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 1989
In the 1989 tax year, Ohio school districts’ current
operating levies yielded a total of $3.9 billion in property
taxes on the taxable value of $117.6 billion. These total
amounts included $2.6 billion in real property taxes charged
against the taxable value of $86.5 billion and $1.3 billion
in tangible property taxes charged against the taxable value
of $31.2 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
property and average property values per pupil. In 1989,
millage rates for school district operating levies ranged
from a high of 66.56 mills on real property and 119.56 mills
for tangible property in Shaker Heights City School District
(Cuyahoga County) to a low of 19.50 mills on real property
and tangible property in Cuyahoga Heights Local School
District (Cuyahoga County). The statewide average school
district operating millage on real property was 30.36
effective mills; on tangible property, 40.74 mills. Perry
Local School District (Lake County) ranked number one in the
state in average total taxable property value per pupil with
an average of $890,984. Trimble Local School District (Athens
County) ranked number 613 with the lowest per pupil average
of $15,602. The state average was $66,677.
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.