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 1998
In the 1998 tax year, Ohio school districts' current
operating levies (including emergency levies and joint
vocational school operating levies) yielded a total of $6.3
billion in property taxes on taxable value of $180.5 billion.
Included in these total amounts are $4.5 billion in real
property taxes charged against taxable value of $143.2
billion, $0.7 billion in public utility personal property
taxes charged against $14.4 billion in taxable value and $1.1
billion in (non-utility) tangible personal property taxes
charged against taxable value of $22.9 billion. Tax year 1998
real property and public utility personal property taxes are
payable in calendar year 1999. Tangible personal property
taxes for tax year 1998 were payable in calendar year 1998.
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 programs 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 1998, millage rates for school district
operating levies ranged from a high of 62.07 mills on real
property and 137.73 mills for tangible personal property in
Shaker Heights City School District (Cuyahoga County) to a
low of 18.39 mills on real property in Kelley's Island Local
School District (Erie 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, 48.19 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
$1,018,063. Trimble Local School District (Athens County)
ranked number 611 with the lowest per pupil average of
$22,662. The state average was $99,831.
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.