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
1992
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.
Within the residential and agricultural class of real
property, the average gross tax rate ranged from a high of
91.13 (Cuyahoga County) to a low of 38.74 (Meigs County),
while the highest net tax rate was 55.50 (Franklin County)
and the lowest was 34.55 (Monroe County). Within the public
utility, commercial, industrial, and mineral class of real
property, the average gross tax rate ranged from a high of
83.11 (Cuyahoga County) to a low of 36.61 (Adams County),
while the highest net tax rate was 61.17 (Cuyahoga County)
and the lowest was 33.45 (Morgan County). Finally, the
highest average tangible personal property rate (including
public utility personal property) was 80.40 (Cuyahoga County)
and the lowest was 35.49 (Adams County).
For real property, average tax rates were calculated by
dividing tax year 1991 property taxes by tax year 1991
property values. For tangible personal property, tax year
1992 personal property taxes were combined with tax year 1991
public utility personal property taxes and then were divided
by tax year 1992 personal property values combined with tax
year 1991 public utility personal property values to produce
average tax rates (tax year 1991 real and public utility
personal property taxes were collected in 1992. Collection of
tax year 1992 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.