All Property Taxes
Real, Public Utility and Tangible Personal Property
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 totaled $1.0 billion and $1.8 billion,
respectively. Special assessments totaled $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,
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,
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.