Tax Data Series

REAL AND PUBLIC UTILITY TANGIBLE PERSONAL PROPERTY TAXES, BY SCHOOL DISTRICT:  Taxable Values, Taxes Levied, Average Tax Rates for Current Expenses, and Average Values per Pupil, Tax Year 2016

In the 2017 tax year, Ohio school districts’ current operating levies (including emergency levies and joint vocational school operating levies) yielded approximately $10.0 billion in taxes on property with a taxable value of $254.0 billion.  Included in these totals are approximately $9.2 billion in real property taxes charged against taxable value of $238.3 billion and almost $0.8 billion in public utility tangible personal property taxes charged against taxable value of $15.7 billion.  Tax year 2016 real property and public utility tangible personal property taxes are payable in calendar year 2017.

Real property taxes in this table reflect the application of "tax reduction factors"; these credits are applied in order to eliminate changes in revenue from certain voted taxes that might otherwise occur when property is reappraised or updated.  Real property taxes shown in the table include taxes that have been reduced under various property tax programs that are reimbursed to local school districts by the state (i.e., the non-business credit, owner occupancy credit, and homestead exemption programs for real property).

The table also shows calculated operating millage rates for real and public utility tangible personal property and average property values per pupil. In 2016, millage rates for school district operating levies ranged from a high of 94.43 mills on real property and 183.43 mills for public utility tangible personal property in Shaker Heights CSD (Cuyahoga County) to a low of 9.40 mills on real property and public utility tangible personal property in Middle Bass LSD (Ottawa County).  The statewide average school district operating millage on real property was 38.44 mills; on public utility tangible personal property, 50.68 mills.

Due to low average daily membership (ADM) numbers, Kelley's Island LSD (Erie County) ranked number one in the state in average total taxable property value per pupil with an average of $38,833,030 and Put-in-Bay LSD (Ottawa County) ranked number two with an average of $1,857,760.  Campbell CSD (Mahoning County) ranked number 610 with the lowest per pupil average of $49,518. The state average was $148,597; 301 or 49.3% of school districts fell below that average.  The state median value per pupil was $149,393 (Spencerville LSD, Allen County).

Data are derived from records of the Ohio Department of Education and the Ohio Department of Taxation: the school district valuation (DTE-13) and school district valuation and taxes (DTE-14) tax abstracts. These abstracts compile data filed by county auditors with the Ohio Department of Taxation. The spreadsheet below has three tabs: the traditional SD-1 table and the source file (SD1DAT file shows property data broken down by classification) and a newly-created dataset to show all data excluding joint vocational school operating levies.