Tax Data Series

All Property Taxes

Property Tax Millage Rates
Tax Rates on Two Classes of Real Property, Public Utility Personal Property, and Tangible Personal Property, by City, for Taxes Collected in Calendar Year 1991

Table PR-5 shows average property tax rates that were applied to the 1990 real and public utility personal property values in Ohio cities. Taxes on the 1990 real and utility property values were collected during 1991. The table also shows average tax rates applied to 1991 tangible personal property values. Taxes on the 1991 personal property values were also collected in 1991. Rates are expressed in mills. A mill is equivalent to $1 per $1,000 of taxable value.

Within the residential and agricultural class of real property, the City of Celina (Mercer County) had the lowest gross tax rate of 40.50 and Sidney (Shelby County) had the lowest net tax rate of 32.22. The City of Shaker Heights (Cuyahoga County) had the highest gross tax rate of 153.0 as well as the highest net tax rate of 78.27. As for the public utility, commercial, industrial, and mineral class of real property, again, Celina had the lowest gross tax rate of 40.50 while Hillsboro (Highland County) had the lowest net tax rate of 33.26. And, Shaker Heights maintained the highest gross tax rate with 153.0 and the highest net tax rate of 96.01.

Total property tax rates for each city in Ohio are shown in the table. The rates are shown include all levies by all jurisdictions (school district, county, city, etc.) for property located in each city. The gross rates shown are the actual rates applied to the real property values. The net rates are the rates after applying the percentage reductions in taxes levied required by Section 319.301(D) of the Ohio Revised Code (these percentage reductions are generally referred to as "tax reduction factors"). Separate tax reduction factors were applied to two classes of real property (the combined value of residential and agricultural property and the combined value of commercial, industrial, mineral, and public utility property). Therefore, four rates are shown on the table -- two for each class of real property. 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.

Taxes levied on tangible personal property and public utility personal property are not reduced by the percentage reductions applied to real property taxes. Only the gross rate is applied to tangible personal and public utility personal property. Tangible personal property rates were computed prior to any reduction of values allowed by the $10,000 exemption for tangible personal property.

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