Tax Data Series

Individual Income Tax

Personal Income Tax
1994 Income Tax Returns By School District

Table Y-2 contains information from 1994 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 4,961,124 Ohio personal income tax returns were filed for tax year 1994 (April 17, 1995 filing deadline). Of these, 4,786,285 were filed by Ohio residents.

The statewide average income (federal adjusted gross income) reported on all 1994 tax returns was $34,860 per return, an increase of 4.3 percent from the 1993 returns. The Indian Hill Local School District in Hamilton County reported the highest average income of all 612 school districts, with $142,095 per return. The lowest average income was reported in North Bass Local School District in Ottawa County, with $16,011 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 Ohio Department of Education in calculating school aid. Ottawa Hills Local School District in Lucas County reported the highest median income with $48,286 while the lowest median income was reported in North Bass Local School District in Ottawa County with $12,150.