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 2008
Table PR-6 shows average property tax rates taxes due in
calendar year 2008 in each of Ohio's counties. The
rates reflect all levies by all jurisdictions (school
district, county, municipality, etc.) for property located in
each county. 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.
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.
Unlike real property, only the gross rate is applied to
general and public utility tangible personal property.
For real property, average tax rates were calculated by
dividing tax year 2007 property taxes by tax year 2007
property values. For tangible personal property, tax year
2008 personal property taxes were combined with tax year 2007
public utility personal property taxes and then were divided
by tax year 2008 personal property values combined with tax
year 2007 public utility personal property values to produce
average tax rates. (Tax year 2007 real and public
utility personal property taxes were collected in 2008,
whereas collection of tax year 2008 tangible personal
property taxes occurred in the same year.)
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.
The statewide average gross real property tax rates for taxes
collected in calendar year 2008 were 86.35 for residential
and agricultural property (Class I), and 87.52 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 2008 were 53.69
mills for Class I, and 62.60 mills for Class II. Finally, the
statewide average tax rate for tangible personal property,
which includes public utility personal property, was 78.26
mills.
Cuyahoga County had the highest property tax rates throughout
the state. Lawrence County had the lowest gross real
property tax rates and the lowest tangible personal property
tax rate while Wyandot County had the lowest net real
property tax rates in the state.
This year constitutes the last edition in which the PR-6
table includes the general tangible personal property
tax. Beginning in tax year 2009, all tangible personal
property of general (non-public utility) taxpayers is exempt
from taxation, with the exception of telephone companies
(whose property is exempt starting in tax year 2011).
The tangible personal property tax rates will reflect rates
imposed on the tangible personal property of public
utilities.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.