District overview
Washington Court House City Schools
How Washington Court House City Schools is funded, who decides, and what is underway, from board records October 2025 to October 2026.
How is the district paid for, and why does the income tax matter?
About 62% of the General Fund comes from the State of Ohio, so state budgets shape what the district can do. Locally, the district has not passed a new property tax levy since 1991, but in August 2020 voters approved a 1% earned income tax for the schools. That tax must be renewed by voters before December 31, 2027. The August 2026 forecast shows the district spending more than it takes in starting in FY2028, and running out of cash by FY2031 if the income tax is not renewed.
State aid is the biggest source
The treasurer reports that 62.45% of the budget comes from the state, so state funding decisions matter most.
The income tax is up for renewal
The board voted on May 18, 2026 to proceed with renewing the 1% earned income tax, which voters must approve by the end of 2027.
New state tax laws cut local growth
The treasurer estimates that the new property tax law HB 186 will cost the district $872,201 in FY2027, partly offset by a one-time state payment of $582,458.
Fewer students
Enrollment fell by 658 students from FY2015 to FY2027, according to the forecast presentation, which also lowers state and federal aid tied to enrollment.
The forecast stays positive through FY2031 if the income tax is renewed, and the treasurer notes the district went 29 years without asking voters for new operating money. A forecast is a projection, not a certainty.
Where the district stands
Context, not verified: $28,312,490 General Fund appropriations divided by 1,949 students (NCES enrollment). This excludes grants, food service, debt and capital funds.
Major projects
Renewal of the 1% earned income tax
Board voted to proceed; election date not yet confirmed in collected recordsThe income tax approved in 2020 must be renewed by voters before December 31, 2027. Without it, the forecast shows cash going negative by FY2031.
- Voters approve the 1% earned income tax (August 2020).
- Board declares it necessary to renew the income tax.
- Board votes to proceed with the renewal.
- Deadline for voters to renew the tax.
Funding
Local earned income tax (voter-approved)
Historic auditorium plaster and paint renovation
Contract approvedThe board hired Brian Bros. Painting & Restoration for $509,000 to renovate the historic auditorium, supported by a $500,000 state OFCC Round 5 grant.
- Board hears an update on auditorium grant funding.
- Pre-bid process for plaster repair and painting discussed.
- Board approves the $509,000 contract.
Funding
OFCC Round 5 grant ($500,000) and district capital funds
Window replacement, Gardner Park field and new scoreboards
UnderwayWindow replacement began at Washington Middle School in January 2026 and the FY2027 capital plan says it will be completed soon. The board approved a Field Source renovation of the Gardner Park field and Daktronics scoreboards for Gardner Park and the high school gym.
- Window project begins at Washington Middle School.
- Board approves Gardner Park field renovation proposal.
- Board approves scoreboard purchases and installation.
- Updates on window replacements and the football field project.
Funding
District capital (permanent improvement) funds; amounts not stated in the collected minutes
Roof replacement plan for school buildings
PlanningAn architect is evaluating roofs so replacements can be spread over several years instead of done as emergencies; a fund was set aside in FY2027 to start the work.
- FY2027 capital plan presented to the board.
Funding
Fund 034 appropriated in FY2027
Recent news
Reviewed the 17 posted board agendas from June 30, 2025 through October 26, 2026, the approved minutes for every meeting from October 27, 2025 through August 24, 2026 (posted as yearly ZIP files), the August 2026 five-year forecast and presentation, the FY2027 appropriations and budget presentation, the FY2025 audit, the 20-year capital plan, and the treasurer's finance FAQ. Most documents are scanned images and were read with OCR.
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