Ohio Revised Code Search

... (A)(1) The school district solvency assistance fund is hereby created in the state treasury, to consist of such amounts designated for the purposes of the fund by the general assembly. The fund shall be used to provide assistance and grants to school districts to enable them to remain solvent and to pay unforeseeable expenses of a temporary or emergency nature that they are unable to pay from existing resources. ...

... As used in this section, "school district," unless otherwise specified, means any city, local, exempted village, joint vocational, or cooperative education school district and any educational service center. This chapter shall be administered by the department of education and workforce. The department of education and workforce shall calculate the amounts payable to each school district and shall certify the amo...

... This section shall apply only for fiscal years 2026 and 2027. (A) As used in this section: (1) "Average administrative assistant salary" means the average salary of administrative assistants employed by city, local, and exempted village school districts in this state with salaries greater than $20,000 but less than $65,000, using fiscal year 2022 data, as determined by the department of education and workforce...

... This section shall apply only for fiscal years 2026 and 2027. (A) As used in this section, "average administrative assistant salary," "average bookkeeping and accounting employee salary," "average clerical staff salary," "average counselor salary," "average education management information system support employee salary," "average librarian and media staff salary," "average other district administrator salary," "...

... The multiples for the following categories of special education programs, as these programs are defined for purposes of Chapter 3323. of the Revised Code, are as follows: (A) A multiple of 0.2435 for students whose primary or only identified disability is a speech and language disability, as this term is defined pursuant to Chapter 3323. of the Revised Code; (B) A multiple of 0.6179 for students identified as ...

... (A) The multiples for the following categories of career-technical education programs approved by the department of education and workforce under section 3317.161 of the Revised Code shall be as follows: (1) A multiple of 0.6230 for students enrolled in career-technical education workforce development programs in agricultural and environmental systems, construction technologies, engineering and science technologi...

... (A) In addition to the information certified to the department of education and workforce and the office of budget and management under division (A) of section 3317.021 of the Revised Code, the tax commissioner shall, at the same time, certify the following information to the department and the office of budget and management for each city, exempted village, and local school district to be used for the same purposes...

... As used in this section, "English learner" has the same meaning as in section 3301.0731 of the Revised Code. The multiples for English learners shall be as follows: (A) A multiple of 0.2104 for each student who has been identified as an English learner following the state's standardized identification process enrolled in schools in the United States for 180 school days or less. (B) A multiple of 0.1577 for ...

... This section shall apply only for fiscal years 2026 and 2027. (A) The department of education and workforce shall compute a city, local, or exempted village school district's per-pupil local capacity amount for a fiscal year as follows: (1) Calculate the district's valuation per pupil for that fiscal year as follows: (a) Determine the minimum of the district's three-year average valuation for the fiscal yea...

... (A) The statewide average base cost per pupil shall be determined as follows: (1) For fiscal year 2024, the statewide average base cost per pupil shall be equal to the sum of the aggregate base cost calculated for all city, local, and exempted village school districts in the state for that fiscal year under section 3317.011 of the Revised Code divided by the sum of the base cost enrolled ADMs of all of the city, ...

... (A)(1) Subject to division (C) of this section, for fiscal years 2026 and 2027, the department of education and workforce shall pay temporary transitional aid to each city, local, and exempted village school district according to the following formula: (The district's funding base, as that term is defined in section 3317.02 of the Revised Code) - (the district's payment under section 3317.022 of the Revised Code)...

... This section shall apply only for fiscal years 2026 and 2027. (A) As used in this section: (1) "Average teacher cost" for a fiscal year has the same meaning as in section 3317.011 of the Revised Code. (2) "Eligible community or STEM school" means a community or STEM school that satisfies one of the following: (a) The school is a member of an organization that regulates interscholastic athletics. (b) T...

... As used in this chapter: (A) "Alternative school" has the same meaning as in section 3313.974 of the Revised Code. (B) "Autism scholarship unit" means a unit that consists of all of the students for whom autism scholarships are awarded under section 3310.41 of the Revised Code. (C) For fiscal years 2026 and 2027, a district's "base cost enrolled ADM" for a fiscal year means the greater of the following: ...

... (A) On or before the first day of June of each year, the tax commissioner shall certify to the department of education and workforce and the office of budget and management the information described in divisions (A)(1) to (5) of this section for each city, exempted village, and local school district, and the information required by divisions (A)(1) and (2) of this section for each joint vocational school district, a...

... The department of education and workforce shall compute and distribute state core foundation funding to each eligible funding unit that is a city, local, or exempted village school district, the community and STEM school unit, the educational choice scholarship unit, the pilot project scholarship unit, the autism scholarship unit, and the Jon Peterson special needs scholarship unit for the fiscal year, using the inf...

... (A) The amounts required to be paid to a district under this chapter shall be adjusted by the amount of the computations made under divisions (B) to (K) of this section. As used in this section: (1) "Career-technical planning district" or "CTPD" means a school district or group of school districts designated by the department of education and workforce as being responsible for the planning for and provision of...

... The following shall be distributed monthly, quarterly, or annually as may be determined by the department of education and workforce: (A) An amount for each island school district and each joint state school district for the operation of each high school and each elementary school maintained within such district and for capital improvements for such schools. Such amounts shall be determined on the basis of standa...

... On or before the first day of June of each year, the tax commissioner shall certify the following information to the department of education and workforce and the office of budget and management, for each school district in which the value of the property described under division (A) of this section exceeds one per cent of the taxable value of all real and tangible personal property in the district or in which is lo...

... This section shall apply only for fiscal years 2026 and 2027. (A) For each fiscal year, the department of education and workforce shall calculate an amount for the community and STEM school unit as follows: (1) For each community school and STEM school, determine the sum of the following: (a) The aggregate base cost calculated for the school for that fiscal year under section 3317.0110 of the Revised Code; ...

... (A) On or before May 15, 2007, and the fifteenth day of May in each calendar year thereafter, the tax commissioner shall determine for each school district whether the taxable value of all utility tangible personal property subject to taxation by the district in the preceding tax year was less than the taxable value of such property during the second preceding tax year. If any decrease exceeds ten per cent of the di...

...(A) As used in this section: (1) "Bankruptcy Reform Act" means the "Bankruptcy Reform Act of 1978," 92 Stat. 2558, 11 U.S.C. 301, as amended. (2) "Chapter 11 corporation" means a corporation, company, or other business organization that has filed a petition for reorganization under Chapter 11 of the "Bankruptcy Reform Act," 92 Stat. 2626, 11 U.S.C. 1101, as amended. (3) "Uncollectable taxes" means property ta...

... (A) As used in this section: (1) "Port authority" means any port authority as defined in section 4582.01 or 4582.21 of the Revised Code. (2) "Real property" includes public utility real property and "personal property" includes public utility personal property. (3) "Uncollected taxes" means property taxes charged and payable against the property of a port authority for a tax year that a school district has ...

... (A) As used in this section: (1) For fiscal years 2026 and 2027, "assigned bus" means a school bus used to transport qualifying riders. (2) For fiscal years 2026 and 2027, "density" means the total riders per square mile of a school district. (3) For fiscal years 2026 and 2027, "nontraditional ridership" means the average number of qualifying riders who are enrolled in a community school established under C...

... (A) The department of education and workforce shall compute and pay in accordance with this section additional state aid for preschool children with disabilities to each city, local, and exempted village school district and to each institution, as defined in section 3323.091 of the Revised Code. Funding shall be provided for children who are not enrolled in kindergarten and who are under age six on the thirtieth day...

... (A) The department of education and workforce shall compute and pay in accordance with this section additional state aid to school districts for students in categories two through six special education ADM. If a district's costs for the fiscal year for a student in its categories two through six special education ADM exceed the threshold cost for serving the student, the district may submit to the department documen...