Budget Committee
Ohio · IRN 049452 · Richland County

Madison Local School District

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

On the ballot · November 3, 2026

Madison Local School District: one referendum question

Renewal levy

Renewal levy of 14.4 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
2,522
2025-26
Performance index
82.8
2025-26
Graduation
98.2%
class of 2025
Spending / pupil
$16,951
2024-25
State share
50%
2024-25
Unreserved balance
2.3%
FY2026
Residential mills
26.5
tax year 2025
Home value
−28%
5-yr avg vs. 12 nearby districts
Enrollment

2,522 students in 2025-26, down from a peak of 3,155 in 2014-15; −7.4% over five years against −8.1% for the regional peer median.

Achievement

Performance index 82.8 of 120 in 2025-26 (Ohio median 88.3); 4.0 stars overall; four-year graduation 98.2%.

Spending

$16,951 per pupil in operating spending (2024-25), above the peer median of $16,801; the state supplies 50% of revenue and local taxes 36%.

Reserves

$929,257 in general-fund cash at the end of FY2026; the unreserved balance was 2.3% of spending (Ohio median 36.2%).

Property taxes

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

Students

67% economically disadvantaged, 0% English learners, 21.9% with disabilities (2024-25).

Madison enrolled 2,522 students in 2025-26. Enrollment peaked at 3,155 in 2014-15. Since 2006-07 it has changed −13.0%, against −24.9% for the regional peer median and −19.5% for the median Ohio district.

MadisonRegional peers (median)Ohio districts (median)
1131029282712006-072010-112014-152018-192025-26

Students

MeasureMadisonPeers (median)Ohio (median)PercentileYear
Economically disadvantaged67%65%47%80th2024-25
English learners0.1%0.8%0.4%32nd2021-22
Students with disabilities21.9%18.4%16.1%93rd2024-25
Black5.2%1.2%3.4%62nd2024-25
Hispanic3.9%4.5%4.2%46th2024-25
White81.7%78.7%88.7%29th2024-25
Multiracial8.9%4.1%4.4%85th2024-25

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 Madison’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.

MeasureMadisonRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools2,0648401,18072nd2025-26
Resident students on EdChoice153656168th2025-26
Resident students in community (charter) schools220473990th2025-26
Resident students open-enrolled elsewhere2801089789th2025-26

Community

MeasureMadisonRegional peers (median)Ohio (median)PercentileYear
Median household income$55,784$72,631$73,77815th2020–24 ACS
Poverty rate12.7%11.4%9.9%66th2020–24 ACS
Adults with a bachelor's degree9.0%19.2%21.9%2nd2020–24 ACS
Median home value$141,300$196,150$196,40015th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Madison averaged $117,640, 28% below the median of the 12 districts within 25 miles ($162,320). That ranks 12th of 13 in the area and at the 14th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseMadisonNearby medianDifferenceOhio median
2016–20$94,900$131,400−28%$142,600
2017–21$104,000$141,050−26%$149,100
2018–22$118,700$161,700−27%$167,700
2019–23$129,300$178,200−27%$182,500
2020–24$141,300$196,150−28%$196,400
Five-release average$117,640$162,320−28%$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 Madison's: Northmor (18 mi, $192,820); Crestview Local (Richland) (8 mi, $185,860); Clear Fork Valley (11 mi, $185,780); Northwestern Local (Wayne) (20 mi, $179,220); Hillsdale (13 mi, $171,400); Loudonville-Perrysville (15 mi, $162,660); Mount Gilead (24 mi, $161,980); Ashland (9 mi, $145,420); Shelby (13 mi, $134,020); South Central (19 mi, $130,340); Willard (24 mi, $123,860); Galion (18 mi, $102,980).

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: Willard, Galion, Crestview Local (Richland), South Central, Northwestern Local (Wayne), Northmor, Mount Gilead, Hillsdale, Clear Fork Valley, Shelby, Loudonville-Perrysville and Ashland.

Madison’s performance index — a weighted average of state test results on a 0–120 scale — was 82.8 in 2025-26, against 83.6 for the peer median and 88.3 for the median Ohio district (30th percentile).

MadisonPeers (median)Ohio districts (median)
94888377712014-152016-172018-192020-212022-232025-26
MeasureMadisonPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)82.883.6regional 89.788.330th2025-26
Performance index, % of maximum75.1%75.8%regional 81.4%80.1%30th2025-26
Math proficient57.0%54.9%regional 65.2%63.5%34th2025-26
Four-year graduation rate98.2%96.2%regional 96.7%97.2%66thClass of 2025
Chronically absent20.4%22.2%regional 13.1%16.4%68th2025-26
Overall rating (stars)4.03.5regional 4.04.062nd2025-26
MadisonPeers (median)Ohio districts (median)
99%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.

Madison spent $16,951 per pupil on operations in 2024-25, against $16,801 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 50% of Madison’s revenue. At the end of FY2026 the district held $929,257 in general-fund cash, an unreserved balance of 2.3% of a year’s spending.

MadisonPeers (median)Ohio districts (median)
$17,868$15,499$13,131$10,763$8,3942010-112014-152018-192024-25
MadisonPeers (median)Ohio districts (median)
53%40%27%13%0%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureMadisonPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$16,951$16,801regional $16,497$16,58055th2024-25
Revenue per pupil$16,688$18,449regional $18,642$18,15027th2024-25
State share of revenue50%45%regional 43%43%68th2024-25
Local share of revenue36%38%regional 44%42%37th2024-25
Federal share of revenue8%11%regional 7%6%62nd2024-25
General-fund cash, end of year$929,257$11.86 millionregional $7.31 million$8.3 million1stFY2026
Unreserved balance, % of spending2.3%35.8%regional 41.4%36.2%1stFY2026
Average teacher salary$61,335$68,728regional $64,253$69,16315th2024-25
Property value per pupil$206,733$253,320regional $281,857$267,19722nd2023-24

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. Madison’s effective residential rate was 26.46 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureMadisonRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses26.4622.0324.3963rdTax year 2025
Effective business millage, current expenses54.1924.2226.5896th2024-25
Total voted operating millage67.9042.9541.8786th2024-25
Median property tax on owner-occupied homes$1,909$1,946$2,22837th2020–24 ACS
As a share of household income3.4%2.7%3.1%61st2020–24 ACS

Past school tax issues

Madison has put 6 school tax issues to voters since 2017; 3 passed and 3 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
May 2026Income tax (new), 1.5%Failed41.72%
Nov 2025Income tax (new), 1.5%Failed44.69%
Nov 2023Operating (new), 7.5 millsPassed50.08%
May 2023Operating (new), 8 millsFailed42.43%
May 2022Renewal (renewal), 6.9 millsPassed58.61%
May 2017Renewal (renewal), 6.9 millsPassed72.93%

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 Madison 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 Madison 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
WillardHuron241,112$17,18513.367.5%
Cuyahoga FallsSummit573,676$17,88314.963.6%
FostoriaWood581,640$16,13914.470.5%
Franklin LocalMuskingum691,715$17,42314.155.6%
Logan-HockingHocking863,226$18,46515.172.6%
Springfield Local (Lucas)Lucas873,039$16,81515.053.4%
GirardTrumbull961,433$16,62514.065.4%
TecumsehClark1002,503$14,41716.066.4%
PiquaMiami1022,840$17,51816.164.8%
GreenfieldHighland1091,873$16,78715.169.9%
CelinaMercer1112,544$16,14715.648.7%
Jackson CityJackson1202,135$16,15414.255.3%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Madison, 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
Crestview Local (Richland)Richland8816$17,45314.449.2%
AshlandAshland92,787$13,82718.349.3%
Clear Fork ValleyRichland111,446$14,95815.536.2%
HillsdaleAshland13903$16,20015.137.8%
ShelbyRichland131,724$16,26819.153.8%
Loudonville-PerrysvilleAshland15798$19,24013.743.0%
GalionCrawford181,493$16,31117.767.4%
NorthmorMorrow18956$16,43614.840.6%
South CentralHuron19678$17,25814.858.0%
Northwestern Local (Wayne)Wayne201,157$16,55915.543.8%
WillardHuron241,112$17,18513.367.5%
Mount GileadMorrow24946$18,01712.851.1%

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