Tax Data Series

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.