Tax Data Series

Individual Income Tax

Personal Income Tax
2002 Income Tax Returns By School District

Table Y-2 contains information from 2002 Ohio personal income tax returns categorized by school district as indicated by taxpayers on their returns. State law requires that Ohio income tax returns include a line on which taxpayers indicate their school district of residence.

A total of 5,304,856 Ohio personal income tax returns were filed for tax year 2002 (April 15, 2004 filing deadline). Of these, 5,191,481 (98 percent) indicated a school district of residence.

The statewide average income (federal adjusted gross income) reported on all 2002 tax returns was $48,380 per return, an increase of 1.8 percent from the 2001 returns. The Indian Hill Exempted Village School District in Hamilton County reported the highest average income of all 613 school districts, with $215,737 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $22,924 per return.

In addition to showing the number of returns filed by residents of each school district, the average and median income, and the income ranking, Table Y-2 indicates three other items of information for each district. These include the number of personal exemptions claimed on returns (for taxpayer, spouse, and dependents), the total income and the total income tax liability.                                                                                     

Median Ohio adjusted gross income is used by the Department of Education in calculating school aid. Olentangy Local School District in Delaware County reported the highest median income with $62,997 while the lowest median income was reported in North Bass Local School District in Ottawa County with $16,774.