All Property Taxes
Real, Public Utility and Tangible Personal Property
Taxes Assessed Value and Taxes Levied for Taxes Payable in
Calendar Year 1991, 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 1991. Taxes for
real and public utility personal property were levied in tax
year 1990, but payable in calendar year 1991. Special
assessments were also levied in tax year 1990 and payable in
calendar year 1991. In contrast, personal property taxes
(excluding public utility personal property) are levied and
payable in the same year - in this case 1991.
Total taxes levied on the three categories of property were
$8.4 billion on a total assessed value of $125.4 billion.
Special assessments totalled $109.1 million.
Total real property taxes levied were $6.4 billion, while
public utility personal property and tangible personal
property taxes totalled $799.4 million and $1.2 billion,
The value of real property was $93.9 billion compared to
$12.9 billion and $18.6 billion for public utility personal
and tangible personal property, respectively.
Real property taxes shown in the table are prior to
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
property value ($17.9 billion of which real property
accounted for $14.0 billion) and the highest amount of taxes
levied ($1.2 billion in real property taxes and $1.5 billion
in total property taxes).
Vinton County had the lowest value of real property ($59.1
million) and the lowest total property value ($99.4 million);
Cuyahoga County also levied the lowest amount of taxes ($2.3
million in real property taxes and $3.8 million in total
Cuyahoga County led all Ohio counties in the amount of
special assessments levied, with $23.7 million. Two counties
- Morgan, and Vinton - recorded no special assessment levies.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.