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 1987
In the 1987 tax year, Ohio school districts’ current
operating levies yielded a total of $3.4 billion in property
taxes on the taxable value of $107.6 billion. These total
amounts included $2.3 billion in real property taxes charged
against a taxable value of $78.9 billion and $1.1 billion in
tangible property taxes charged against the taxable value of
$28.6 billion. Public utility real and tangible property is
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 1987,
millage rates for school district operating levies ranged
from a high of 68.40 mills on real property and 111.43 mills
for tangible property in Shaker Heights City School District
in Cuyahoga County to a low of 19.79 mills on real property
in Western Brown and Georgetown Exempted Village Local School
Districts in Brown County and 20.00 mills on tangible
property in Eastern and Meigs Local School Districts (Meigs
County) and Gallia County Local School District (Gallia
County). The statewide average school district operating
millage on real property was 28.84 mills; on tangible
property, 38.96 mills. Average total taxable property values
per pupil ranged from a high of $611,699 in Perry Local
School District in Lake County to a low of $14,572 in
Huntington Local School District in Ross County. The
statewide average was $59,980.
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.