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
1988
Table PR-6 shows the average effective tax rates applied by
county 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, city,
etc.) for property located in each county.
For each of the property taxes included in this table,
Cuyahoga County possessed the highest average tax rate while
Adams County had the lowest, except as noted. Within the
residential and agricultural class of real property, the
average gross tax rate ranged from a high of 84.62 to a low
of 31.54, while the highest net tax rate was 58.66 and the
lowest was 29.89 (Gallia County). Within the public utility,
commercial, industrial, and mineral class of real property,
the average gross tax rate ranged from a high of 77.98 to a
low of 29.40, while the highest net tax rate was 63.76 and
the lowest was 27.47. Finally, the highest average tangible
personal property rate (including public utility personal
property) was 69.58 and the lowest was 28.94.
For real property, average tax rates were calculated by
dividing tax year 1987 property taxes by tax year 1987
property values. For tangible personal property, tax year
1988 personal property taxes were combined with tax year 1987
public utility personal property taxes and then were divided
by tax year 1988 personal property values combined with tax
year 1987 public utility personal property values to produce
average tax rates (tax year 1987 real and public utility
personal property taxes were collected in 1988. Collection of
tax year 1988 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; and
commercial, industrial, mineral, and public utility. 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.