Budget Committee
Ohio · IRN 049940 · Tuscarawas County

Sandy Valley Local School District

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

On the ballot · November 3, 2026

Sandy Valley Local School District: one referendum question

Issue 6 · Emergency levy (fixed sum)

Shall a fixed-sum levy renewing an existing levy be imposed by the Sandy Valley Local School District for the purpose of paying the current operating expenses of the district in the sum of $750,000 and a levy of taxes to be made outside of the ten-mill limitation estimated by the county auditor to average 2.3 mills for each $1 of taxable value, which amounts to $81 for each $100,000 of the county auditor’s market value, for a period of 5 years, commencing in 2027, first due in calendar year 2028? The county auditor has certified that the amount by which the carry-over balance in the district’s general operating budget from the preceding fiscal year exceeds the district’s general fund expenditures made in the preceding fiscal year is $0, which is 0% of those expenditures.

Ballot wording. Source: Stark County BOE legal notice of election (Published in The Repository on October 14 and 21, 2026)

Enrollment
1,179
2025-26
Performance index
85.0
2025-26
Graduation
97.0%
class of 2025
Spending / pupil
$15,605
2024-25
State share
58%
2024-25
Unreserved balance
27.7%
FY2026
Residential mills
22.4
tax year 2025
Home value
−19%
5-yr avg vs. 12 nearby districts
Enrollment

1,179 students in 2025-26, down from a peak of 1,495 in 2008-09; −7.6% over five years against −8.2% for the regional peer median.

Achievement

Performance index 85.0 of 120 in 2025-26 (Ohio median 88.3); 3.0 stars overall; four-year graduation 97.0%.

Spending

$15,605 per pupil in operating spending (2024-25), below the peer median of $15,746; the state supplies 58% of revenue and local taxes 31%.

Reserves

$6.31 million in general-fund cash at the end of FY2026; the unreserved balance was 27.7% of spending (Ohio median 36.2%).

Property taxes

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

Students

53% economically disadvantaged, 0% English learners, 14.7% with disabilities (2024-25).

Sandy Valley enrolled 1,179 students in 2025-26. Enrollment peaked at 1,495 in 2008-09. Since 2006-07 it has changed −18.3%, against −25.3% for the regional peer median and −19.5% for the median Ohio district.

Sandy ValleyRegional peers (median)Ohio districts (median)
107988980712006-072010-112014-152018-192025-26

Students

MeasureSandy ValleyPeers (median)Ohio (median)PercentileYear
Economically disadvantaged53%51%47%62nd2024-25
English learners0.2%0.1%0.4%41st2021-22
Students with disabilities14.7%15.5%16.1%36th2024-25
Black0.9%1.8%3.1%10th2022-23
Hispanic1.4%2.5%4.2%5th2024-25
White94.4%93.0%88.7%82nd2024-25
Multiracial3.4%3.9%4.4%32nd2024-25

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 Sandy Valley, 53% 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 Sandy 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.

MeasureSandy ValleyRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools9701,1161,18041st2025-26
Resident students on EdChoice25386128th2025-26
Resident students in community (charter) schools36363945th2025-26
Resident students open-enrolled elsewhere971169750th2025-26

Community

MeasureSandy ValleyRegional peers (median)Ohio (median)PercentileYear
Median household income$74,444$73,025$73,77852nd2020–24 ACS
Poverty rate7.9%11.2%9.9%33rd2020–24 ACS
Adults with a bachelor's degree14.2%17.8%21.9%15th2020–24 ACS
Median home value$159,400$194,600$196,40027th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Sandy Valley averaged $139,600, 19% below the median of the 12 districts within 25 miles ($171,480). That ranks 11th of 13 in the area and at the 29th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseSandy ValleyNearby medianDifferenceOhio median
2016–20$120,800$144,700−17%$142,600
2017–21$122,400$157,800−22%$149,100
2018–22$143,900$170,100−15%$167,700
2019–23$151,500$185,800−18%$182,500
2020–24$159,400$194,600−18%$196,400
Five-release average$139,600$171,480−19%$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 Sandy Valley's: Garaway (18 mi, $212,380); Tuscarawas Valley (4 mi, $208,260); Dalton (22 mi, $205,220); Manchester Local (Summit) (24 mi, $187,380); Marlington (21 mi, $182,240); Northwest Local (Stark) (20 mi, $181,580); Carrollton (14 mi, $161,380); Osnaburg (11 mi, $146,700); Minerva (14 mi, $143,940); Fairless (13 mi, $139,780); Indian Valley (20 mi, $135,120); Claymont (17 mi, $106,440).

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: Indian Valley, Tuscarawas Valley, Minerva, Fairless, Claymont, Osnaburg, Marlington, Garaway, Manchester Local (Summit), Northwest Local (Stark), Carrollton and Dalton.

Sandy Valley’s performance index — a weighted average of state test results on a 0–120 scale — was 85.0 in 2025-26, against 89.1 for the peer median and 88.3 for the median Ohio district (36th percentile).

Sandy ValleyPeers (median)Ohio districts (median)
93908683792014-152016-172018-192020-212022-232025-26
MeasureSandy ValleyPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)85.089.1regional 91.388.336th2025-26
Performance index, % of maximum77.1%80.8%regional 82.8%80.1%36th2025-26
Math proficient60.3%68.0%regional 71.2%63.5%44th2025-26
Four-year graduation rate97.0%97.9%regional 97.7%97.2%47thClass of 2025
Chronically absent19.9%14.6%regional 11.5%16.4%65th2025-26
Overall rating (stars)3.04.0regional 4.04.015th2025-26
Sandy ValleyPeers (median)Ohio districts (median)
101%98%95%92%88%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.

Sandy Valley spent $15,605 per pupil on operations in 2024-25, against $15,746 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 58% of Sandy Valley’s revenue. At the end of FY2026 the district held $6.31 million in general-fund cash, an unreserved balance of 27.7% of a year’s spending.

Sandy ValleyPeers (median)Ohio districts (median)
$17,517$15,096$12,674$10,253$7,8322010-112014-152018-192024-25
Sandy ValleyPeers (median)Ohio districts (median)
57%46%35%24%12%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureSandy ValleyPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$15,605$15,746regional $15,886$16,58032nd2024-25
Revenue per pupil$17,427$17,138regional $17,650$18,15039th2024-25
State share of revenue58%48%regional 39%43%86th2024-25
Local share of revenue31%38%regional 48%42%25th2024-25
Federal share of revenue8%7%regional 7%6%64th2024-25
General-fund cash, end of year$6.31 million$6.29 millionregional $7.87 million$8.3 million36thFY2026
Unreserved balance, % of spending27.7%25.7%regional 36.7%36.2%29thFY2026
Average teacher salary$67,794$67,862regional $64,784$69,16343rd2024-25
Property value per pupil$252,640$260,236regional $315,368$267,19744th2023-24

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. Sandy Valley’s effective residential rate was 22.42 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureSandy ValleyRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses22.4224.3124.3942ndTax year 2025
Effective business millage, current expenses22.6823.4526.5831st2024-25
Total voted operating millage39.3739.4741.8745th2024-25
Median property tax on owner-occupied homes$2,068$1,934$2,22846th2020–24 ACS
As a share of household income2.8%2.9%3.1%37th2020–24 ACS

Past school tax issues

Sandy Valley has put 4 school tax issues to voters since 2016; 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 2025Permanent improvement (renewal), 2 millsPassed58.44%
Nov 2021Emergency (renewal), 3.3 millsPassed61.86%
Nov 2020Permanent improvement (renewal), 2 millsPassed58.77%
Nov 2016Emergency (renewal), 4.7 millsPassed60.62%

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 Sandy 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 Sandy 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
Tuscarawas ValleyTuscarawas41,208$14,85916.637.7%
OsnaburgStark11826$13,91716.954.6%
FairlessStark131,192$15,93814.746.9%
MinervaStark141,534$14,47317.351.1%
ClaymontTuscarawas171,430$16,99516.663.3%
Indian ValleyTuscarawas201,591$16,46416.646.8%
HeathLicking711,515$15,69716.449.5%
WynfordCrawford88955$15,79616.651.4%
Zane TraceRoss1191,085$16,11717.149.4%
Indian LakeLogan1351,255$16,36315.953.7%
BathAllen1421,507$15,63116.050.6%
Bethel-TateClermont1861,130$14,38116.252.0%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Sandy 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
Tuscarawas ValleyTuscarawas41,208$14,85916.637.7%
OsnaburgStark11826$13,91716.954.6%
FairlessStark131,192$15,93814.746.9%
CarrolltonCarroll141,618$16,46618.958.3%
MinervaStark141,534$14,47317.351.1%
ClaymontTuscarawas171,430$16,99516.663.3%
GarawayTuscarawas181,027$15,13517.332.5%
Indian ValleyTuscarawas201,591$16,46416.646.8%
Northwest Local (Stark)Stark201,566$15,83514.735.7%
MarlingtonStark211,740$16,45517.444.6%
DaltonWayne22823$15,06317.630.5%
Manchester Local (Summit)Summit241,169$16,97715.135.8%

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