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
1995
Table PR-6 shows each Ohio county's average effective tax
rates applied 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
94.90 (Cuyahoga County) to a low of 38.27 (Gallia County),
while the highest net tax rate was 58.63 (Montgomery County)
and the lowest was 31.92 (Gallia County). Within the public
utility, commercial, industrial, and mineral class of real
property, the average gross tax rate ranged from a high of
85.98 (Cuyahoga County) to a low of 37.53 (Gallia County),
while the highest net tax rate was 64.28 (Montgomery County)
and the lowest was 32.30 (Gallia County). Finally, the
highest average tangible personal property rate (including
public utility personal property) was 83.05 (Cuyahoga County)
and the lowest was 34.60 (Gallia County).
For real property, average tax rates were calculated by
dividing tax year 1994 property taxes by tax year 1994
property values. For tangible personal property, tax year
1995 personal property taxes were combined with tax year 1994
public utility personal property taxes and then were divided
by tax year 1995 personal property values combined with tax
year 1994 public utility personal property values to produce
average tax rates (tax year 1994 real and public utility
personal property taxes were collected in 1995. Collection of
tax year 1995 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.