Budget Committee
Ohio · IRN 047381 · Hamilton County

Southwest Local School District

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

On the ballot · November 3, 2026

Southwest Local School District: one referendum question

Issue 7 · School district income tax

Shall an annual income tax of 0.25 percent on the earned income of individuals residing in the school district be imposed by the Southwest 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
3,969
2025-26
Performance index
93.4
2025-26
Graduation
92.4%
class of 2025
Spending / pupil
$14,323
2024-25
State share
36%
2024-25
Unreserved balance
16.5%
FY2026
Residential mills
22.0
tax year 2025
Home value
−25%
5-yr avg vs. 12 nearby districts
Enrollment

3,969 students in 2025-26, down from a peak of 4,089 in 2023-24; +3.5% over five years against −6.0% for the regional peer median (within 35 miles).

Achievement

Performance index 93.4 of 120 in 2025-26 (Ohio median 88.3); 4.0 stars overall; four-year graduation 92.4%.

Spending

$14,323 per pupil in operating spending (2024-25), below the peer median of $14,431; the state supplies 36% of revenue and local taxes 48%.

Reserves

$10.22 million in general-fund cash at the end of FY2026; the unreserved balance was 16.5% of spending (Ohio median 36.2%).

Property taxes

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

Students

38% economically disadvantaged, 2% English learners, 14.8% with disabilities (2024-25).

Southwest enrolled 3,969 students in 2025-26. Enrollment peaked at 4,089 in 2023-24. Since 2006-07 it has changed +7.1%, against −10.8% for the regional peer median (within 35 miles) and −19.5% for the median Ohio district.

SouthwestRegional peers (median)Ohio districts (median)
1141059586772006-072010-112014-152018-192025-26

Students

MeasureSouthwestPeers (median)Ohio (median)PercentileYear
Economically disadvantaged38%32%47%29th2024-25
English learners1.6%3.7%2.4%37th2024-25
Students with disabilities14.8%16.4%16.1%39th2024-25
Black1.6%2.9%3.4%27th2024-25
Hispanic3.6%6.5%4.2%42nd2024-25
White90.1%78.6%88.7%56th2024-25
Multiracial3.7%5.2%4.4%38th2024-25

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 Southwest’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.

MeasureSouthwestRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools3,7714,8451,18087th2025-26
Resident students on EdChoice4687066187th2025-26
Resident students in community (charter) schools1421503985th2025-26
Resident students open-enrolled elsewhere33849713th2025-26

Community

MeasureSouthwestRegional peers (median)Ohio (median)PercentileYear
Median household income$90,837$102,964$73,77880th2020–24 ACS
Poverty rate8.3%5.9%9.9%37th2020–24 ACS
Adults with a bachelor's degree28.2%39.4%21.9%71st2020–24 ACS
Median home value$235,900$329,050$196,40073rd2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Southwest averaged $205,860, 25% below the median of the 12 districts within 35 miles ($275,530). That ranks 11th of 13 in the area and at the 75th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseSouthwestNearby medianDifferenceOhio median
2016–20$170,000$230,100−26%$142,600
2017–21$182,400$244,250−25%$149,100
2018–22$211,000$279,750−25%$167,700
2019–23$230,000$297,450−23%$182,500
2020–24$235,900$329,050−28%$196,400
Five-release average$205,860$275,530−25%$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 35 miles of Southwest's: Mason (27 mi, $381,300); Loveland (27 mi, $347,600); Lakota Local (Butler) (22 mi, $305,800); Kings (30 mi, $291,100); Little Miami (32 mi, $279,680); Lebanon (35 mi, $277,440); Ross (11 mi, $273,620); Milford (30 mi, $270,220); Monroe (26 mi, $232,000); Fairfield City (16 mi, $214,820); Oak Hills (12 mi, $186,340); Franklin City (35 mi, $177,580).

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 (within 35 miles): Kings, Oak Hills, Monroe, Lebanon, Little Miami, Ross, Lakota Local (Butler), Loveland, Milford, Mason, Franklin City and Fairfield City.

Southwest’s performance index — a weighted average of state test results on a 0–120 scale — was 93.4 in 2025-26, against 93.6 for the peer median and 88.3 for the median Ohio district (68th percentile).

SouthwestPeers (median)Ohio districts (median)
98938984792014-152016-172018-192020-212022-232025-26
MeasureSouthwestPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)93.493.6regional 96.088.368th2025-26
Performance index, % of maximum84.7%84.8%regional 87.1%80.1%68th2025-26
Math proficient71.8%70.2%regional 75.0%63.5%71st2025-26
Four-year graduation rate92.4%97.1%regional 97.3%97.2%13thClass of 2025
Chronically absent18.8%16.4%regional 15.3%16.4%61st2025-26
Overall rating (stars)4.04.0regional 4.54.062nd2025-26
SouthwestPeers (median)Ohio districts (median)
98%96%93%90%87%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.

Southwest spent $14,323 per pupil on operations in 2024-25, against $14,431 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 36% of Southwest’s revenue. At the end of FY2026 the district held $10.22 million in general-fund cash, an unreserved balance of 16.5% of a year’s spending.

SouthwestPeers (median)Ohio districts (median)
$17,512$15,104$12,695$10,287$7,8782010-112014-152018-192024-25
SouthwestPeers (median)Ohio districts (median)
51%41%31%22%12%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureSouthwestPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$14,323$14,431regional $15,058$16,58015th2024-25
Revenue per pupil$15,231$15,232regional $16,175$18,15012th2024-25
State share of revenue36%33%regional 33%43%35th2024-25
Local share of revenue48%49%regional 53%42%65th2024-25
Federal share of revenue7%5%regional 4%6%56th2024-25
General-fund cash, end of year$10.22 million$24.08 millionregional $24.66 million$8.3 million59thFY2026
Unreserved balance, % of spending16.5%30.8%regional 29.8%36.2%10thFY2026
Average teacher salary$81,719$77,725regional $81,386$69,16386th2024-25
Property value per pupil$260,876$304,395regional $304,145$267,19746th2023-24

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. Southwest’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.

MeasureSouthwestRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses22.0028.6124.3928thTax year 2025
Effective business millage, current expenses20.1332.5026.5816th2024-25
Total voted operating millage41.6859.2741.8749th2024-25
Median property tax on owner-occupied homes$3,190$3,988$2,22878th2020–24 ACS
As a share of household income3.5%3.7%3.1%65th2020–24 ACS

Past school tax issues

Southwest has put 3 school tax issues to voters since 2016; 1 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 2026Operating (new), 4 millsFailed42.03%
Nov 2017Combination (new), 0.5 millsPassed51.44%
Aug 2016Combination (new), 0.5 millsFailed42.77%

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 Southwest 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 Southwest 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
Oak HillsHamilton126,885$14,78122.239.5%
MonroeButler262,754$13,95620.038.0%
KingsWarren304,906$15,02222.726.5%
LebanonWarren354,681$15,41920.232.4%
MarysvilleUnion1035,359$13,70322.125.6%
Teays ValleyPickaway1044,612$14,65821.738.1%
Southwest LickingLicking1234,929$13,21619.840.4%
Tri-ValleyMuskingum1602,725$14,20420.239.6%
AmherstLorain2013,554$13,98019.729.9%
North RidgevilleLorain2094,378$13,88420.428.8%
North RoyaltonCuyahoga2163,968$16,08020.931.6%
Riverside Local (Lake)Lake2543,911$16,04520.431.1%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 35 miles of Southwest, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation. Fewer than five comparable districts lie within 25 miles, so the radius was widened. 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
RossButler112,234$15,09419.934.5%
Oak HillsHamilton126,885$14,78122.239.5%
Fairfield CityButler168,493$14,12119.560.2%
Lakota Local (Butler)Butler2216,404$14,22924.632.8%
MonroeButler262,754$13,95620.038.0%
MasonWarren279,726$15,71621.217.9%
LovelandHamilton273,856$16,44420.711.4%
MilfordClermont305,397$15,79119.324.9%
KingsWarren304,906$15,02222.726.5%
Little MiamiWarren325,384$13,89120.426.7%
Franklin CityWarren352,355$16,54420.760.9%
LebanonWarren354,681$15,41920.232.4%

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