All Property Taxes
Property Taxes: Delinquent Property Taxes;
Taxes Due and Payable, by City, in Calendar Year
The table shows total delinquent property taxes, by city, for
calendar year 2002. It includes all property taxes reported
as unpaid in calendar year 2002, including taxes that became
delinquent in preceding years which were still unpaid in
Three categories of delinquent taxes are presented: tangible
personal property; all real property plus public utility
personal property (delinquencies for real and public utility
personal property taxes are not separated); and special
assessments. The actual amounts of the delinquencies, and
additional penalties and interest imposed on the delinquent
taxes, are included in the table.
Total delinquencies within cities were $802.9 million. Real
and public utility personal property delinquencies comprised
$484.3 million of the calendar year 2002 delinquencies while
tangible personal property delinquencies amounted to $254.5
million. Special assessment delinquencies totaled $64.1
Among Ohio cities, Cleveland (Cuyahoga County) had the
highest amount of total delinquencies, with $139.5 million.
Of that, approximately $85.3 million were real property
delinquencies. Excluding cities that recorded no delinquent
property taxes, Holiday City (Williams County) had the lowest
amount of delinquency at $15,468 (real property accounted for
$14,750 of this amount).
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.