All Property Taxes
Property Tax Millage Rates
Tax Rates on Real, Public Utility and Tangible Personal
Property, by County, for Taxes Collected in Calendar Year
2004
Table PR-6 shows average effective tax rates for each of
Ohio's counties applied to two categories of property - real
property and tangible personal property (including public
utility personal property). The rates are expressed in mills
(a mill is equivalent to $1 per $1,000 of taxable value), and
include levies by all jurisdictions (school district, county,
municipality, etc.) for property located in each county.
The statewide average gross real property tax rates for taxes
collected in calendar year 2004 were 82.57 for residential
and agricultural property (Class I), and 83.49 mills for
public utility, commercial, industrial and mineral property
(Class II). The statewide average net real property tax rates
for taxes collected in calendar year 2004 were 51.27 mills
for Class I, and 59.97 mills for Class II. Finally, the
statewide average tax rate for tangible personal property,
which includes public utility personal property, was 76.93
mills.
Cuyahoga County had the highest gross and net property tax
rates and throughout the state. Lawrence County had the
lowest gross tax rates in all categories of property except
for the tangible personal property tax where Gallia County
had the lowest tax rate.
For real property, average tax rates were calculated by
dividing tax year 2003 property taxes by tax year 2003
property values. For tangible personal property, tax year
2004 personal property taxes were combined with tax year 2003
public utility personal property taxes and then were divided
by tax year 2004 personal property values combined with tax
year 2003 public utility personal property values to produce
average tax rates. (Tax year 2003 real and public utility
personal property taxes were collected in 2004, whereas
collection of tax year 2004 tangible personal property taxes
occurred in the same year.)
Gross and net tax rates are shown for the two major classes
of real property: residential and agricultural (Class I); and
commercial, industrial, mineral, and public utility (Class
II). 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.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.