Ohio Revised Code
Chapter 3317 | Foundation Program
Section 3317.017 | City, Local, and Exempted Village School District Per-Pupil Local Capacity Amount.

Effective: September 23, 2022
Latest Legislation: House Bill 583 - 134th General Assembly
This section shall apply only for fiscal years 2022 and 2023.
(A) The department of education 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 year for which the calculation is made and the district's taxable value for the most recent tax year for which data is available;
(b) Divide the amount determined under division (A)(1)(a) of this section by the district's base cost enrolled ADM for the fiscal year for which the calculation is made.
(2) Calculate the district's local share federal adjusted gross income per pupil for that fiscal year as follows:
(a) Determine the minimum of the following:
(i) The average of the total federal adjusted gross income of the district's residents for the three most recent tax years for which data is available, as certified under section 3317.021 of the Revised Code;
(ii) The total federal adjusted gross income of the district's residents for the most recent tax year for which data is available, as certified under section 3317.021 of the Revised Code.
(b) Divide the amount determined under division (A)(2)(a) of this section by the district's base cost enrolled ADM for the fiscal year for which the calculation is made.
(3) Calculate the district's adjusted local share federal adjusted gross income per pupil for that fiscal year as follows:
(a) Determine both of the following:
(i) The median federal adjusted gross income of the district's residents for the most recent tax year for which data is available, as certified under section 3317.021 of the Revised Code;
(ii) The number of state tax returns filed by taxpayers residing in the district for the most recent tax year for which data is available, as certified under section 3317.021 of the Revised Code.
(b) Compute the product of divisions (A)(3)(a)(i) and (ii) of this section;
(c) Divide the amount determined under division (A)(3)(b) of this section by the district's base cost enrolled ADM for the fiscal year for which the calculation is made.
(4) Calculate the district's per-pupil local capacity percentage as follows:
(a) Determine the median of the median federal adjusted gross incomes determined for all districts statewide under division (A)(3)(a)(i) of this section for that fiscal year;
(b) Divide the district's median federal adjusted gross income for that fiscal year determined under division (A)(3)(a)(i) of this section by the median federal adjusted gross income for all districts statewide determined under division (A)(4)(a) of this section;
(c) Rank all school districts in order of the ratios calculated under division (A)(4)(b) of this section, from the district with the highest ratio calculated under division (A)(4)(b) of this section to the district with the lowest ratio calculated under division (A)(4)(b) of this section;
(d) Determine the district's per-pupil local capacity percentage as follows:
(i) If the ratio calculated for the district under division (A)(4)(b) of this section is greater than or equal to the ratio calculated under division (A)(4)(b) of this section for the district with the fortieth highest ratio as determined under division (A)(4)(c) of this section, the district's per-pupil local capacity percentage shall be equal to 0.025.
(ii) If the ratio calculated for the district under division (A)(4)(b) of this section is less than the ratio calculated under division (A)(4)(b) of this section for the district with the fortieth highest ratio as determined under division (A)(4)(c) of this section but greater than 1.0, the district's per-pupil local capacity percentage shall be equal to an amount calculated as follows:
{[(The ratio calculated for the district under division (A)(4)(b) of this section - 1) X 0.0025]/ (the ratio calculated under division (A)(4)(b) of this section for the district with the fortieth highest ratio as determined under division (A)(4)(c) of this section - 1)} + 0.0225
(iii) If the ratio calculated for the district under division (A)(4)(b) of this section is less than or equal to 1.0, the district's per-pupil local capacity percentage shall be equal to the amount calculated under division (A)(4)(b) of this section times 0.0225.
(5) Calculate the district's per-pupil local capacity amount for that fiscal year as follows:
(The district's valuation per pupil calculated under division (A)(1) of this section for that fiscal year X the district's per-pupil local capacity percentage calculated under division (A)(4) of this section X 0.60) + (the district's local share adjusted federal gross income per pupil calculated under division (A)(2) of this section for that fiscal year X the district's per-pupil local capacity percentage calculated under division (A)(4) of this section X 0.20) + (the district's adjusted local share federal adjusted gross income per pupil calculated under division (A)(3) of this section for that fiscal year X the district's per-pupil local capacity percentage calculated under division (A)(4) of this section X 0.20)
(B) The department shall compute a city, local, or exempted village school district's state share for a fiscal year as follows:
(1) If the district's per-pupil local capacity amount for that fiscal year divided by the district's base cost per pupil for that fiscal year is greater than 0.95, then the district's state share shall be equal to (the district's base cost per pupil for that fiscal year X 0.05 X the district's enrolled ADM for that fiscal year).
(2) If the district's per-pupil local capacity amount for that fiscal year divided by the district's base cost per pupil for that fiscal year is less than or equal to 0.95, then the district's state share for that fiscal year shall be equal to [(the district's base cost per pupil for that fiscal year - the district's per-pupil local capacity amount for that fiscal year) X the district's enrolled ADM for that fiscal year].
(C) The department shall compute a city, local, or exempted village school district's state share percentage for a fiscal year as follows:
(the district's base cost per pupil amount for that fiscal year - the district's per pupil local capacity amount for that fiscal year)/(the district's base cost per pupil amount for that fiscal year).
If the result is less than 0.05, the state share percentage shall be 0.05.
Last updated July 8, 2022 at 12:25 PM

Structure Ohio Revised Code

Ohio Revised Code

Title 33 | Education-Libraries

Chapter 3317 | Foundation Program

Section 3317.01 | School Foundation Program; Eligibility; Administration of Funds.

Section 3317.011 | City, Local, and Exempted Village School District Base Cost.

Section 3317.012 | Joint Vocational School District Base Cost.

Section 3317.013 | Special Education Program Multiples.

Section 3317.014 | Career-Tech Education Program Funding.

Section 3317.015 | Certification of Additional Information.

Section 3317.016 | Amounts for English Learners.

Section 3317.017 | City, Local, and Exempted Village School District Per-Pupil Local Capacity Amount.

Section 3317.018 | Statewide Average Base Cost per Pupil.

Section 3317.019 | Temporary Transitional Aid.

Section 3317.0110 | Community and Stem School Base Cost.

Section 3317.02 | Definitions.

Section 3317.021 | Tax Commissioner Information for School Funding Computations.

Section 3317.022 | Formulas for State Operating Funds to School Districts, Schools, and Scholarships.

Section 3317.023 | Adjustments to Amount Paid to District.

Section 3317.024 | Amounts Paid to School Districts and Schools for Certain Purposes.

Section 3317.025 | Recomputation Excluding Certain Property Where Value Is Disputed.

Section 3317.026 | Community or Stem School Unit Payment Amount.

Section 3317.028 | Recomputing Where Change in Taxable Value.

Section 3317.0210 | Adjusting for Taxes Uncollectable Due to Bankruptcy.

Section 3317.0211 | Adjusting for Uncollected Port Authority Taxes.

Section 3317.0212 | Transportation Payment.

Section 3317.0213 | Additional State Aid for Preschool Special Education Children.

Section 3317.0214 | Additional State Aid to School Districts for Students in Categories Two Through Six Special Education Adm.

Section 3317.0215 | Catastrophic Cost Pool.

Section 3317.0217 | Targeted Assistance Funding.

Section 3317.0218 | Supplemental Targeted Assistance Funding.

Section 3317.03 | Report of Average Daily Membership Figures and Additional Data.

Section 3317.031 | Membership Record for Each Pupil - Mandatory Compliance.

Section 3317.032 | Membership Record of Preschool Children With Disabilities.

Section 3317.033 | Joint Vocational District to Maintain Record of Persons Not Eligible for Inclusion in Average Daily Membership.

Section 3317.034 | Enrollment Status.

Section 3317.035 | Annual Audits of Certified Membership - Other Information.

Section 3317.036 | Enrollment Reports.

Section 3317.037 | Attendance Records for Career-Technical Planning District.

Section 3317.05 | Calculating Payments of Approved Career-Technical Education Units.

Section 3317.051 | Calculation of Gifted Funding Units.

Section 3317.06 | Providing Materials to Nonpublic Schools.

Section 3317.061 | Annual Report on Teaching Staff.

Section 3317.062 | Use of Appropriations to Chartered Nonpublic Schools for Auxiliary Services.

Section 3317.063 | Reimbursing Nonpublic School for Mandated Service Costs.

Section 3317.064 | Auxiliary Services Mobile Unit Replacement and Repair Fund.

Section 3317.07 | Reassignment of School Buses.

Section 3317.071 | Bus Purchasing Grants.

Section 3317.072 | Transportation Collaboration Grants.

Section 3317.08 | Tuition for Nonresident Pupils.

Section 3317.081 | Computing Tuition.

Section 3317.082 | Tuition for Children in Care of Department of Youth Services.

Section 3317.09 | State and Federal Moneys to Account for and Coded - Annual Statistical Report.

Section 3317.10 | Certifying Number of Ohio Works First Children in District.

Section 3317.11 | Educational Service Center Funding.

Section 3317.12 | Salary Schedule and List of Job Classifications for Nonteaching School Employees.

Section 3317.13 | Minimum Salary Schedule for Teachers.

Section 3317.14 | Boards to Annually Adopt Teachers' Salary Schedule.

Section 3317.141 | Recipients of Race to the Top Program Grants.

Section 3317.15 | Children With Disabilities; Speech-Language Pathology and Psychological Services.

Section 3317.16 | Computation and Distribution of State Core Foundation Funding to Joint Vocational School Districts.

Section 3317.161 | Approval of Career-Technical Education Programs.

Section 3317.162 | Temporary Transitional Aid for Joint Vocational School Districts.

Section 3317.164 | Business Work-Based Learning Financial Incentives.

Section 3317.18 | Withholding Payments in Order to Pay Debt Charges on Securities.

Section 3317.19 | Computation and Distribution of Payments to Cooperative Education School Districts.

Section 3317.20 | Calculation of Payment to County Dd Board.

Section 3317.201 | Payment to Institutions Providing Special Education Services.

Section 3317.23 | Enrollment in Dropout Prevention Recovery Program.

Section 3317.231 | Adoption of Rules.

Section 3317.24 | Enrollment in Program to Earn High School Diploma.

Section 3317.25 | Disadvantaged Pupil Impact Aid Spending.

Section 3317.30 | Payment for Services for Child in Juvenile Facility.

Section 3317.40 | Accountability for Funding.

Section 3317.50 | Telecommunity Education Fund.

Section 3317.51 | Distance Learning Fund.