Budget Committee
Ohio · IRN 045104 · Lake County

Willoughby-Eastlake City School District

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

On the ballot · November 3, 2026

Willoughby-Eastlake City School District: one referendum question

Issue 8 · School district income tax

Shall an annual income tax of 0.75 per cent on the earned income of individuals residing in the school district be imposed by Willoughby-Eastlake City School District, for a continuing period of time, beginning January 1, 2027, for the purpose of current expenses?

Ballot wording. Source: Lake County BOE certified questions and issues (updated 8/14/2026)

Enrollment
6,349
2025-26
Performance index
83.4
2025-26
Graduation
93.4%
class of 2025
Spending / pupil
$17,431
2024-25
State share
22%
2024-25
Unreserved balance
37.0%
FY2026
Residential mills
37.3
tax year 2025
Home value
−30%
5-yr avg vs. 12 nearby districts
Enrollment

6,349 students in 2025-26, down from a peak of 8,494 in 2006-07; −8.4% over five years against −3.3% for the regional peer median.

Achievement

Performance index 83.4 of 120 in 2025-26 (Ohio median 88.3); 3.5 stars overall; four-year graduation 93.4%.

Spending

$17,431 per pupil in operating spending (2024-25), above the peer median of $16,928; the state supplies 22% of revenue and local taxes 66%.

Reserves

$41.8 million in general-fund cash at the end of FY2026; the unreserved balance was 37.0% of spending (Ohio median 36.2%).

Property taxes

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

Students

52% economically disadvantaged, 1% English learners, 19.1% with disabilities (2024-25).

Willoughby-Eastlake enrolled 6,349 students in 2025-26. Enrollment peaked at 8,494 in 2006-07. Since 2006-07 it has changed −25.3%, against −19.2% for the regional peer median and −19.5% for the median Ohio district.

Willoughby-EastlakeRegional peers (median)Ohio districts (median)
103958780722006-072010-112014-152018-192025-26

Students

MeasureWilloughby-EastlakePeers (median)Ohio (median)PercentileYear
Economically disadvantaged52%51%47%60th2024-25
English learners1.3%2.2%2.4%26th2024-25
Students with disabilities19.1%17.3%16.1%80th2024-25
Black16.8%6.4%3.4%82nd2024-25
Hispanic4.5%6.4%4.2%54th2024-25
White67.7%74.0%88.7%16th2024-25
Multiracial9.3%7.5%4.4%86th2024-25

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 Willoughby-Eastlake’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.

MeasureWilloughby-EastlakeRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools5,9813,4401,18095th2025-26
Resident students on EdChoice8544636195th2025-26
Resident students in community (charter) schools184583989th2025-26
Resident students open-enrolled elsewhere42149719th2025-26

Community

MeasureWilloughby-EastlakeRegional peers (median)Ohio (median)PercentileYear
Median household income$70,336$89,667$73,77843rd2020–24 ACS
Poverty rate7.7%5.8%9.9%32nd2020–24 ACS
Adults with a bachelor's degree31.2%49.8%21.9%77th2020–24 ACS
Median home value$190,600$266,250$196,40047th2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Willoughby-Eastlake averaged $165,840, 30% below the median of the 12 districts within 25 miles ($236,300). That ranks 10th of 13 in the area and at the 48th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseWilloughby-EastlakeNearby medianDifferenceOhio median
2016–20$141,600$206,450−31%$142,600
2017–21$148,500$213,900−31%$149,100
2018–22$168,400$241,250−30%$167,700
2019–23$180,100$253,650−29%$182,500
2020–24$190,600$266,250−28%$196,400
Five-release average$165,840$236,300−30%$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 Willoughby-Eastlake's: Kenston (18 mi, $379,060); Solon (18 mi, $350,420); Aurora (23 mi, $342,920); Brecksville-Broadview Heights (24 mi, $302,320); Twinsburg (21 mi, $275,500); Nordonia Hills (23 mi, $238,260); Mayfield (8 mi, $234,340); Lakewood City (21 mi, $216,100); Mentor (7 mi, $209,660); Parma (25 mi, $151,540); South Euclid-Lyndhurst (9 mi, $147,580); Painesville City (11 mi, $123,240).

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: Mentor, Twinsburg, Parma, Lakewood City, Mayfield, Nordonia Hills, Kenston, Brecksville-Broadview Heights, Solon, Aurora, Painesville City and South Euclid-Lyndhurst.

Willoughby-Eastlake’s performance index — a weighted average of state test results on a 0–120 scale — was 83.4 in 2025-26, against 88.2 for the peer median and 88.3 for the median Ohio district (31st percentile).

Willoughby-EastlakePeers (median)Ohio districts (median)
94898479742014-152016-172018-192020-212022-232025-26
MeasureWilloughby-EastlakePeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)83.488.2regional 97.688.331st2025-26
Performance index, % of maximum75.6%80.0%regional 88.5%80.1%31st2025-26
Math proficient54.3%63.4%regional 76.3%63.5%30th2025-26
Four-year graduation rate93.4%96.0%regional 97.1%97.2%18thClass of 2025
Chronically absent24.2%19.9%regional 15.6%16.4%78th2025-26
Overall rating (stars)3.53.5regional 4.54.037th2025-26
Willoughby-EastlakePeers (median)Ohio districts (median)
98%96%94%91%89%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.

Willoughby-Eastlake spent $17,431 per pupil on operations in 2024-25, against $16,928 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 22% of Willoughby-Eastlake’s revenue. At the end of FY2026 the district held $41.8 million in general-fund cash, an unreserved balance of 37.0% of a year’s spending.

Willoughby-EastlakePeers (median)Ohio districts (median)
$18,389$15,915$13,441$10,967$8,4932010-112014-152018-192024-25
Willoughby-EastlakePeers (median)Ohio districts (median)
54%41%27%14%0%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureWilloughby-EastlakePeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$17,431$16,928regional $18,833$16,58063rd2024-25
Revenue per pupil$19,240$17,446regional $18,813$18,15065th2024-25
State share of revenue22%31%regional 18%43%11th2024-25
Local share of revenue66%53%regional 72%42%90th2024-25
Federal share of revenue6%8%regional 3%6%40th2024-25
General-fund cash, end of year$41.8 million$18.63 millionregional $20.96 million$8.3 million95thFY2026
Unreserved balance, % of spending37.0%34.4%regional 28.7%36.2%52ndFY2026
Average teacher salary$77,974$72,450regional $91,293$69,16381st2024-25
Property value per pupil$387,846$290,456regional $421,431$267,19783rd2023-24

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. Willoughby-Eastlake’s effective residential rate was 37.34 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureWilloughby-EastlakeRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses37.3433.6624.3994thTax year 2025
Effective business millage, current expenses38.7945.1626.5882nd2024-25
Total voted operating millage54.6682.6941.8772nd2024-25
Median property tax on owner-occupied homes$3,395$4,876$2,22880th2020–24 ACS
As a share of household income4.8%4.9%3.1%89th2020–24 ACS

Past school tax issues

Willoughby-Eastlake has put 11 school tax issues to voters since 2017; 7 passed and 4 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 2023Emergency (renewal), 6.91 millsPassed64.78%
Nov 2022Emergency (renewal), 2.44 millsPassed61.52%
May 2022Emergency (renewal), 2.44 millsFailed45.22%
Nov 2021Emergency (renewal), 5.1 millsPassed51.42%
Mar 2020Emergency (new), 4.94 millsPassed56.67%
Nov 2019Operating (new), 4.99 millsFailed46.26%
Aug 2019Operating (new), 4.99 millsFailed21.61%
Nov 2018Emergency (renewal), 3.9 millsPassed58.32%
Nov 2018Emergency (renewal), 4.81 millsPassed57.38%
May 2018Emergency (renewal), 4.71 millsPassed63.66%
Nov 2017Emergency (new), 4.71 millsFailed45.33%

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 Willoughby-Eastlake 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 Willoughby-Eastlake 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
MentorLake76,565$17,04216.836.2%
Cuyahoga FallsSummit353,676$17,88314.963.6%
BoardmanMahoning593,403$15,56316.248.7%
OregonLucas1023,308$16,52615.650.7%
Bowling GreenWood1162,446$17,31415.943.0%
Springfield Local (Lucas)Lucas1173,039$16,81515.053.4%
NewarkLicking1205,439$18,26616.870.7%
Canal WinchesterFranklin1443,745$16,55213.948.6%
PiquaMiami1782,840$17,51816.164.8%
CelinaMercer1792,544$16,14715.648.7%
KetteringMontgomery1967,492$18,52716.550.7%
MiamisburgMontgomery2034,627$16,20216.550.7%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Willoughby-Eastlake, 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
MentorLake76,565$17,04216.836.2%
MayfieldCuyahoga83,919$20,32017.736.2%
South Euclid-LyndhurstCuyahoga93,192$23,26916.769.8%
Painesville CityLake112,567$17,81016.9100.0%
SolonCuyahoga184,494$19,59518.418.1%
KenstonGeauga182,470$17,66316.812.7%
Lakewood CityCuyahoga214,200$22,07016.041.1%
TwinsburgSummit213,715$17,53317.126.7%
AuroraPortage232,927$18,29817.310.5%
Nordonia HillsSummit233,060$19,36816.415.2%
Brecksville-Broadview HeightsCuyahoga243,518$17,18618.416.6%
ParmaCuyahoga258,802$19,37318.360.2%

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