All Property Taxes
Real, Public Utility and Tangible Personal Property
Assessed Value and Taxes Levied for Taxes Payable in Calendar
Year 2006, 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 2006. Taxes for
real and public utility personal property were levied in tax
year 2005, but payable in calendar year 2006. Special
assessments were also levied in tax year 2005 and payable in
calendar year 2006.
In contrast, tangible personal property taxes (excluding
public utility personal property) were levied and payable in
the same year - in this case 2006. (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
Total statewide taxes levied on these three categories of
property were $14.4 billion on a total assessed value of
$249.0 billion. Total real property taxes were $12.3 billion,
while public utility personal property and tangible personal
property taxes totaled $0.8 billion and $1.3 billion,
respectively. Special assessments totaled $350.7 million.
The total value of real property was $222.5 billion compared
to $9.9 billion and $16.7 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 at $33.7 billion, of which real property
accounted for $31.0 billion. It also had the highest amount
of total taxes levied at $2.5 billion, of which real property
accounted for $2.2 billion.
Vinton County had the lowest value of real property ($123.1
million) and the lowest total property value ($159.2
million); Wyandot County had the lowest public utility
personal property value ($14.9 million); Meigs County had the
lowest value of tangible personal property ($7.1 million).
The following counties produced the lowest taxes: Vinton
County had $5.3 million in real property taxes and $7.0
million in total taxes; Wyandot County had $0.8 million in
public utility personal property taxes; and, Meigs County had
$0.3 million in tangible personal property taxes.
Hamilton County led all Ohio counties in the amount of
special assessments levied, with $58.0 million. Three
counties - Holmes, Morgan, and Vinton - recorded no special
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.