All Property Taxes
Property Tax Millage Rate: Tax Rates on Real, Public
Utility and Tangible Personal Property, by County, for Taxes
Collected in Calendar Year 2007
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 2007 were 86.17 for residential
and agricultural property (Class I), and 87.99 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 2007 were 53.07
mills for Class I, and 62.95 mills for Class II. Finally, the
statewide average tax rate for tangible personal property,
which includes public utility personal property, was 79.62
mills.
Cuyahoga County had the highest property tax rates throughout
the state. Lawrence County had the lowest gross real
property tax rate and the lowest tangible personal property
tax rate while Wyandot County had the lowest net real
property tax rate in the state.
For real property, average tax rates were calculated by
dividing tax year 2006 property taxes by tax year 2006
property values. For tangible personal property, tax year
2007 personal property taxes were combined with tax year 2006
public utility personal property taxes and then were divided
by tax year 2007 personal property values combined with tax
year 2006 public utility personal property values to produce
average tax rates. (Tax year 2006 real and public
utility personal property taxes were collected in 2007,
whereas collection of tax year 2007 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.