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 1997
In the 1997 tax year, Ohio school districts’ current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $6.1
billion in property taxes on taxable value of $173.9 billion.
Included in these total amounts are $4.4 billion in real
property taxes charged against taxable value of $137.5
billion, $0.7 billion in public utility personal property
taxes charged against $14.3 billion in taxable value and $1.1
billion in (non-utility) tangible personal property taxes
charged against taxable value of $22.1 billion. Tax year 1997
real property and public utility personal property taxes are
payable in calendar year 1998. Tangible personal property
taxes for tax year 1997 were payable in calendar year 1997.
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 exemption 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 calculated effective operating millage
rates for real and tangible personal property and average
property values per pupil. In 1997, millage rates for school
district operating levies ranged from a high of 61.96 mills
on real property and 137.73 mills for tangible personal
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 personal property in Eastern Local School
District (Meigs County) and Meigs Local School District
(Meigs County). The statewide average school district
operating millage on real property was 31.65 effective mills;
on tangible personal property, 48.03 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 $1,048,730. Huntington Local School District
(Ross County) ranked number 611 with the lowest per pupil
average of $20,038. The state average was $95,461.
Data are derived from real/public utility personal property
and tangible personal property abstracts filed by county
auditors with the Ohio Department of Taxation and records of
the Ohio Department of Education.