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Hypothesis Question
Each dot is a district. Left is lower cost per pupil. Pick what the vertical axis shows; the shaded corner is the favorable one for that measure. Hover a dot for its figures. Dashed lines mark the county averages.
A district-defined measure, not a state metric: overall rating points (DEW) divided by operating expenditure per pupil (Cupp), in $10,000s. The next district is — at —; the county average is —. Rating points per $1,000 of school operating tax on a $500k home: —, rank #—.
Ranks count districts with a strictly higher value on the 2025-26 report card file from the Department of Education and Workforce. — districts statewide earned 5 stars overall.
Top — of Ohio; tied with — other districts at the same points. State average —.
Top — of Ohio. State average —.
Top — of Ohio. State average —.
Overall rating points for every Cuyahoga County district that earned 5 stars on the 2025-26 report card, with the county average for reference. Click a column header on the Explorer page to compare any other measure.
Gross millage approved by voters, excluding JVS (DEW Cupp, TY24).
What residential property is actually charged for operating levies after HB 920 reduction factors.
— mills of voted operating millage are not collected because HB 920 holds voted revenue flat as values rise. The rate can't fall below the 20-mill floor; BBHCSD is — mills above it.
Foundation aid, other state revenue, and the tax credits the state reimburses, FY25.
The state figure above bundles two different things. About — of revenue (— per pupil) is the state reimbursing BBHCSD for the 10% non-business, 2.5% owner-occupancy and homestead credits it gives local homeowners: local tax the state pays on the taxpayer's behalf, which HB 186 phases down from 2026. Foundation aid and all other state revenue is — (— per pupil). Total revenue per pupil is —; operating expenditure per pupil (—) differs because revenue and spending are reported on different bases and the gap is covered by fund balance. Ohio's foundation formula sends less state aid to districts with higher property wealth and income, so BBHCSD relies on local taxpayers for most of its operating revenue. Each bar below is one district's total state revenue; BBHCSD in red, county average dashed.
Who receives each residential tax dollar in Brecksville and Broadview Heights, how that compares across the county, and what a reappraisal does to the bill.
Net residential/agricultural share after reduction factors, Cuyahoga County Tax Distribution Percentage Report (2024 pay 2025). Schools includes all BBHCSD levies.
Same report, Broadview Heights taxing district (0110).
Move the sliders. Three rules apply in order. (1) HB 920: reduction factors lower the rate on voted operating levies so they raise the same dollars after a reappraisal. (2) HB 335, effective tax year 2026: the county budget commission also trims inside (unvoted) millage so its revenue grows no faster than three-year inflation; BBHCSD's inside millage is 4.69 mills. (3) The 20-mill floor (R.C. 319.301): the combined operating rate can't be reduced below 20 mills, and once a district is on the floor its collections rise with values, except that HB 186 (tax year 2025 on) caps that growth at three-year inflation and credits the excess to the taxpayer as an "Inflation Cap Credit." All of BBHCSD's operating levies are current-expense levies, so HB 129's emergency and substitute levy changes don't apply. Figures are before the non-business and owner-occupancy credits, which HB 186 is also changing from 2026.
The inflation figure is an adjustable assumption; the Ohio Department of Taxation certifies the actual deflator used for HB 335 and HB 186.
$500,000 × 35% = $175,000 assessed × effective operating mills ÷ 1,000. Before state credits.
Unweighted average of the 31 districts' operating-levy estimates.
County average minus BBHCSD.
Pick a home value, a peer district and a length of residency. Uses each district's effective Class 1 operating millage (DEW Cupp, TY24), before state credits. Bond and PI levies are not included.
Highest at the top. The label on each bar is how much more (or less) that district's homeowner pays than a BBHCSD homeowner. BBHCSD in red; districts that charge less are outlined; county average dashed.
FY25 Cupp expenditure categories. County average is the unweighted mean of all 31 districts.
Pick two districts. The left card shows District A; the right card shows District B and the difference on each measure. A gold star marks the more favorable figure.
Differences on the right-hand card are measured against the left-hand district. Red means the right-hand district is worse on that measure (higher cost or tax, lower result); green means better. Rows without a difference are context.
Pick a view, click a header to sort, type to filter. Every column comes straight from the FY25 Cupp report or the 2025-26 report card. "Compare" opens that district next to BBHCSD on the District Comparison tab.
The download holds every column for all 31 districts, with a source line at the end. If your browser blocks the download, use Copy CSV and paste into a spreadsheet.
Plain-language definitions, with BBHCSD's actual figures. Every number is from the same certified data as the dashboard.
Of each net residential tax dollar, — in Brecksville and — in Broadview Heights goes to the school district. The rest funds Cuyahoga County agencies (about a quarter), your city (14 to 16 cents), the Cuyahoga Valley Career Center and the county library. The county median is —; BBHCSD's communities are in the lowest quarter of the county's — taxing districts. Source: Cuyahoga County Tax Distribution Percentage Report, 2024 pay 2025.
When property values rise at a reappraisal, HB 920 lowers the effective rate on each voted levy so the district collects the same dollars it collected before. Schools get no windfall from rising home values. Because voted revenue stays flat while costs rise with inflation, districts return to voters periodically for new operating levies. Two limits: inside (unvoted) millage, 4.69 mills for BBHCSD, is not reduced by HB 920 but from tax year 2026 is trimmed under HB 335 so its revenue grows no faster than three-year inflation; and the 20-mill floor (R.C. 319.301) stops the reductions once a district's operating rate reaches 20 mills. BBHCSD is at — mills, — mills above the floor.
A school district's effective operating rate can't be reduced below 20 mills. Districts on the floor see collections rise with property values, which is why many Ohio districts never need a levy and others always do. Four laws signed December 19, 2025 and effective March 20, 2026 changed the rules: HB 186 caps growth in floor collections at three-year inflation and credits the excess to taxpayers ("Inflation Cap Credit," tax year 2025 on), phases out the 10% non-business credit by 2029, and raises the owner-occupancy credit to 15.38% by 2029; HB 335 limits inside-millage revenue growth to inflation at each reappraisal; HB 129 counts existing emergency and substitute levies toward the floor and bars new ones (BBHCSD has none); and HB 309 lets county budget commissions reduce voted levies they find excessive, but never below 20 mills for a school district.
One mill is $1 of tax per $1,000 of assessed value, and assessed value is 35% of market value. BBHCSD's voted operating millage is — mills, but after HB 920 reduction factors the effective Class 1 (residential) operating rate is — mills, a — reduction. That effective rate is #— lowest of the 31 Cuyahoga County districts. Source: DEW FY25 District Profile Report (Cupp), TY24.
$500,000 × 35% = $175,000 assessed value × — mills ÷ 1,000 = — a year for BBHCSD operating levies, before the 10% non-business and 2.5% owner-occupancy credits that apply to older levies. Adding the 2018 bond and permanent improvement levies brings all school levies to — mills, or —. The county average for operating levies on the same home is —.
Ohio's funding formula sends less state aid to districts with higher property wealth. BBHCSD's FY25 operating revenue was — local property tax and — other local non-tax revenue, with the state providing — (— per pupil, — lowest of 31; county average —) and federal sources —. Source: Cupp FY25.
The cost of running the schools each year: salaries, benefits, utilities, supplies, purchased services and maintenance. It excludes debt payments on bonds and capital construction. BBHCSD spent — per pupil in FY25, #— lowest of 31 county districts, against a county average of —. — of it went to classroom instruction.
DEW splits operating spending into five buckets using the Expenditure Flow Model, which maps each district's USAS function codes to a category. Capital outlay and debt are excluded, and each bucket is divided by year-end ADM. BBHCSD's FY25 figures per pupil, with the county average in parentheses:
Instruction (—; county —). DEW: "expenditures associated with teaching and student instruction, excluding central office expenses." In USAS terms the 1000-series functions: classroom teachers and aides, their benefits, textbooks, classroom supplies, instructional software and purchased instructional services, across regular, special, career-tech and other instruction.
Pupil support (—; county —). DEW: "non-instructional services to students, such as counseling and health services." Function 2100: school counselors, nurses, psychologists, speech and language therapists, attendance and social work.
Staff support (—; county —). DEW: "support services to school districts' staff." Function 2200: curriculum development, professional development, library and media services, and instructional technology support for teachers.
Administration (—; county —). DEW: "school operation related to administrative personnel." Functions 2300 through 2600 and 2900: the Board of Education, the superintendent's office, building principals and their office staff, the treasurer's office (fiscal services), business services and central support such as human resources and data processing.
Building operations (—; county —). DEW: "building maintenance, utilities, and operation." Function 2700: custodians, maintenance and grounds staff, utilities, building repairs, security and property insurance. Note that this is the cost of running buildings, not the cost of building them; construction and bond debt are outside the operating total.
The five buckets add to the total operating expenditure per pupil of —. Source: Ohio DEW FY25 District Profile Report, section E, and the Ohio School Report Card expenditure data it draws from.
Dollars divided by students, so districts of different sizes can be compared. The Cupp report uses Enrolled ADM (average daily membership), which for BBHCSD was — in FY25; the report card's headcount is —. The two differ because ADM is a weighted average over the year.
The Ohio Department of Education and Workforce's annual District Profile Report, known by the name of the legislator who first required it. It lists every district's enrollment, staffing, property values, millage, revenue and spending on one consistent basis. This dashboard uses the FY2025 report (revised March 10, 2026) with Tax Year 2024 property data.
The state scores six components (achievement 25%, progress 25%, gap closing, early literacy, graduation and college/career readiness 12.5% each) and combines them into points out of 5. 4.125 points or more is 5 stars. BBHCSD earned — points, — on the 2025-26 report card: #— of 31 in the county and #— of — districts in Ohio.
A weighted score of how students performed on all state tests, giving more credit for higher levels of achievement. BBHCSD's PI is —, #— in the county and #— in Ohio; the state average is —.
How much students grew in a year compared with what was expected from their own prior results, regardless of their starting point. A growth index of +2 or more with an effect size of at least +0.1 earns 5 stars. BBHCSD's index is +—, #— in the county and #— of — in Ohio.
Overall rating points divided by operating expenditure per pupil in $10,000s. It is BBHCSD's own way of putting results and cost in one number, not a state metric. BBHCSD: — points per $10,000, #— of 31; the county average is —.
Taxable property value divided by students; it shows how much each mill raises. BBHCSD: — per pupil, so one mill raises — per pupil. About — of the district's value is residential and agricultural property.
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Ask a question →Community Edition (district-branded; Auto, Light or Dark display) generated 2026-10-28 from the live dashboard. Data files are embedded in this page: FY25 District Profile Report (DEW), 2025-26 Ohio School Report Card district file (DEW), Cuyahoga County DTE 515 (TY24 certified) and Tax Distribution Percentage Report (2024 pay 2025).