Tax Data Series

Individual Income Tax

Personal Income Tax
1988 Income Tax Returns By School District

Table Y-2 contains information from 1988 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 4,560,638 Ohio personal income tax returns were filed for tax year 1988 (April 17, 1989 filing deadline). Taxpayers indicated their school district of residence on 4,055,376 returns, 88.9 percent of the total. This represents a decrease from the 1987 returns in which 90.4 percent of all taxpayers indicated their school district of residence..

It should be noted that, since 505,262, or 11.1 percent of state tax returns cannot be associated with any particular school distict, the total figures for each school district shown inTable Y-2 are understated. However, the average income figure for each school district should not be seriously affected by this (141,844 of the 505,262 returns represent non-resident taxpayers).

The statewide average income (federal adjusted gross income) reported on all 1988 tax returns was $29,195 per return, an increase of 7.3 percent from the 1987 returns. The Ottawa Hills Local School District in Lucas County reported the highest average income of all 616 school districts, with $133,855 per return. The lowest average income was reported in Western Local School District in Pike County, with $16,767 per return.

In addition to showing the number of returns filed by residents of each school district, the average 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.