October 2024
Dr. Howard Fleeter analyzes the impacts of the FY24 and FY25 phase-in on the Fair School Funding Formula. The primary conclusion of this analysis is that by updating only the property valuation and income data used in the calculation of the state/local share and not the input data used to compute the base cost amount, the state has significantly lowered the state share of funding in FY25 and essentially implemented the 4th year of the phase-in of the Fair School Funding Plan at virtually zero cost to itself and minimal benefit of increased in funding to Ohio’s 609 school districts.
May 2024
Dr. Howard Fleeter provided expert testimony before the Joint Committee on Property Tax Review and Reform. His testimony centered on the HB 920 Tax Reduction Factors and how they have resulted in school districts needing to return to the ballot over and over, the shift in the property tax burden to residential and agricultural property owners, and the interaction between the school funding formula and property values.
March 2024
Dr. Howard Fleeter examines Ohio’s school funding trends from FY11-FY24. This article summarizes changes in Ohio K-12 public school foundation formula funding and Tangible Personal Property (TPP) replacement payments from FY11 through FY24. The analysis begins with fiscal year (FY) 11 to show state spending in more normal economic circumstances following the 2008-2009 great recession. It also shows that Ohio traditional school funding has not kept pace with inflation when TPP revenue loss and replacement are taken into consideration. This article is especially timely as the legislature is set to debate school funding and property tax law during the next budget cycle which will likely include recommendations from the Joint Committee on Property Tax Review and Reform.
February 2024
Dr. Howard Fleeter clarifies information published in a recent 10WBSN news article that erroneously confused state aid formula amounts with Ohio sports gaming revenue.
June 2023
Dr. Howard Fleeter examined data from Ohio’s school voucher programs and has compiled a report with new findings. The report provides an overview of Ohio’s current voucher programs as well as proposals to modify vouchers in the future. In addition, the report shows data analysis on enrollment. Dr. Howard Fleeter also examined the Ohio Senate’s proposed budget and the impact it would have on public education funding.
May 2023
Dr. Howard Fleeter provided testimony to the Senate Primary and Secondary Education Committee on House Bill 33, the biennial budget bill for the fiscal year 2024 and 2025 biennium. Click the link below to read Dr. Fleeter’s testimony and click here to watch the testimony.
April 2023
Dr. Howard Fleeter reviews the findings of his November 1992 report, “Equity, Adequacy and Reliability in Ohio Education Finance”, commissioned by Governor George Voinovich, in the context of the FY22-23 phase in of the Fair School Funding Formula.
January 2023
Dr. R. Gregory Browning and Dr. Howard Fleeter released a report Funding Supplemental Services for Economically Disadvantaged Students in Ohio: Analysis and Policy Implications. The central focus of this analysis is to help Ohio educators and public policymakers gain a deeper understanding of the specific supplemental services being provided to Ohio public primary and secondary school students who come from economically disadvantaged circumstances. The report also includes a preliminary analysis of the costs associated with providing these services. The analysis is designed to be both informative and foundational to a separate comprehensive study of these costs. This report also creates context for these issues by providing an overview of federal and state funding for low-income students in Ohio, a comparison of Ohio’s formula for funding low-income students with that of other states, and a discussion of issues relating to the identification of low-income students in Ohio.
June 2022
Dr. Howard Fleeter provides an update on the changes to Ohio School Foundation Funding & TPP Replacement from FY11-FY22.
March 2022
Dr. Howard Fleeter reflects on the 25th anniversary of DeRolph v. State of Ohio decision in his article “The Central Importance of the DeRolph Rulings to School Funding in Ohio”. Dr. Fleeter’s article is a rimer not only on the DeRolph case, but also on the history of school funding in Ohio over the past 32 years.
June 2021
Dr. Howard Fleeter has analyzed the Ohio Senate’s school funding formula proposal, which was introduced in June 2021 as part of the House Bill 110 biennial budget process, as well as the final version of the formula changes that was signed into law by Governor Mike DeWine. Additionally, Dr. Fleeter has reviewed Ohio’s state income tax changes from 1972-2021 and the lasting impacts such changes have had on school funding.
- Analysis of the Ohio Senate’s Proposed School Funding Formula (HB 110)
- HB 110 School Funding Formula Final Changes
- HB 110 Ed Choice Voucher Program Changes
- Brief Summary of Ohio State Income Tax Changes 1972-2021
May 2021
Dr. Howard Fleeter provided testimony to the Senate Primary and Secondary Education Committee on House Bill 110, the biennial budget bill for the fiscal year 2022 and 2023 biennium. Click the link below to read Dr. Fleeter’s testimony and click here to watch the testimony.
- Dr. Fleeter’s Testimony to the Senate Primary and Secondary Education Committee on HB 110.
- OEPI Provides HB 110 (FY22-23 Biennial Budget) Testimony to Senate Primary and Secondary Education Committee
Spring 2021
Dr. Howard Fleeter provides an update on the changes to Ohio School Foundation Funding & TPP Replacement from FY11-FY21.
Winter 2020
OEPI analyzes FY20-FY21 modifications to the EdChoice Voucher Scholarship.
Dr. Howard Fleeter analyzes HB 305, the Fair School Funding Plan.
September 2019
Dr. Howard Fleeter has monitored the work of the Cupp/Patterson School Funding Workgroup since its inception in November 2017. The funding overhaul recommendations from the Workgroup were introduced as a stand-alone bill in June 2019 (HB 305). Dr. Fleeter has analyzed the as-introduced version of HB 305.
August 2018
School funding expert, Dr. Howard Fleeter, released the results of an analysis of how Ohio’s School Funding system has fared since the landmark DeRolph Supreme Court case, decided in 1997.
March 2018 – Updated September 2020
November 2017
May 2017 – Budget
Summer 2016
- Recap of Casino & VLT Revenues
- FY16-17 GRF Tax Revenues
- Open Enrollment Impacts on School Funding
- CS Deduction and the Gain Cap
November 2016
- Dr. Howard Fleeter’s presentation on GRF Tax Revenues, Funding Formula Issues, CAUV, & 2015 School Levy Analysis
- Analysis of Community School Funding in Ohio and its effects on traditional school districts
Fall 2015
Summer 2015
Spring 2015