All Property Taxes
Property Tax Mileage Rates
Average Tax Rates on the Two Classes of Real Property and
Tangible Personal Property, by City, for Taxes Collected in
2000
Table PR-5 shows average property tax rates for taxes due in
calendar year 2000 in Ohio cities (presented with their
corresponding county location). These rates reflect all
levies imposed on property located within the municipality by
various local government units, such as the county, school
district, township, special districts, and the municipality
itself. The calculated tax rates are shown for three separate
classifications: Class I Real (residential and agricultural),
Class II Real (commercial, industrial, mineral, and public
utility) and Tangible Personal (general and public utility).
Rates are expressed in mills; a mill is equivalent to $1 per
$1,000 of taxable value.
Within Class I real property, the City of Ironton (Lawrence
County) had the lowest gross tax rate, at 37.90, and
Gallipolis (Gallia County) had the lowest net tax rate, at
30.30. The City of Shaker Heights (Cuyahoga County) had the
highest gross tax rate, at 170.20, as well as the highest net
tax rate, at 89.86.
As for Class II real property, again, Ironton had the lowest
gross tax rate, at 37.90, and Gallipolis (Gallia County) the
lowest net tax rate, at 30.74. Shaker Heights maintained the
highest gross tax rate with 170.20 and the highest net tax
rate with 108.48. Lastly, Ironton and Shaker Heights kept
their positions regarding tangible personal property tax
rates: Ironton had the lowest rate, at 37.90, while Shaker
Heights had the highest rate, at 170.20.
To reflect the rates on tax collected in 2000, we used tax
year 1999 real and public utility tangible personal property
data and tax year 2000 general tangible personal property
data. For real property, average tax rates were calculated by
dividing 1999 property taxes by 1999 property values. To
compute average personal property tax rates, 2000 general
tangible personal property taxes were combined with 1999
public utility tangible personal property taxes, and this
result was divided by the sum of 2000 general tangible
personal property values and 1999 public utility tangible
personal property values.
Gross and net tax rates are shown for the two major classes
of real property. The gross rates are the actual rates
applied to the property values. The net rates are the rates
after applying the percentage reductions in real property
taxes levied required by Section 319.301(D) of the Ohio
Revised Code (these percentage reductions are generally
referred to as "tax reduction factors"). These rates were
computed prior to any reduction of real property taxes
resulting from the 10 percent rollback for all real property,
the 2.5 percent rollback for residential property, or the
homestead exemption. Unlike real property, only the gross
rate is applied to general and public utility tangible
personal property.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.