Tax Data Series

All Property Taxes

Real, Public Utility and Tangible Personal Property Taxes:

Assessed Value and Taxes Levied for Taxes Payable in Calendar Year 2010, 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 2010. Taxes for real and public utility personal property were levied in tax year 2009, but payable in calendar year 2010. Special assessments were also levied in tax year 2009 and payable in calendar year 2010.  In contrast, tangible personal property taxes (excluding public utility personal property) were levied and payable in the same year - in this case 2010.

Beginning in tax year 2009, all tangible personal property of general (non-public utility) taxpayers became exempt from taxation, with the exception of telephone companies (whose property will become exempt starting in tax year 2011).  The tangible personal property tax was 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.  The phase-out was accomplished by lowering the assessment percentage for all tangible personal property, including inventories. 

The total value of real property was $238.2 billion compared to $8.8 billion and $321.2 million for public utility personal and tangible personal property, respectively.

Total statewide taxes levied on all three categories of property were $14.8 billion on a total assessed value of $247.3 billion. Total real property taxes were approximately $14.1 billion, while public utility personal property and tangible personal property taxes totaled $676.6 million and $28.4 million, respectively. Special assessments totaled $571.2 million.

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 not intended primarily for use in a business activity, 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 $29.7 billion, of which real property accounted for $29.0 billion. It also had the highest amount of total taxes charged at $2.3 billion, of which real property accounted for $2.2 billion.

Vinton County had the lowest total property value at $190.0 million, of which real property accounted for $159.4 million as well as lowest total taxes charged at $8.3 million, of which real property accounted for $6.9  million.

Franklin County led all Ohio counties in the amount of special assessments levied, with $103.4 million. The lowest total value of special assessments were levied by Vinton County with $454.

Data for this table were taken from abstracts filed by county auditors with the Ohio Department of Taxation.