All Property Taxes
Property Tax Mileage Rates: Average Tax Rates on the
Two Classes of Real Property and Public Utility Tangible
Personal Property, by City, for Taxes Collected in
2009
Table PR-5 shows average property tax rates 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
public utility tangible personal property. 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 public utility tangible personal
property.
Average tax rates were calculated by dividing tax year 2008
property taxes by tax year 2008 property values. The
statewide average Class I gross tax rate was 95.25 and 92.26
mills for Class II gross. The statewide average Class I
net tax rate was 59.53 mills and 66.76 mills for Class II
net. The statewide average public utility tangible
personal property tax rate was 90.86.
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 31.53. The City of Shaker Heights (Cuyahoga
County) had the highest gross tax rate, at 202.60, as well as
the highest net tax rate, at 101.72.
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 33.28. Shaker
Heights maintained the highest gross tax rate with 202.60 and
the highest net tax rate with 129.78.
Lastly, Greenfield and Shaker Heights kept their positions
regarding public utility tangible personal property tax
rates: Greenfield had the lowest rate, at 40.45, while
Shaker Heights had the highest rate, at 202.60.
This year constitutes the first year in which the PR-5 table
doesn’t include the general tangible personal property
tax. Beginning in tax year 2009, all tangible personal
property of general (non-public utility) taxpayers became
exempt from taxation, with the exception of telephone
companies (whose property will be exempt starting in tax year
2011).
The rates on this table were calculated from abstracts
filed by county auditors with the Ohio Department of Taxation.