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
2010
Table PR-5 shows average property tax rates due in calendar
year 2010 in each of Ohio's 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 real property values. The net rates are the
rates after applying the percentage reductions on 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 2009
property taxes by tax year 2009 property values. The
statewide average Class I gross tax rate was 96.14 and 93.31
mills for Class II gross. The statewide average Class I
net tax rate was 62.25 mills and 68.57 mills for Class II
net. The statewide average public utility tangible
personal property tax rate was 91.93.
The City of Shaker Heights (Cuyahoga County) had the highest
real property tax rates in the state - for both Class I and
Class II, both gross and net, and for public utility tangible
personal property. The City of Wellston (Jackson
County) had the lowest gross real property tax rates (both
Class I and Class II) and the lowest public utility tangible
personal property tax rate, all at 43.80 each. The City of
Lancaster (Fairfield County) had the lowest Class I net tax
rate, at 32.82, and the City of Upper Sandusky (Wyandot
County) had the lowest Class II net tax rate, at 35.55.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.