Budget Committee
Ohio · IRN 049510 · Ross County

Paint Valley Local School District

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

On the ballot · November 3, 2026

Paint Valley Local School District: one referendum question

Permanent improvement levy

Permanent improvement levy of 2.5 mills, 5 years for general permanent improvements.

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
677
2025-26
Performance index
74.7
2025-26
Graduation
98.6%
class of 2025
Spending / pupil
$19,517
2024-25
State share
68%
2024-25
Unreserved balance
27.1%
FY2026
Residential mills
22.0
tax year 2025
Home value
+3%
5-yr avg vs. 6 nearby districts
Enrollment

677 students in 2025-26, down from a peak of 1,180 in 2006-07; −12.9% over five years against −10.0% for the regional peer median.

Achievement

Performance index 74.7 of 120 in 2025-26 (Ohio median 88.3); 3.0 stars overall; four-year graduation 98.6%.

Spending

$19,517 per pupil in operating spending (2024-25), above the peer median of $18,663; the state supplies 68% of revenue and local taxes 19%.

Reserves

$3.28 million in general-fund cash at the end of FY2026; the unreserved balance was 27.1% of spending (Ohio median 36.2%).

Property taxes

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

Students

41% economically disadvantaged, 0% English learners, 12.9% with disabilities (2024-25).

Paint Valley enrolled 677 students in 2025-26. Enrollment peaked at 1,180 in 2006-07. Since 2006-07 it has changed −42.6%, against −25.7% for the regional peer median and −19.5% for the median Ohio district.

Paint ValleyRegional peers (median)Ohio districts (median)
108948066522006-072010-112014-152018-192025-26

Students

MeasurePaint ValleyPeers (median)Ohio (median)PercentileYear
Economically disadvantaged41%43%47%36th2024-25
English learners0.1%0.0%0.4%34th2021-22
Students with disabilities12.9%14.6%16.1%20th2024-25
Black1.5%1.7%3.3%28th2023-24
Hispanic0.9%2.5%3.0%10th2021-22
White94.8%93.9%88.7%85th2024-25
Multiracial2.2%2.9%4.4%11th2024-25

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 (for Paint Valley, 41% from 2023-24).

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 Paint Valley’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.

MeasurePaint ValleyRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools4928951,18013th2025-26
Resident students on EdChoice41486141st2025-26
Resident students in community (charter) schools24423930th2025-26
Resident students open-enrolled elsewhere1651409775th2025-26

Community

MeasurePaint ValleyRegional peers (median)Ohio (median)PercentileYear
Median household income$55,170$57,296$73,77814th2020–24 ACS
Poverty rate9.3%17.2%9.9%45th2020–24 ACS
Adults with a bachelor's degree17.7%14.5%21.9%29th2020–24 ACS
Median home value$169,500$159,950$196,40035th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Paint Valley averaged $144,300, 3% above the median of the 6 districts within 25 miles ($140,040). That ranks 4th of 7 in the area and at the 32nd percentile of Ohio districts (state median $167,900).

ACS 5-year releasePaint ValleyNearby medianDifferenceOhio median
2016–20$123,800$119,300+4%$142,600
2017–21$130,900$124,550+5%$149,100
2018–22$145,500$146,050−0%$167,700
2019–23$151,800$154,150−2%$182,500
2020–24$169,500$159,950+6%$196,400
Five-release average$144,300$140,040+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 Paint Valley's: Zane Trace (20 mi, $193,960); Fairfield Local (19 mi, $166,260); Southeastern Local (Ross) (19 mi, $146,940); Washington Court House (23 mi, $133,140); Greenfield (12 mi, $128,700); Scioto Valley (16 mi, $125,760).

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: Southeastern Local (Ross), Fairfield Local, Zane Trace, Scioto Valley, Greenfield and Washington Court House.

Paint Valley’s performance index — a weighted average of state test results on a 0–120 scale — was 74.7 in 2025-26, against 88.9 for the peer median and 88.3 for the median Ohio district (10th percentile).

Paint ValleyPeers (median)Ohio districts (median)
95888174672014-152016-172018-192020-212022-232025-26
MeasurePaint ValleyPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)74.788.9regional 84.688.310th2025-26
Performance index, % of maximum67.8%80.7%regional 76.8%80.1%10th2025-26
Math proficient44.5%65.5%regional 56.0%63.5%13th2025-26
Four-year graduation rate98.6%97.9%regional 94.5%97.2%74thClass of 2025
Chronically absent20.1%15.6%regional 17.6%16.4%66th2025-26
Overall rating (stars)3.04.0regional 3.54.015th2025-26
Paint ValleyPeers (median)Ohio districts (median)
100%96%91%87%82%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.

Paint Valley spent $19,517 per pupil on operations in 2024-25, against $18,663 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 68% of Paint Valley’s revenue. At the end of FY2026 the district held $3.28 million in general-fund cash, an unreserved balance of 27.1% of a year’s spending.

Paint ValleyPeers (median)Ohio districts (median)
$20,725$17,604$14,484$11,363$8,2432010-112014-152018-192024-25
Paint ValleyPeers (median)Ohio districts (median)
80%62%44%26%9%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasurePaint ValleyPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$19,517$18,663regional $16,452$16,58081st2024-25
Revenue per pupil$18,097$19,124regional $18,283$18,15049th2024-25
State share of revenue68%44%regional 58%43%96th2024-25
Local share of revenue19%43%regional 22%42%8th2024-25
Federal share of revenue10%5%regional 13%6%76th2024-25
General-fund cash, end of year$3.28 million$7.82 millionregional $8.71 million$8.3 million9thFY2026
Unreserved balance, % of spending27.1%45.9%regional 48.1%36.2%27thFY2026
Average teacher salary$58,763$64,772regional $68,773$69,1637th2024-25
Property value per pupil$200,700$326,523regional $192,145$267,19719th2023-24

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. Paint Valley’s effective residential rate was 22.00 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasurePaint ValleyRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses22.0022.0024.3931stTax year 2025
Effective business millage, current expenses20.2220.0026.5817th2024-25
Total voted operating millage30.0026.2541.8721st2024-25
Median property tax on owner-occupied homes$1,687$1,462$2,22828th2020–24 ACS
As a share of household income3.1%2.5%3.1%49th2020–24 ACS

Past school tax issues

Paint Valley has put 1 school tax issues to voters since 2021; all 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 2021Permanent improvement (renewal), 2.5 millsPassed62.28%

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 Paint Valley 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 Paint Valley 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
Southeastern Local (Ross)Ross19877$17,46814.055.0%
JeffersonMadison49932$19,22015.044.1%
Tri-County NorthPreble82672$20,05414.951.1%
Hardin-HoustonShelby91628$17,14814.142.1%
AnsoniaDarke101809$17,32714.240.7%
Loudonville-PerrysvilleAshland109798$19,24013.743.0%
MohawkWyandot121837$18,45114.332.8%
Old FortSeneca138593$19,66114.344.3%
ShadysideBelmont141671$18,21814.343.4%
WellingtonLorain143853$17,58614.344.2%
CrestwoodPortage1761,185$18,87414.136.1%
MathewsTrumbull195567$19,98412.941.2%

Regional peers 6 districts

The 6 districts (city, local and exempted-village districts) within 25 miles of Paint Valley, 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
GreenfieldHighland121,873$16,78715.169.9%
Scioto ValleyPike161,073$15,36315.761.5%
Southeastern Local (Ross)Ross19877$17,46814.055.0%
Fairfield LocalHighland19805$15,62217.342.7%
Zane TraceRoss201,085$16,11717.149.4%
Washington Court HouseFayette231,682$17,34616.969.0%

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