Individual Income Tax
Individual Income Tax
2004 Income Tax Returns By School District
Table Y-2 contains information from 2004 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 5,302,901 Ohio personal income tax returns were
filed for tax year 2004 (April 15, 2005 filing deadline). Of
these, 5,210,641 (98.3 percent) indicated a school district
of residence.
The statewide average income (federal adjusted gross income)
reported on all 2004 tax returns was $55,338 per return, an
increase of 10.1 percent from the 2003 returns. The Indian
Hill Exempted Village School District in Hamilton County
reported the highest average income of all 614 school
districts, with $363,407 per return. The lowest average
income was reported in New Boston Local School District in
Scioto County, with $23,524 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. Ottawa Hills Local
School District in Lucas County reported the highest median
income with $68,088 while the lowest median income was
reported in North Bass Local School District in Ottawa County
with $17,677.
Beginning in 2003, the Department of Taxation began to
utilize for the first time a new technology for confirming
the school district of residence for each address reported on
a tax return. The process, known as geo-coding, is a joint
project of the Department of Taxation and the Ohio Office of
Information Technology. Testing indicates these data are a
more accurate portrayal of distributions of returns and
income by school district.