This study analyzed the teachers’ distance class content usage type in response to COVID-19 by school level and explored whether the content usage type is related to their own perceptions of competency for distance class operation. For this study, 4,087 responses from elementary, middle, and high school teachers were used. The main findings are as follows: First, at all school levels, the percentage of teachers who used third party provided content or used third party provided content with supplementary material was the highest, while the percentage of teachers who used self-developed content or used various contents including self-developed content was relatively low. Second, at all school levels, teachers who used self-developed content for distance class highly perceived their competency for distance class operation. In the perception of the effectiveness of distance class, there was a difference between elementary school teachers with middle and high school teachers. In the elementary schools, teachers using third party provided content highly appreciated the effectiveness of distance class, but in the case of middle and high schools, teachers using self-developed content did. Third, whether teachers use self-developed content or various content in distance class were depending on distance class training experience, use of professional learning community, teaching experience, school level, and school location. Finally, the implications of this study and future research directions were discussed.