Budget Committee
Ohio · IRN 047365 · Hamilton County

Northwest Local School District

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

On the ballot · November 3, 2026

Northwest Local School District: one referendum question

Issue 6 · School district income tax

Shall an annual income tax of 1.5 percent on the earned income of individuals residing in the school district be imposed by the Northwest Local School District, for a continuing period of time, beginning January 1, 2027, for the purpose of current expenses?

Ballot wording. Source: Hamilton County BOE certified November 2026 Ballot Issues (ballot language)

Enrollment
7,227
2025-26
Performance index
77.3
2025-26
Graduation
96.0%
class of 2025
Spending / pupil
$14,989
2024-25
State share
29%
2024-25
Unreserved balance
32.2%
FY2026
Residential mills
30.2
tax year 2025
Home value
−3%
5-yr avg vs. 9 nearby districts
Enrollment

7,227 students in 2025-26, down from a peak of 9,835 in 2006-07; −9.4% over five years against −5.4% for the regional peer median.

Achievement

Performance index 77.3 of 120 in 2025-26 (Ohio median 88.3); 4.0 stars overall; four-year graduation 96.0%.

Spending

$14,989 per pupil in operating spending (2024-25), below the peer median of $15,744; the state supplies 29% of revenue and local taxes 50%.

Reserves

$37.41 million in general-fund cash at the end of FY2026; the unreserved balance was 32.2% of spending (Ohio median 36.2%).

Property taxes

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

Students

89% economically disadvantaged, 8% English learners, 21.6% with disabilities (2024-25).

Northwest enrolled 7,227 students in 2025-26. Enrollment peaked at 9,835 in 2006-07. Since 2006-07 it has changed −26.5%, against −10.7% for the regional peer median and −19.5% for the median Ohio district.

NorthwestRegional peers (median)Ohio districts (median)
104968779702006-072010-112014-152018-192025-26

Students

MeasureNorthwestPeers (median)Ohio (median)PercentileYear
Economically disadvantaged89%71%47%86th2024-25
English learners8.1%13.8%2.4%85th2024-25
Students with disabilities21.6%17.5%16.1%91st2024-25
Black38.5%25.8%3.4%92nd2024-25
Hispanic8.4%14.2%4.2%80th2024-25
White35.3%44.8%88.7%6th2024-25
Multiracial12.4%8.4%4.4%95th2024-25

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 Northwest’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.

MeasureNorthwestRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools6,6325,2141,18096th2025-26
Resident students on EdChoice2,7238416199th2025-26
Resident students in community (charter) schools4562643996th2025-26
Resident students open-enrolled elsewhere3631649794th2025-26

Community

MeasureNorthwestRegional peers (median)Ohio (median)PercentileYear
Median household income$76,599$77,038$73,77858th2020–24 ACS
Poverty rate8.7%9.6%9.9%40th2020–24 ACS
Adults with a bachelor's degree30.8%29.5%21.9%76th2020–24 ACS
Median home value$211,600$224,900$196,40059th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Northwest averaged $179,940, 3% below the median of the 9 districts within 25 miles ($186,220). That ranks 7th of 10 in the area and at the 60th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseNorthwestNearby medianDifferenceOhio median
2016–20$149,800$149,900−0%$142,600
2017–21$156,900$156,800+0%$149,100
2018–22$181,200$187,100−3%$167,700
2019–23$200,200$209,700−5%$182,500
2020–24$211,600$224,900−6%$196,400
Five-release average$179,940$186,220−3%$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 Northwest's: Fairfield City (8 mi, $214,820); West Clermont (20 mi, $200,540); Princeton (11 mi, $192,820); Oak Hills (9 mi, $186,340); Edgewood (18 mi, $186,220); Goshen (23 mi, $184,440); Winton Woods (6 mi, $159,700); Hamilton City (11 mi, $137,180); Middletown (22 mi, $127,600).

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: Hamilton City, Fairfield City, West Clermont, Winton Woods, Middletown, Edgewood, Princeton, Goshen and Oak Hills.

Northwest’s performance index — a weighted average of state test results on a 0–120 scale — was 77.3 in 2025-26, against 76.2 for the peer median and 88.3 for the median Ohio district (14th percentile).

NorthwestPeers (median)Ohio districts (median)
96867666562014-152016-172018-192020-212022-232025-26
MeasureNorthwestPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)77.376.2regional 82.188.314th2025-26
Performance index, % of maximum70.2%69.2%regional 74.5%80.1%14th2025-26
Math proficient48.9%44.8%regional 53.8%63.5%18th2025-26
Four-year graduation rate96.0%89.4%regional 93.9%97.2%34thClass of 2025
Chronically absent27.1%28.6%regional 24.8%16.4%85th2025-26
Overall rating (stars)4.03.2regional 4.04.062nd2025-26
NorthwestPeers (median)Ohio districts (median)
99%95%92%88%84%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.

Northwest spent $14,989 per pupil on operations in 2024-25, against $15,744 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 29% of Northwest’s revenue. At the end of FY2026 the district held $37.41 million in general-fund cash, an unreserved balance of 32.2% of a year’s spending.

NorthwestPeers (median)Ohio districts (median)
$17,468$15,174$12,880$10,587$8,2932010-112014-152018-192024-25
NorthwestPeers (median)Ohio districts (median)
54%44%34%23%13%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureNorthwestPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$14,989$15,744regional $15,781$16,58022nd2024-25
Revenue per pupil$16,906$17,296regional $15,556$18,15032nd2024-25
State share of revenue29%46%regional 46%43%23rd2024-25
Local share of revenue50%37%regional 36%42%69th2024-25
Federal share of revenue9%10%regional 8%6%67th2024-25
General-fund cash, end of year$37.41 million$35.77 millionregional $31.08 million$8.3 million93rdFY2026
Unreserved balance, % of spending32.2%34.2%regional 29.3%36.2%39thFY2026
Average teacher salary$76,090$73,959regional $72,718$69,16376th2024-25
Property value per pupil$313,727$201,590regional $215,610$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. Northwest’s effective residential rate was 30.17 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureNorthwestRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses30.1726.3824.3980thTax year 2025
Effective business millage, current expenses34.9430.4326.5876th2024-25
Total voted operating millage55.8041.7941.8774th2024-25
Median property tax on owner-occupied homes$3,223$3,040$2,22878th2020–24 ACS
As a share of household income4.2%3.6%3.1%81st2020–24 ACS

Past school tax issues

Northwest has put 4 school tax issues to voters since 2017; 2 passed and 2 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 2023Bond (new)Failed24.88%
Nov 2022BondFailed35.79%
Nov 2019Emergency (new), 7.5 millsPassed51.59%
May 2017Emergency (renewal), 5.04 millsPassed76.47%

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 Northwest 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 Northwest 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
Winton WoodsHamilton64,048$17,04817.699.8%
Fairfield CityButler88,493$14,12119.560.2%
Hamilton CityButler118,556$15,78118.269.5%
West ClermontClermont207,509$15,10717.846.8%
Huber HeightsMontgomery495,344$15,70618.264.2%
Groveport MadisonFranklin1016,218$16,50519.999.8%
WhitehallFranklin1043,361$16,08817.4100.0%
ReynoldsburgFranklin1076,710$16,03116.971.6%
Licking HeightsLicking1115,230$13,98419.156.6%
WashingtonLucas1766,319$16,48319.166.4%
New PhiladelphiaTuscarawas1882,744$14,29717.994.2%
MassillonStark1964,031$14,63517.2100.0%

Regional peers 9 districts

The 9 districts (city, local and exempted-village districts) within 25 miles of Northwest, 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
Winton WoodsHamilton64,048$17,04817.699.8%
Fairfield CityButler88,493$14,12119.560.2%
Oak HillsHamilton96,885$14,78122.239.5%
PrincetonHamilton115,556$18,69016.672.0%
Hamilton CityButler118,556$15,78118.269.5%
EdgewoodButler183,008$14,74218.153.5%
West ClermontClermont207,509$15,10717.846.8%
MiddletownButler225,620$16,36815.8100.0%
GoshenClermont232,597$15,90718.353.2%

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