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.