All Property Taxes
Real, Public Utility and Tangible Personal Property
Taxes: Assessed Value and Taxes Levied for Taxes Payable in
Calendar Year 2008, 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 2008. Taxes for
real and public utility personal property were levied in tax
year 2007, but payable in calendar year 2008. Special
assessments were also levied in tax year 2007 and payable in
calendar year 2008. In contrast, tangible personal
property taxes (excluding public utility personal property)
were levied and payable in the same year - in this case 2008.
(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 $14.3 billion on a total assessed value of
$250.8 billion. Total real property taxes were approximately
$13.1 billion, while public utility personal property and
tangible personal property taxes totaled $0.6 billion and
$0.5 billion, respectively. Special assessments totaled
The total value of real property was $235.9 billion compared
to $8.2 billion and $6.6 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 $31.7 billion, of which real property
accounted for $30.4 billion. It also had the highest amount
of total taxes charged at $2.3 billion, of which real
property accounted for $2.1 billion.
Vinton County had the lowest total property value at $173.3
million, of which real property accounted for $140.2
million. But, Noble County produced the lowest total
taxes charged at $7.4 million, of which real property
accounted for $5.7 million.
Cuyahoga County led all Ohio counties in the amount of
special assessments levied, with $78.3 million. Two counties
– Ashtabula and Morgan - recorded no special assessment
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.