Tax Data Series

Individual Income Tax

Personal Income Tax
1987 Income Tax Returns By School District

Table Y-2 contains information from 1987 Ohio personal income tax returns categorized by school district as indicated by taxpayers on their returns. State law requires that Ohio income tax returns include a line on which taxpayers indicate their school district of residence.

A total of 4,410,967 Ohio personal income tax returns were filed for tax year 1987 (April 15, 1988 filing deadline). Taxpayers indicated their school district of residence on 3,989,329 returns, 90.4% of the total. This represents a slight increase from the 1986 returns.

It should be noted that, since 9.6% of the tax returns cannot be associated with any particular school district, the total figures for each school district shown in Table Y-2 are understated. However, the average income figure for each school district might not be seriously affected by this.

The statewide average income (federal adjusted gross income) reported on all 1987 tax returns was $27,203 per return. The Indian Hill Exempted Village School District in Hamilton County reported the highest average income of all 616 school districts, with $98,704 per return. The lowest average income was reported in New Boston Local School District in Scioto County, with $16,363 per return.

In addition to showing the number of returns filed by residents of each school district, the average income, and the income ranking, Table Y-2 indicates three other items of information for each district. These include the number of personal exemptions claimed on returns (for taxpayer, spouse, and dependents), the total income and the total income tax liability.