School Finance and Levy Facts

Operating Levy: Funds daily expenses such as staffing and benefits, curriculum resources, and utilities. (This is the type of levy on the May 6 ballot for Huber Heights City Schools.)

Permanent Improvement Levy: Supports long-term investments (anything with at least a five-year lifespan) like asphalt, concrete, HVAC, and technology needs.

Bond Levy: Used for new construction and major renovations. (The district's last bond levy, passed in 2008, funded our facility construction and renovations.)

An operating levy provides funding for day-to-day expenses in the district, including:

• Salaries and benefits
• Curriculum resources
• Utilities and building maintenance
• Fuel for student transportation

The 6.9-mill operating levy on the May 6, 2025 ballot would allow Huber Heights City Schools to continue operating at current levels and support goals outlined in the Huber Heights City Schools strategic plan. 

As the cost of goods and services continues to rise, the district needs additional funding to keep up with expenses. Most of our funding does not increase over time. Without additional revenue, expenses will exceed available funds. 

Like many organizations, the district maintains a cash reserve to manage unexpected costs. The most recent Five-Year Forecast projects that by the fifth year of the forecast, the district's current $62 million cash reserve will drop below the Board of Education's required cash balance, which is enough to cover 120 days of operating expenses.

Relying on reserves without a plan to replace that revenue would only delay the problem, as the district would not be operating with a balanced budget. If this happens, by 2028, approximately $18 million would need to be cut from the budget.  

Our cash balance, which covers approximately 10 months of operating expenses, provides financial security in times of uncertainty. Board policy requires a four-month cash balance, which equates to approximately $27 million in Fiscal Year 2025. Without additional revenue, reserves will be depleted in a few years, putting the district below the required cash balance.

Levy taxes are based on your county-assessed property value and are calculated using mills. A mill is one-tenth of one percent.

To estimate your additional tax if the levy passes, visit the Montgomery County Real Estate Tax Information website to look up your property's assessed value.

Key Calculation Details:

• Homes are taxed at 35% of their county-assessed value.
• Each mill equals $1 per $1,000 of assessed value.
• The 6.9-mill levy would add $6.90 per $1,000 of assessed value.

Example Calculation for a home valued at $100,000:

• Taxable Value: $35,000 (35% of home value)
• Tax Rate: 0.0069 (6.9 mills)
• Annual Cost: $242

You can also view your estimated tax online by searching for your property on the Montgomery County Real Estate Tax Information website. After locating your property, select "New Levies" in the menu to see the projected cost before any reductions are applied.

Discount for Seniors and Eligible Homeowners:

Homeowners 65 years or better, or those eligible for a homestead exemption, may qualify for a reduction in their property taxes.

If the levy is unsuccessful, the Board has approved a $7.3 million cost-savings plan to address potential budget shortfalls for the 2025-2026 school year. 

The Board's $7.3 million cost-savings plan approves an increase in the district's Pay-to-Participate fee in the event the levy does not pass. Wayne High School and Weisenborn Junior High School students would pay $750 per sport and individual and family caps would be removed.

Currently, Pay-to-Participate fees are $150 per sport at Wayne High School and $100 per sport at Weisenborn Junior High School. There is an individual cap of $250 per year and a family cap of $450 per year, meaning no student pays more than $250 per year and no family pays more than $450 total, regardless of the number of sports played. Under the cost-savings plan, these caps would be eliminated and families would pay the full fee for each sport. 

The cost-savings plan would also eliminate facility rentals in our district, including our gyms, athletic fields, and Performing Arts Center. This means community organizations would no longer be permitted to rent our facilities for events, practices, meetings, etc. However, YMCA programming in district buildings, such as preschool and after-school care, would not be affected.

These changes would take effect for the 2025-2026 school year, pending the outcome of the election.

The Five-Year Forecast provides a detailed breakdown of the district's actual and projected revenues, expenditures, and financial outlook. The forecast is published twice a year, in spring and fall, with the most recent version approved on November 14, 2024.

Each spring, the district also publishes an audited financial statement that offers a comprehensive look at financial performance and activities for the fiscal year. Visit the Treasurer's webpage to view our most recent financial statements and forecasts. 

The Ohio Department of Education and Workforce publishes an annual District Profile Report that allows you to compare Huber Heights City Schools' expenditures and revenues to those of other districts in Ohio. Using the report, you to compare various factors, including demographic data, personnel data, property valuation and tax data, local tax effort data, expenditure data, and revenue by source, with other districts in the state. 

We recognize that asking for more local funding is a big ask, and the district has worked hard to stretch every dollar as far as possible. Over the past decade, the district has made significant cost reductions, including:

• 2014: ~$14 million in reductions
• 2023: ~$1.7 million in reductions

Additionally, the Board has approved a $7.3 million cost-savings plan for FY26 in order to balance the budget in the event the levy does not pass.

No. Ohio law (House Bill 920, enacted in 1976) prevents school taxes from automatically increasing when property values rise. Instead, the tax rate is adjusted downward to keep collection amounts stable.

When voters approve a levy, the dollar amount collected does not increase over time, even if property values rise. If property values go up, the tax rate (millage) is reduced to keep the total revenue the same. As a result, schools do not automatically receive more funding when property values increase. Over time, inflation causes funding to lag behind rising costs.

HHCS Board member Mrs. Weldon allowed the district to use her property as an example of how property tax amounts collected for HHCS have remained relatively flat in the last ten years: 

• 2014:  $2,681.61 paid in school taxes
• 2019: $2,615.31 paid in school taxes
• 2024: $2,698.15 paid in school taxes

This fixed revenue structure creates the need to request additional local funding to keep up with the cost of operating. It has been 20 years since the district last received new local revenue.

In Fiscal Year 2024 (the 2023-2024 school year), Huber Heights City Schools received most of its funding from the state of Ohio (48%), followed by local property taxes (32%). Additional revenue sources include federal funding (12%) and non-tax funding (8%). 

State Funding: The majority of our state funding comes from the Fair School Funding Plan, first implemented in Fiscal Year 2022. This plan determines funding for each district using a formula that considers:

• Where students who live in the district are enrolled (public school, STEM school, open enrollment, etc.)
• Cost per pupil,
• Assessed property values and income
• Student need and demographics

Funding for this plan comes from various sources, including the Ohio Department of Education and Workforce General Revenue Fund, Ohio Lottery proceeds, various reimbursements, and other state funding streams. We also receive a small portion of state money designated for specialized student services and wellness initiatives.

Local Property Taxes: The state of Ohio considers school funding to be a partnership between the state and the local school districts. When determining how much funding the district will receive, the state reviews local assessed property values and income to calculate our share of state funds.  

Federal Grants: The majority of our federal funding comes from grants, which are restricted funds, meaning they must be used for specific purposes. An example of this would be funding for Title I services which are used to support students from low-income families. 

Additional Revenue: This revenue includes tuition payments, investment interest, student fees, facility rental fees, and other nominal revenue sources.

The Ohio Department of Education and Workforce’s most recent Ohio Department of Education and Workforce District Profile Report shows that Huber Heights City Schools collects one of the lowest amounts of Current Operating Millage (excluding JVSD Mills) among those it has identified as "similar districts" in Montgomery County.

Based on 2023-2024 data, here's how we compare to our similar districts in Montgomery County for the amount of millage received from the local community:

• Miamisburg City Schools: 46.70 mills
• Huber Heights City Schools: 58.25 mills
• Mad River Local Schools: 65.30
• West Carrollton City Schools: 75.05
• Northmont City Schools: 75.95

While this budget cycle was expected to include Years 5 and 6 of the phase-in, all indications from Columbus and local legislators suggest that will not be the case. We won't know for certain until the budget is signed into law in summer 2025, but based on current simulations of the financial impact of HB96 (state budget bill) on school districts,  districts cannot rely on this funding materializing. Forecasts can only project known revenue. 

As of February 2025, simulations project an increase of $118,692 in state funding for Fiscal Year 2026, and a decrease of $555,657 in state funding for Fiscal Year 2027.

If you would like to discuss state budget plans, we encourage you to reach out to your local legislators. Here is the contact information: 

Ohio House
Phil Plummer (District 39)

77 South High Street
14th floor
Columbus, OH 43215
Phone: 614-644-8051

Ohio Senate
Stephen A. Huffman (District 5)

Senate Building
1 Capital Square
Ground Floor, 040
Columbus, OH 43215
Phone: 614-466-6247

The HHCS Board and administrative team had concerns regarding significant administrative turnover in the years leading up to and including 2023. In the spring and fall of 2023, leadership from our teachers' union, Huber Heights Education Association (HHEA), approached Board members with their concerns about this topic. They advocated to address this issue, with a focus on creating greater stability for building and district leadership. After reviewing local salary and benefits comparisons, it was clear that HHCS was not competitive with surrounding districts. In response, the Board approved the following changes in December 2023 to become more competitive in attracting and retaining our administrative team:

• Increasing the Board's contribution to retirement benefits from 6.3% to 10%. The Board benefit contribution is standard practice for administrative contracts. This was not a salary increase but did impact take-home pay.
• Increasing vacation days for year-round administrators from 20 to 25 days, with the option to cash out up to 10 unused days, instead of the previous max of 5.
• Introducing a longevity clause to reward years of service. Administrators with 10 years of service receive a one-time 1% increase to base salary. Administrators with 15 years of service receive an additional one-time 1.5% increase to base salary.

While we don't use traditional textbooks as much as we used to, digital learning resources require ongoing subscriptions and renewals, unlike the old days when we could use a physical textbook for 10+ years. These costs are essential for keeping our curriculum up to date. Additionally, the professional development funds are used to provide our teachers and staff with the tools and training to enhance student learning and district operations. 

The approximately $8.5 million Huber Heights Career Tech Center expansion at Wayne High School, which opened in August 2023, was funded entirely through federal Elementary and Secondary School Emergency Relief (ESSER) funds and did not impact the district's general operating budget.

Additionally, the district received a $2 million grant from the State of Ohio to renovate an existing engineering lab and create a new manufacturing, robotics, and automation lab. These spaces will provide additional courses for engineering pathways at Wayne High School. Renovations will begin in spring 2025, and the updated spaces will be open to students in fall 2025. 

None of these projects were paid for using general operating funds.