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 2009
In the 2009 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 $247.7
billion. Included in these totals are $7.9 billion in
real property taxes charged against taxable value of $238.3
billion and $0.5 billion in tangible personal property
(including public utility personal) taxes charged against
taxable value of $9.4 billion. Tax year 2009 real
property and public utility personal property taxes are
payable in calendar year 2010. Tangible personal
property taxes for tax year 2009 were payable in
calendar year 2009. As a result of tax reform
legislation enacted in 2005, the tangible personal property
tax was phased-out over a four-year period; tax year 2008 was
the final year for the tax (utility personal property
remains taxable, however).
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
either 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) or partially
reimbursed (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 2009, millage rates for school district
operating levies ranged from a high of 74.57 mills on real
property and 166.63 mills for tangible personal property in
Shaker Heights City School District (Cuyahoga County) to a
low of 9.40 mills on real property and 9.35 mills on tangible
personal property in Middle Bass Local School District
(Ottawa County). The statewide average school district
operating millage on real property was 33.25 mills; on
tangible personal property, 50.08 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 $4,209,997 and Put-in-Bay LSD
(Ottawa County) ranked number two with an average of
$1,478,652. Western Local School District (Pike County)
ranked number 612 with the lowest per pupil average of
$45,026. The state average was $138,012; 202 or approximately
33% of school districts met or exceeded that average.
The state median value per pupil was $116,072 (Mount Gilead
EVSD, Morrow 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.