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 1988
In the 1988 tax year, Ohio school districts’ current
operating levies yielded a total of $3.7 billion in property
taxes on the taxable value of $113.7 billion. These total
amounts included $2.5 billion in real property taxes charged
against the taxable value of $83.8 billion and $1.2 billion
in tangible property taxes charged against the taxable value
of $29.9 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 (effective rate)
and tangible property and average property values per pupil.
In 1988, millage rates for school district operating levies
ranged from a high of 55.01 mills on real property and 110.90
mills for tangible property in Shaker Heights City School
District in Cuyahoga County to a low of 19.49 mills on real
property in Cuyahoga Heights Local School District in
Cuyahoga County and 20.00 mills on tangible property in
Eastern Local School District (Meigs County) and Gallia
County Local School District (Gallia County). The statewide
average school district operating millage on real property
was 29.61 mills; on tangible property, 40.18 mills. Average
total taxable property values per pupil ranged from a high of
$1,070,284 in Perry Local School District in Lake County to a
low of $14,669 in Huntington Local School District in Ross
County. The statewide average was $63,935.
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.