All Property Taxes
Real, Public Utility and Tangible Personal Property
Assessed Value and Taxes Levied for Taxes Payable in Calendar
Year 2005, 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 2005. Taxes for
real and public utility personal property were levied in tax
year 2004, but payable in calendar year 2005. Special
assessments were also levied in tax year 2004 and payable in
calendar year 2005. In contrast, tangible personal property
taxes (excluding public utility personal property) were
levied and payable in the same year - in this case 2005. (The
tangible personal property tax is being 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.)
Total statewide taxes levied on these three categories of
property were $13.7 billion on a total assessed value of
$234.1 billion. Total real property taxes were $11.2 billion,
while public utility personal property and tangible personal
property taxes totaled $0.8 billion and $1.7 billion,
respectively. Special assessments totaled $278.2 million.
The total value of real property was $202.6 billion compared
to $10.1 billion and $21.3 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 of $30.5 billion, of which real property
accounted for $27.2 billion. It also had the highest amount
of total taxes levied of $2.2 billion, of which real property
accounted for $1.9 billion.
Vinton County had the lowest value of real property ($120.6
million) and the lowest total property value ($160.1
million); Meigs County had the lowest value of tangible
personal property ($9.3 million) ; and, Wyandot County had
the lowest public utility personal property value ($15.2
The following counties produced the lowest taxes: Noble
County had $5.1 million in real property taxes; Morgan County
had $0.5 million in tangible personal property taxes; Wyandot
County had $0.8 million in public utility personal property
taxes; and Vinton County had $7.0 million in total taxes .
Hamilton County led all Ohio counties in the amount of
special assessments levied, with $44.0 million. Three
counties - Columbiana, Holmes, and Morgan - recorded no
special assessment levies.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.