Tax Data Series

Individual Income Tax

Personal Income Tax
1999 Income Tax Returns By School District

Table Y-2 contains information from 1999 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 5,366,312 Ohio personal income tax returns were filed for tax year 1999 (April 17, 2000 filing deadline). Of these, 5,240,052 (98 percent) indicated a school district of residence.

The statewide average income (federal adjusted gross income) reported on all 1999 tax returns was $47,329 per return, an increase of 3.9 percent from the 1998 returns. The Indian Hill Exempted Village School District in Hamilton County reported the highest average income of all 613 school districts, with $207,713 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $21,200 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 rankings, 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 $61,235 while the lowest median income was reported in New Boston Local School District in Scioto County with $17,155.