Taxable Value of Real Property by Class of Property
and County, Calendar Year 2009
All real property (except railroad property) in Ohio is
classified by county auditors into one of five categories,
depending on the property’s highest and best possible use, or
for certain agricultural property its current use. These
categories are residential, agricultural, industrial,
commercial (includes public utility real property), and
In calendar year 2009, the total taxable value of all real
property in Ohio was approximately $238.1 billion, a drop of
2.2% from $241.1 billion in calendar year 2008. Of this
amount, $173.6 billion or 72.9% was classified as residential
property, $10.6 billion or 4.5% was classified as
agricultural property, $10.3 billion or 4.3% was classified
as industrial property, $43.4 billion or 18.2% was classified
as commercial property, and $0.2 billion or 0.1% was
classified as mineral property.
The counties with the highest percentage of each of the five
property categories were: residential, Delaware County
(86.6%); agricultural, Noble County (42.4%); industrial,
Adams County (16.4%); commercial, Gallia County (25.4%); and
mineral, Monroe County (5.4%).
The counties with the lowest percentage of each of the five
property categories were: residential, Monroe County (45.2%);
agricultural, Cuyahoga County (0.0%); industrial, Athens
County (0.9%); commercial, Vinton County (4.5%); and 33
counties reported having no mineral property value.
These figures are taken from real property abstracts filed by
county auditors with the Ohio Department of Taxation.