All Property Taxes
Property Tax Millage Rates
Tax Rates on Two Classes of Real Property, Public Utility
Personal Property, and Tangible Personal Property, by City,
for Taxes Collected in Calendar Year 1991
Table PR-5 shows average property tax rates that were applied
to the 1990 real and public utility personal property values
in Ohio cities. Taxes on the 1990 real and utility property
values were collected during 1991. The table also shows
average tax rates applied to 1991 tangible personal property
values. Taxes on the 1991 personal property values were also
collected in 1991. Rates are expressed in mills. A mill is
equivalent to $1 per $1,000 of taxable value.
Within the residential and agricultural class of real
property, the City of Celina (Mercer County) had the lowest
gross tax rate of 40.50 and Sidney (Shelby County) had the
lowest net tax rate of 32.22. The City of Shaker Heights
(Cuyahoga County) had the highest gross tax rate of 153.0 as
well as the highest net tax rate of 78.27. As for the public
utility, commercial, industrial, and mineral class of real
property, again, Celina had the lowest gross tax rate of
40.50 while Hillsboro (Highland County) had the lowest net
tax rate of 33.26. And, Shaker Heights maintained the highest
gross tax rate with 153.0 and the highest net tax rate of
96.01.
Total property tax rates for each city in Ohi are shown in
the table. The rates are shown include all levies by all
jurisdictions (school district, county, city, etc.) for
property located in each city. The gross rates shown are the
actual rates applied to the real property values. The net
rates are the rates after applying the percentage reductions
in taxes levied required by Section 319.301(D) of the Ohio
Revised Code (these percentage reductions are generally
referred to as "tax reduction factors"). Seperate tax
reduction factors were applied to two classes of real
property (the combined value of residential and agricultural
property and the combined value of commercial, industrial,
mineral, and public utility property). Therefore, four rates
are shown on ths table -- two for each class of real
property. 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.
Taxes levied on tangible personal property and public utility
personal property are not reduced by the percentage
reductions applied to real property taxes. Only the gross
rate is applied to tangible personal and public utility
personal property. Tangible personal property rates were
computed prior to any reduction of values allowed by the
$10,000 exemption for tangible personal property.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.