Tax Data Series

REAL ESTATE and PUBLIC UTILITY PERSONAL PROPERTY TAXES: Assessed Value and Taxes Levied for Taxes Payable in Calendar year 2014, by County 

Table PD-30 shows total assessed value of, and taxes levied on, real, and public utility personal property for taxes payable in calendar year 2014. Taxes for real and public utility personal property were levied in tax year 2013, but payable in calendar year 2014. Special assessments were also levied in tax year 2013 and payable in calendar year 2014.

The total assessed value of all property in Ohio was $238.1 billion; real property accounted for almost $226.4 billion of this total while $11.7 billion was the value of public utility personal property. Comparatively, total statewide taxes levied were $16.1 billion; approximately $15.2 billion were real property taxes while public utility personal property totaled $934.6 million. Special assessments totaled approximately $748.0 million.

Real property taxes shown in the table are after application of “tax reduction factors” and are prior to subtracting the 10 percent property tax credit for all real property not intended primarily for use in a business activity, the 2.5 percent credit for residential real property, and the homestead exemption deduction.

Among all Ohio counties, Cuyahoga County had the highest total property value at $27.6 billion, of which real property accounted for $26.8 billion. It also had the highest amount of total taxes charged at $2.5 billion, of which real property accounted for $2.4 billion.

Vinton County had the lowest total property value at $203.2 million, of which real property accounted for $161.1 million as well as lowest total taxes charged at $8.8 million, of which real property accounted for $6.9 million.

Franklin County led all Ohio counties in the amount of special assessments levied, with $152.8 million. The lowest amount of special assessments levied were in Jackson County with $6,773.

Data for this table were taken from abstracts filed by county auditors with the Ohio Department of Taxation.