picture of a school demonstrating the 19% Community cost and the 81% State of Ohio Cost

School districts across the State of Ohio, including West Carrollton, have been exploring the option of renovating and updating existing schools versus new construction. Comparing the cost for each option, along with any co-funded dollars available from the State of Ohio, is a key factor in the decision-making process. The decision is not the same for every school district.

An independent study by the Ohio Facilities Construction Commission (OFCC) of each school in the district (prior to 2019) determined that the cost of renovating and updating buildings would be more than new construction.


Building Assessment

The OFCC sent in teams to inspect and rate all of our schools. Using industry-standard building costs, they developed a plan that listed remodel costs and new construction costs for each building.

67% Rule

  • If remodel costs are less than 67% of new construction costs, OFCC will only co-fund a remodel.

  • If remodel costs are 67% or greater than new construction costs, OFCC will co-fund new buildings.

All of our buildings far exceeded the 67% rule, and the OFCC agreed to co-fund the construction of new schools.


District officials reviewed the Building Assessment report from the OFCC and compared the co-funded dollars available from the State of Ohio for renovations and updates versus new construction and determined that new construction would be the best option to pursue.

Cost Comparison Chart showing renovations/update with a higher cost and new construction with a lower cost
The co-funding percentage from the State of Ohio fluctuated from year to year. Passage of the Building Bond Issue in November 2019 locked in the State’s commitment to pay 81% of the co-funded cost of new buildings.

Immediately following the passage of the Building Bond Issue, a two-phase construction plan was developed. Groundbreaking for the Phase I buildings, the West Carrollton Early Childhood Center and West Carrollton Intermediate School, took place in October, 2020. Both opened for the 2022-23 school year.

Construction for Phase II buildings began in 2023. West Carrollton Elementary opened in August, 2025, and the Middle/High School is slated to open in August 2026.

The pictures below demonstrate the 19% portion the community paid and the 81% portion the State of Ohio paid for every co-funded dollar.

picture of school showing 19% community funding and 81% State of Ohio funding
pictures of 3 schools showing 19% funding from the community and 81% funding from the State of Ohio
What is the difference between the Bond Issue used for new schools and an operating levy?

The money generated from a building bond issue is used for new construction, renovation, upgrades to a facility, or related site improvements. A Building Bond Issue was passed in November, 2019.

The money generated from an operating levy is used for the day-to-day operating costs of the district. Examples would be textbooks, technology, utilities, custodial services, transportation, facility maintenance, supplies, and personnel costs. Similar to other school districts, 81% (FY26) of the General Fund budget is for personnel costs. An Operating Levy was passed in 2016, and an Operating Levy Renewal was passed in 2020. The Renewal did not increase taxes.


The Ohio School Boards Association provides information on understanding school levies and how schools are financed. The definition of millage (mill) is also defined.

Additional information about school finances is available on the district's website, in the Treasurer's page.