Ohio’s school funding system is based on a theory of “shared responsibility,” where both the state and local community must bear a proportional responsibility for making certain every student has the opportunity to receive an adequate education. Over the years, however, the unique fiscal and social characteristics of individual districts have combined with political realities to create a system that produces wide variations in spending, facilities, materials and programs. The OSBA Legislative Division, along with Dr. Howard Fleeter has written a book entitled, "Making Sense Out of School Finance." 

Many districts rely on levies to make up the difference between what the state provides and what the district needs. OSBA has compiled a levy results database that shows which school tax issues have been most successful.

A glossary of terms can clarify the technical terms used to describe the various levies.

For questions about school finance, please contact Damon Asbury at dasbury@ohioschoolboards.org; Jay Smith at jaysmith@ohioschoolboards.org; or Jennifer Hogue at jhogue@ohioschoolboards.org or call (614) 540-4000.