All Property Taxes
Real, Public Utility and Tangible Personal Property
Assessed Value and Taxes Levied for Taxes Payable in Calendar
Year 2003, by County
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 2003. Taxes for
real and public utility personal property were levied in tax
year 2002, but payable in calendar year 2003. Special
assessments were also levied in tax year 2002 and payable in
calendar year 2003. In contrast, tangible personal property
taxes (excluding public utility personal property) were
levied and payable in the same year - in this case 2003.
Total statewide taxes levied on these three categories of
property were $12.2 billion on a total assessed value of
$218.3 billion. Total real property taxes were $9.8 billion,
while public utility personal property and tangible personal
property taxes totaled $0.7 billion and $1.6 billion,
respectively. Special assessments totaled $248.4 million.
The total value of real property was $186.8 billion.
This compares with values for public utility personal and
tangible personal property of $10.1 billion and $21.5
Real property taxes shown in the table are after application
of “tax reduction factors” and before to subtracting the 10
percent property tax rollback for all real property, the 2.5
percent rollback for residential, owner occupied real
property, and the homestead exemption deduction.
Among Ohio counties, Cuyahoga County had the highest total
property value ($28.0 billion, of which real property
accounted for $24.7 billion) and the highest amount of total
taxes levied ($2.0 billion, of which real property accounted
for $1.6 billion).
Vinton County had the lowest value of real property ($103.3
million), tangible personal property ($14.1 million) and the
lowest total property value ($141.2 million). Wyandot
County had the lowest public utility personal property value
Two counties produced the lowest taxes: Vinton County had
$4.1 million in real property taxes, $0.6 million in tangible
personal property taxes and $5.7 million in total taxes;
Wyandot County had $0.7 million in public utility personal
Cuyahoga County led all Ohio counties in the amount of
special assessments levied, with $36.0 million. Two counties
- Pike and Vinton - recorded no special assessment
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.