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 2008
Table PR-5 shows average property tax rates for 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 2008, we used the
following figures:
• For real property, average tax
rates were calculated by dividing 2007 property taxes by 2007
property values.
• To compute average personal
property tax rates, 2008 general tangible personal property
taxes were combined with 2007 public utility tangible
personal property taxes, and this result was divided by the
sum of 2008 general tangible personal property values and
2007 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 30.48. 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 99.58.
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 31.79. Shaker
Heights maintained the highest gross tax rate with 202.40 and
the highest net tax rate with 127.18.
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.
This year constitutes the last edition in which the PR-5
table includes the general tangible personal property
tax. Beginning in tax year 2009, all tangible personal
property of general (non-public utility) taxpayers is exempt
from taxation, with the exception of telephone companies
(whose property is exempt starting in tax year 2011).
The tangible personal property tax rates will reflect rates
imposed on the tangible personal property of public
utilities.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.