Clear, consistent communication about school finance is essential to being responsible stewards of our community’s resources. Beginning in the summer of 2025, Rocky River City Schools expanded its efforts to proactively share information about school funding, including how public schools are funded in Ohio and the state’s role in supporting local districts.
The ABCs of School Finance is an ongoing social media series designed to make complex school finance topics more accessible and easier to understand. Through short, timely explanations, the series breaks down key concepts related to district finances, funding sources, and financial decision-making. Much of the data shared in this series is drawn from the district’s Popular Annual Financial Report (PAFR), which provides a clear, reader-friendly overview of Rocky River City Schools’ financial information. View the 2025 Popular Annual Financial Report (PAFR)
This page serves as a central location for the weekly ABCs of School Finance posts, allowing families, staff, and community members to access and revisit the information at any time. The series complements the district’s regular communications, including River Report, which is published monthly following each Board of Education meeting and includes a financial snapshot and legislative updates.
To learn more about the purpose and goals of the ABCs of School Finance, watch the video message from Superintendent Mr. Schirg, who explains how this series supports transparency and community understanding. Watch the ABCs of School Finance video
To support transparency and accessibility, the weekly ABCs of School Finance social media posts are archived below in the order they are shared. Stakeholders are encouraged to check back regularly as new topics are added.
Where does Rocky River City Schools' funding come from? 81.09% comes from local property taxes paid by our community. The state provides just 14.87% of our operating revenue. This heavy reliance on local property taxes reflects a statewide trend—homeowners and farmers now pay nearly 70% of school property taxes statewide, up from 47% in 1991. Because we depend on our community's support, we take our responsibility seriously by managing every dollar with care and transparency.
How does Rocky River spend your tax dollars? In FY25, 60.74% of all General Fund spending went directly to instruction—teaching and learning in the classroom. This is our largest expenditure category because students come first. Every budget decision prioritizes what happens in our classrooms.
Rocky River City Schools maintains one of the lowest effective tax rates in Cuyahoga County at 33.40 mills—ranking us among the most affordable districts in the region. Despite this low rate, RRCS consistently ranks among Ohio's top-performing school districts. While homeowners across Ohio face increasing property tax pressure—now bearing nearly 70% of school property taxes compared to 47% in 1991—Rocky River delivers exceptional educational value. We recognize that families are working hard to pay their bills, which is why we work just as hard to stretch every dollar, consolidate services, and maintain fiscal discipline. That's the Rocky River commitment: lower taxes, higher achievement, maximum value.
State funding plays a critical role in our budget, but it represents only 14.87% of our revenue—a total of $7.623 million in FY25. This includes $3.76 million in unrestricted foundation funding for core operations. Across Ohio, state funding for education has not kept pace with inflation, placing greater pressure on local property taxpayers. Changes at the state level significantly impact our ability to plan and operate. This is why Rocky River works diligently to consolidate services, share resources, and reduce costs wherever possible while maintaining educational excellence. Stable, adequate state funding is essential for maintaining strong local schools without overburdening homeowners.
Why don't your school taxes increase automatically when property values go up? Ohio's House Bill 920 protects taxpayers by reducing the effective millage rate as property values increase. RRCS's gross tax rate is 95.17 mills, but our effective rate—what you actually pay—is just 33.40 mills. This keeps your tax bill stable even as home values rise. However, HB 920 also means that rising property values don't generate additional revenue for schools. The state used to help offset this through rollback payments that covered 12.5% of your property tax bill, but changes in state policy have shifted more of the burden to local homeowners. This is why voter-approved levies remain essential to funding operations—and why Rocky River is committed to using those dollars as efficiently as possible.
What do General Fund dollars support? The core services that educate and support every Rocky River student: teachers and instruction (60.74%), safe and maintained facilities (10.81%), student support services including guidance and therapy (6.03%), transportation (4.17%), and essential administrative operations (8.50%). These are the foundational costs that make learning possible every single day.
Did you know? School districts operate with multiple funding streams, each with specific restrictions on how dollars can be spent. RRCSD's General Fund pays for daily operations—teachers, staff, supplies, transportation, and utilities. Permanent Improvement levies fund maintenance, repairs, and equipment replacement. Bond issues fund major construction projects. As of FY25, RRCSD has $23.39 million in outstanding bonded debt, down from $32.05 million in FY21. This separation ensures that operating costs, facility maintenance, and capital projects don't compete for the same dollars.
Where do your residential property taxes go?
For tax year 2024, 54.53% of residential property taxes in Rocky River support Rocky River City Schools. The remaining 45.47% helps fund other essential community services, including the City of Rocky River, Cuyahoga County, Cuyahoga Community College, the Rocky River Public Library, the Cleveland Metroparks, and other regional entities.
FACT: While the school district receives the largest portion of residential property taxes, nearly half of every tax dollar supports other vital city, county, and regional services that serve our community.
For five consecutive fiscal years, Rocky River City Schools has ended the year with receipts exceeding disbursements. This week's ABCs of School Finance breaks down the numbers behind our General Fund surplus — and what it means for the long-term financial health of our district.
FACT: RRCSD has finished in the black every year for at least five consecutive years. This consistent surplus means the District is building financial reserves that protect students and taxpayers against future uncertainty.
Not all school funding works the same way. In Ohio, the Fair School Funding Plan calculates state aid based on student enrollment and local property wealth — the higher a district's property values, the less state aid it receives. For RRCSD, that means our community funds 81.09% of our schools locally.
Who pays for Ohio's public schools? The answer has changed significantly over the past three decades. Today, homeowners cover about 70% of public school funding statewide, and in Rocky River, that share is more than 81%.
Why doesn't every school district receive the same amount of state funding? Ohio's funding formula is designed to provide more support to districts with fewer local resources. This week's ABCs of School Finance explains how that impacts Rocky River City Schools.
Did you know Ohio's Fair School Funding Plan is already being debated?
The Fair School Funding Plan remains the formula used to determine how Ohio funds public schools, but lawmakers regularly review and adjust it during each state budget cycle. Those decisions can impact how state aid is calculated for every district, including Rocky River City Schools.
Understanding school finance helps our community better understand how funding decisions are made and why they matter. Stay tuned as we continue our ABCs of School Finance series and break down the issues in a clear, easy-to-understand way.