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 2007
In the 2007 tax year, Ohio school districts’ current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $8.4
billion in taxes on property with a taxable value of $256.4
billion. Included in these totals are $7.4 billion in
real property taxes charged against taxable value of
$235.7 billion, $0.4 billion in public utility personal
property taxes charged against $8.2 billion in taxable value
and $0.7 billion in (non-utility) tangible personal property
taxes charged against taxable value of $12.5 billion.
Tax year 2007 real property and public utility personal
property taxes are payable in calendar year 2008.
Tangible personal property taxes for tax year 2007 were
payable in calendar year 2007.
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 2007, millage rates for school district
operating levies ranged from a high of 69.24 mills on real
property and 166.63 mills for tangible personal property in
Shaker Heights City School District (Cuyahoga County) to a
low of 14.85 mills on real property and 17.08 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 31.25 mills;
on tangible personal property, 51.77 mills.
Due to low average daily membership (ADM) numbers, 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 $3,571,837 and Put-in-Bay LSD
(Ottawa County) ranked number two with an average of
$1,515,119. Trimble Local School District (Athens
County) ranked number 612 with the lowest per pupil average
of $42,335. The state average was $144,032; 198 or
approximately 32% of school districts met or exceeded that
average. The state median value per pupil was $ 118,137
(Grand Valley LSD, Ashtabula County).
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.