REAL ESTATE TAXES: 

Taxable Value of Real Property by Class of Property and County, Calendar year 2012

All real property (except railroad property) in Ohio is classified by county auditors; these classifications fall into one of five categories, depending on the property’s highest and best possible use, or for certain agricultural property its current use. These categories are: residential, agricultural, industrial, commercial (includes public utility real property), and mineral.

In calendar year 2012, the total taxable value of all real property in Ohio was approximately $225.3 billion, a drop of 2.5% from calendar year 2011. Of this amount, $161.9 billion or 71.9% was classified as residential property, $13.1 billion or 5.8% was classified as agricultural property, $9.7 billion or 4.3% was classified as industrial property, $40.3 billion or 17.9% was classified as commercial property, and $0.2 billion or 0.1% was classified as mineral property.

The counties with the highest percentage of each of the five property categories were: residential, Delaware County (86.2%); agricultural, Noble County (43.9%); industrial, Adams County (16.6%); commercial, Cuyahoga County (26.7%); and mineral, Harrison County (14.8%).

The counties with the lowest percentage of each of the five property categories were: residential, Harrison County (43.6%); agricultural, Cuyahoga County (0.0%); industrial, Athens County (0.7%); commercial, Vinton County (4.3%); and 34 counties reported having no mineral property value.

These figures are taken from real property abstracts filed by county auditors with the Ohio Department of Taxation.