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 2004
In the 2004 tax year, Ohio school districts’ current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $8.0
billion in taxes on property with a taxable value of $234.7
billion. Included in these totals are $6.3 billion in real
property taxes charged against taxable value of $202.5
billion, $0.5 billion in public utility personal property
taxes charged against $10.1 billion in taxable value and $1.1
billion in (non-utility) tangible personal property taxes
charged against taxable value of $22.0 billion. Tax year 2004
real property and public utility personal property taxes are
payable in calendar year 2005. Tangible personal property
taxes for tax year 2004 were payable in calendar year 2004.
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
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 2004, millage rates for school district
operating levies ranged from a high of 65.64 mills on real
property and 156.73 mills for tangible personal property in
Shaker Heights City School District (Cuyahoga County) to a
low of 15.86 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 31.35 mills; on
tangible personal property, 50.70 mills.
North Bass Local School District (Ottawa County) ranked
number one in the state in average total taxable property
value per pupil with an average of $3,272,290. Southern Local
School District (Perry County) ranked number 612 with the
lowest per pupil average of $36,887. The state average was
$129,497.
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.