Financial Facts
Welcome to the FCSD Earned Income Tax Home Page
This page was created to keep our community informed about the proposed five-year, 1.25% Earned Income Tax that will appear on the November 3rd election ballot.
This tax is temporary — it will automatically expire after five years.
The District is committed to full transparency regarding our finances, and this page is part of that ongoing effort to keep the community informed and engaged.
The information provided here is intended to be factual and non-partisan.
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.
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FAIRFIELD CITY SCHOOL DISTRICT
Key facts about our district, our finances, and our community
____________________________________________________
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.