All Property Taxes
Property Tax Mileage Rates
Average Tax Rates on the Two Classes of Real Property and
Tangible Personal Property, by City, for Taxes Collected in
Table PR-5 shows average property tax rates for taxes due in
calendar year 2004 in Ohio cities (presented with their
corresponding county location). These rates reflect all
levies imposed on property located within the municipality by
various local government units, such as the county, school
district, township, special districts, and the municipality
itself. The calculated tax rates are shown for three separate
classifications: Class I Real (residential and agricultural),
Class II Real (commercial, industrial, mineral, and public
utility) and Tangible Personal (general and public utility).
Rates are expressed in mills; a mill is equivalent to $1 per
$1,000 of taxable value.
Gross and net tax rates are shown for the two major classes
of real property. The gross rates are the actual rates
applied to the property values. The net rates are the gross
rates after applying the percentage reductions in real
property taxes levied required by Section 319.301(D) of the
Ohio Revised Code (these percentage reductions are generally
referred to as "tax reduction factors"). These rates were
computed prior to any reduction of real property taxes
resulting from the 10 percent rollback for all real property,
the 2.5 percent rollback for residential property, or the
homestead exemption. Unlike real property, only the gross
rate is applied to general and public utility tangible
To reflect the rates on taxes collected in 2004, we used the
• For real property, average tax rates were calculated by
dividing 2003 property taxes by 2003 property values.
• To compute average personal property tax rates, 2004
general tangible personal property taxes were combined with
2003 public utility tangible personal property taxes, and
this result was divided by the sum of 2004 general tangible
personal property values and 2003 public utility tangible
personal property values.
Within Class I real property, the City of Ironton (Lawrence
County) had the lowest gross tax rate, at 37.90, while the
City of Upper Sandusky had the lowest net tax rate, at 30.52.
The City of Shaker Heights (Cuyahoga County) had the highest
gross tax rate, at 190.80, as well as the highest net tax
rate, at 93.07.
As for Class II real property, Ironton remained the locality
with the lowest gross tax rate, at 37.88, as well as the
lowest net tax rate at 31.50. Shaker Heights maintained the
highest gross tax rate with 190.80 and the highest net tax
rate with 115.69.
Lastly, Ironton and Shaker Heights kept their positions
regarding tangible personal property tax rates: Ironton had
the lowest rate, at 37.90, while Shaker Heights had the
highest rate, at 190.80.
The rates on this table were calculated from abstracts filed
by county auditors with the Ohio Department of Taxation.