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 2006
Table PR-5 shows average property tax rates for taxes due in
calendar year 2006 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
personal property.
To reflect the rates on taxes collected in 2006, we used the
following figures:
• For real
property, average tax rates were calculated by dividing 2005
property taxes by 2005 property values.
• To compute
average personal property tax rates, 2006 general tangible
personal property taxes were combined with 2005 public
utility tangible personal property taxes, and this result was
divided by the sum of 2006 general tangible personal property
values and 2005 public utility tangible personal property
values.
Within Class I Real Property, the City of Ironton (Lawrence
County) had the lowest gross tax rate, at 37.90 and the City
of Upper Sandusky had the lowest net tax rate, at 30.41. The
City of Shaker Heights (Cuyahoga County) had the highest
gross tax rate, at 192.70, as well as the highest net tax
rate, at 96.79.
As for Class II Real Property, Ironton remained the locality
with the lowest gross tax rate, at 37.88 as well as the
lowest net tax rate at 31.32. Shaker Heights maintained
the highest gross tax rate with 192.70 and the highest net
tax rate with 121.68.
Lastly, Ironton and Shaker Heights kept their positions
regarding tangible personal property tax rates:
Greenfield had the lowest rate, at 37.90, while Shaker
Heights had the highest rate, at 192.70.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.