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 1997
Table PR-5 shows average property tax rates for taxes due in
calendar year 1997 in Ohio cities (presented with their
corresponding county location). These rates reflect all
levies imposed on property located within the city by various
local government units, such as the county, school district,
township, special districts, and the city 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 Tangible Personal (general and public utility).
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 Ironton (Lawrence County) had the
lowest gross tax rate of 40.40 and Lancaster (Fairfield
County) had the lowest net tax rate of 30.44. The City of
Shaker Heights (Cuyahoga County) had the highest gross tax
rate of 169.30 as well as the highest net tax rate of 90.61.
As for the public utility, commercial, industrial, and
mineral class of real property, again, Ironton had the lowest
gross tax rate of 40.40 while Hillsboro (Highland County) had
the lowest net tax rate of 32.53. Shaker Heights maintained
the highest gross tax rate with 169.30 and the highest net
tax rate of 107.49. Lastly, Ironton and Shaker Heights
maintained their positions regarding tangible personal
property tax rates. Ironton had the lowest rate of 40.41
while Shaker Heights had the highest rate of 169.29.
To reflect the rates on tax collected in 1997, we used tax
year 1996 real and public utility tangible personal property
data and tax year 1997 general tangible personal property
data. For real property, average tax rates were calculated by
dividing 1996 property taxes by 1996 property values. To
compute average personal property tax rates, 1997 general
tangible personal property taxes were combined with 1996
public utility tangible personal property taxes, and this
result was divided by the sum of 1997 general tangible
personal property values and 1996 public utility tangible
personal property values.
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 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 general and public utility tangible
personal property.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.