Tangible Personal Property Tax
Tangible Personal Property Tax Data: Taxes
Levied by Type of Governmental Unit and Value of Property, by
County, Calendar Year 2009
The tangible personal property tax was phased out between
2006 and 2009 as part of the tax changes contained in Amended
Substitute House Bill 66, the two-year state budget bill for
Fiscal Years 2006-2007. The phase-out was accomplished
by lowering the assessment percentage for all tangible
personal property, including inventories. For more
details on the phase-out see http://tax.ohio.gov/divisions/personal_property/PPT_law_changes_070303.stm
Beginning in tax year 2009, all tangible personal property of
general (non-public utility) taxpayers became exempt from
taxation, with the exception of telephone companies (whose
property will become exempt starting in tax year 2011).
Taxes levied on tangible personal property of telephone
companies by all local governments in Ohio for calendar year
2009 totaled $55.1 million on a total taxable value of $632.0
million (after deduction of the $10,000 exemption granted
each taxpayer).
The first $10,000 of otherwise taxable value for each company
(RC 5709.01) is exempted. The $10,000 exemption reduced
the statewide taxable value by $230,340 and reduced statewide
taxes levied by $11,900.
Of the $55.1 million in total taxes levied, school districts
levied $39.1 million, county governments and special
districts levied approximately $10.4 million, cities and
villages levied $3.0 million, and townships levied $2.6
million. All figures represent taxes levied for 2009 to be
collected in the same year. (This differs from the real
estate and public utility property taxes which are levied for
a given year but collected the following year.)
The figures in the county, township, school district, and
city and village columns indicate the total amount of
tangible personal property taxes levied by each of these
types of governmental units on taxable property within each
county. The column for delinquent taxes includes not only
delinquent taxes from the previous year (2008), but also
delinquent taxes remaining from all earlier years (2007 and
earlier).
The figures shown have been compiled from abstracts filed by
each of the 88 county auditors with the Ohio Department of
Taxation, Tax Equalization Division.