Financial Facts

FAIRFIELD CITY SCHOOL DISTRICT 

Key facts about our district, our finances, and our community 

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Did You Know…Fairfield City School District's operating expenditures per pupil total is $14,121, ranking FCSD 31st out of 32 districts across Hamilton and Butler Counties combined.

Did You Know…Despite being the 17th largest school district in the state of Ohio, FCSD's administrative expenditures per pupil stand at $1,176, placing the district 26th out of 32 districts across Butler and Hamilton Counties combined. 

Did You Know…FCSD ranked 39th out of 608 Ohio school districts for lowest administrative costs, placing Fairfield in the top 7% statewide for administrative efficiency. (Source: Ohio Legislative Service Commission, 2024 District Administrative Costs Analysis) 

Did You Know…FCSD’s administrative expenditures per pupil are approximately 24% below the state average and 25% below the Hamilton and Butler County average.  

Did You Know…FCSD serves approximately 163 students per administrator compared with a state average of 125 students per administrator, and a Butler and Hamilton County average of 129 students per administrator.  

Did You Know…The state continues to shift the financial burden of funding public schools onto local taxpayers. K-12 education accounted for 39.7% of Ohio’s General Revenue Fund spending in 1975, compared with approximately 26.2% in 2026 (Source: Ohio Legislative Service Commission, Legislative Budget Office, July 2025.)  

Did You Know…In Fiscal Year 2027, the state funds 25.5% of the base cost to educate each FCSD student. By FY2031, the end of our current five-year forecast, that share is projected to fall to 22.9%, strategically increasing the financial burden on local taxpayers. 

Did You Know…The last voter-approved operating levy for FCSD was passed in 2011 and was projected to sustain district operations for 2 to 3 years. Through careful fiscal management, the district has stretched those funds to last 15 years. 

 
Did You Know…After assessing community feedback following the failed May 2026 ballot issue, FCSD selected a 5 year 1.25% Earned Income Tax rather than a permanent 1.25% Earned Income Tax. 

Did You Know…The earned income tax will only tax those with earned income, NOT those whose income comes from pensions, retirement, social security, disability or other fixed income that is not considered “earned income” by the state of Ohio. 

Did You Know…For an individual with an annual earned income of $50,000, the proposed 5-Year 1.25% earned income tax would represent a cost of $625 per year, $52.08 per month, or $1.67 per day. 

Did You Know…The current earned income tax levy on the ballot is designated exclusively to sustain existing district services and programs. It does not fund new construction, building renovations, or capital improvements of any kind. 

Did You Know…FCSD earned a 4-star “Exceeding Expectations” rating from the Ohio Department of Education in 2024. In 2025, the district received a 3.5-star rating — just 0.03 points below the threshold for a second consecutive 4-star designation. 

Did You Know…FCSD ranks among the top 13% of all Ohio school districts for operational efficiency, with the 75th lowest operating expenditure per pupil out of 606 districts statewide. 

Did You Know…FCSD ranks 30th out of 32 districts in Butler and Hamilton Counties in revenue per pupil, reflecting the district's ongoing challenge of doing more with less. 

 
Did You Know…Since the 2022-2023 school year, Fairfield City Schools has reduced 84.5 positions as part of our ongoing efforts to manage costs and operate responsibly. 

FREQUENTLY ASKED QUESTIONS: 

 
Q: What is being proposed, and how is this different from what was on the ballot in May 2026? 

A: The Fairfield City School District Board of Education has approved placing a five-year 1.25% Earned Income Tax on the November 3, 2026, ballot. If approved by voters, the tax would apply to earned income and would be used to support the district's general operating expenses. This differs from the issue on the May 2026 ballot, which was a permanent tax. The November proposal is temporary and will expire in five years. 

 
Q: Why is the district proposing a five-year earned income tax? 

A: The district is facing long-term financial challenges due to reduced state funding and rising operating costs. A five-year limited earned income tax provides an additional revenue source to address the existing budget gap. Because it's limited to five years rather than permanent, it gives the district time to assess state funding and other legislative initiatives, which currently are not favorable to the district's needs. 

 
Q: What is considered “earned income” in the state of Ohio? 

A: In Ohio, earned income is received from working, such as wages, salaries, overtime, bonuses, commissions, tips, and net income from self-employment or contract work. Income not earned through work, such as Social Security, most pensions, disability or unemployment benefits, interest, dividends, capital gains, and other investment or retirement income, is not considered earned income. Only individuals with wages or self-employment income would pay an earned income tax. 

 
Q: Does this earned income tax apply to residents living in both the City of Fairfield and Fairfield Township? 
A:Yes. The Fairfield City School District includes residents who live in both the City of Fairfield and Fairfield Township. All residents who live within district boundaries and earned income would be subject to the tax, regardless of municipality. 

Q: When was the district’s last operating revenue increase from a ballot issue? 

A: FCSD last passed an operating levy in November of 2011. This operating levy was projected to sustain the district for 2 to 3 years. 

Q: How is an earned income tax different from a property tax? 

A: A property tax is based on the value of a home or business property and is owed regardless of a person’s income. An earned income tax is based only on wages and other earned income from working, such as salaries and hourly pay. Individuals who do not earn income from work, such as retirees without wages, do not pay the earned income tax. 

Q: Who would pay the earned income tax? 

A: The tax would apply to individuals who earn wages or other earned income and live in the Fairfield City School District. 

 
Q: Who would NOT pay the earned income tax? 

A: Individuals whose income consists solely of non-earned income, such as Social Security benefits, most pensions, disability benefits, interest, dividends, other investment income, or retirement benefits would not pay the earned income tax. Only income earned from working, such as wages and salaries, is subject to the tax. 

Q: Would retirees pay this tax? 

A: Most retirees would not pay the tax if their income is from Social Security, pensions, disability benefits, interest, dividends, other investment income, or retirement benefits that are not considered earned income. 

 
Q: Is this tax in addition to existing property taxes? 

A: Yes. This proposal does not reduce or eliminate existing property taxes. It is intended to diversify the district’s revenue sources and reduce reliance on future property tax increases. 

Q: How much would this tax cost the average taxpayer? 

A: For every $10,000 in earned income, a taxpayer would pay $125 annually. For example, someone earning $50,000 would pay approximately $625 per year. Someone earning $75,000 would pay $937.50 per year. Someone earning $100,000 would pay $1,250 per year. To find out how this will impact you, multiply your gross salary by 0.0125. 

Q: How will the revenue be used? 

A: Revenue generated from the earned income tax would be used to maintain current student programming and academic services. It will also support daily operating costs such as maintaining current staffing, student services, transportation, and utilities. 

 
Q: Will this money be used to build new buildings or facilities? 

A: No. Earned income tax revenue can only be used for general operating expenses, not for permanent improvements or new construction. 

Q: Why doesn’t Fairfield City Schools sell the land they own in Fairfield Township?  

A: In 2019, Fairfield City Schools agreed to purchase approximately 32 acres for $1.28 million, or $40,000 per acre from Fairfield Township. If the District decides not to construct a school on the property, the agreement requires the District to sell the property back to Fairfield Township for the same price paid by the District, plus certain roadway-related costs incurred by Fairfield Township. $1.28 million is approximately 1% of the District’s annual operating budget. Beyond the buyback terms, the land is worth more to the District long-term than a one-time payout. A quick sale would bring in a relatively small, fixed amount that wouldn't be enough to prevent the need to place an issue on the ballot, while holding onto the land keeps both its value and flexibility intact.