School District Data
Property Tax Data by School District
School District Taxable Property Values, Taxes Levied and Tax
Rates for Current Expenses, and Average Property Values Per
Pupil, Tax Year 2001
In the 2001 tax year, Ohio school districts’ current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $7.1
billion in taxes on property with a taxable value of $208.8
billion. Included in these totals are $5.3 billion in real
property taxes charged against taxable value of $173.8
billion, $0.5 billion in public utility personal property
taxes charged against $9.7 billion in taxable value and $1.3
billion in (non-utility) tangible personal property taxes
charged against taxable value of $25.3 billion. Tax year 2001
real property and public utility personal property taxes are
payable in calendar year 2002. Tangible personal property
taxes for tax year 2001 were payable in calendar year 2001.
Real property taxes in this table exclude "tax reduction
factors"; these credits are applied when property is
reappraised or updated to eliminate increases in revenue from
voted taxes which might occur when property values rise
significantly. However, real and personal property taxes
shown in the table include taxes that have been reduced under
various property tax programs that are fully reimbursed to
local school districts by the state (i.e., the 10 percent and
2.5 percent rollbacks and homestead exemption programs for
real property, and the $10,000 exemption program for personal
property). In addition, the value of property exempted by the
$10,000 exemption program is included in the tangible
personal property valuation figures in this table.
The table also shows calculated effective operating millage
rates for real and tangible personal property and average
property values per pupil. In 2001, millage rates for school
district operating levies ranged from a high of 63.51 mills
on real property and 147.13 mills for tangible personal
property in Shaker Heights City School District (Cuyahoga
County) to a low of 15.88 mills on real property and 19.39
mills on tangible personal property in Kelley's Island Local
School District (Erie County). The statewide average school
district operating millage on real property was 30.69
effective mills; on tangible personal property it was 49.81
mills. Kelley's Island Local School District (Erie County)
ranked number one in the state in average total taxable
property value per pupil with an average of $1,597,316.
Trimble Local School District (Athens County) ranked number
612 with the lowest per pupil average of $28,066. The state
average was $116,374.
It is important to note that due to legislative changes in
assessment rates of natural gas and electric companies, the
values and taxes of tangible personal property, specifically
public utility property, experienced a sharp decline during
tax year 2001 compared to 2000. Local school districts are
being reimbursed by the state for the taxes lost due to the
reductions in valuation.
Data are derived from real/public utility personal property
and tangible personal property abstracts filed by county
auditors with the Ohio Department of Taxation and records of
the Ohio Department of Education.