Tax Data Series

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 2005

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 2005 were 84.22 for residential and agricultural property (Class I), and 85.76 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 2005 were 53.48 mills for Class I, and 62.27 mills for Class II. Finally, the statewide average tax rate for tangible personal property, which includes public utility personal property, was 78.52 mills.

Cuyahoga County had the highest gross and net property tax rates in the state. Lawrence County had the lowest gross tax rates in the real property categories of property. Monroe County had the lowest gross tax rate in Class I real property while Gallia County had the lowest tax rate in Class II real property. Gallia County also had the lowest tangible personal property tax rate.

For real property, average tax rates were calculated by dividing tax year 2004 property taxes by tax year 2004 property values. For tangible personal property, tax year 2005 personal property taxes were combined with tax year 2004 public utility personal property taxes and then were divided by tax year 2005 personal property values combined with tax year 2004 public utility personal property values to produce average tax rates. (Tax year 2004 real and public utility personal property taxes were collected in 2005, whereas collection of tax year 2005 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.