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 1993
Table PR-5 shows average property tax rates that were applied
to the 1992 real and public utility personal property values
in Ohio cities. Taxes on the 1992 real and utility property
values were collected during 1993. The table also shows
average tax rates applied to 1993 tangible personal property
values. Taxes on the 1993 personal property values were also
collected in 1993. 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 41.21 and Hillsboro (Highland County) had
the lowest net tax rate of 33.57. The City of Shaker Heights
(Cuyahoga County) had the highest gross tax rate of 162.30 as
well as the highest net tax rate of 87.56. As for the public
utility, commercial, industrial, and mineral class of real
property, again, Celina had the lowest gross tax rate of
41.21 while Hillsboro had the lowest net tax rate of 33.22.
Shaker Heights maintained the highest gross tax rate with
162.30 and the highest net tax rate of 105.38. Lastly, Celina
and Shaker Heights maintained their positions regarding
tangible personal property tax rates. Celina had the lowest
rate of 41.21 while Shaker Heights had the highest rate of
162.30.
For real property, average tax rates were calculated by
dividing 1992 property taxes by 1992 property values. For
tangible personal property, 1993 personal property taxes were
combined with 1992 public utility personal property taxes and
then were divided by 1993 personal property values combined
with 1992 public utility personal property values to produce
average tax rates.
Gross and net tax rates are shown for the two major classes
of real property: residential and agricultural; and
commercial, industrial, mineral, and public utility. The
gross rates 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"). 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.