Tax Data Series

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 1994

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 93.76 (Cuyahoga County) to a low of 37.81 (Lawrence County), while the highest net tax rate was 57.41 (Cuyahoga County) and the lowest was 32.61 (Gallia County). Within the public utility, commercial, industrial, and mineral class of real property, the average gross tax rate ranged from a high of 85.05 (Cuyahoga County) to a low of 36.67 (Adams County), while the highest net tax rate was 63.23 (Cuyahoga County) and the lowest was 33.12(Gallia County). Finally, the highest average tangible personal property rate (including public utility personal property) was 82.46 (Geauga County) and the lowest was 35.47 (Adams County).

For real property, average tax rates were calculated by dividing tax year 1993 property taxes by tax year 1993 property values. For tangible personal property, tax year 1994 personal property taxes were combined with tax year 1993 public utility personal property taxes and then were divided by tax year 1994 personal property values combined with tax year 1993 public utility personal property values to produce average tax rates (tax year 1993 real and public utility personal property taxes were collected in 1994. Collection of tax year 1994 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.