Budget Committee
Ohio · IRN 050641 · Williams County

North Central Local School District

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

On the ballot · November 3, 2026

North Central Local School District: one referendum question

School district income tax

A 1% school district income tax, continuing (no end date) 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
488
2025-26
Performance index
80.9
2025-26
Graduation
97.1%
class of 2025
Spending / pupil
$19,673
2024-25
State share
47%
2024-25
Unreserved balance
32.0%
FY2026
Residential mills
26.9
tax year 2025
Home value
+10%
5-yr avg vs. 8 nearby districts
Enrollment

488 students in 2025-26, down from a peak of 656 in 2007-08; −16.2% over five years against −8.8% for the regional peer median.

Achievement

Performance index 80.9 of 120 in 2025-26 (Ohio median 88.3); 2.5 stars overall; four-year graduation 97.1%.

Spending

$19,673 per pupil in operating spending (2024-25), above the peer median of $19,138; the state supplies 47% of revenue and local taxes 35%.

Reserves

$3.12 million in general-fund cash at the end of FY2026; the unreserved balance was 32.0% of spending (Ohio median 36.2%).

Property taxes

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

Students

40% economically disadvantaged, 2% English learners, 17.6% with disabilities (2024-25).

North Central enrolled 488 students in 2025-26. Enrollment peaked at 656 in 2007-08. Since 2006-07 it has changed −23.4%, against −25.0% for the regional peer median and −19.5% for the median Ohio district.

North CentralRegional peers (median)Ohio districts (median)
106988980722006-072010-112014-152018-192025-26

Students

MeasureNorth CentralPeers (median)Ohio (median)PercentileYear
Economically disadvantaged40%43%47%33rd2024-25
English learners2.2%3.8%2.4%46th2024-25
Students with disabilities17.6%16.9%16.1%66th2024-25
Black0.3%0.6%1.1%15th2021-22
Hispanic10.0%5.2%4.2%84th2024-25
White86.8%93.2%88.7%42nd2024-25
Multiracial0.2%2.1%3.7%1st2021-22

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 North Central’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.

MeasureNorth CentralRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools4193911,1809th2025-26
Resident students on EdChoice14614th2025-26
Resident students in community (charter) schools1012399th2025-26
Resident students open-enrolled elsewhere103649753rd2025-26

Community

MeasureNorth CentralRegional peers (median)Ohio (median)PercentileYear
Median household income$63,721$74,579$73,77829th2020–24 ACS
Poverty rate19.5%9.1%9.9%89th2020–24 ACS
Adults with a bachelor's degree12.0%14.6%21.9%7th2020–24 ACS
Median home value$163,300$142,100$196,40029th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in North Central averaged $137,600, 10% above the median of the 8 districts within 25 miles ($124,790). That ranks 3rd of 9 in the area and at the 28th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseNorth CentralNearby medianDifferenceOhio median
2016–20$110,000$109,150+1%$142,600
2017–21$116,500$111,600+4%$149,100
2018–22$142,300$125,500+13%$167,700
2019–23$155,900$129,650+20%$182,500
2020–24$163,300$142,100+15%$196,400
Five-release average$137,600$124,790+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 North Central's: Pettisville (20 mi, $175,760); Central (23 mi, $146,400); Stryker (14 mi, $136,180); Edon Northwest (15 mi, $127,180); Edgerton (18 mi, $122,400); Millcreek-West Unity (8 mi, $114,260); Fayette (12 mi, $109,360); Montpelier (8 mi, $106,740).

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: Montpelier, Stryker, Millcreek-West Unity, Edon Northwest, Edgerton, Pettisville, Fayette and Central.

North Central’s performance index — a weighted average of state test results on a 0–120 scale — was 80.9 in 2025-26, against 86.5 for the peer median and 88.3 for the median Ohio district (23rd percentile).

North CentralPeers (median)Ohio districts (median)
95918782782014-152016-172018-192020-212022-232025-26
MeasureNorth CentralPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)80.986.5regional 88.888.323rd2025-26
Performance index, % of maximum73.4%78.4%regional 80.5%80.1%23rd2025-26
Math proficient53.3%60.4%regional 63.9%63.5%26th2025-26
Four-year graduation rate97.1%98.0%regional 95.3%97.2%49thClass of 2025
Chronically absent18.8%12.9%regional 11.5%16.4%61st2025-26
Overall rating (stars)2.53.5regional 3.54.04th2025-26
North CentralPeers (median)Ohio districts (median)
101%99%96%94%92%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.

North Central spent $19,673 per pupil on operations in 2024-25, against $19,138 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 47% of North Central’s revenue. At the end of FY2026 the district held $3.12 million in general-fund cash, an unreserved balance of 32.0% of a year’s spending.

North CentralPeers (median)Ohio districts (median)
$20,900$17,731$14,562$11,393$8,2242010-112014-152018-192024-25
North CentralPeers (median)Ohio districts (median)
88%69%49%30%10%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureNorth CentralPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$19,673$19,138regional $17,024$16,58083rd2024-25
Revenue per pupil$20,737$21,253regional $20,348$18,15078th2024-25
State share of revenue47%45%regional 55%43%60th2024-25
Local share of revenue35%41%regional 32%42%35th2024-25
Federal share of revenue5%6%regional 6%6%34th2024-25
General-fund cash, end of year$3.12 million$5.74 millionregional $5.2 million$8.3 million8thFY2026
Unreserved balance, % of spending32.0%47.7%regional 44.3%36.2%38thFY2026
Average teacher salary$61,703$63,361regional $63,661$69,16316th2024-25
Property value per pupil$345,544$288,151regional $264,096$267,19772nd2023-24

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. North Central’s effective residential rate was 26.93 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureNorth CentralRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses26.9322.2424.3965thTax year 2025
Effective business millage, current expenses31.1226.1526.5866th2024-25
Total voted operating millage54.1041.4541.8772nd2024-25
Median property tax on owner-occupied homes$1,497$1,671$2,22818th2020–24 ACS
As a share of household income2.3%2.4%3.1%16th2020–24 ACS

Past school tax issues

North Central has put 8 school tax issues to voters since 2018; 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 2025Income tax (new), 1%Failed48.98%
May 2025Income tax (new), 1%Failed49.16%
Nov 2024Income tax, 0.0075%Failed37.06%
Mar 2024Income tax (new), 0.0075%Failed29.16%
May 2021Bond (new), 3.87 millsFailed50%
Nov 2020Emergency (new), 3.92 millsFailed40.77%
Mar 2020Income tax (new), 0.005%Failed40.4%
Nov 2018Emergency (new), 6.2 millsFailed43.96%

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 North Central 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 North Central 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
MontpelierWilliams8783$18,83912.146.3%
Millcreek-West UnityWilliams8473$17,29413.549.5%
StrykerWilliams14359$21,39412.054.8%
McCombHancock56578$19,15912.144.9%
Waynesfield-GoshenAuglaize80470$21,08012.633.3%
MonroevilleHuron100510$19,11612.138.7%
LucasRichland130393$19,89212.529.3%
Southeastern Local (Clark)Clark136668$18,43412.436.9%
DanvilleKnox146557$17,42211.544.0%
BrownCarroll189546$19,60611.654.5%
MathewsTrumbull203567$19,98412.941.2%
Wolf CreekWashington213576$18,70112.138.3%

Regional peers 8 districts

The 8 districts (city, local and exempted-village districts) within 25 miles of North Central, 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
MontpelierWilliams8783$18,83912.146.3%
Millcreek-West UnityWilliams8473$17,29413.549.5%
FayetteFulton12323$25,11210.252.7%
StrykerWilliams14359$21,39412.054.8%
Edon NorthwestWilliams15498$15,99514.240.5%
EdgertonWilliams18472$16,45015.144.6%
PettisvilleFulton20435$16,75514.223.5%
CentralDefiance23843$15,66415.540.9%

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