School District Data
2016 Property Rates by Joint Vocational School District
Property tax rate abstracts are filed with the Ohio Department of Taxation, Tax Equalization Division annually by each county auditor. The attached file contains tax rates for each of Ohio's joint vocational school districts; there are 194 records in this dataset.
The file shows, by school district, the total gross tax rate and the effective tax rates by levy purpose for residential/agricultural (class I) real property and commercial/industrial (class II) real property. The qualifying field is a yes/ no (y/n) field indicating if the levy qualifies for state reimbursement of the Non-Business Credit and Owner Occupancy Credit.
In the past, the rollbacks applied to every levy. With H.B. 59, the rollbacks (now called the Non-business credit & owner occupancy credit) do not apply to replacement or new levies passed on or after the November 2013 election. To account for this, the property tax is calculated using the varying home values with each levy and, then, summed by taxing district.
Any questions should be directed to the Tax Analysis Division at firstname.lastname@example.org.