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 1996
In the 1996 tax year, Ohio school districts’ current
operating levies yielded a total of $5.8 billion in property
taxes on taxable value of $165.5 billion. Included in these
total amounts are $4.2 billion in real property taxes charged
against taxable value of $129.9 billion, $0.7 billion in
public utility personal property taxes charged against $14.4
billion in taxable value and $1.0 billion in (non-utility)
tangible personal property taxes charged against taxable
value of $21.2 billion. Tax year 1996 real property and
utility personal property taxes are payable in calendar year
1997. Tangible personal property taxes for tax year 1996 were
payable in calendar year 1996.
Real property taxes are shown after application of "tax
reduction factors". However, real and personal property taxes
shown in the table include tax amounts reduced under various
property tax 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 execmption progams for
real property, and the $10,000 exemption program for personal
property). In addition, the value of property exempted by the
$10,000 exemption program is included in the tangible
personal property valuation figures in this table.
The table also shows millage rates for real and tangible
property and average property values per pupil. In 1996,
millage rates for school district operating levies ranged
from a high of 66.09 mills on real property and 137.73 mills
for 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 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 32.08 effective mills;
on tangible property, 47.17 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 $1,337,852. Huntington Local School District (Ross
County) ranked number 611 with the lowest per pupil average
of $19,648. The state average was $91,143.
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.