Tax Data Series

All Property Taxes

Property Tax Millage Rate: Average Tax Rates on Real & Public Utility Tangible Personal Property, by County, for Taxes Collected in Calendar Year 2009

Table PR-6 shows average property tax rates for taxes due in calendar year 2009 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 Public Utility Tangible Personal Property.  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. The gross rates are the actual rates applied to the real property values. The net rates are the rates after applying the percentage reductions on taxes levied required by Section 319.301(D) of the Ohio Revised Code (these percentage reductions are generally referred to as "tax reduction factors"). The 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 public utility tangible personal property.

Average tax rates were calculated by dividing tax year 2008 property taxes by tax year 2008 property values.  The statewide average gross real property tax rate for taxes collected in calendar year 2009 was 87.26 for residential and agricultural property (Class I), and 89.06 mills for public utility, commercial, industrial and mineral property (Class II).  The statewide average net real property tax rate for taxes collected in calendar year 2009 was 55.40 mills for Class I, and 64.03 mills for Class II. The statewide average public utility tangible personal property tax rate was 76.44.

Cuyahoga County had the highest gross real property tax rates (both Class I and Class II), the highest net Class II real property tax rate and the highest public utility tangible personal property tax rate in the state; Montgomery County had the highest net Class I real property tax rates in the state.  Lawrence County had the lowest gross real property tax rates (both Class I and Class II) and the lowest public utility tangible personal property tax rate in the state while Monroe County had the lowest Class I net real property tax rate and Wyandot County had the lowest Class II net real property tax rate in the state. 

This year constitutes the first year in which the PR-6 table doesn’t include the general tangible personal property tax.  Beginning in tax year 2009, all tangible personal property of general (non-public utility) taxpayers became exempt from taxation, with the exception of telephone companies (whose property will be exempt starting in tax year 2011).

Data for this table were taken from abstracts filed by county auditors with the Ohio Department of Taxation.