1. Local Tax Effort Index vs
Local Tax Effort Index vs. Expenditure Per Pupil Analysis of Hudson City School District to Comparative Groups

2. About this presentation
The following slides attempt to define and analyze standardized metrics as established and generated by the Ohio Department of Education.
It provides a basis for measuring the efficiency & local tax effort for the public school districts selected and is not designed to be the only standard of measurement.

3. Local Tax Effort Index - Defined
The Local Tax Effort Index is an index that tends to reflect the extent of effort residents of school districts make in support of public primary and secondary education.
This index, one of many possible measures for evaluating local effort, is calculated in the context of a resident’s ability to pay.
This index has been developed exclusively by the Ohio Department of Education and can be found at

4. Local Tax Effort Index – Calculation Defined (4-step process)
Step 1: calculate the ratio of any school income tax plus school class 1 property taxes charged to federal adjusted gross income at the district and state level.
Step 2: divide the avg. income of district residents by the statewide avg. income
Step 3: Divide the Step 1 ratio by the Step 2 ratio to measure the effort in the context of ability to pay
Step 4: Divide the Step 3 ratio by the Step 1ratio to determine the relative effort index in the context of the state as a whole

5. Expenditure Per Pupil Defined
To categorize and report expenses related to the education of students.
It is reported within the EFM (Expenditure Flow Model) and is the source of the Annual Spending Per Pupil numbers that appear on the Local Report Cards and the Trend Data Reports.
Not all expenditures accounted for by school districts are included in the model.
Only the expenditures from revenue generating activities are included (ie. school lunchroom).

6. Analysis
The following slides compare the Local Tax Effort Index to the Expenditure Per Pupil Data. The slides are sorted alphabetically by public school district and are ranked according to the following:
Local Tax Effort Index – a ranking of “1” demonstrates a larger local effort or willingness to support the local public school district.
Expenditure Per Pupil – a ranking of “1” demonstrates a larger expense per student as compared to the peer group.

7. Local Tax Effort Index & Expenditure Per Pupil Data of “Summit County Schools”
Source: Ohio Department of Education

8. Local Tax Effort Index & Expenditure Per Pupil Data of “Cuyahoga County Schools” plus Hudson CSD
Source: Ohio Department of Education

9. Local Tax Effort Index & Expenditure Per Pupil Data of “Excellent” School Districts in Northeast Ohio
Source: Ohio Department of Education

10. Analysis results at a glance
The previous 3 slides indicate the following:
Summit County Analysis (Hudson CSD)
2nd highest Expenditure Per Pupil
Lowest Local Tax Effort Index Score.
Note: Coventry Local has the highest LTEI at 1.62, 3-times greater than Hudson.
Cuyahoga County Analysis (Hudson CSD)
23rd highest (out of a possible 31) Expenditure Per Pupil
3rd Lowest Local Tax Effort Index Score
Note: Beachwood spends more per student, yet has the lowest LTEI.
Excellent School District Analysis (Hudson CSD)
11th highest (out of a possible 17) Expenditure Per Pupil
Note: Norton spends the least per pupil of the 17 districts, however, has the 4th highest LTEI index.