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 1994
In the 1994 tax year, Ohio school districts’ current
operating levies yielded a total of $5.2 billion in property
taxes on the taxable value of $151.2 billion. These total
amounts included $3.7 billion in real property taxes charged
against the taxable value of $116.7 billion and $1.6 billion
in tangible property taxes charged against the taxable value
of $34.5 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 1994,
millage rates for school district operating levies ranged
from a high of 56.86 mills on real property and 129.03 mills
on tangible property in Shaker Heights City School District
(Cuyahoga County) to a low of 19.95 mills on real property in
Fort Recovery Local School District (Mercer County) and 20.0
mills on tangible property in both Cuyahoga Heights Local
School District (Cuyahoga County) and Meigs Local School
District (Meigs County). The statewide average school
district operating millage on real property was 31.30
effective mills; on tangible property, 45.28 mills. Kelleys
Island Local School District (Erie County) ranked number one
in the state in average total taxable property value per
pupil with an average of $1,984,038. Huntington Local School
District (Ross County) ranked number 611 with the lowest per
pupil average of $17,569. The state average was $83,648.
Data are 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.