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 2002
In the 2002 tax year, Ohio school districts’ current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $7.3
billion in taxes on property with a taxable value of $221.2
billion. Included in these totals are $5.6 billion in real
property taxes charged against taxable value of $186.7
billion, $0.5 billion in public utility personal property
taxes charged against $10.1 billion in taxable value and $1.2
billion in (non-utility) tangible personal property taxes
charged against taxable value of $24.5 billion. Tax year 2002
real property and public utility personal property taxes are
payable in calendar year 2003. Tangible personal property
taxes for tax year 2002 were payable in calendar year 2002.
Real property taxes in this table exclude "tax reduction
factors"; these credits are applied in order to eliminate
increases in revenue from certain voted taxes that might
otherwise occur when property is reappraised or updated.
However, real and personal property taxes shown in the table
do 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. (Note:
such exempted value is not included in the taxable value
figures reported on tables PD-15 and PD-17.)
The table also shows calculated operating millage rates for
real and tangible personal property and average property
values per pupil. In 2002, millage rates for school district
operating levies ranged from a high of 63.77 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 17.80 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 30.06 mills; on
tangible personal property, 50.08 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 $1,585,263. Huntington Local School District
(Ross County) ranked number 612 with the lowest per pupil
average of $30,998. The state average was $122,664.
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.