Tax Data Series

All Property Taxes

Property Tax Mileage Rates: Average Tax Rates on the Two Classes of Real Property and Public Utility Tangible Personal Property, by City, for Taxes Collected in 2009

Table PR-5 shows average property tax rates 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 public utility tangible personal property.  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 public utility tangible personal property.

Average tax rates were calculated by dividing tax year 2008 property taxes by tax year 2008 property values.  The statewide average Class I gross tax rate was 95.25 and 92.26 mills for Class II gross.  The statewide average Class I net tax rate was 59.53 mills and 66.76 mills for Class II net.  The statewide average public utility tangible personal property tax rate was 90.86.

Within Class I Real Property, the City of Greenfield (Highland County) had the lowest gross tax rate, at 40.45 and the City of Upper Sandusky (Wyandot County) had the lowest net tax rate, at 31.53. The City of Shaker Heights (Cuyahoga County) had the highest gross tax rate, at 202.60, as well as the highest net tax rate, at 101.72.

As for Class II Real Property, Greenfield remained the locality with the lowest gross tax rate, at 40.45, and Upper Sandusky had the lowest net tax rate at 33.28.  Shaker Heights maintained the highest gross tax rate with 202.60 and the highest net tax rate with 129.78.

Lastly, Greenfield and Shaker Heights kept their positions regarding public utility tangible personal property tax rates:  Greenfield had the lowest rate, at 40.45, while Shaker Heights had the highest rate, at 202.60.

This year constitutes the first year in which the PR-5 table doesn’t include the general tangible personal property tax.  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 be exempt starting in tax year 2011).

The rates on this table were calculated from abstracts filed by county auditors with the Ohio Department of Taxation.