This section shall apply only for fiscal years 2026 and 2027.
(A) As used in this section:
(1) "Average teacher cost" for a fiscal year has the same meaning as in section3317.011of the Revised Code.
(2) "Eligible community or STEM school" means a community or STEM school that satisfies one of the following:
(a) The school is a member of an organization that regulates interscholastic athletics.
(b) The school has teams in at least three different sports that participate in an interscholastic league.
(B) When calculating a community or STEM school's aggregate base cost under this section, the department of education and workforce shall use data from fiscal year 2022 for the average teacher cost.
(C) A community or STEM school's aggregate base cost for a fiscal year shall be equal to the following sum:
(The school's teacher base cost for that fiscal year computed under division (D) of this section) + (the school's student support base cost for that fiscal year computed under division (E) of this section) + (the school's leadership and accountability base cost for that fiscal year computed under division (F) of this section) + (the school's building leadership and operations base cost for that fiscal year computed under division (G) of this section) + (the school's athletic co-curricular activities base cost for that fiscal year computed under division (H) of this section, if the school is an eligible community or STEM school)
(D) The department shall compute a community or STEM school's teacher base cost for a fiscal year as follows:
(1) Calculate the school's classroom teacher cost for that fiscal year as follows:
(a) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in kindergarten and divide that number by 20;
(b) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in grades one through three and divide that number by 23;
(c) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in grades four through eight but are not enrolled in a career-technical education program or class described under section3317.014of the Revised Code and divide that number by 25;
(d) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in grades nine through twelve but are not enrolled in a career-technical education program or class described under section3317.014of the Revised Code and divide that number by 27;
(e) Determine the full-time equivalency of students enrolled in the school for that fiscal year that are enrolled in a career-technical education program or class, as reported under division (B)(4) of section3314.08of the Revised Code, and divide that number by 18;
(f) Compute the sum of the quotients obtained under divisions (D)(1)(a), (b), (c), (d), and (e) of this section;
(g) Compute the classroom teacher cost by multiplying the average teacher cost for that fiscal year by the sum computed under division (D)(1)(f) of this section.
(2) Calculate the school's special teacher cost for that fiscal year as follows:
(a) Divide the number of students enrolled in the school for that fiscal year by 150;
(b) Compute the special teacher cost by multiplying the quotient obtained under division (D)(2)(a) of this section by the average teacher cost for that fiscal year.
(3) Calculate the school's substitute teacher cost for that fiscal year in accordance with the following formula:
(a) Compute the substitute teacher daily rate with benefits by multiplying the substitute teacher daily rate of $90 by 1.16;
(b) Compute the substitute teacher cost in accordance with the following formula:
(The sum computed under division (D)(1)(f) of this section + the quotient obtained under division (D)(2)(a) of this section) X the amount computed under division (D)(3)(a) of this section X 5
(4) Calculate the school's professional development cost for that fiscal year in accordance with the following formula:
(The sum computed under division (D)(1)(f) of this section + the quotient obtained under division (D)(2)(a) of this section) X [(the sum of divisions (A)(10)(a) and (b) of section3317.011of the Revised Code for that fiscal year)/180] X 4
(5) Calculate the school's teacher base cost for that fiscal year, which equals the sum of divisions (D)(1), (2), (3), and (4) of this section.
(E) The department shall compute a community or STEM school's student support base cost for a fiscal year as follows:
The number of students enrolled in the school for that fiscal year X [(the sum of the student support base cost calculated for all city, local, and exempted village school districts in the state for that fiscal year under division (E) of section3317.011of the Revised Code) / the sum of the base cost enrolled ADMs of all of the city, local, and exempted village school districts in the state for that fiscal year]
(F) The department shall compute a community or STEM school's leadership and accountability base cost for a fiscal year as follows:
The number of students enrolled in the school for that fiscal year X (the sum of the leadership and accountability base cost calculated for all city, local, and exempted village school districts in the state for that fiscal year under division (F) of section3317.011of the Revised Code / the sum of the base cost enrolled ADMs of all of the city, local, and exempted village school districts in the state for that fiscal year)
(G) The department shall compute a community or STEM school's building leadership and operations base cost for a fiscal year as follows:
The number of students enrolled in the school for that fiscal year X (the sum of the building leadership and accountability base cost calculated for all city, local, and exempted village school districts in the state for that fiscal year under division (G) of section3317.011of the Revised Code / the sum of the base cost enrolled ADMs of all of the city, local, and exempted village school districts in the state for that fiscal year)
(H) If a community or STEM school is an eligible community or STEM school, the department shall compute the school's athletic co-curricular activities base cost for a fiscal year as follows:
The number of students enrolled in the school for that fiscal year X (the amount determined under division (H)(1) of section3317.011of the Revised Code / the sum determined under division (H)(2) of section3317.011of the Revised Code)
Last updated July 22, 2025 at 3:00 PM