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
Table PR-5 shows average property tax rates for taxes due in
calendar year 2005 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.
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 gross
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
To reflect the rates on taxes collected in 2005, the
following figures were used:
- For real property, average tax rates were calculated by
dividing 2004 property taxes by 2004 property values.
- To compute average personal property tax rates, 2005
general tangible personal property taxes were combined with
2004 public utility tangible personal property taxes, and
this result was divided by the sum of 2005 general tangible
personal property values and 2004 public utility tangible
personal property values.
Within Class I Real Property, the City of Ironton (Lawrence
County) had the lowest gross tax rate at 36.90 and the lowest
net tax rate at 29.98. The City of Shaker Heights (Cuyahoga
County) had the highest gross tax rate at 191.40, as well as
the highest net tax rate at 94.62.
As for Class II Real Property, Ironton remained the locality
with the lowest gross tax rate at 36.88, as well as the
lowest net tax rate at 30.29. Shaker Heights maintained the
highest gross tax rate with 191.40 and the highest net tax
rate with 116.39.
Lastly, Ironton and Shaker Heights kept their positions
regarding tangible personal property tax rates: Ironton had
the lowest rate at 36.90, while Shaker Heights had the
highest rate at 191.21.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.