Tax Data Series

Individual Income Tax

Personal Income Tax
1991 Income Tax Returns By School District

Table Y-2 contains information from 1991 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 4,842,539 Ohio personal income tax returns were filed for tax year 1991 (April 15, 1992 filing deadline). Of these, it is estimated 4,676,684 were filed by Ohio residents. Of these, 4,386,757 (93.8 percent) indicated a school district of residence.

Since the number of taxpayers in each school district may be under reported, total incomes in each district may be understated. However, the average income in each district generally will not be affected.

The statewide average income (federal adjusted gross income) reported on all 1991 tax returns was $30,765 per return, an increase of 0.2 percent from the 1990 returns. The Indian Hill Exempted Village School District in Hamilton County reported the highest average income of all 613 school districts, with $120,106 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $17,443 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.