Tax Data Series

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.