All Property Taxes
Property Tax Mileage Rates
Average Tax Rates on the Two Classes of Real Property and
Tangible Personal Property, by City, for Taxes Collected in
1999
Table PR-5 shows average property tax rates for taxes due in
calendar year 1999 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 Class I real property, the City of Ironton (Lawrence
County) had the lowest gross tax rate of 37.90 and Gallipolis
(Gallia County) had the lowest net tax rate of 30.19. The
City of Shaker Heights (Cuyahoga County) had the highest
gross tax rate of 169.00 as well as the highest net tax rate
of 88.63. As for Class II real property, again, Ironton had
the lowest gross tax rate of 37.90 and the lowest net tax
rate of 31.25. Shaker Heights maintained the highest gross
tax rate with 169.00 and the highest net tax rate of 107.12.
Lastly, Ironton and Shaker Heights kept their positions
regarding tangible personal property tax rates: Ironton had
the lowest rate of 37.90 while Shaker Heights had the highest
rate of 169.00.
To reflect the rates on tax collected in 1999, we used tax
year 1998 real and public utility tangible personal property
data and tax year 1999 general tangible personal property
data. For real property, average tax rates were calculated by
dividing 1998 property taxes by 1998 property values. To
compute average personal property tax rates, 1999 general
tangible personal property taxes were combined with 1998
public utility tangible personal property taxes, and this
result was divided by the sum of 1999 general tangible
personal property values and 1998 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.