Tax Data Series

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 1986

In the 1986 tax year, Ohio school districts’ current operating levies yielded a total of $3.0 billion in property taxes on taxable value of $102.2 billion. These total amounts included $2.0 billion in real property taxes charged against a taxable value of $74.1 billion and $1.0 billion in tangible property taxes charged against taxable value of $28.1 billion. Public utility real and tangible property are included in the figures. All taxes shown are after application of "tax reduction factors" but include tax amounts reduced under various property tax relief programs, since these 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).

The table also shows millage rates for real and tangible propertyand average property values per pupil. In 1986, millage rates for school district operating levies ranged from a high of 66.49 mills on real property and 109.43 mills for tangible property in Shaker Heights City School District in Cuyahoga County to a low of 15.61 mills on real property and 18.70 mills on tangible property in Cuyahoga Heights Local School District, also in Cuyahoga County. The statewide average school district operating millage on real property was 27.25 mills; on tangible property, 36.53 mills. Average total taxable property values per pupil ranged from a high of $977,187 in Kelleys Island Local School District in Erie County to a low of $14,146 in Huntington Local School District in Ross County. The statewide average was $56,891.

Sources of these data are records of the Ohio Department of derived from real/public utility property and tangible property abstracts filed by county auditors with the Ohio Department of Taxation and records of the Ohio Department of Education.