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 2007
Table PR-5 shows average property tax rates for taxes due in
calendar year 2007 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 2007, we used the
- For real property, average tax rates were calculated by
dividing 2006 property taxes by 2006 property values.
- To compute average personal property tax rates, 2007
general tangible personal property taxes were combined with
2006 public utility tangible personal property taxes, and
this result was divided by the sum of 2007 general tangible
personal property values and 2006 public utility tangible
personal property values.
Within Class I Real Property, the City of Greenfield
(Highland County) had the lowest gross tax rate, at 40.45 and
the City of Upper Sandusky (Wyandot County) had the lowest
net tax rate, at 30.88. The City of Shaker Heights (Cuyahoga
County) had the highest gross tax rate, at 202.40, as well as
the highest net tax rate, at 99.46.
As for Class II Real Property, Greenfield remained the
locality with the lowest gross tax rate, at 40.45, and Upper
Sandusky had the lowest net tax rate at 31.73. Shaker
Heights maintained the highest gross tax rate with 202.40 and
the highest net tax rate with 126.16.
Lastly, Greenfield and Shaker Heights kept their positions
regarding tangible personal property tax rates:
Greenfield had the lowest rate, at 40.45, while Shaker
Heights had the highest rate, at 202.40.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.