Budget Committee
Ohio · IRN 045807 · Allen County

Spencerville Local School District

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

On the ballot · November 3, 2026

Spencerville Local School District: one referendum question

School district income tax

Renewal of a 1% school district income tax 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
891
2025-26
Performance index
96.4
2025-26
Graduation
100.0%
class of 2025
Spending / pupil
$14,806
2024-25
State share
56%
2024-25
Unreserved balance
43.1%
FY2026
Residential mills
21.7
tax year 2025
Home value
+5%
5-yr avg vs. 12 nearby districts
Enrollment

891 students in 2025-26, down from a peak of 1,009 in 2007-08; −3.4% over five years against −5.0% for the regional peer median.

Achievement

Performance index 96.4 of 120 in 2025-26 (Ohio median 88.3); 4.0 stars overall; four-year graduation 100.0%.

Spending

$14,806 per pupil in operating spending (2024-25), above the peer median of $14,535; the state supplies 56% of revenue and local taxes 32%.

Reserves

$6.09 million in general-fund cash at the end of FY2026; the unreserved balance was 43.1% of spending (Ohio median 36.2%).

Property taxes

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

Students

42% economically disadvantaged, 2% English learners, 15.7% with disabilities (2024-25).

Spencerville enrolled 891 students in 2025-26. Enrollment peaked at 1,009 in 2007-08. Since 2006-07 it has changed −9.1%, against −14.1% for the regional peer median and −19.5% for the median Ohio district.

SpencervilleRegional peers (median)Ohio districts (median)
106999285782006-072010-112014-152018-192025-26

Students

MeasureSpencervillePeers (median)Ohio (median)PercentileYear
Economically disadvantaged42%37%47%38th2024-25
English learners1.8%1.1%2.4%39th2024-25
Students with disabilities15.7%12.2%16.1%48th2024-25
Black0.8%0.9%1.1%39th2021-22
Hispanic2.4%2.5%4.2%22nd2024-25
White91.9%93.1%88.7%67th2024-25
Multiracial2.8%3.0%4.4%23rd2024-25

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 Spencerville’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.

MeasureSpencervilleRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools7387741,18029th2025-26
Resident students on EdChoice322617th2025-26
Resident students in community (charter) schools414394th2025-26
Resident students open-enrolled elsewhere431029720th2025-26

Community

MeasureSpencervilleRegional peers (median)Ohio (median)PercentileYear
Median household income$72,045$83,812$73,77847th2020–24 ACS
Poverty rate10.1%5.4%9.9%51st2020–24 ACS
Adults with a bachelor's degree13.5%22.7%21.9%12th2020–24 ACS
Median home value$183,200$183,150$196,40042nd2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Spencerville averaged $169,700, 5% above the median of the 12 districts within 25 miles ($161,800). That ranks 6th of 13 in the area and at the 51st percentile of Ohio districts (state median $167,900).

ACS 5-year releaseSpencervilleNearby medianDifferenceOhio median
2016–20$150,300$147,600+2%$142,600
2017–21$150,300$148,500+1%$149,100
2018–22$178,100$154,050+16%$167,700
2019–23$186,600$176,800+6%$182,500
2020–24$183,200$183,150+0%$196,400
Five-release average$169,700$161,800+5%$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 Spencerville's: St Henry Consolidated (25 mi, $253,580); New Bremen (18 mi, $212,060); Anna (23 mi, $210,660); Botkins (18 mi, $203,060); Shawnee (9 mi, $190,160); Allen East (22 mi, $162,820); Lincolnview (14 mi, $160,780); Wapakoneta (11 mi, $153,840); St Marys (10 mi, $150,360); Bath (16 mi, $149,320); Columbus Grove (21 mi, $144,040); Parkway (16 mi, $127,680).

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: Allen East, Parkway, Anna, New Bremen, Shawnee, Botkins, Bath, Wapakoneta, St Marys, Columbus Grove, St Henry Consolidated and Lincolnview.

Spencerville’s performance index — a weighted average of state test results on a 0–120 scale — was 96.4 in 2025-26, against 96.0 for the peer median and 88.3 for the median Ohio district (79th percentile).

SpencervillePeers (median)Ohio districts (median)
100948984792014-152016-172018-192020-212022-232025-26
MeasureSpencervillePeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)96.496.0regional 95.888.379th2025-26
Performance index, % of maximum87.4%87.1%regional 86.9%80.1%79th2025-26
Math proficient77.2%75.2%regional 74.3%63.5%83rd2025-26
Four-year graduation rate100.0%98.0%regional 97.4%97.2%93rdClass of 2025
Chronically absent9.3%10.2%regional 8.3%16.4%14th2025-26
Overall rating (stars)4.04.2regional 4.04.062nd2025-26
SpencervillePeers (median)Ohio districts (median)
101%98%96%93%90%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.

Spencerville spent $14,806 per pupil on operations in 2024-25, against $14,535 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 56% of Spencerville’s revenue. At the end of FY2026 the district held $6.09 million in general-fund cash, an unreserved balance of 43.1% of a year’s spending.

SpencervillePeers (median)Ohio districts (median)
$17,571$15,011$12,451$9,891$7,3312010-112014-152018-192024-25
SpencervillePeers (median)Ohio districts (median)
105%83%60%37%14%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureSpencervillePeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$14,806$14,535regional $14,892$16,58020th2024-25
Revenue per pupil$17,002$17,459regional $17,022$18,15033rd2024-25
State share of revenue56%44%regional 46%43%80th2024-25
Local share of revenue32%43%regional 38%42%26th2024-25
Federal share of revenue6%5%regional 5%6%47th2024-25
General-fund cash, end of year$6.09 million$6.56 millionregional $6.27 million$8.3 million34thFY2026
Unreserved balance, % of spending43.1%42.3%regional 42.3%36.2%68thFY2026
Average teacher salary$71,310$69,583regional $71,530$69,16359th2024-25
Property value per pupil$207,971$253,666regional $234,011$267,19723rd2023-24

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. Spencerville’s effective residential rate was 21.70 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureSpencervilleRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses21.7022.2924.399thTax year 2025
Effective business millage, current expenses20.0024.8526.585th2024-25
Total voted operating millage27.1728.6141.8713th2024-25
Median property tax on owner-occupied homes$1,488$1,984$2,22817th2020–24 ACS
As a share of household income2.1%2.4%3.1%6th2020–24 ACS

Past school tax issues

Spencerville has put 5 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), 1.4 millsPassed61.2%
Nov 2021Income tax (renewal), 0.01%Passed70.11%
Nov 2020Permanent improvement (renewal), 1.4 millsPassed70%
Nov 2017Income tax (renewal)Passed63.27%
Nov 2016Permanent improvement (renewal), 1.4 millsPassed65.91%

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 Spencerville 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 Spencerville 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
ShawneeAllen92,067$14,36617.234.7%
ParkwayMercer16961$15,77016.833.1%
New BremenAuglaize18796$14,70417.314.8%
Allen EastAllen221,029$13,47218.638.4%
AnnaShelby231,021$13,93217.420.9%
Arcanum-ButlerDarke501,096$13,86018.336.6%
Hopewell-LoudonSeneca63732$14,15918.237.6%
Colonel CrawfordCrawford78885$15,22718.135.5%
Fairfield LocalHighland104805$15,62217.342.7%
WilliamsburgClermont115922$14,08419.438.9%
ChippewaWayne1401,113$14,93218.839.8%
ColumbianaColumbiana192924$15,19717.037.6%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Spencerville, 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
ShawneeAllen92,067$14,36617.234.7%
St MarysAuglaize101,899$14,44715.648.6%
WapakonetaAuglaize112,676$15,08019.939.2%
LincolnviewVan Wert14797$16,47914.136.7%
BathAllen161,507$15,63116.050.6%
ParkwayMercer16961$15,77016.833.1%
BotkinsShelby18583$15,38317.219.0%
New BremenAuglaize18796$14,70417.314.8%
Columbus GrovePutnam21676$15,17114.234.4%
Allen EastAllen221,029$13,47218.638.4%
AnnaShelby231,021$13,93217.420.9%
St Henry ConsolidatedMercer251,058$12,11318.19.1%

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