Tax Data Series

Individual Income Tax

Personal Income Tax
1993 Income Tax Returns By School District

Table Y-2 contains information from 1993 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 4,887,063 Ohio personal income tax returns were filed for tax year 1993 (April 15, 1994 filing deadline). Of these, 4,788,782 were filed by Ohio residents.

The statewide average income (federal adjusted gross income) reported on all 1993 tax returns was $33,415 per return, an increase of 2.6 percent from the 1992 returns. The Orange City School District in Cuyahoga County reported the highest average income of all 612 school districts, with $136,766 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $18,251 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.

For the first time, included in this table is the median Ohio adjusted gross income (OAGI) and rank for each school district. Median OAGI 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 $45,723 while the lowest median income was reported in North Bass Local School District in Ottawa County with $13,599.