Wednesday, May 13, 2026
  1. HB 82: Report Card Changes for the 2021–22 School Year
  2. Analysis of November 2025 School Levy Results
  3. Analysis of Ohio Residential Property Taxes: A Balanced Approach to Reform
  4. Ohio Economically Disadvantaged Cost Study
  5. OEPI Analysis of Property Tax Provisions in the FY26–27 State Budget
  6. Revenue Generated by Emergency & Substitute Levies
  7. Impact of the Proposed Elimination of Inside Millage
  8. OEPI Analysis of the Impact of Eliminating Inside Millage
  9. Dr. Fleeter’s Testimony on HB 96 (Senate Education Committee)
  10. Ohio Property Tax Trends (1975-2023)
  11. State Share of Base Cost Funding FY99-FY19
  12. Dr. Fleeter’s Testimony on HB 96 (House Education Committee)
  13. Factors Behind the Transitional Aid Guarantee
  14. OEPI Analysis of Administrator Data
  15. OEPI Initial Analysis of Executive Budget K-12 Funding Proposal
  16. OEPI Analysis of Cupp Report Administrator Data
  17. OEPI Analysis of K-12 Budget Proposal
  18. OEPI Review of Ohio School Finance Study
  19. November 2024 School Levies Overview
  20. OEPI’s Ohio Special Ed Cost Analysis
  21. Ohio Property Tax Reappraisal Trends
  22. FY24 vs FY25 State Foundation Funding Comparison
  23. 2003-2023 Ohio Property Tax Reappraisal Analysis
  24. FY24 vs. FY25 School Funding Comparison
  25. Testimony on Property Tax Review and Reform
  26. Ohio School Funding Summary from FY11-FY24
  27. Dr. Fleeter on 10WBSN’s Report on Ohio Sports Gaming Revenue
  28. Dr. Fleeter’s Summary of Replacement Levy Utilization by Ohio School Districts (2014–2023)
  29. Ohio Property Tax Trends (1975–2022)
  30. OEPI HB 920: Updated Explanation
  31. Ohio School Voucher Overview
  32. Overview of Senate FY24–25 State Budget
  33. Constructing an Adequate School Funding Formula
  34. Summary of LSC HB 1 Fiscal Note
  35. House Bill 1 Summary & Analysis
  36. OEPI Economically Disadvantaged Student Cost Study
  37. Ohio Gifted Education Incentives Study
  38. Ohio Educational Service Center Cost Study
  39. Ohio English Learner Cost Study
  40. Ohio Gifted Funding Accountability Study
  41. Ohio Special Ed Cost Study
  42. New vs. Renewal Operating Levies (1994-2022)
  43. FY22 Report Card Analysis
  44. Overview of November 2022 Ohio School Levies
  45. Solar Energy Property Taxes vs. PILOT for Energy Projects (PPT)
  46. Solar Power Installation Property Taxes vs. PILOT Comparison
  47. CAUV Formula Change Analysis
  48. 2003-2022 Levies by Election
  49. New vs. Renewal and Replacement Operating Levies (1984-2022)
  50. School Operating Levies (1976-2022)
  51. School Operating & Capital Levy Totals, By Year (1984-2022)
  52. Changes in Ohio School Funding & TPP Replacement (FY11–FY22)
  53. Overview of May 2022 Ohio School Levies on the Ballot
  54. Overview of the Ohio Senate’s FY22-23 School Funding Formula
  55. The Central Importance of the DeRolph Rulings to School Funding in Ohio
  56. HB 82 Report Card System Changes
  57. Ohio Income Tax Changes and Equity (1972–2021)
  58. HB 110 EdChoice Voucher Program Changes
  59. HB 110 School Funding Formula Changes
  60. Ohio School Funding Trends (FY11–FY21)
  61. Ohio FY20 GRF Tax Revenue: COVID Impact & Recovery
  62. Ohio Solar Energy & Impact on School District Revenues
  63. House & Senate Bills Seek to Revise Ohio’s School Report Card
  64. OEPI Testimony on HB 110 School Funding
  65. Dr. Fleeter’s Testimony to the Senate Primary and Secondary Education Committee on HB 110.
  66. Updated: COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
  67. 2020 Ohio School Levy Summary & Analysis
  68. HB 305 School Funding Plan Overview
  69. EdChoice Voucher Program Update
  70. OEPI President Message on OEPI’s Value
  71. OEPI Property Trends Report (1975-2015)
  72. Update: Appeal of Natural Gas Pipeline Values
  73. Update on Ohio’s Controversial Territory Transfer Law
  74. COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
  75. Supplemental Funding for Power Plant Districts
  76. OEPI Officers Update
  77. Appeal of Natural Gas Pipeline Values
  78. Ohio’s Controversial Territory Transfer Law
  79. 2019 Ohio School Levy Summary & Analysis
  80. Analysis of the Cupp-Patterson School Funding Proposal (HB 305)
  81. OEPI Press Release on 20 Years of School Funding Post-DeRolph
  82. 20 Years of School Funding Post-DeRolph
  83. OEPI Analysis of Ed Trust “2018 Funding Gaps” Report
  84. OEPI Research Update: GRF Revenues, School Funding, and District Trends (2017)
  85. House Finance Primary and Secondary Ed Subcommittee House Bill 49 Testimony
  86. Analysis of HB 398 & SB 246 Changes to Ohio’s CAUV Formula
  87. OEPI Research Update: GRF Revenues, Funding Formula Issues & School Levies (2016)
  88. Community School Funding & Ohio Education Finance Trends
  89. CS Deduction and the Gain Cap
  90. Open Enrollment
  91. FY16-17 GRF Tax Revenues
  92. Casino & VLT Revenues
  93. OEPI Value Added Newsletter Article
  94. Senate Bill 208 Modifications to TPP Replacement Payments
  95. 2015 School Levy Update
  96. FY 16-17 Guarantee & Gain Cap
  97. Preliminary FY 15 Ohio Test Score Analysis
  98. Video Lottery Terminal (VLT) Revenue Update
  99. FY16-17 Phase-Out of TPP Replacement Payments
  100. FY16-17 School Funding Components
  101. Casino Tax Revenue Update
  102. Budget Bill Changes Election Law
  103. Transitional Aid Guarantee Analysis
  104. School Funding Comparison & Analysis: FY15 vs. FY17 Plans
  105. Recent Changes in Ohio Property Valuations
  106. State/Local Share of Funding in FY14-15 as Proposed by the Governor and House for FY16-17

About OEPI

History

The organization, formerly known as the Education Tax Policy Institute (ETPI), was formed in 1997 as a resource for the education community on state tax policy. Activities were initially directed at the state’s efforts to deregulate the electric utility industry. ETPI consultants conducted research and analyses to determine the deregulation legislation’s impact on school districts and local governments, and the organization worked with lawmakers to improve the outcome of the legislation. This major change in state tax policy affected many school districts, and there was previously no source for information about how such changes affected school funding.

 

ETPI’s research focus then turned to a variety of school tax and funding issues including analysis of the tangible personal property tax, the impact of House Bill 920, the mechanics of the school funding formula, and analysis of school levies. As the state’s school funding structure has evolved, the range of fiscal challenges affecting school districts has expanded. Over the years, the organization has adjusted its body of work to meet these ever-changing needs, and in January 2015, the name was changed to reflect a the new focus on research and analysis of a wide range of education funding and policy issues.

 

Today

The organization is now known as the Ohio Education Policy Institute (OEPI). The OEPI trustees are excited to have a name that more accurately reflects the work of the organization: addressing the needs of school districts statewide.

 

The Challenges Ahead

In addition to ongoing work around local revenue sources, OEPI consultants continue to analyze Ohio’s state funding formula in search of ways to address the needs of all districts. Research is conducted on various education challenges faced by districts that have a connection to the resources available — or the lack of sufficient resources. The following are examples of issues addressed by OEPI:

  • Examination of the extent to which the school funding formula distributes state funds adequately and equitably. Every new school funding formula may affect districts differently.
  • Analysis of expenditure patterns across Ohio’s school districts including an examination of the “expenditure per equivalent pupil” measure computed by ODEW.
  • Analysis of the achievement disparity between students that are economically disadvantaged and their wealthier counter-parts that continues to plague districts around the state.
  • Analysis of the changing composition of the local tax base, including the shift over time from business to residential taxpayers, and recent changes in the agricultural component of the tax base.
  • Analysis of ongoing efforts to undermine school districts’ local tax base (such as the continued phase-down of public utility and business tangible personal property tax replacement payments) that provide challenges for those districts most reliant on the lost tax base.

All these issues (and more) create the need for ongoing research, and OEPI can help.

 

Who We Are

OEPI is a not-for-profit research arm of the education community and is funded through dues from members ranging from school districts to statewide education organizations. These funds provide the resources necessary for the OEPI experts and consultants to conduct research, analyze data, and provide recommendations for solutions to state policy issues.

 

The governance of OEPI includes seven trustees who oversee the work of the organization. The trustees have appointed a team of officers to conduct the day-to-day operations of OEPI and to coordinate with the experts.

 

Trustees:

Tom Hosler
Dave Axner
Katie Johnson
Jennifer Hogue
Anthony Podojil
Melissa Clark
Darold Johnson

 

Officers:

President – Paul Imhoff
Vice President – Cass Freeland
Treasurer – Nicole Piscitani
Secretary – Malania Birney

 

Consultants on Contract:

Dr. Howard Fleeter