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
1989
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 86.38 to a low
of 32.72, while the highest net tax rate was 54.83 (Mahoning
County) and the lowest was 30.35 (Gallia County). Within the
public utility, commercial, industrial, and mineral class of
real property, the average gross tax rate ranged from a high
of 79.64 to a low of 30.42, while the highest net tax rate
was 61.23 and the lowest was 28.52. Finally, the highest
average tangible personal property rate (including public
utility personal property) was 74.79 and the lowest was
30.46.
For real property, average tax rates were calculated by
dividing tax year 1988 property taxes by tax year 1988
property values. For tangible personal property, tax year
1989 personal property taxes were combined with tax year 1988
public utility personal property taxes and then were divided
by tax year 1989 personal property values combined with tax
year 1988 public utility personal property values to produce
average tax rates (tax year 1988 real and public utility
personal property taxes were collected in 1989. Collection of
tax year 1989 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.