Tax Data Series

All Property Taxes

Real, Public Utility and Tangible Personal Property Taxes:
Assessed Value and Taxes Levied for Taxes Payable in Calendar Year 2001, by County, (revised December 2003)

Table PD-30 shows total assessed value of, and taxes levied on, real, public utility personal, and tangible personal property for taxes payable in calendar year 2001. Taxes for real and public utility personal property were levied in tax year 2000, but payable in calendar year 2001. Special assessments were also levied in tax year 2000 and payable in calendar year 2001. In contrast, tangible personal property taxes (excluding public utility personal property) were levied and payable in the same year - in this case 2001.

Total statewide taxes levied on these three categories of property were $11.5 billion on a total assessed value of $205.5 billion. Total real property taxes were $8.7 billion, while public utility personal property and tangible personal property taxes totalled $1.0 billion and $1.8 billion, respectively. Special assessments totalled $213.2 million. Special assessments are charges added to the tax list and linked to specific properties to cover the cost of certain public projects (e.g. installation of street lights, sidewalks, etc.) or other public costs (e.g. unpaid public utility bills, municipal clean-up of neglected properties, etc.).

The total value of real property was approximately $167.9 billion compared to $13.6 billion and $24.0 billion for public utility personal and tangible personal property, respectively.

Real property taxes shown in the table are after application of "tax reduction factors" and are prior to subtracting the 10 percent property tax rollback for all real property, the 2.5 percent rollback for residential real property, and the homestead exemption deduction.

Among all Ohio counties, Cuyahoga County had the highest total property value ($28.6 billion, of which real property accounted for $24.7 billion). It also had the highest amount of total taxes levied ($1.9 billion, of which real property accounted for $1.6 billion).

Vinton County had the lowest value of real property ($98.7 million), the lowest value of tangible personal property ($13.7 million) and the lowest total property value ($137.1 million). Wyandot County had the lowest value of public utility tangible personal property ($18.0 million).

Similarly, Vinton County had the lowest taxes on real property ($3.9 million), the lowest taxes on tangible personal property ($0.6 million) and the lowest overall property taxes ($5.5). Wyandot County had the lowest taxes on public utility tangible personal property ($0.9 million).

Cuyahoga County led all Ohio counties in the amount of special assessments levied, with $31.6 million. Two counties - Pike and Vinton - recorded no special assessment levies.

Data for this table were taken from abstracts filed by county auditors with the Ohio Department of Taxation.