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 1998
Table PR-5 shows average property tax rates for taxes due in
calendar year 1998 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
utiliity) 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 Gallipolis (Gallia County)
had the lowest net tax rate of 30.90. The City of Shaker
Heights (Cuyahoga County) had the highest gross tax rate of
170.10 as well as the highest net tax rate of 86.60. 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 32.25. Shaker Heights maintained the
highest gross tax rate with 170.10 and the highest net tax
rate of 106.00. Lastly, Ironton and Shaker Heights maintained
their positions regarding tangible personal property tax
rates: Ironton had the lowest rate of 40.40 while Shaker
Heights had the highest rate of 170.10. To reflect the rates
on tax collected in 1998, we used tax year 1997 real and
public utility tangible personal property data and tax year
1998 general tangible personal property data. For real
property, average tax rates were calculated by dividing 1997
property taxes by 1997 property values. To compute average
personal property tax rates, 1998 general tangible personal
property taxes were combined with 1997 public utility
tangible personal property taxes, and this result was divided
by the sum of 1998 general tangible personal property values
and 1997 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.