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.