,000); Edgewood (15 mi, $186,220).

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: Little Miami, Milford, Ross, Monroe, Kings, Loveland, Beavercreek, Centerville, Bellbrook-Sugarcreek, Mason, Clinton-Massie and Edgewood.

Lebanon’s performance index — a weighted average of state test results on a 0–120 scale — was 93.4 in 2025-26, against 93.8 for the peer median and 88.3 for the median Ohio district (68th percentile).

LebanonPeers (median)Ohio districts (median)
99948984792014-152016-172018-192020-212022-232025-26
MeasureLebanonPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)93.493.8regional 97.888.368th2025-26
Performance index, % of maximum84.7%85.2%regional 88.7%80.1%68th2025-26
Math proficient69.8%73.0%regional 75.9%63.5%66th2025-26
Four-year graduation rate97.5%97.3%regional 97.4%97.2%55thClass of 2025
Chronically absent16.5%15.6%regional 13.1%16.4%51st2025-26
Overall rating (stars)4.54.5regional 4.54.082nd2025-26
LebanonPeers (median)Ohio districts (median)
99%97%96%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.

Lebanon spent $15,419 per pupil on operations in 2024-25, against $15,443 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 33% of Lebanon’s revenue. At the end of FY2026 the district held $21.09 million in general-fund cash, an unreserved balance of 26.0% of a year’s spending.

LebanonPeers (median)Ohio districts (median)
$17,650$14,886$12,121$9,357$6,5932010-112014-152018-192024-25
LebanonPeers (median)Ohio districts (median)
51%43%35%27%19%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureLebanonPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$15,419$15,443regional $14,996$16,58029th2024-25
Revenue per pupil$16,353$15,701regional $16,451$18,15023rd2024-25
State share of revenue33%30%regional 29%43%30th2024-25
Local share of revenue54%57%regional 58%42%75th2024-25
Federal share of revenue5%4%regional 4%6%30th2024-25
General-fund cash, end of year$21.09 million$22.99 millionregional $23.26 million$8.3 million84thFY2026
Unreserved balance, % of spending26.0%34.3%regional 36.7%36.2%25thFY2026
Average teacher salary$76,983$77,725regional $78,925$69,16378th2024-25
Property value per pupil$361,552$312,163regional $336,313$267,19777th2023-24

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. Lebanon’s effective residential rate was 29.33 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureLebanonRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses29.3331.4624.3976thTax year 2025
Effective business millage, current expenses27.6636.4026.5856th2024-25
Total voted operating millage52.7754.4141.8770th2024-25
Median property tax on owner-occupied homes$3,790$4,700$2,22885th2020–24 ACS
As a share of household income3.9%4.3%3.1%76th2020–24 ACS

Past school tax issues

Lebanon has put 9 school tax issues to voters since 2016; 8 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
Nov 2023Permanent improvement (renewal), 2 millsPassed56.93%
Nov 2022Substitute (substitute), 9.64 millsPassed53.61%
May 2021Bond (renewal), 2.83 millsPassed62.25%
Mar 2020Renewal (renewal), 4.1 millsPassed55.3%
Nov 2019Emergency (new), 4.99 millsPassed55.72%
May 2019Emergency (new), 4.99 millsFailed43.73%
May 2018Permanent improvement (renewal), 2 millsPassed61.35%
May 2017Emergency (renewal), 4.84 millsPassed67.17%
Mar 2016Bond (renewal), 3.5 millsPassed61.87%

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 Lebanon 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 Lebanon 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
KingsWarren74,906$15,02222.726.5%
Little MiamiWarren85,384$13,89120.426.7%
MonroeButler102,754$13,95620.038.0%
LovelandHamilton143,856$16,44420.711.4%
MilfordClermont205,397$15,79119.324.9%
RossButler242,234$15,09419.934.5%
DelawareDelaware845,403$16,30919.536.3%
FindlayHancock1145,013$16,14820.148.6%
AmherstLorain1693,554$13,98019.729.9%
North RidgevilleLorain1774,378$13,88420.428.8%
North RoyaltonCuyahoga1833,968$16,08020.931.6%
Riverside Local (Lake)Lake2213,911$16,04520.431.1%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Lebanon, 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
KingsWarren74,906$15,02222.726.5%
Little MiamiWarren85,384$13,89120.426.7%
MasonWarren99,726$15,71621.217.9%
MonroeButler102,754$13,95620.038.0%
CentervilleMontgomery127,839$16,66518.926.8%
Clinton-MassieClinton121,361$13,97920.432.4%
LovelandHamilton143,856$16,44420.711.4%
EdgewoodButler153,008$14,74218.153.5%
Bellbrook-SugarcreekGreene152,505$14,05520.018.5%
MilfordClermont205,397$15,79119.324.9%
BeavercreekGreene207,699$14,96919.121.0%
RossButler242,234$15,09419.934.5%

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